The State Revenue Department for the Kurchum region informs

The State Revenue Department for the Kurchum region concludes that in accordance with the Law of the Republic of Kazakhstan dated December 25, 2017 No. 121-VI “On the Enactment of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget”

From January 1, 2021, Chapter 71 of the Tax Code “Universal Declaration” comes into force.

On the basis of Article 45-1 of the Implementation Law, universal declaration is being introduced in stages.

At the first stage - from January 1, 2021, in accordance with subparagraph 1) of Article 45-1 of the Law on Introduction, a declaration of assets and liabilities (FNO 250.00) is submitted by the following individuals who are as of December 31 of the year of submission of the declaration:

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 obligated 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" (hereinafter - the Law on Elections, the Law on Combating Corruption, the Law on Banks, the Law on Insurance Activities, the Law on the Securities Market).

Thus, in connection with the introduction of universal declaration and submission of a declaration of assets and liabilities (FNF 250.00), the requirements for the submission of a declaration of income and property (FNF 230.00) cease from January 1, 2021.

If an individual, as of January 1 of the year of submission of the declaration of assets and liabilities (FNO250.00) was a person holding a responsible public position, a person authorized to perform public functions, a person equated to persons authorized to perform public functions, a person who is obliged to submit a declaration in accordance with the Law on Elections, the Law on Combating Corruption, the Law on Banks, the Law on Insurance Activities, the Law on the Securities Market, or the spouse of these persons, then he has an obligation to submit a declaration on assets and liabilities (TNF 250.00), no later than July 15 on paper or no later than September 15 in electronic form, instead of the previously submitted one (TNF 230.00).