Memo on filing a declaration on individual income tax and property, candidates for deputies of the Mazhilis of the Parliament of the Republic of Kazakhstan and their spouses, as well as candidates for deputies of maslikhat of all levels and their spouses

Poster presentation of the declaration of individual income tax and property candidates Majilis and their spouses, as well as candidates masliha you at all levels and their spouses.

(FNO-230.00)

The section "General information" contains the following data:

• IIN of the candidate (spouse)
• tax period (as of the first day of the month of submitting the declaration), for example, when submitting in November - month "10" year "2020" ;
• Full name of the candidate (spouse);
• Type of declaration (original); 
• Taxpayer category - box "A" is marked: candidates for deputies of the Parliament of the Republic of Kazakhstan and Maslikhats and their spouses.

 Candidates for deputies of the Parliament of the Republic of Kazakhstan and maslikhats and their spouses fill out Appendix 230.01 to the declaration.

 In attachment 230.01, it is necessary to indicate information about the existing property and income as of the first day of the month of submission of the declaration ( for example, when submitting a declaration in November, the information is filled in as of November 1) .

 Line 23.01.001 - Information about real estate owned by the right of ownership both in the Republic of Kazakhstan and abroad :

• residential and non-residential buildings and premises, including an apartment, a house, a garage, a summer cottage;
• land plots, excluding land plots occupied by a condominium;
• air and sea vessels, inland navigation vessels, river-sea vessels and others.

 Information on the type of real estate, cadastral number, location of the property can be obtained from the NJSC "Government for Citizens" (PSC) or in the Personal Account on the egov.kz portal . 

 Line 230.01.002 - Movable property that is on the right of ownership, that is on the right of ownership both in the Republic of Kazakhstan and abroad:

• a car;
• motorcycle;
• truck;
• agricultural transport;
• Railway transport and others.

 Information can be obtained in the NJSC "Government for Citizens" ( special PSC ) or in the Personal Account on the egov.kz portal . 

 Line 230.01.003 - Participatory interest, shares in the authorized capital of a legal entity :

• Indicate the name of the legal entity, BIN or tax registration number of the legal entity, participation share, shares in the authorized capital

 Information can be obtained in the NJSC "Government for Citizens" (PSC) or in the Personal Account on the egov.kz portal .  

4. Line 230.01.004 Cash available on the date of submission of the declaration ;

• Indicate the amount of cash available on the date of submission of the declaration, and the currency code; 

5. Line 230.01.005 - Pension savings; 

• This line indicates the name of the accumulative pension fund and the reflection of the amount of pension accumulations on the basis of an extract issued by the unified accumulative pension fund 

The necessary information (extract) about pension savings can be obtained by applying for an extract directly to the UAPF, or at the egov.kz portal   

6. Line 23.01.006 - Funds in bank accounts, including card accounts and deposits in banking institutions ;

• This line indicates the name of banking institutions, including banking institutions located outside the Republic of Kazakhstan, in which money is kept in bank accounts, including card accounts and taxpayer deposits, the code of the country in which the banking institution was created (registered), reflection of currency codes of money, reflection of the amount of money in bank accounts, including card accounts and deposits in banking institutions. 

 Information about funds in current bank accounts should be requested from banks with accounts. Information on the state of the bank account can be obtained either by contacting the bank in person, or in the online bank, if access to the personal account with account information via the Internet is activated. 

7. Line 230.01.007 - Types of securities, including those owned outside the Republic of Kazakhstan. 

• The types of securities, including those owned outside the Republic of Kazakhstan, the code of the country in which the securities were issued, the currency code of the value of the securities, the number of securities held by the right of ownership, as of the date of filling in the declaration are indicated 

 Information is submitted by the person submitting the declaration, if necessary, information must be requested from the relevant financial institutions. 

8. Line 230.01.008 Other financial assets; 

•  Indicates other financial assets held by the taxpayer, not specified in
  lines from 230.01.001 to 230.01.010, including those owned outside the Republic of Kazakhstan, the code of the country in which other financial assets were issued, the number of other financial assets held on the basis of ownership, on the date of filling out the declaration, and the cost of acquiring other financial assets 

The information is indicated in the declaration by the person submitting the declaration, if necessary, request information from the relevant financial institutions. 

9. Line 230.01.009 Property transferred into trust, trusts.  

• The property transferred to trust is indicated, as well as information about the trusts, indicating the numbers of the corresponding bank accounts, if the taxpayer is the beneficiary of these trusts, the code of the country in which the property is registered or located, the total cost of acquiring the property transferred to trust.

 The information is indicated in the declaration by the person submitting the declaration, if necessary, request information from the relevant financial institutions.

10. Line 230.01.010 Funds in the amount of more than 1000 times the MCI held or temporarily stored by organizations. "  

• This line indicates the name of the legal entity with which the taxpayer has contractual relations, agreements and obligations (including oral) for the maintenance or temporary storage of material and financial assets belonging to this person in an amount exceeding 1000 times the monthly calculation index established by law on the republican budget for the relevant financial year, the code of the country in which the legal entity is located, the business identification number or tax registration number in a foreign state of the legal entity, the total amount of material and financial resources belonging to the taxpayer in an amount exceeding 1000 times the monthly calculation the indicator established by the law on the republican budget for the corresponding financial year. 

Note.

All the necessary information about the existing property, including outside the Republic of Kazakhstan (movable and immovable property, funds, pension savings, financial instruments, etc.) must be requested from the authorized bodies and organizations as of the first day of the month of submission of the declaration.

Administration of State Revenues for Beimbet Mailin District