From January 1, 2021, Kazakhstan will gradually introduce universal declaration of income and property of individuals. The introduction of universal declaration in the country will take place in four stages.
Persons who have submitted a Declaration of Assets and Liabilities in 2021, in 2022 there is an obligation to submit an annual Declaration of Income and Property (form 270.00).
The declaration is submitted annually as of December 31 of the reporting tax period, starting from the year following the year of submission of the declaration of assets and liabilities of an individual:
from 2021:
persons holding a responsible public position and their spouses;
persons authorized to perform state functions and their spouses;
persons equated to persons authorized to perform state functions and their spouses;
persons who are obliged to submit a Declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "On Banks and Banking Activities", "On Insurance activities", "On the Securities Market", "On Combating Corruption".
The declaration is submitted at the place of residence (stay):
1) in case of submission on paper - no later than July 15 of the current year in which the obligation to submit the declaration arose;
2) in the case of electronic submission - no later than September 15 of the current year in which the obligation to submit the declaration arose.
Individual entrepreneurs, persons engaged in private practice, submit a declaration of income and property at their location.
Methods of submitting Income and Property Declarations.
In electronic form - through the web portal of the State Revenue Committee "Taxpayer's Office" (cabinet.salyk.kz), the "Electronic Government" web portal (egov.kz), as well as through the e-Salyk azamat mobile app.
On paper - to the state revenue authorities, to the PSC in turnout or through post offices by registered mail.
Information reflected in the Declaration of Income and Property.
The declaration of income and property is intended for individuals to reflect information about:
1) income received during the calendar year, including outside the Republic of Kazakhstan;
2) tax deductions;
3) acquisition and (or) alienation, and (or) receipt free of charge of property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration, including outside the Republic of Kazakhstan;
4) money on bank accounts in foreign banks located outside the Republic of Kazakhstan in an amount collectively exceeding 1000 times the monthly calculation index established by the law on the republican budget and effective as of December 31 of the reporting tax period;
5) property owned by an individual as of December 31 of the reporting tax period:
immovable property that is subject to state or other registration (accounting) or rights and (or) transactions for which are subject to state or other registration (accounting) in the competent authority of a foreign state in accordance with the legislation of a foreign state;
securities whose issuers are registered outside the Republic of Kazakhstan;
the share of participation in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;
6) debts of other persons to an individual (accounts receivable) and (or) debts of an individual to other persons (accounts payable) in the presence of a contract or other document that is the basis for an obligation or claim, notarized (certified), with the exception of debts to banks and organizations engaged in certain types of banking operations established in accordance with the legislation of the Republic of Kazakhstan on banks and banking activities in the Republic of Kazakhstan.