From January 1, 2023, amendments and additions made by the Order are put into effect of the Deputy Prime Minister - Minister of Finance of the Republic of Kazakhstan dated December 6, 2022 №1235 to the Order of the First Deputy Prime Minister of the Republic of Kazakhstan - Minister of Finance of the Republic of Kazakhstan dated January 20, 2020 №39 «On approval of tax reporting forms and rules for their preparation»
Amendments have been made to the Tax Reporting Rules «Personal Income Tax Declaration (Form 240.00)», according to which:
The tax report on the form 240.00 «Personal Income Tax Declaration» is submitted before March 31 independently by those individuals who during the previous calendar year:
received property income, as well as other income, with the exception of income taxable at the source of payment (salary, scholarship, pension, etc.);
received income from outside the Republic of Kazakhstan, i.е. from foreign sources;
were resident labor immigrants;
had money in accounts in foreign banks and (or) real estate outside the Republic of Kazakhstan (in 2021 this item was excluded, reintroduced from 2023);
owned securities and (or) shares in the authorized capital of a legal entity registered outside the Republic of Kazakhstan.