The Individual Income and Property Declaration (Form 270.00) must be filed by citizens of the Republic of Kazakhstan and individuals who are residents of the Republic of Kazakhstan if they meet at least one of the following criteria:
- persons who, in accordance with the Law of the Republic of Kazakhstan “On Combating Corruption,” are required to file an income and property declaration;
- major participants of banks, insurance (reinsurance) organizations, and investment portfolio managers in accordance with the Laws of the Republic of Kazakhstan “On Banks and Banking Activities in the Republic of Kazakhstan,” “On Insurance Activities,” and “On the Securities Market,” as well as their spouses who are residents of the Republic of Kazakhstan;
- heads, founders (participants) of legal entities who own more than 10% of the participation interest in the charter capital (shares of joint-stock companies), as well as their spouses who are residents of the Republic of Kazakhstan, except for founders (participants) of non-profit organizations;
- persons engaged in private practice;
- persons who, during the reporting tax period, received income subject to independent taxation by the individual, except for income from entrepreneurial activities;
- persons who, as of December 31 of the reporting tax period, have funds in bank accounts with foreign banks located outside the Republic of Kazakhstan, in an aggregate amount exceeding 1,000 times the monthly calculation index (MCI);
- persons who, as of December 31 of the reporting tax period, own property located outside the Republic of Kazakhstan;
- persons who own digital assets;
- persons who, during the reporting tax period, acquired property with a value exceeding 20,000 times the MCI;
- persons who submitted an application to a tax agent for the application of tax deductions in the form of a preliminary amount of other deductions.
The Individual Income and Property Declaration (Form 270.00) must be submitted no later than September 15 of the year following the reporting tax period.