The purpose of the introduction of the universal declaration system is to create a system of effective control of income and property of individuals to combat the shadow economy and corruption manifestations. The introduction of a universal declaration system will make it possible to maximize the coverage of tax administration and ensure the completeness of tax payments.
In the Tax Code, the issues of universal declaration of income and property of individuals are regulated by Chapter 71, Articles 630-643.
When entering the declaration system, an initial (input) declaration of assets and liabilities of an individual of form 250.00 is submitted, which should reflect the accounts receivable and accounts payable of an individual, cash and bank information (deposits, loans) for foreign banks as of December 31 of the reporting year. There is no need to specify property and funds in the banks of the Republic of Kazakhstan, these data will be checked by the state revenue authorities upon request, if necessary.
Subsequently, after the submission of the TNF 250.00, a declaration of income and property of the form 270.00 will be submitted annually.
Department of State Revenue for the city of Kostanay