What declaration must civil servants submit in 2021
2021 will be the beginning of the first stage of the introduction of universal declaration in the country. The press service of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan explained what declaration should be submitted by civil servants this year.
Prior to the introduction of universal tax declaration, civil servants equated to them, their spouses, submitted annual income and property declarations in the form of 230.00 to the state revenue authorities.
However, the requirements for filing a declaration of income and property (form 230.00) cease from January 1, 2021.
This is due to the fact that in 2021 these persons will have to submit a declaration of assets and liabilities in the form of 250.00, indicating assets and liabilities as of December 31, 2020.
The declaration is submitted at the place of residence (stay):
1) if submitted on paper - no later than July 15 of the current year;
2) if submitted electronically - no later than September 15 of the current year.
It should be noted that in case of receiving property income in 2020, income from sources outside the Republic of Kazakhstan and other incomes provided for in Article 363 of the Tax Code, these persons submit an individual income tax return (form 240.00) to the tax authority at the place of location (residence ). The deadline for submitting this declaration is no later than March 31, 2021. From 2022, such income will be indicated in the declaration in the form of 270.00.
In the event that an individual mistakenly submitted a declaration in the form of 230.00 for 2020, then such a declaration is subject to withdrawal.
Let us recall that the new year will mark the beginning of the first stage of the introduction of universal declaration in the country.
The tax legislation defines the introduction of universal declaration in four stages.
At the first stage (from January 1, 2021), the following must be declared:
- persons holding a responsible public office and their spouses;
- persons authorized to perform state functions and those equated to them, as well as their spouses;
- persons charged with the obligation to present in accordance with the Constitutional Law of the Republic of Kazakhstan "On elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On combating corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activities", "On the securities market".