The introduction of the universal declaration of income of individuals is carried out within the 42nd step of the "National Plan - 100 concrete steps".
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, this issue is 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 will be 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.
In addition, an individual has the right to specify other property in the form of cultural values, jewelry, biological assets.
In order to be interested in submitting declarations in electronic form, there are 2 deadlines for submitting a declaration:
- until July 15 for those who submit a declaration on paper;
- until September 15 for those who submit the declaration in electronic form.
Subsequently, a declaration of income and property of the form 270.00 will be submitted annually.
At the first stage – from January 1, 2021, the declaration will be submitted as part of the universal declaration:
- persons holding a responsible public position and their spouses;
- persons authorized to perform state functions and their spouses;
persons equated to persons authorized to perform state functions and their spouses;
- persons who are obliged to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the laws 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, declaration for employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses.
At the third stage – from January 1, 2024, the declaration of the heads and founders of legal entities and their spouses, individual entrepreneurs and their spouses.
At the fourth stage – from January 1, 2025, the declaration of the remaining category of citizens
Department of State Revenue for the city of Kostanay