Who is obliged and who is not obliged to submit the "Input" declaration of assets and liabilities at the third stage of universal declaration.

Who is obliged and who is not obliged to submit the "Input" declaration of assets and liabilities at the third stage of universal declaration.

According to paragraph 1 of Article 630 of the Tax Code at the third stage of universal declaration from January 1, 2024 the declaration of assets and liabilities shall be submitted by individuals who as of January 1 of the year of submission of the declaration of assets and liabilities are managers, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses, including inactive and suspended entrepreneurs. Heads of branches and representative offices are not required to submit a declaration (they are not legal entities (Civil Code)).

In addition, persons engaged in private practice (notaries, lawyers, private bailiffs and professional mediators) do not submit an "input" declaration in 2024.

"Entry" declaration of assets and liabilities at the third stage of universal declaration, from January 1, 2024, must be submitted by:

- Heads of legal entities (commercial and non-commercial organizations) and their spouses;

- the sole head of a legal entity

- the first head of the collegial body of the management board of a legal entity;

- chairman of the board of directors;

- chairman of housing/dacha cooperatives;

- founders and participants of commercial organizations.

Not required to represent:

- heads of branches and representative offices;

- citizens-initiators of religious associations;

- members of housing/dacha cooperatives.

            Department of State Bodies for the district of Beimbet Mailin