The State Revenue Department hereby provides the following information regarding the universal declaration process, incorporating amendments introduced by the new Tax Code effective January 1, 2026.
The new Tax Code of the Republic of Kazakhstan (No. 214-VIII, dated July 18, 2025) outlines the provisions as follows:
chapter 42: "Declaration of Assets and Liabilities by Individuals" — regarding Form 250.00;
chapter 41: "Procedures for Calculating and Paying Individual Income Tax and Submitting Tax Reports on Income Subject to Self-Taxation" — regarding Form 270.00.
The updated forms 250.00 and 270.00 were approved by Order No. 695 of the Minister of Finance of the Republic of Kazakhstan, dated November 12, 2025.
Please note that declarations for prior tax periods must be submitted using the forms previously in effect. For the 2026 tax period and onwards, the newly approved forms must be utilized.