The Department of State Revenue in the city of Kostanay informs whether persons dismissed from public service for negative reasons will submit a declaration of income and property to the state revenue authorities starting from 2021?
Earlier, until January 1, 2021, according to the Law of the Republic of Kazakhstan "On Combating Corruption" (paragraph 3 of Article 11), persons dismissed from public service for negative reasons were required to submit a declaration of income and property to the state revenue body at their place of residence within three years after their dismissal (reporting form 230.00).
In connection with the introduction of universal declaration, from January 1, 2021, the requirements for submitting a Declaration of Income and Property in the form of 230.00 are terminated, including for persons dismissed from public service for negative reasons.
It should be taken into account that in case of receiving property income in 2020, income from sources outside the Republic of Kazakhstan and other income provided for in Article 363 of the Tax Code, these persons submit a declaration on individual income tax (form 240.00) to the tax authority at the location (residence). The deadline for submitting this declaration is no later than March 31, 2021.
If an individual has mistakenly submitted a declaration on the form 230.00 for 2020, then such a declaration is subject to revocation.
Tax legislation defines the introduction of universal declaration in four stages.
Department of State Revenue for the city of Kostanay