Всеобщее декларирование
Based on Article 45-1 of the Law of the Republic of Kazakhstan as of December 25, 2017 No. 121-VI “On introduction of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code)”, the mandatory declaring is introduced in 4 stages.
1st stage: from January 1, 2021
individuals holding a public position and their spouses;
individuals authorized to perform the state functions and their spouses;
individuals equated to those performing state functions and their spouses;
individuals with an assigned obligation to submit a declaration pursuant to the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan” and the laws of the Republic of Kazakhstan “On Corruption Control”, “On Banks and Banking Activities in the Republic of Kazakhstan”, “On Insurance Activities”, “On the Securities Market”.
The concepts of the above individuals are enshrined in the Law of the Republic of Kazakhstan “On Corruption Control”. Also, the Register of positions of political and administrative civil servants was approved by the Decree of the President of the Republic of Kazakhstan as of December 29, 2015 No. 150 “On approval of the Register of positions of political and administrative civil servants”.
2nd stage: from January 1, 2023
employees of government bodies (including the fields of eduction, healthcare, culture, sports, etc.) and their spouses;
employees of quasipublic sector and their spouses.
3rd stage: from January 1, 2024
heads, founders (participants) of legal entities and their spouses;
individual entrepreneurs and their spouses.
4th stage: from January 1, 2025
the categories of citizens that are left.
When entering the declaring system, a declaration of assets and liabilities will be provided (250.00 form).
Declaration of assets and liabilities is submitted at the place of residence (stay):
1) if submitted in paper: no later than July 15 of a year when a liability to submit a declaration arisen;
2) if submitted online: no later than September 15 of a year when a liability to submit a declaration arisen.
Methods for submitting a Declaration of Assets and liabilities:
In electronic form-via the web portal of the State Revenue Committee "Taxpayer's Office" (cabinet.salyk.kz), E-government portal (egov.kz), as well as through the eSalyk azamat mobile apps.
On paper - to the state revenue authorities in person or by registered mail.
Where to submit Declarations of Assets and Liabilities:
Individuals (with the exception of individual entrepreneurs and persons engaged in private practice, for example, the spouse of a civil servant) submit a declaration at their place of residence.
Individual entrepreneurs and persons engaged in private practice submit a declaration at their location.
Information reflected in the Declaration of Assets and Liabilities