Question: In 2025, a tax agent provided a medical deduction in the amount of 118 MCI. Do I need to submit declaration 270.00, and if so, how should the medical deduction be reflected?
Answer: According to the subparagraph 6) of paragraph 14 of the Rules for drawing up the declaration of income and property of an individual (Form 270.00) approved by Order of the Minister of Finance of the Republic of Kazakhstan dated September 13, 2021, No. 927 (the Rules), line F reflects the amount of tax deductions in accordance with Article 342 of the Tax Code, provided that such deductions have not been applied in 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 the preliminary tax deduction was applied by the tax agent (employer) when determining income taxable at the source of payment, then when filling out the declaration of income and property Form 270.00, re-reflecting the deductions previously applied at the tax agent is not allowed, as this would lead to the double application of the tax deduction.
When submitting the Declaration of income and property of an individual (Form 270.00), the taxpayer has the right to independently claim tax deductions provided for by the tax legislation, including the amount of the tax deduction not applied by the tax agent when calculating the taxable income of an individual, provided that the established requirements are met and supporting documents are available.