The universal declaration system is an effective system for control of income and property of individuals to combat the shadow economy and corruption. The purpose of the introduction of universal declaration is to provide additional revenue to the budget.
The tax legislation of the Republic of Kazakhstan defines the introduction of universal declaration in four stages.
This year, the second stage of declaration will enter, the obligations to submit it apply to employees of state institutions and their spouses, as well as to employees of quasi-public sector entities and their spouses.
State institutions are institutions established by the State in accordance with the Constitution of the Republic of Kazakhstan and the laws of the Republic of Kazakhstan, they are organizations in the field of education, health, culture, sports, etc.
Subjects of the quasi-public sector are state-owned enterprises, limited liability partnerships, joint-stock companies, including national management holdings, national holdings, national companies in which the state is a participant or shareholder, as well as subsidiaries, dependent and other legal entities that are affiliated with them in accordance with the legislative acts of the Republic of Kazakhstan.
I would like to note for reference that the number of persons subject to universal declaration for the 2nd stage in 2023 is 54 642 individuals.
As of 06 March 2023, there are 54 642 persons who have obligations to submit a declaration, 31 251 persons of them or 57.2% have submitted reports.
At the third stage from 2024, the declaration will be submitted by the heads, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses.
At the last 4th stage, from January 1, 2025, the declaration will be submitted by all remaining categories of persons.
In the first year of entry into the universal declaration system, all these categories of persons are required to submit a declaration of assets and liabilities in the form 250.00, which is approved by the Ministry of Finance of the Republic of Kazakhstan.
The main sections of the declaration indicate property, vehicles registered abroad, money on the bank accounts in foreign banks in an amount exceeding 1,000 times the MCI; securities whose issuers are registered outside the Republic of Kazakhstan; share of participation in the authorized capital of a legal entity registered outside the Republic of Kazakhstan.
One of the convenient and easy way to submit a declaration is the ''e-SalyqAzamat'' mobile application (no EDS required, authorization via SMS).
The total number of registered the ''e-SalyqAzamat'' applications in EKR is 155 250 units.
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.
If you have any questions about the order of filling, you can find them on our official website kgd.gov.kz or by calling the hotline "1414"