Citizens who submitted declarations at the first stage of universal declaration, from 2022, must annually submit a declaration of income and property in the form of 270.00. This was reported by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
On September 15, 2021, the deadline for submitting a declaration of assets and liabilities (form 250.00) of the first stage of universal declaration ended.
Recall that at the first stage, from January 1, 2021, the declaration of assets and liabilities was submitted by civil servants and persons equated to them (heads of quasi-state companies, heads of state institutions, deputies of Parliament and maslikhats, akims of all levels, etc.), large holders of valuable securities, large participants in banks, large participants in insurance organizations, as well as the spouses of the listed persons.
"Individuals who submitted a declaration of assets and liabilities (form 250.00) in 2021, subsequently from 2022, must annually submit a declaration of income and property (form 270.00), where individuals will reflect more detailed information on the income received, for the calendar year, including outside the Republic of Kazakhstan, on tax deductions, on the acquisition and (or) alienation, and (or) receipt of property free of charge, on money in bank accounts in foreign banks located outside the Republic of Kazakhstan and other information ", - reported to the KGD.
"By the order of the Minister of Finance of the Republic of Kazakhstan dated September 13, 2021, No. 927, the form of the declaration of income and property of an individual (form 270.00) was approved," the CGD noted.
Article 633 of the Tax Code establishes that the declaration of income and property is submitted annually as of December 31 of the reporting tax period, starting from the year following the year of submission of the declaration of assets and liabilities.
According to the Tax legislation, the deadline for submitting the declaration of income and property for individuals of the first stage is on paper - no later than July 15 of the year following the reporting calendar year and in electronic form - no later than September 15 of the year following the reporting calendar year.
The order comes into force on January 1, 2022.
State Revenue Office for Beimbet Mailin District