Universal Income and Asset Declaration

As of January 1, 2024, the list of information required to be disclosed in the Declaration of Income and Property (Form 270.00) has been reduced.

✅ The requirement to report income subject to taxation at the source of payment (salaries, deposit interest, pension payments, etc.), as well as information on the acquisition, disposal, or gratuitous receipt of property registered in Kazakhstan, has been eliminated.

📌 In addition, the obligation to disclose information on the sources of funds used to cover expenses for the acquisition of property in the Declaration of Income and Property (Form 270.00) applies only to individuals specified in the Law of the Republic of Kazakhstan “On Combating Corruption,” namely:

🔹 Persons holding a responsible public office and their spouses;

🔹 Persons authorized to perform public functions and their spouses;

🔹 Officials and their spouses;

🔹 Persons equated to persons authorized to perform public functions and their spouses.

⚙️ Amendments are currently being made to the Declaration of Income and Property (Form 270.00) and the rules for its preparation. Once approved, Form 270.00 will be made available in the information systems of the State Revenue Committee.

⚖️ At the same time, in view of the approaching deadline for filing the Declaration of Income and Property, you may fulfill your filing obligation using the currently applicable version of Form 270.00.

💬 Important: If, in 2024, you submitted the applicable Declaration of Income and Property (Form 270.00) and its status was marked as “Accepted” and “Processed,” you are not required to submit Form 270.00 again.

🔔 Please note that in 2024, all individuals who had submitted the Declaration of Assets and Liabilities (Form 250.00) between 2021 and 2023 were required to submit the Declaration of Income and Property (Form 270.00).

📆 Filing deadline: No later than September 15, 2024.

📲 The Declaration of Income and Property (Form 270.00) can be submitted electronically through the following platforms:

• The Taxpayer's Office: cabinet.salyk.kz 

• The e-government portal: egov.kz