"Universal declaration - a step into the new Kazakhstan"

In accordance with Article 35 of the Constitution of the Republic of Kazakhstan, the payment of legally established taxes, fees and other obligatory payments is the duty and obligation of everyone.

Tax is a mandatory, individually gratuitous payment levied on an organization and individuals in the form of alienation of funds belonging to them on the basis of ownership, in order to financially support the activities of the state and municipalities.

One of the priority tasks of the state is a clear and competent management of taxation, since the effectiveness of the country's tax policy depends on the level of organization of this process. Collection of taxes is the oldest function of the state and one of the main conditions for the development of society on the way to economic and social development. As international experience shows, an important condition for solving the problem of full-scale administration of taxation of personal income in order to reduce the size of the shadow economy is the universal declaration of income and property of the population.

In this regard, from January 1, 2021, in accordance with the 42nd step of the nation's plan "100 concrete steps" and section 71 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget", a universal declaration system has been introduced in the Republic of Kazakhstan.

The purpose of the transition to universal declaration is to create a system for effective control of income and property of individuals to combat the shadow economy and corruption, as well as strengthening the role of the state in ensuring the collection of taxes and other obligatory payments to the budget.

The main tasks to ensure the transition to universal declaration are:

• development of methodological bases for the introduction of universal declaration and their legislative support;
• carrying out activities to prepare state bodies for the acceptance and processing of declarations of individuals;
• creation of the most convenient procedure for declaring income and property for the population;
• wide-scale informing of the population on the issues of transition to universal declaration;
• provision of methodological assistance to the population by the state in the preparation and submission of the declaration;
• creation of an effective system of in-house control of declarations of individuals.

 

The implementation of income declaration will contribute to:

• countering the shadow economy;
• reducing the level of corruption in state bodies;
• expansion of the tax base and increase in revenues to the budget of individualincome tax;
• improving the tax culture of taxpayers in the Republic of Kazakhstan.

When entering the declaration system, a declaration of assets and liabilities (form 250.00) will be submitted.

Subsequently, the population will submit an annual declaration of income and property (form 270.00).

 

Deadlines for submission of declarations

The declaration of assets and liabilities 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 submission in electronic form - no later than September 15 of the current year in which the obligation to submit the declaration arose.