Kazakhstanis required to submit Form 270.00 need to hurry. Reporting for 2025 must be done no later than September 15, 2026.
The submission deadline for Form 270.00 for 2025 is no later than September 15, 2026, and for 2026 — no later than September 15, 2027.
Form 270.00 must be filed by:
* Civil servants, individuals equated to them, and their spouses;
* Heads of legal entities and their resident spouses;
* Founders and participants of legal entities holding more than a 10 percent share in the charter capital, and their resident spouses;
* Major participants in banks, insurance organizations, professional securities market participants, and their resident spouses;
* Notaries, private bailiffs, attorneys, and professional mediators;
* Owners of property abroad and large accounts in foreign banks;
* Digital asset owners;
* Citizens who acquired property worth over 20,000 MCI (Monthly Calculation Indicators) in 2025;
* Kazakhstanis who received income subject to self-taxation;
* Citizens who applied specific tax deductions.
After reporting, tax authorities will conduct a desk audit (desk control). Citizens who submitted Form 270.00 will not be categorized separately.
When conducting a desk audit, tax authorities do not segregate individuals who submitted Form 270.00 into a separate category. Desk control is carried out for all individuals without exception.
Data on property, income, liabilities, and other taxable items enter the State Revenue Committee (SRC) from declarations, government information systems, and other legally established sources.
Failure to submit the declaration on time entails administrative liability. A first violation results in a warning. A repeated violation within a year incurs a fine of 15 MCI — 64,875 KZT in 2026.
Form 270.00 can be submitted electronically, in hard copy at the place of residence, or sent by mail.