REMINDER
on universal declaration
income and property of individuals for 2021
On the basis of article 45-1 of the Law of the Republic of Kazakhstan dated December 25, 2017 No. 121-VI ЗРК "On the implementation of the Code of the Republic of Kazakhstan" On taxes and other obligatory payments to the budget "(Tax Code)", universal declaration in Kazakhstan is introduced from January 1 2021 year.
Declaration form - form 250.00 "Declaration of assets and liabilities".
Who represents the Declaration of Assets and Liabilities 2021?
Starting from January 1, 2021, the declaration is submitted by the following persons, who are on January 1 of the year of submission of the declaration:
persons holding responsible state. position, and their spouses;
persons authorized to carry out state. functions, and their spouses;
persons equated to persons authorized to carry out state. functions, and their spouses;
persons charged with the obligation to submit, in accordance with the Constitutional SAM "On elections in the Republic of Kazakhstan" and the SAM "On combating corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activities", "On the Central Bank market"
Deadline for submission of the Declaration of Assets and Liabilities:
On paper - no later than July 15, 2021;
In electronic form - no later than September 15, 2021.
Methods for presenting the Declaration of Assets and Liabilities:
In electronic form - through the web portal of the State Revenue Committee "Taxpayer's Cabinet" (cabinet.salyk.kz), the "Electronic Government" Portal (egov.kz), as well as through the eSalyk azamat mobile applications.
On paper - to the state revenue authorities in person or by registered mail.
Where do you need to submit the Declaration of Assets and Liabilities:
Individuals (with the exception of sole proprietors and persons engaged in private practice, such as the spouse of a civil servant) submit a declaration at their place of residence.
Individual entrepreneurs and individuals in private practice submit a declaration at their location.
Information reflected in the Declaration of Assets and Liabilities
A declaration of assets and liabilities is intended to reflect:
Property outside the Republic of Kazakhstan:
real estate, land plots and (or) land shares, aircraft and sea vessels, inland water navigation vessels, river-sea navigation vessels;
vehicles, special equipment and (or) trailers;
money in bank accounts in foreign banks located outside the Republic of Kazakhstan, in an amount that in aggregate exceeds for all bank deposits 1000 times the size of the monthly calculation indicator established by the law on the republican budget and effective as of December 31 of the reporting tax period;
share of participation in the authorized capital of a legal entity established outside the Republic of Kazakhstan.
Property both in the Republic of Kazakhstan and abroad:
share in a residential building under an agreement on shared participation in housing construction;
securities, derivative financial instruments (with the exception of derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset);
investment gold;
objects of intellectual property, copyright;
cash, which is indicated in an amount not exceeding the limit of 10,000 times the monthly calculation index established by the law on the republican budget and valid as of December 31 of the year preceding the year of submission of the declaration of assets and liabilities of an individual;
debts of other persons to an individual (accounts receivable) and (or) debts of an individual to other persons (accounts payable) in the presence of a notarized (certified) agreement or other document that is the basis for an obligation or claim, with the exception of debts to banks and organizations, carrying out certain types of banking operations, created in accordance with the legislation of the Republic of Kazakhstan on banks and banking activities in the Republic of Kazakhstan;
at the request of an individual, other property may be indicated if the price (value) for a unit of this property exceeds 1000 times the monthly calculation index established by the law on the republican budget and effective as of December 31 of the reporting tax period, if there is a value determined in the report on an appraisal carried out under an agreement between an appraiser and a taxpayer in accordance with the legislation of the Republic of Kazakhstan on appraisal activities. Other property does not include property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration.
After the submission of the Declaration of Assets and Liabilities in 2021, from 2022 there will be an obligation to submit an annual Declaration of Income and Property (Form 270.00).