Universal declaration of income and property of individuals

Universal declaration of income and property of individuals

The Department of State Revenue for Kostanay (hereinafter referred to as the UGD for Kostanay) reports the following.

1. For persons included in the universal declaration system.

In accordance with the Law of the Republic of Kazakhstan dated December 25, 2017 No. 121-VI "On the entry into force of the Tax Code", Universal declaration of income and property of individuals in 4 stages is introduced from January 1, 2021.

Stage 1 – from January 1, 2021

– persons holding a responsible state 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".

Stage 2 – from January 1, 2023

- employees in public institutions and their spouses;

- employees of quasi-public sector entities and their spouses.

Stage 3 – from January 1, 2024

- heads and founders (participants) of legal entities and their spouses;

- individual entrepreneurs and their spouses.

Stage 4 – from January 1, 2025

- the rest of the category of citizens.

At the same time, these persons, when entering the universal declaration system, submit a Declaration of Assets and Liabilities (250.00 TNF) as of December 31 of the year preceding the year of submission of the declaration (paragraph 2 of Article 630 of the Tax Code).

After individuals submit 250.00 TNF, a Declaration of Income and Property (270.00 TNF) is submitted annually as of December 31 of the reporting tax period, starting from the year following the year of submission of the 250.00 Declaration (Article 633 of the Tax Code).

 Consequently, individuals who have entered the universal declaration system and submitted a Declaration of 250.00 are required to submit a Declaration of Income and Property in the form of 270.00 for the calendar year annually, starting next year.

2. For persons who are candidates for state or elected office and their spouses.

In accordance with paragraph 7 of Article 16 of the Law of the Republic of Kazakhstan "On the Civil Service of the Republic of Kazakhstan", persons entering the civil service and their spouses submit to the state revenue bodies a declaration of assets and liabilities (250.00 TNF). 

At the same time, according to paragraph 2 of Article 11 of the Anti-Corruption Code, the Declaration of Assets and Liabilities (250.00 TNF) is submitted by:

1) candidates for the President of the Republic of Kazakhstan, deputies of the Parliament of the Republic of Kazakhstan and maslikhats, akims of cities of district significance, towns, villages, rural districts, as well as members of elected local self–government bodies and their spouses - before registration as a candidate;

2) persons who are candidates for a public position or a position related to the performance of state or equivalent functions, and their spouses – before the issuance of an act of an official (body) entitled to appoint to a position, on appointment to a position (as of the first day of the month of submission of the declaration).

At the same time, the declaration of income and property (270.00 TNF) is submitted annually as of December 31 of the reporting tax period, starting from the year following the year of submission of the declaration of assets and liabilities (Article 633 of the Tax Code).

Based on the above, candidates for state or elected office and their spouses submit a Declaration of Assets and Liabilities (250.00 TNF). Starting next year, after the submission of this declaration, a declaration of income and property (270.00 TNF) is provided.

At the same time, we remind you that online conferences are held weekly on Wednesdays from 11:00 to 11:30 in the "question-answer" format in Zoom mode by employees of the Department of Internal Affairs of Kostanay and the Department of State Revenue of Kostanay region regarding the explanation of the procedure for filling out the Declaration of Income and Property of an individual (form 270.00).

The ID of the UGD conference in Kostanay: 82441491316

Access code: 123456

ID of the DGD conference in Kostanay region:551 810 3707

Access code: 123456

If you have any questions, you can contact the phone number of the DGD in Kostanay region 53-58-71, the UGD in Kostanay 28-17-01.