Universal declaration: nuances that you might not know
Statistical data
To date, 255 thousand out of 342.9 thousand declarants of the 3rd stage have submitted a declaration of assets and liabilities (250.00 form) in Almaty, which is 75%, and these are the heads, founders (participants) of legal entities, individual entrepreneurs and their spouses. This requirement also applies to inactive and suspended entrepreneurs, according to the Department of State Revenue in Almaty.
The declarants of the first and second stages more actively approached the submission of the declaration of income and property (270.00 form). So, out of 205.9 thousand applicants, 184 thousand have passed, which is 90%.
About penalties
As everyone knows, for the first time a warning is issued for failure to submit a declaration, and for repeated violation during the year – a fine of 51,750 tenge (15 MCI). If an individual was first involved in a warning in the quality of an individual entrepreneur (for example, for late delivery of a 910.00 form), then if the deadline for submitting a declaration of form 250.00 or 270.00 is violated, an administrative fine of 15 MCI will be applied, and not a warning.
About IP and LLP
Entrepreneurs registered in 2024 from January 2 are exempt from the obligation to submit a declaration in the current year, since as of December 31, 2023, they were not entrepreneurs. However, the obligation will arise at the fourth stage, that is, in 2025.
Whereas individuals registered as sole proprietors on January 1, 2024 and before that date, submit a declaration of form 250.00.
Spouses of the declarants
Please note: for various reasons, it is the spouses of the majority of stage 3 declarants who do not fulfill the obligation to submit the declaration.
In the case of a divorce filed in 2024, persons legally married on December 31, 2023, the obligation to submit a declaration remains with both spouses.
Due to the debt of individuals. faces
After submitting the 250.00 form, changes cannot be made by submitting an additional declaration regarding the reflection of other persons' debts to an individual (accounts receivable) and an individual's debts to other persons (accounts payable).
No possibility of extension
Entrepreneurs should be aware that the extension of the deadline for submitting forms 250.00 and 270.00 is not provided. The exception to extending the deadline for submitting these forms is only military conscripts, who automatically extend the deadline for submitting them for the duration of their service.
About non-residents
According to the latest amendments to the Tax Code, non-residents are excluded from the list of declarants, that is, they do not have an obligation to submit a declaration of assets and liabilities in the form 250.00.
In other cases, it is also necessary to follow Article 217 of the Tax Code, where one of the key criteria for determining tax residency is the period of stay in Kazakhstan.
If a non-resident individual resides in the territory of the Republic of Kazakhstan for a total of less than 183 days in a calendar year, then the declaration of form 250.00 does not need to be submitted. If you live for more than 183 days, then you need to take it.
The deadline for submitting declarations in the form 250.00 and 270.00 expires on September 15, 2024. The declaration can be submitted through electronic services such as the Taxpayer's Office (cabinet.kgd.gov.kz ), the E-Government portal (egov.kz ), mobile applications "e-Salyq Azamat", "eGov mobile", Kaspi.kz , Halyk, Вcc.kz .
We remind you in advance that in the next 2025, at the fourth stage of universal declaration, obligations to submit a declaration of form 250.00 will arise for the remaining category, which is more than 1 million citizens of Almaty – employees of private structures, temporarily unemployed persons, housewives, pensioners, students and citizens over the age of 18.