Declaration of income and property from January 1, 2025: 1. citizens of the Republic of Kazakhstan, residents-individuals, upon compliance with one of the following conditions during the reporting tax period: - civil servants and persons equated to them, as well as their spouses; - large participants in banks, securities market and insurance organizations, as well as their spouses; - managers; founders (participants) of quasi-public sector entities, legal entities that own more than 10% of the share in the Authorized Capital (shares of Joint Stock Companies), as well as their spouses; - persons engaged in private practice (notaries, lawyers, private bailiffs, mediators); - persons who have received income subject to independent taxation (income from renting property; interest on foreign bank accounts; income from operations with digital assets; other income not deducted from the source of tax payment, with the exception of income from PCs); - persons who have funds in the accounts of foreign banks, if their amount exceeds 1000 MCI in aggregate; - persons with assets abroad (real estate, vehicles, securities, PFZ, investment gold, share in foreign companies; share in housing construction); - persons who own digital assets; - persons who purchased property worth more than 20,000 MCI during the reporting tax period, including outside the Republic of Kazakhstan (for example: in 2024-73,840,000 tenge, in 2025-78,640,000 tenge); - persons who have submitted an application to the tax agent for the application of tax deductions in the form of a preliminary amount of other deductions. 2. foreigners or stateless persons who are non-residents: - received income subject to independent taxation of an individual from the sources of the Republic of Kazakhstan during the reporting tax period; - Persons charged with the obligation to submit a declaration of income and property in accordance with the laws of the Republic of Kazakhstan. In the event of an obligation to pay personal income tax from the income of an individual subject to independent taxation during the reporting tax period, the payment of personal income tax by such a person is carried out in accordance with the procedure and within the terms established by subparagraph 2) of Article 641 of this code. Deadline for submitting a declaration of income and property: no later than September 15 of the year following the reporting calendar year at the place of residence. Ways to submit a declaration of income and property: In electronic form: on the web portal of the state Revenue Committee "taxpayer's office" (cabinet.salyk.kz e-government portal (egov.kz); mobile applications: e-Salyq Azamat, eGov mobile, moldir.qoldau.kz HALYKBank, Centercreditbank bcc.kz). On paper: in the order of arrival at the state revenue bodies; to the PSC; by registered mail by mail. Information to be reflected in the declaration of income and property: -income subject to independent taxation, with the exception of income subject to declaration by the PC from business activities (income from the lease, sale of real estate, transport, securities, digital assets, income from abroad, etc.); - tax deductions; - Acquisition/alienation of property outside the territory of the Republic of Kazakhstan, including on a gratuitous basis (real estate, transport, land and land plots, a share of participation in the authorized capital). persons, securities, digital assets, PFZ, gold, share in a residential building, etc.); - Accounting and refund of the excess amount on IIT; - the sum of money in foreign bank accounts is more than 1000 MCI (individuals who have adopted a restriction in accordance with the law of the Republic of Kazakhstan" on Combating Corruption " indicate information on the availability of money in foreign banks, regardless of the amount of the bank deposit); - property as of December 31 of the reporting tax period abroad (real estate, transport, securities, digital assets, investment gold, share of participation in the authorized capital of persons) ; - accounts receivable/payable of other persons to an individual and (or) debts of an individual to other persons (with the attachment of supporting documents): between individuals-a notarized agreement (transaction, agreement) until September 15, if there is an act of reconciliation and a PPP agreement between an individual and a legal entity and (or) an individual entrepreneur, confirmed by a court decision that has entered into legal force. Arrears that are not confirmed by the attached documents are considered equal to zero. -sources of coverage of expenses for the acquisition/alienation of property, as well as for the acquisition during the reporting tax period, including outside the Republic of Kazakhstan (real estate, mechanical vehicles and trailers, securities, digital assets, investment gold, derivative financial instruments, shares of participation in the authorized capital of persons, shares of participation in housing construction) : civil servants, persons equated to them and their spouses; major participants in the Bank, Securities Market and insurance organizations and their spouses; managers; founders (participants)of quasi-public sector entities, legal entities with a share of more than 10% in the authorized capital and their spouses; persons who purchased property worth more than 20,000 times MCI during the reporting tax period.
Department of state revenue for Kostanay