Amendments to Chapter 71 of the Tax Code provide for the postponement of the introduction of general declaration from January 1, 2020 to January 1, 2021, followed by a phased transition to declaration.
At the first stage - from January 1, 2021, the declaration within the framework of the universal declaration will be submitted by:
persons holding a responsible public office 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 charged with the obligation 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 in the Republic of Kazakhstan", "On insurance activities", "On the securities market".
At the second stage - from January 1, 2023, the declaration for employees of state institutions and their spouses, as well as employees of subjects of the quasi-public sector and their spouses.
At the third stage - from January 1, 2024, the declaration of the heads and founders of legal entities and their spouses, individual entrepreneurs and their spouses.
At the fourth stage - from January 1, 2025, the declaration of the rest of the category of citizens.