Question: In 2025, a tax agent applied a tax deduction for medical expenses in the amount of 118 MCI. Am I required to submit Form 270.00, and if so, how should the medical expense deduction be reflected?
Answer: Pursuant to subparagraph 6) of paragraph 14 of the Rules for completing the declaration of income and property of an individual (form 270.00), approved by Order No. 927 of the Minister of Finance of the Republic of Kazakhstan dated September 13, 2021 (the Rules), Line F reflects the amount of tax deductions applied in accordance with Article 342 of the Tax Code, provided that such deductions were not previously applied when determining income taxable at the source of payment, including:
line F1 reflects the amount of standard tax deductions;
line F2 reflects the amount of other tax deductions
Thus, if a tax deduction for medical expenses was already granted and applied by the tax agent (employer) when calculating income taxable at the source of payment, redeclaring previously applied deductions in Form 270.00 is not permitted, as doing so would result in the double application of tax deductions.
When submitting the Declaration of income and property of an individual (form 270.00), a taxpayer is entitled to independently declare statutory tax deductions, including any portion of a tax deduction that was not applied by the tax agent during taxable income calculation, provided all established requirements are satisfied and there are supporting documents.