Universal declaration: New rules for filing a declaration in 2025

Universal declaration: New rules for filing a declaration in 2025

22.07.2025 12:12:05 19100

📢 UNIVERSAL DECLARATION

 

On July 15, 2025, the Head of State signed a law on amendments to the Tax Code of the Republic of Kazakhstan.

 

Starting from January 1, 2025, those citizens who did not make it to the first three stages of the declaration will be exempt from mandatory declaration:

pensioners

, employees of private companies

👩🎓 students

, housewives

... and others (if they do not have assets and accounts abroad).

 

‼️ Who is required to submit a declaration form (250.00)?

✅ Candidates for election/government positions and their spouses

 Applicants for the status of major participants in banks, insurance organizations, and securities markets are their spouses

✅ Individuals engaged in private practice (notaries, lawyers, etc.)

✅ Owners of digital assets

✅ Owners of foreign property, including:

🏠 real estate, 🚗 cars, 💰 bank accounts

📈 share in a foreign company

📊 securities, digital assets

, brokerage accounts

, intellectual property

📄 arrears (if confirmed)

 

📌 Other property whose value exceeds 1,000 MCI (in 2024 it is 3,692,000 tenge) must be indicated in the declaration.

 

What else has changed?

It is now possible not to submit a declaration of assets and liabilities to foreigners or stateless persons who are non-residents of the Republic of Kazakhstan

The list of assets for declaration has been expanded

New forms of debt confirmation have been approved

Updated the requirements for the value of the property and the timing of the assessment

 

, Also the declaration form 270.00. must be submitted:

All civil servants and equivalent persons, and their spouses

, Managers and owners >10% in legal entities/joint-stock companies

Persons who have received income subject to self-taxation

, Owners of digital assets

🔸 Persons who bought property over 20,000 MCI (in 2025 — 78.6 million tenge)

And others

 

, How do I file a declaration?

, Online:

✔ cabinet.salyk.kz

✔ egov.kz

✔ Applications: e-Salyq Azamat, eGovmobile, moldir.qoldau.kz, Kaspi, HALYK, BCC

 

, On paper:

✔ State revenue authorities

✔ PSC

✔ By registered mail

Source : https://www.gov.kz/memleket/entities/kgd-zko/press/news/details/1038226?lang=kk