Меню
Keep up to submit a declaration on assets and obligations of an individual!
The State Revenue Department for the city of in Shymkent informs that on 15 September this year, the period of submitting the Declaration "On assets and obligations of an individual" (form 250.00) shall expire.
Thus, starting from 1 January 2021, Kazakhstan introduced a gradual declaration. The declaration is submitted by the following persons:
- persons holding a responsible public decision-making position and their spouses;
- persons commissioned to perform state functions and their spouses;
- persons, assimilated to those, who perform state functions and their spouses;
- persons who are obliged to submit in accordance with the Constitutional LPK «On Elections in the Republic of Kazakhstan» and LRK «On combating corruption», «On banks and banking activities in the Republic of Kazakhstan», «On insurance activities", «On the Central Bank Market».
At the same time, according to subparagraph 4) of Article 1 of the Law of the Republic of Kazakhstan «On combating corruption» persons, assimilated to persons performing state functions – is a person elected to local self-government bodies; a citizen registered in accordance with the procedure established by the law of the Republic of Kazakhstan as a candidate for President of the Republic of Kazakhstan, deputies of the Parliament of the Republic of Kazakhstan or maslikhats, akims of cities of regional significance, settlements, villages, rural districts, as well as members of an elected local self-government body; an employee, working permanently or temporarily in a local self-government body, whose remuneration is made from the state budget of the Republic of Kazakhstan; persons performing administrative functions in state institutions or quasi-public sector bodies, as well as persons, vested with decision-making concerning carrying out procurement, including state ones, or responsible for the selection and implementation of projects financed from the state budget and the National Fund of the Republic of Kazakhstan, whose rank is no lower than a head of an autonomous structural unit in the said organizations, employees of the National Bank of the Republic of Kazakhstan and its departments; employees of the authorized organization in the field of civil aviation, acting in accordance with the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities, employees of the authorized body for regulation, control and supervision of the financial market and financial organizations.
A person, performing management functions in state institutions or quasi-public sector bodies is a person, permanently, temporarily or by special authority performing organizational and administrative functions, granted the right to issue orders and orders, mandatory for execution by subordinates in the service, as well as to apply incentive measures and disciplinary penalties against subordinates or administrative and economic functions in these organizations, vested with the right to manage and dispose of property on the balance of the organization.
According to the explanation of the Anti-Corruption Agency of the Republic of Kazakhstan (hereinafter-the Anti-Corruption Agency ), «persons, vested with decision-making concerning carrying out procurement include heads of autonomous structural units or officials, whose rank is no lower than heads of autonomous structural units, are who are appointed to be the procurement organizer during the procurement process, or power to make decisions concerning carrying out procurement are enshrined in the job descriptions of mentioned persons or in other documents defining their official rights and obligations.
At the same time, persons, vested with decision-making concerning carrying out procurement or responsible for selecting and implementation of projects, financed from the state budget and the National Fund of the Republic of Kazakhstan, include employees of quasi-public sector bodies, whose rank is no lower than heads of autonomous structural units.
Regarding, the persons, responsible for selecting and implementation of projects, financed from the state budget and the National Fund of the Republic of Kazakhstan, we note, that such powers are usually available in quasi-public sector entities implementing state programs, tasks, investment projects and programs, scientific and technical projects that are national operators in certain areas, etc.
In addition, Anti-Corruption Agency clarifies, that «Public Procurement or any other divisions are independent company branches of state institutions or quasi-public sector bodies and during procurement procedures of the legal entity is appointed to be an procurement organizer, or power to make decisions concerning carrying out procurement are enshrined in the job descriptions of the head of appropriate division, then the head of the department is the person, appointed to make decisions concerning carrying out procurement, and is equated with persons, appointed to perform state functions.
In view of the foregoing, the decision to refer an employee of a state organization or a quasi-public sector body to the concept of «person equated with persons, appointed to perform state functions» should be made on basis of the analysis of job descriptions and other internal documents of the organization that determine the scope and content of official powers, as well as the official status of the employee ».
In doing so, public procurement in state institution quasi-public sector bodies, shall be carried out in accordance with the law «On public procurement», Rules on public procurement, approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated 11 December 2015 No. 648.
In accordance with subparagraph 31) of paragraph 1 of Article 3 of the Budget Code of the Republic of Kazakhstan quasi-public sector bodies include state-owned enterprises, limited liability partnerships, joint-stock companies, including national management holdings, national holdings, national companies, the founder, participant or shareholder of which is the state, as well as subsidiaries, dependant and other legal entities, affiliated with them and in accordance with the legislative acts of the Republic of Kazakhstan.
Thus, if a legal entity is a quasi-public sector body, and its employees vested with functions mentioned above and equated with persons, appointed to perform state functions, then such employees and their spouses become obligations to submit a declaration on assets and obligations in the first phase of universal declaration as of 1 January 2021.
Declaration is presented in a computerized form – via web-portal of the State Revenue Committee «Taxpayer account» (cabinet.salyk.kz), portal «e-Government (egov.kz), as well as via mobile app eSalyk azamat.
Considering the period of submitting the declaration on the assets and obligation of an individual shall expire on September 15 of this year, we call upon persons with obligations to submit a special form in the first phase to submit the declaration in a timely manner in order to avoid administrative liability.
We also inform you, that the following persons need to submit form 250 in the second phase since 1 January 2023:
– employees of state institutions and their spouses;
– employees of quasi-public sector bodies and their spouses.
In the third phase since 1 January 2024:
- individual entrepreneurs, managers and founders of legal entities and their spouses.
In the fourth phase since 1 January 2025 – the remaining category of persons.
