Submission of the Declaration of Assets and Liabilities (Form 250.00) The tax legislation defines the introduction of universal declaration in four stages.
In the first phase (1 January 2021) are required to declare a person holding a responsible public office, and their spouses, persons authorized to perform state functions and persons equated to them, as well as their spouses, persons entrusted with the duty to report in accordance with the Constitutional Law of the Republic of Kazakhstan "On elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On combating corruption", "On banks and banking activities in the Republic of Kazakhstan", "On insurance activity", "On securities market".
At the second stage (from January 1, 2023), employees of state institutions and their spouses, as well as employees of quasi-public sector entities and their spouses.
At the third stage, starting from 2024, managers, founders (participants) of legal entities and their spouses, individual entrepreneurs and their spouses.
The final stage in 2025 will include the remaining categories of citizens, that is, almost the entire adult population of the country.
Individuals in the first year of entering the universal declaration system are required to submit a Declaration of Assets and Liabilities (form 250.00). In subsequent years, a Declaration of income and property (form 270.00) is submitted.
The declaration of assets and liabilities (Form 250.00) is submitted to record the accumulated assets and liabilities on the date of entry into the declaration system. At the same time, information about real estate and vehicles registered with the authorized bodies of the Republic of Kazakhstan should not be reflected in the declaration, since this information is available in the state revenue bodies.
Property for which rights and (or) transactions are subject to state or other registration with the competent authority of a foreign state in accordance with the legislation of a foreign state is subject to reflection.
UGD for the Koksu district