In accordance with the Law of the Republic of Kazakhstan on to countering corruption of 18 November 2015, article 11 of this law establishes financial control measures, which include::
declaration of income and property that is subject to taxation, including those located outside the territory of the Republic of Kazakhstan, indicating the location of the specified property:
information on:
deposits in banking institutions and securities, including outside the territory of the Republic of Kazakhstan, with the indication of the banking institution, as well as on financial resources that these persons have the right to dispose of personally or with other persons;
its participation as a shareholder or founder (participant) of legal entities with an indication of the share of participation in the authorized capital and full banking or other details of these organizations;
its participation as a shareholder or founder (participant) of legal entities with share indication of participation in the authorized capital and full banking or other details of these organizations;
trusts and the States where they are registered, indicating numbers of the relevant bank accounts, if the person or his spouse is the beneficiary of these trusts;
names and details of other organizations that have contractual relations, agreements and obligations (including oral ones) with the person for the maintenance or temporary storage of material and financial assets belonging to the person or spouse in an amount exceeding one thousand times the monthly accounting index.
It should be noted that the President of the Republic of Kazakhstan signed the Law "On amendments and additions to certain legislative acts of the Republic of Kazakhstan on the regulation and development of the financial market, microfinance activities and taxation" and this Law provides for the postponement of the introduction of universal declaration from January 1, 2020 to January 1, 2021, followed by a phased transition to declaration.
From 1 January 2021, in order to implement financial control measures, the persons defined in article 11 will be required to submit a declaration of assets and liabilities.
In the first stage-from 1 January 2021, the declaration within the framework of the universal declaration will be submitted by:
- persons holding a responsible public position and their spouses;
- persons authorized to perform state functions and their spouses;
- persons equated to persons authorized to perform state functions, and their spouses;
- persons who are obliged to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "On combating corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activities", "On the securities market".
In the second stage – from January 1, 2023, declaration for employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses.
In the third stage - from January 1, 2024, the declaration of the heads and founders of legal entities and their spouses, individual entrepreneurs and their spouses.
In the fourth stage – from January 1, 2025, the declaration of the remaining category of citizens.
Based of the above, from January 1, 2021, civil servants will submit a declaration of assets and liabilities, in which they will indicate not only their registered property, their income, but also expenses.
In the future, when all citizens will submit a declaration of assets and liabilities, it will no longer be possible to register property for other persons who are not related to it.
This will be one of the most effective measures aimed at illegal enrichment of state employees..
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