The State Revenue Department for the Karasu district, reports the following:
At the first stage-from January 1, 2021 in accordance with Article 630 of the Code of the Republic of Kazakhstan "On Taxes and Other mandatory payments to the Budget "(hereinafter-the Tax Code)The declaration of assets and liabilities (f. 250.00) is submitted by the following individuals who are on January 1 of the year of submission of the declaration of assets and liabilities:
- 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".
Article 1 of the Law of the Republic of Kazakhstan "On Combating Corruption" defines some of the concepts contained in this Law (hereinafter-the Anti-Corruption Law "On Combating Corruption").
Paragraphs 1-1) paragraph 1 of art. 1 ZRK "On Combating Corruption" a person holding a responsible public position is a person holding a position established by the Constitution of the Republic of Kazakhstan, constitutional and other laws of the Republic of Kazakhstan for the direct performance of the functions of the state and the powers of state bodies, including a deputy of the Parliament of the Republic of Kazakhstan, a judge, as well as a person holding, according to the legislation of the Republic of Kazakhstan on public service, a political public position or an administrative public position of corps "A".
Paragraph 3) of the same article, a person authorized to perform state functions is a civil servant in accordance with the laws of the Republic of Kazakhstan on civil service, a deputy of the maslikhat, as well as a person temporarily performing the duties provided for by a state position before his appointment to public service.
Item 4) a person equated to persons authorized to perform state functions – a person elected to local self-government bodies; a citizen registered in accordance with the procedure established by the law of the Republic of Kazakhstan as a candidate for President of the Republic of Kazakhstan, deputies of the Parliament of the Republic of Kazakhstan or maslikhats, akims of cities of district significance, settlements, villages, rural districts, as well as members of an elected local self-government body; an employee who permanently or temporarily works in a local self-government body, whose remuneration is made from the funds of the state budget of the Republic of Kazakhstan; a person performing managerial functions in a state organization or a quasi-public sector entity, as well as a person authorized to make decisions on the organization and conduct of procurement, including state ones, or responsible for the selection and implementation of projects financed from the state budget and the National Fund of the Republic of Kazakhstan, holding a position not lower than the head of an independent structural unit in these organizations, employees of the National Bank of the Republic of Kazakhstan and its departments; employees of the authorized organization in the field of civil aviation, acting in accordance with the legislation of the Republic of Kazakhstan on the use of the airspace of the Republic of Kazakhstan and aviation activities, employees of the authorized body for regulation, control and supervision of the financial market and financial organizations.
In accordance with Article 632 of the Tax Code, the declaration of assets and liabilities is submitted at the place of residence (stay):
1) in the case of submission on paper - no later than July 15 of the current year, in which the obligation to submit the declaration arose;
2) in the case of submission in electronic form – no later than September 15 of the current year, in which the obligation to submit the declaration arose.
These deadlines for submitting the declaration do not apply to persons who submit the declaration as:
candidates for elective positions in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On Combating Corruption";
candidates for public office or position associated with the execution of state or equivalent functions and their spouses
individuals wishing to become major participants of the Bank, the insurance (reinsurance) organizations investment portfolio Manager in accordance with the laws of the Republic of Kazakhstan "On banks and banking activities in the Republic of Kazakhstan", "On insurance activity", "On securities market".
Individuals subject to declaration at stage 1 from 01.01.2021, the declaration of assets and liabilities (form 250.00) is drawn up as of December 31 of the year preceding the year of submission of the declaration of assets and liabilities, that is, as of December 31, 2020.
In 2021, in the first submitted Declaration of Assets and Liabilities, the initial declaration must be indicated in the line type of declaration.
In accordance with Article 631 of the Tax Code, the Declaration of Assets and Liabilities is intended for individuals to reflect information about their presence in the Republic of Kazakhstan and abroad:
1) property for which rights and (or) transactions are subject to state or other registration with the competent authority of a foreign state in accordance with the legislation of a foreign state:
real estate, land plots and (or) land shares, air and sea vessels, inland water navigation vessels, river-sea navigation vessels;
vehicles, special equipment and (or) trailers;
money on bank accounts in foreign banks located outside the Republic of Kazakhstan, in an amount that collectively exceeds 1000 times the monthly calculation index established by the law on the republican budget and effective as of December 31 of the reporting tax period for all bank deposits;
2) property in the Republic of Kazakhstan and (or) abroad:
share in a residential building under an agreement on shared participation in housing construction;
the share of participation in the authorized capital of a legal entity established outside the Republic of Kazakhstan;
securities, derivative financial instruments (with the exception of derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset);
investment gold;
objects of intellectual property, copyright;
cash, which is indicated in an amount not exceeding the limit of 10,000 times the monthly calculation index established by the law on the republican budget and effective as of December 31 of the year preceding the year of submission of the declaration on the assets and liabilities of an individual;
debts of other persons to an individual (receivables) and (or) debts of an individual to other persons (payables) in the presence of a contract or other document that is the basis for the occurrence of an obligation or claim, notarized (certified), with the exception of debts to banks and organizations engaged in certain types of banking operations established in accordance with the legislation of the Republic of Kazakhstan on banks and banking activities in the Republic of Kazakhstan;
3) other property specified in paragraph 4 of this article (at the request of an individual, other property may be indicated if the price (value) per unit of this property exceeds the 1000-fold size of the monthly calculation index established by the law on the republican budget and effective as of December 31 of the reporting tax period, if there is a value determined in the assessment report conducted under the agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on evaluation activities. The provision of part one of this subparagraph does not apply to property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration).
Persons who, in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption", are obliged to submit declarations of individuals, in the annexes to the declaration on assets and obligations, also reflect information about the transfer of property to trust management, trusts.
If the declaration is not submitted within the time period established by the tax legislation of the Republic of Kazakhstan,the taxpayer is notified of the failure to submit the declaration no later than October 15 of the year of submission of the declaration, in accordance with paragraph 6, paragraph 2, Article 114 of the Tax Code.
At the same time, for failure to submit tax reports within the period established by the legislative acts of the Republic of Kazakhstan, as well as the submission of incomplete, unreliable information in tax reports, administrative liability is provided in accordance with Article 272 of the Code of the Republic of Kazakhstan "On Administrative Offenses" (hereinafter - the Administrative Code of the Republic of Kazakhstan).
Thus, an offense committed for the first time for failure to submit tax reports within the established time limits entails a warning. Committed repeatedly within a year after the imposition of an administrative penalty-entails a fine on individuals in the amount of fifteen monthly calculation indicators (p. 1, p. 2 of Article 272 of the Administrative Code of the Republic of Kazakhstan).