The main objectives of universal declaration
As you know, a phased universal declaration has been introduced in Kazakhstan since January 1, 2021. This was announced by Deputy Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Kairat Miyatov during a press conference at the Central Communications Service under the President of the Republic of Kazakhstan.
The main objective of universal declaration is:
- Ensuring fair taxation and improving social policy;
- creation of an effective mechanism for controlling the income of individuals;
- Reducing corruption and the shadow economy.
About 13 million people will be included in the universal declaration system.
So, at the first stage, from January 1, 2021, the "entrance" declaration was submitted in the order of
580,000 civil servants and persons equated to them, as well as their spouses.
At the second stage, starting from January 1, 2023, the declaration was submitted in the order of
2.1 million employees of government institutions and the quasi-public sector, as well as their spouses.
At the third stage, starting from January 1, 2024, about 3.9 million individuals will submit a declaration. individuals are the heads and founders (participants) of legal entities, individual entrepreneurs, as well as their spouses.
At the fourth stage, from January 1, 2025, it is planned to cover more than
6.4 million the remaining categories of citizens (for example, employees of private structures, pensioners, housewives, students, and others).
In total, about 13 million people should enter the internal affairs system.
What changes have been made to the Income and Property Declaration (form 270.00)
Since January 1, 2024, the 270.00 Income and Property Declaration form has been simplified, and the list of declared information has been reduced.
There is no need to reflect income taxed at the source of payment (wages, deposit fees, pension payments, etc.), and information about the acquisition and (or) alienation, and (or) gratuitous receipt of property registered in the Republic of Kazakhstan.
In addition, the obligation to reflect information on the sources of coverage of property acquisition costs is assigned only to individuals who are specified in the Law of the Republic of Kazakhstan "On Combating Corruption", namely (persons holding a responsible public position; persons authorized to perform public functions; officials; persons equated to persons authorized to the performance of government functions, as well as their spouses).
Currently, the amendments to the Income and Property Declaration (Form 270.00) and the rules for its preparation are being approved and will be implemented in the information systems of the State Revenue Committee.
However, if the current Income and Property Declaration form (form 270.00) with the status "accepted" and "posted" is submitted in 2024, then there is no need to re-submit the declaration form 270.00. This year, it will be submitted by all individuals who have submitted a Declaration of Assets and Liabilities (form 250.00) in the period from 2021 to 2023.
A single deadline has been set for submission – no later than September 15, 2024.
Who will submit the "Entry" declaration of assets and liabilities in 2024
The "entry" declaration of assets and liabilities will be submitted by all those who, as of 01.01.2024, were managers, founders, participants in legal entities, individual entrepreneurs, as well as their spouses, including inactive and suspended entrepreneurs. The heads of branches and representative offices are not required to submit a declaration (they are not legal entities). In addition, persons engaged in private practice (notaries, lawyers, private bailiffs and professional mediators) do not submit an "entrance" declaration in 2024.
The "entry" declaration (form 250.00) reflects all foreign assets, movable/immovable property of an individual. Subsequently, a declaration of income and property is submitted annually (form 270.00), which reflects the income received for the calendar year, information on the acquisition/alienation of property both in Kazakhstan and abroad, as well as sources of coverage for their acquisition.
The value of the declared assets will be taken into account in the future when determining taxable income.
Therefore, before filling out the declaration, we recommend that you prepare the appropriate supporting documents in advance.:
- evaluate the property from an independent appraiser, the unit value of which is more than 1,000 MCI (3.5 million tenge) (optional) as of 31.12.2023. At the same time, the assessment must be made any day before the declaration is submitted (before September 15) and can be done at any assessment company.;
- to certify loan agreements with notaries (Clause 2 of Article 631 of the Tax Code), (the procedure for certifying contracts is regulated by Chapter 8 of the ZRK "On Notaries", the terms of notarial actions are determined by Article 40).
Bank loan agreements are not subject to the declaration.,
It must be notarized before the initial declaration is submitted (by September 15, 2024), since debts and obligations can only be reflected in the initial declaration and additions are not provided in this case (clause 7, clause 5, Article 211 of the Tax Code).
You can check the availability of assets and liabilities in Kazakhstan on the following websites:
1) on securities https://portal.kacd.kz;
2) under agreements on shared participation in housing construction https://homeportal .kz; https://www.gov.kz/services/3910?lang=ru;
3) on objects of intellectual property, copyright https://gosreestr.kazpatent.kz;
4) for the property transferred to the trust management https://egov.kz/cms/ru/services/pass077_mu;
5) if there is a Ct/Ct debt (loan agreement), it is necessary to send a request to the Republican Notary Chamber through the Doculite system.
99 % of citizens submit declarations electronically
The declaration must be submitted by September 15, 2024 at the place of residence.
In electronic form, the declaration can be submitted through the web portal of the SRC "Taxpayer's Office" (cabinet.salyk.kz ), the e-government portal (egov.kz ), moldir.qoldau.kz , as well as through the STB mobile applications e-Salyq Azamat, eGov mobile, HALYK, Centercreditbank (an EDS key is not required, you can submit an SMS password). After February 20 of this year, the declaration of assets and liabilities can be submitted via a mobile application. Kaspi.kz .
Today, 99% of citizens submit declarations in electronic form.
Citizens also have the right to submit a declaration in hard copy by mail or in person.
As of February 13, 121 thousand applicants of the third stage (3.5%) and 294 thousand individuals submitted the "entry" initial declaration of 250.00. the persons submitted the declaration on 270.00.
Today, individuals who do not have assets abroad and in Kazakhstan can submit a declaration without leaving their homes. At the moment, all systems of banking institutions and the State Revenue Committee are in a stable and efficient state of operation.
Where can I find information about universal declaration
Information about the universal declaration can be found on the website of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan in the "Universal Declaration" section, including step-by-step instructions for completing the declaration, a video tutorial on checking your assets in the Republic of Kazakhstan. The electronic database on universal declaration is located on this QR code.
The CGD Contact Center operates on the basis of the omnichannel system of the Unified Contact Center 1414 for the clarification of universal declaration.
A Consultation Center (222 centers) operates daily in each district of the UGD. Every week on Wednesdays and Thursdays, the DGD conducts live broadcasts on universal declaration, through ZOOM from 11-00 to 11-30 Astana time.
In addition, explanatory work has been organized in markets, shopping malls, cinemas through radio broadcasts, videos, personal counseling, webinars, seminars, media interviews, and the posting of press releases on Internet resources and the social network of state revenue agencies.
Please trust the official and reliable sources of information.

Source : https://www.gov.kz/memleket/entities/minfin/press/news/details/778654