The tax legislation defines the introduction of universal declaration in four stages.
At the first stage (from January 1, 2021), persons holding a responsible public position and their spouses are required to declare; persons authorized to perform state functions and those equated to them, as well as their spouses; persons charged with the obligation to present in accordance with the Constitutional Law of the Republic of Kazakhstan "On elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On combating corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activities", " On the securities market ”.
At the second stage (from January 1, 2023), employees of state institutions and their spouses, as well as employees of subjects of the quasi-public sector and their spouses.
At the third stage, from 2024, the heads, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses.
The final stage in 2025 will include the remaining categories of citizens, that is, almost the entire adult population of the country.
Individuals in the first year of entering the system of universal declaration are required to submit a Declaration of Assets and Liabilities (Form 250.00). In subsequent years, a Declaration of Income and Property (Form 270.00) is submitted.
A declaration of assets and liabilities (form 250.00) is submitted to fix the accumulated assets and liabilities as of the date of entry into the declaration system. At the same time, information about real estate and vehicles registered with the authorized bodies of the Republic of Kazakhstan does not need to be reflected in the declaration, since this information is available in the state revenue authorities.
The property is subject to reflection, according to which the rights and (or) transactions are subject to state or other registration in the competent authority of a foreign state in accordance with the legislation of a foreign state. This list of property includes: 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 with foreign banks located outside the Republic of Kazakhstan, in an amount that in aggregate exceeds for all bank deposits 1000 times the minimum calculated indicator established by the law on the republican budget and effective as of December 31 of the reporting tax period.
At the same time, it is necessary to indicate data on property in the Republic of Kazakhstan and (or) abroad, such as: share in a residential building under an agreement on equity participation in housing construction; share of participation in the authorized capital of a legal entity established outside the Republic of Kazakhstan; 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.
Also, cash is indicated in an amount not exceeding the limit of 10,000 times the minimum calculated indicator 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; indebtedness of other persons to an individual (accounts receivable) and (or) indebtedness of an individual to other persons (accounts payable) in the presence of an agreement or other document that is the basis for the occurrence of an obligation or claim, notarized (certified), except for 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.
In addition, in the case of the presence of expensive property, for example, works of art and the like, the price (value) per unit of which exceeds 1000 times the minimum calculated indicator established by the law on the republican budget and effective as of December 31 of the reporting tax period, an individual if desired, has the right to indicate this property in the declaration if there is a value determined in the appraisal report.
For persons entering the first stage of universal declaration, the deadline for submitting declarations at the place of residence (stay) on paper is no later than July 15, 2021, or in electronic form - no later than September 15, 2021.
The declaration of assets and liabilities can be submitted electronically through the Taxpayer's Office (cabinet.salyk.kz), the Electronic Government Portal (egov.kz), as well as through the eSalyq Azamat mobile and eGov mobile mobile applications
On the platform of the single republican number 1414, the Contact Center was launched to clarify the universal declaration.
More detailed information is published on the official website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (kgd.gov.kz) in the "General Declaration" section.
Manage ix government revenues in the district Beimbet Maylin