Universal declaration

Tax legislation defines the introduction of universal declaration in four stages.

At the first stage – from January 1, 2021, the declaration will be submitted as part of the universal declaration:

persons holding responsible public office and their spouses;

persons authorized to perform state functions and their spouses;

persons equated to persons authorized to perform state functions and their spouses;

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.

Citizens who have submitted declarations at the first stage of universal declaration, starting from 2022, must annually submit a declaration of income and property in the form 270.00.

The transition to universal declaration will reduce the shadow turnover, the level of corruption and provide additional revenues to the state budget.

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Department of State Revenue for the city of Kostanay