Universal declaration is a measure that obliges citizens to file income and property declarations in order to ensure financial transparency in the public administration system, reduce the shadow economy and strengthen tax discipline. In Kazakhstan, this process is implemented in four stages.
The third stage of universal declaration in 2024 has been successfully completed. During the specified declaration period, declaration No. 250.00 "On Assets and Liabilities" was submitted by business representatives — individual entrepreneurs and their spouses, as well as managers and founders of legal entities and their spouses, that is, 150,000 individuals.

Changes have been made this year. This was announced by Saparbek Eshankulov, Deputy Head of the State Revenue Department, at a press conference in the Shymkent Regional Communications Service dedicated to the 4th stage of universal declaration.
– The following persons are required to submit a general declaration at the 4th stage:
- individuals engaged in private practice, private individuals, lawyers, notaries, intermediaries,
– candidates for elected positions, public positions and equivalent positions (in accordance with Article 11, paragraph 2 of the Law "On Combating Corruption", persons who are candidates for public positions or positions related to the performance of public or equivalent functions, and their spouses — until the issuance of the act on the appointment of an official, who has the right to be appointed to the position.
Individuals who wish to become major participants in banks, the securities market, and insurance organizations, if they own at least 10% of the bank's shares.

As well as real estate and transport of an individual abroad, having funds in bank accounts with foreign banks in the amount of more than 1,000 MCI (3.7 million tenge), investment precious metals, securities, funds in a brokerage account, intellectual property, copyrights, digital assets, accounts receivable or payable, the value of which exceeds 1,000 MCI (3.7 million tenge) of property, antiques, luxury goods, etc.

The electronic filing of a declaration of assets and liabilities is carried out through the Taxpayer's Office web application (cabinet.salyk.kz ) or through the mobile applications "e-Salyq Azamat", "eGov mobile" or "Halyk".
Administrative liability is provided for failure to submit a declaration within the prescribed period. In accordance with paragraph 1 of Article 272 of the Code of Administrative Offences, failure to submit tax reports to the state revenue authority within the time period established by legislative acts of the Republic of Kazakhstan entails a warning. In the case of a repeat act within a year after the imposition of an administrative penalty on an individual, a fine in the amount of fifteen monthly calculation indices is imposed.
Universal declaration is an important tool for ensuring financial transparency and fairness. This system covers all categories of the population and is aimed at strengthening economic stability. Its phased introduction in Kazakhstan will allow citizens to adapt to the new rules.

"Panorama of Shymkent"

Source : https://www.gov.kz/memleket/entities/shymkent/press/news/details/915881