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Who is exempted in 2025 from the “entry” declaration under the fourth stage of universal declaration?

C January 1, 2025 are exempted from mandatory declaration the remaining category of the population belonging to the fourth stage of universal declaration: pensioners, employees of private structures, students, housewives, etc.), except for persons who have property abroad and persons who are spouses of civil servants and persons equated to them, etc.).

In 2025, what categories of persons file an “input” declaration of assets and liabilities (Form 250.00)?

Effective January 1, 2025, they shall submit a declaration of assets and liabilities for:

1. candidates for elective and public office and their spouses;
2. persons claiming the status of a major participant in: banks; securities market and insurance organizations, as well as their spouses;
3. persons engaged in private practice (notaries, lawyers, private bailiffs, mediators);
4. citizens and residents of the Republic of Kazakhstan who own digital assets.
5. citizens and residents of the RK owning property abroad, including:

- real estate, vehicles, land;

- money on accounts in foreign banks, if their total amount exceeds 1,000 MRP (in 2024 MRP-3692tg., 1,000x3692=3,692,000tg.);

- investment gold;

- share of participation in foreign companies;

- share of participation in housing construction;

- securities, derivative financial instruments, the issuers of which are registered abroad;

- money on foreign brokerage accounts;

- objects of intellectual property, copyright;

- receivables/payables of other persons to an individual and (or) debts of an individual to other persons (with supporting documents attached);  

- other property (at will) with a value exceeding 1000 MRP (if there is an estimated value).

 

In 2025, what categories of persons file an income and asset declaration (Form 270.00)?

1. 1. state employees and persons equated to them, as well as their spouses;

   2. major participants of banks, securities market and insurance organizations, as well as their spouses;

   3. managers, founders (participants) of quasi-public sector entities, legal entities owning more than 10% of the share in the authorized capital (shares of joint stock companies), as well as their spouses;

   4. persons engaged in private practice (notaries, lawyers, private bailiffs, mediators);

   5. persons who have received income subject to independent taxation (income from property rental; remuneration on foreign bank accounts; income from transactions with digital assets; other income on which tax was not withheld at source), except for income from sole proprietorships;

   6. persons having funds in foreign bank accounts, if their aggregate amount exceeds 1,000 MRP;

   7. persons having assets abroad (real estate, vehicles, securities, PFIs, investment gold, shares in foreign companies; shares in housing construction);

   8. persons who own digital assets;

   9. persons who during the reporting tax period acquired property with an aggregate value exceeding 20,000 times the MRP (for example: in 2025 MRP = 3932 tenge, 20,000x3932= 78,640 thousand tg.), including outside the Republic of Kazakhstan.

   10. persons who have submitted an application to a tax agent for the application of tax deductions in the form of a provisional amount of other deductions.