Sole proprietors, managers and founders of legal entities will be participants in the universal declaration starting from 2024

Universal declaration has been introduced in Kazakhstan since January 1, 2021.

It takes place in 4 stages:

Since January 1, 2021, declarations have been submitted by civil servants and persons equated to them, and their spouses;

from January 1, 2023, employees of state institutions and the quasi-public sector and their spouses will be declared;

From January 1, 2024, declaration is introduced for managers and founders (participants) of legal entities, as well as sole proprietors and their spouses;

from January 1, 2025 - the remaining categories of citizens.

Let's focus on the 3rd stage of universal declaration, which applies to the heads and founders (participants) of legal entities, as well as sole proprietors and their spouses.

For this category of persons, the obligation to submit declarations will arise even if the entrepreneur or legal entity does not operate.

What kind of reporting and when should I submit to the participants of the 3rd stage of universal declaration?

In the first year of entry into the universal declaration system (2024), participants in the 3rd stage of universal declaration will be required to submit a "Declaration of assets and Liabilities" (Form 250.00). In subsequent years, a "Declaration of Income and Property" (Form 270.00).

The deadline for submitting TNF 250.00 for 2024 on paper is no later than July 15, 2024, on electronic media - no later than September 15, 2024.

The deadline for submitting form 270.00 "Declaration of Income and Property" on paper is no later than July 15, 2025, on electronic media - no later than September 15, 2025.

For all questions of interest, please contact the State Revenue Department in Ridder, Kunaeva str., 40, vol. 4-24-86.