Goals and objectives of universal declaration

1. Ensuring fair taxation and improving social policy

2. Creation of an effective mechanism for controlling the income of individuals

3. Reducing corruption and the shadow economy

Declaration form Form 270.00 "Declaration of income and property" The declaration of income and property is submitted by

1) civil servants and persons equated to them, as well as their spouses;

2) major participants in banks, securities market and insurance organizations, as well as their spouses;

3) heads, founders (participants) of quasi-public sector entities, legal entities owning more than 10% of the share in the authorized capital (shares of joint-stock companies), as well as their spouses;

4) persons engaged in private practice (notaries, lawyers, private bailiffs, mediators);

5) persons who have received income subject to independent taxation (income from property rentals; remuneration from foreign bank accounts; income from operations with digital assets; other income for which tax was not withheld at the source of payment), with the exception of income from sole proprietors;

6) persons who have funds in accounts with foreign banks, if their total amount exceeds 1000 MCI;

7) persons with assets abroad (real estate, vehicles, securities, PFI, investment gold, shares in foreign companies; participation in housing construction,);

8) persons who own digital assets;

9) persons who, during the reporting tax period, acquired property with a total value of more than 20,000 times the MCI (for example: in 2025 MCI = 3932 tenge, 20,000 x 3932 = 78,640 thousand tenge), including outside the Republic of Kazakhstan.

The deadline for submitting the income and property declaration is no later than September 15 of the year following the reporting calendar year at the place of residence. Ways to submit Income and Property Declarations In electronic form via:  "Taxpayer's Office" (cabinet.salyk.kz ) on the web portal of the State Revenue Committee;  the portal of "electronic government" (egov.kz); Mobile applications: e-Salyq Azamat, eGov mobile, moldir.qoldau.kz , HalykBank (HALYK), Centercreditbank (bcc.kz ).  On paper:  to the state revenue authorities in absentia;  in the PSC;  by registered mail.

Information reflected in the Declaration of Income and Property:

- income that is taxable independently (from renting, selling real estate, transport, securities, digital assets, income from abroad, etc.), with the exception of income from entrepreneurial activity that is subject to declaration.;

- tax deductions; - acquisition/alienation of property outside the Republic of Kazakhstan, including on a gratuitous basis (real estate, transport, land and land plots, participation in the authorized capital of a legal entity, securities, digital assets, PFIs, gold, a share in a residential building, etc.);

- offset and refund of the excess amount under the IPN; - money in foreign bank accounts totaling over 1,000 MCI (individuals who have accepted the restriction in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption" reflect information about the availability of money in foreign banks, regardless of the amount of the bank deposit); - property abroad as of December 31 of the reporting tax period (real estate, transport, securities, digital assets, investment gold, participation in the authorized capital of a legal entity);

- accounts receivable/payable of other persons to an individual and (or) debts of an individual to other persons (with supporting documents attached);

- acquisition/alienation of property, as well as sources of coverage for acquisition costs during the reporting tax period, including outside the Republic of Kazakhstan (real estate, motor vehicles and trailers, securities, digital assets, investment gold, derivative financial instruments, shares in the authorized capital of a legal entity, shares in housing construction) are reflected:

- civil servants, persons equated to them and their spouses;

- major participants in the bank, securities market and insurance organizations and their spouses;

- managers, founders (participants) of quasi-public sector entities, legal entities owning more than 10% of the share in the authorized capital and their spouses;

- persons who, during the reporting tax period, acquired property with a total value of more than 20,000 times the MCI.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1029937?lang=kk