Universal declaration

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

In the first stage (from 1 January 2021), persons in high ranking positions in the civil service and their spouses; persons authorized to perform governmental functions and equivalent 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 securities market" are required to be declared.

In the second stage (from 1 January 2023), employees of government institutions and their spouses, as well as employees of quasi-public sector and their spouses are required to be declared.

In the third stage, from 2024 onwards, managers, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses are required to be declared.

The final stage in 2025 will include the remaining categories of citizens, so it's basically almost all adults in the country.

Individuals during the first year of entry into 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 as of the date of entry into the declaration system. At the same time, it is not necessary to reflect information on real estate and vehicles registered with the authorized bodies of the Republic of Kazakhstan in the declaration, because this information is available in the state revenue bodies.

The declaration deadline 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 account (cabinet.salyk.kz), the Portal of "electronic government" (egov.kz), as well as through the mobile applications eSalykmobile and eGovmobile.

Further information can be found at 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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