TOP 5 QUESTIONS AND ANSWERS ON UNIVERSAL DECLARATION

TOP 5 QUESTIONS AND ANSWERS ON UNIVERSAL DECLARATION

1. Who submits the declaration on universal declaration in 2024?

        This year, the "entry" declaration of assets and liabilities

(f. 250.00) is submitted by:

- managers, founders (participants) of legal entities and their spouses;

        - individual entrepreneurs (including members of a joint venture) and their spouses.

        The annual declaration of income and property (f. 270.00) is submitted by declarants of the 1-2 stages of universal declaration.

2. Who belongs to the category of managers, founders (participants) of legal entities obliged to submit a declaration?

        For the first time, the "entry" declaration of assets and liabilities (form 250.00) must be submitted:

        - heads of legal entities (commercial and non-profit organizations);

        - Chairman of the Board of Directors;

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

        - sole head;

        - Chairman of housing/cottage cooperatives;

        - founders of legal entities;

        - participants of legal entities;

       - as well as the spouses of all of the above persons.

        This requirement also applies to inactive and suspended persons.

       The list of declarants of the 3 stages of universal declaration does not include:

       - heads of branches and representative offices

       - citizens-initiators of religious associations

       - members of housing/cottage cooperatives

3. What is reflected in the Declaration of Assets and Liabilities (f.250.00)?

The following assets and liabilities should be reflected in the declaration as of 12/31/2023:

• real estate and transport abroad;
• money in a foreign bank over 8.2 thousand US dollars (1,000 MCI);
• participation in a foreign company;
• securities, digital assets (bitcoins, etc.);
• equity agreement (share in a residential building);
• investment gold (bullion gold);
• objects of intellectual property and copyright;
• cash within KZT 36.9 million (10,000 MCI);
• loan agreements with other persons, notarized before submitting the declaration;
• other property (optional), worth over 3.4 million tenge (cultural values, jewelry, pedigreed animals, etc.) – an assessment must be made before submitting the declaration.

4. What are the deadlines and methods for submitting the declaration?

       Since 2024, a single deadline for submitting a declaration has been set until September 15, 2024 at the place of residence.

       In electronic form, the declaration can be submitted through the web portal of the SRC "Taxpayer's Office" (cabinet.salyk.kz ), the e-government portal (egov.kz ), moldir.qoldau.kz , as well as through the mobile applications of e-Salyq Azamat, eGov mobile, banks (HALYK, Centercreditbank, Kaspi.kz ). You do not need a key to submit the EDS declaration, you can submit it using an SMS password..

5. Is it necessary for an individual to indicate the joint property of the spouses in the declaration?

        The property registered in the Republic of Kazakhstan does not need to be indicated in the declaration. But the property registered in a foreign country must be indicated to both spouses.

            Department of State Bodies for the district of Beimbet Mailin