Rules for drawing up a declaration of income and property of an individual

Appendix 2 to the order
Minister of Finance
of the Republic of Kazakhstan
dated September 13, 2021 No. 927

Rules for drawing up a declaration of income and property of an individual (Form 270.00)

Chapter 1. General provisions

These Rules for drawing up a declaration of income and property of an individual (Form 270.00) (hereinafter referred to as the Rules) are developed in accordance with paragraph 2 of Article 206 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) (hereinafter referred to as the Tax Code) and determine the procedure for drawing up a declaration of income and property of an individual persons (hereinafter referred to as the Declaration).
The declaration is submitted annually as of December 31 of the reporting tax period, starting from the year following the year of submission of the declaration on the assets and liabilities of an individual:
since 2021:

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 Banks and Banking Activities", "On Insurance Activities", "On the Securities Market", "On Combating Corruption";

since 2023:

employees of state institutions and their spouses;

employees of quasi-public sector entities and their spouses;

since 2024:

managers, founders (participants) of legal entities and their spouses;

individual entrepreneurs and their spouses;

from 2025:

1) by adults;

citizens of the Republic of Kazakhstan;

kandasami;

persons with a residence permit;

foreigners or stateless persons who are residents of the Republic of Kazakhstan;

2) foreigners or stateless persons who are non-residents if, as of December 31 of the reporting tax period, one of the conditions:

property on which rights and (or) transactions are subject to state or other registration on the territory of the Republic of Kazakhstan;

participation shares in housing construction in the territory of the Republic of Kazakhstan;

3) one of the legal representatives of any of the following persons:

an adult who is recognized as incapacitated, with limited legal capacity and belongs to the category of persons specified in subparagraphs 1) and 2) of this paragraph;

a person who has not reached the age of eighteen (majority) upon the occurrence of this person as of December 31 of the reporting tax period, any of the following cases:

the presence on the property right of property subject to state or other registration, property for which rights and (or) transactions are subject to state or other registration outside the Republic of Kazakhstan;

the presence of a share in the construction of real estate under an agreement on equity participation in construction, including outside the Republic of Kazakhstan;

the presence on bank accounts in foreign banks located outside the Republic of Kazakhstan of an amount of money cumulatively exceeding for all bank deposits a thousandfold of the monthly calculation index (hereinafter – MCI) established by the law on the republican budget and effective as of December 31 of the reporting tax period;

the presence of the amount owed by other persons to this person (accounts receivable) and (or) the amount owed by this person to other persons (accounts payable) in the presence of a contract or other document that is the basis for the occurrence of an obligation or claim, notarized (certified).

The declaration is intended for individuals to reflect information about:
1) income received during the calendar year, including outside the Republic of Kazakhstan;

2) tax deductions;

3) acquisition and (or) alienation, and (or) receipt free of charge of property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration, including outside the Republic of Kazakhstan;

4) the requirement to offset and refund the amount of excess for individual income tax, including in the case of the application of the tax deduction defined by Article 351 of the Tax Code, indicating the consent of an individual to submit information by banking institutions on the expenses of an individual to repay interest on mortgage housing loans received for the purchase of housing in the Republic of Kazakhstan;

5) money on bank accounts in foreign banks located outside the Republic of Kazakhstan, in an amount in aggregate exceeding a thousandfold of the MCI established by the law on the republican budget and effective as of December 31 of the reporting tax period;

6) property owned by an individual as of December 31 of the reporting tax period:

immovable property that is subject to state or other registration (accounting) or rights and (or) transactions for which are subject to state or other registration (accounting) in the competent authority of a foreign state in accordance with the legislation of a foreign state;

securities whose issuers are registered outside the Republic of Kazakhstan;

the share of participation in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;

7) debts of other persons to an individual (accounts receivable) and (or) debts of an individual to other persons (accounts payable) 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, created by in accordance with the legislation of the Republic of Kazakhstan on banks and banking activities in the Republic of Kazakhstan.

Corrections, erasures and blots are not allowed when filling out the Declaration.
In the absence of indicators, the corresponding cells of the Declaration are not filled in.
The declaration is drawn up:
1) on paper – with a ballpoint or fountain pen, black or blue ink, capital printed characters or using a printing device;

2) on electronic media – through the system of receiving and processing tax reports.

The declaration, drawn up on paper, is signed by an individual or his representative.
The declaration, drawn up on an electronic medium, is certified:

1) an electronic digital signature of an individual;

2) using a one-time password.

When submitting a Declaration:
1) by registered mail with a notification on paper – the taxpayer receives a notification from a postal or other communication organization;

2) in electronic form – the taxpayer receives a notification of acceptance or non-acceptance of tax reporting by the tax reporting acceptance system of state revenue bodies;

3) in an appearance on paper – it is drawn up in two copies, one copy is returned to the taxpayer.

Chapter 2. Preparation of the Declaration

In section A "General information about the taxpayer" it is indicated:
1) in line 1 – the individual identification number (hereinafter referred to as the IIN) of an individual;

2) in line 2, in Arabic numerals, the tax period for which the Declaration is submitted.

The tax period for submitting the Declaration is a calendar year;

3) in line 3 – surname, first name, patronymic (if any) of an individual in accordance with identity documents, phone number (optional) and email address (optional);

4) in line 4 – IIN of the represented person. It is filled in if the natural person making up the Declaration is the legal representative of a minor and (or) incapacitated or limited capable.

5) in line 5 – the type of Declaration.

The corresponding cell is marked taking into account the attribution of the Declaration to the following types of tax reporting:

initial – A Declaration submitted by an individual due to the fact that the established obligation to submit such a Declaration arose for the first time;

next – The Declaration submitted for subsequent tax periods after the submission of the initial Declaration;

additional – a Declaration submitted by an individual when making changes and (or) additions to a previously submitted Declaration for the tax period to which these changes and (or) additions relate;

additional on notification is a Declaration submitted by an individual when making changes and (or) additions to a previously submitted Declaration for the tax period, in which the state revenue body revealed violations based on the results of desk control over the assets and liabilities of an individual.

In section B "Income information", the taxpayer indicates the following data, if available in the reporting period:
1) in line 01 – the amount of income subject to taxation at the source of payment;

2) in line 02 – the amount of income subject to taxation by an individual independently;

3) in line 02A – the amount of property income;

4) in line 02B – the amount of income of a person engaged in private practice (the sum of the lines of column B of section N);

5) in line 02C – the amount of income from sources outside the Republic of Kazakhstan;