Universal declaration

The tax legislation defines the introduction of universal declaration in four stages.

At the first stage (from January 1, 2021), persons holding a responsible state position and their spouses, persons authorized to perform state functions and equated to them, as well as their spouses, persons who are obliged to submit in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the Law 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" are required to declare.

Employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses are at the second stage (from January 1, 2023),.

At the third stage, from 2024, managers, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses are required to declare.

The final stage in 2025 will include the remaining categories of citizens, almost the entire adult population of the country.

Individuals in the first year of entering the universal declaration system are required to submit a Declaration of Assets and Liabilities (form 250.00). In subsequent years, a Declaration of income and property (form 270.00) is submitted.

The declaration of assets and liabilities (Form 250.00) is submitted to record the accumulated assets and liabilities on the date of entry into the declaration system. At the same time, information on real estate and vehicles registered with the authorized bodies of the Republic of Kazakhstan should not be reflected in the declaration, since this information is available in the state revenue bodies.

The deadline for submitting declarations at the place of residence (stay) on paper is no later than 15 July 2021, or in electronic form – no later than 15 September 2021.

The declaration of assets and liabilities can be submitted electronically through the Taxpayer's Office (cabinet.salyk.kz), E-government portal (egov.kz), as well as through the eSalykmobile and eGovmobile mobile apps.

More detailed information is published on the official website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (kgd.gov.kz) in the section "Universal declaration".                                                      

 

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