Which individuals must submit a tax return by March 31 of the current year

Individuals renting property or receiving capital appreciation from the sale of property in 2021 are required to submit a tax return no later than March 31, 2022. This was reported in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. On March 31, 2022, the deadline for the submission of the "Declaration on individual income tax" f.240.00 for 2021 is due. The declaration is submitted by individuals upon receipt of the following types of income: - Income from leasing property to persons who are not tax agents; - income from the increase in value from the sale of property in the Republic of Kazakhstan (apartments, houses, summer cottages, garages, personal subsidiary plots, land plots and (or) land shares that were owned for less than a year, the intended purpose of which is from the date of the emergence of ownership until implementation dates are individual housing construction, summer cottage construction, personal subsidiary farming, under a garage, as well as gardening, on which objects, motor vehicles and (or) trailers are not located); - income from the increase in value from the sale of other property in the Republic of Kazakhstan (real estate, land plots and (or) land shares, investment gold, securities, derivative financial instruments, shares in the authorized capital of a legal entity); - income from the assignment of the right to claim, including shares in a residential house (building) under an agreement on equity participation in housing construction; - income from the sale of property received from sources outside the Republic of Kazakhstan (from the sale of property, securities, debt securities, participation interests); - income from the increase in value during the transfer and property (except for money) as a contribution to the authorized capital; - income from the increase in value from the sale of other assets of an individual entrepreneur applying a special tax regime for small businesses or for peasant or farm enterprises. In addition, lawyers, notaries, bailiffs, mediators, resident labor immigrants, domestic workers, non-resident individuals in accordance with Section 19 of the Tax Code, citizens of the Republic of Kazakhstan who received the income of an employee on labor agreements (contracts) and (or) agreements of a civil law nature, concluded with diplomatic and equivalent representations, consular offices of foreign states, public organizations and funds that are not tax agents in accordance with the norms of the Tax Code, as well as individuals who had the right of ownership real estate, securities, share in the authorized capital of a legal entity registered outside the Republic of Kazakhstan as of December 31, 2021. Payment of individual income tax at the end of the tax period is made by the taxpayer independently in the amount of 10% of income no later than April 10, 2022. Individuals can submit the declaration on paper to the tax authority at the place of location (residence) and in electronic form through the mobile application "e-Salyq Azamat" or the Taxpayer's Cabinet on the cabinet.salyk.kz web portal.