
A new functionality has been implemented for submitting a tax return of TRF 270.00 within the framework of universal declaration. This was reported by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
On the portal of "Electronic Government" (Е-gov.kz) the functionality for submitting a declaration of income and property (form 270.00) in electronic form is implemented in the tab "Customs and taxes", "Taxation".
According to the Article 633 of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (hereinafter - the Tax Code), the declaration of income and property (form 270.00) is submitted annually as of December 31 of the reporting tax period, starting from the year following the year of submission of a declaration of assets and liabilities (form 250.00) by individuals specified in paragraph 1 of Article 630 of the Tax Code.
Based on article 45-1 of the Law of the Republic of Kazakhstan dated December 25, 2017 No. 121-VI LRK "On the enactment of the Code of the Republic of Kazakhstan "On taxes and other mandatory payments to the budget" (Tax Code)" universal declaration in Kazakhstan is introduced in 4 stages.
The 1st stage 1 is from January 1, 2021
The 2nd stage is from January 1, 2023
The 3rd stage is from January 1, 2024
The 4th stage is from January 1, 2025
Remember, the deadline established for submission of the declaration is:
until 15 July – in paper form
until 15 September – in electronic form
To submit a declaration in electronic form, you can use the service the "Taxpayer's Office" and the mobile application "e-Salyq Azamat".
The declaration of assets and liabilities (form 250.00) can also be provided on the portal Е-gov.kz.