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according to the declaration of income and property

Declaration form

Form 270.00 – «Declaration of income and property.»

Who needs to submit a "Declaration of income and property"

Individuals who submitted a Declaration of Assets and Liabilities (Form 250.00) in 2021 are required to submit an Annual Declaration of Income and Assets (Form 270.00) for the calendar year.

Information reflected in the "Declaration of income and property"

1. Income received for the reporting calendar year;
2. Tax deductions;
3. The fact of acquisition and (or) alienation of property;
4. Money on bank accounts in foreign banks located outside the Republic of Kazakhstan;
5. Property outside the Republic of Kazakhstan;
6. Accounts receivable and (or) accounts payable in the presence of a notarized contract. Debts to second-tier banks of the Republic of Kazakhstan are not reflected.

Important!

The declaration must reflect and calculate the individual income tax (PIT) for the following types of income:

1. property income;
2. income from sources outside the Republic of Kazakhstan;
3. income of domestic workers not received from a withholding agent;
4. income of an employee under employment agreements (contracts) and (or) GPC agreements concluded with diplomatic and equivalent representations of a foreign state, consular offices of a foreign state accredited in the Republic of Kazakhstan, which are not tax agents;
5. income of an employee under employment agreements (contracts) and (or) GPC agreements concluded with international and state organizations, foreign and Kazakhstani non-governmental public organizations and funds exempted from the obligation to calculate, withhold and transfer individual income tax at the source of payment in accordance with with international treaties ratified by the Republic of Kazakhstan;
6. mediator's income, excluding professional mediator's income;
7. Income from personal subsidiary farming.

Note

When reflecting these types of income in the declaration of income and property and calculating the IIT on them, the submission of a declaration of form 240.00 is not required (paragraph two of subparagraph 9) of paragraph 1 of Article 363 of the Tax Code).

In addition, individuals reflect in the declaration of income and property information on the sources of coverage of expenses for the acquisition during the reporting tax period of the following property:

1) Real estate subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration;

2) Mechanical vehicles and trailers subject to state registration;

3) Shares in the authorized capital of a legal entity;

4) Securities;

5) Investment gold;

6) Derivative financial instruments;

7) Shares of participation in housing construction.

Deadline for submission of «Declaration of income and property»

On paper – no later than July 15, 2022;

In electronic form - no later than September 15, 2022.

Ways of submitting the «Declaration of income and property»

In electronic form - through the web portal of the State Revenue Committee «Taxpayer's Cabinet» (cabinet.salyk.kz) and the eSalyq Azamat mobile application.

On paper - to the state revenue authorities.

Where do I need to submit «Declarations of income and property»

Individuals (with the exception of individual entrepreneurs and persons engaged in private practice, for example, the spouse of a civil servant) submit a declaration at the place of residence (stay).

Individual entrepreneurs and persons engaged in private practice submit a declaration at the location.