The Department of State Revenue for the Mangystau region informs that on July 15, 2025, the Head of State signed the Law of the Republic of Kazakhstan "On Amendments and Additions to the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code) and the laws of the Republic of Kazakhstan on its implementation".

As part of the phased implementation of universal declaration in the Republic of Kazakhstan, a number of changes have been made to improve tax return filing procedures and it was decided to exempt from mandatory declaration from January 1, 2025 the remaining category of the population not included in the 1-3 stages of universal declaration (pensioners, employees of private structures, students, housewives, etc.), with the exception of persons with assets, property, and bank accounts abroad. In addition, the obligation to submit a declaration of assets and liabilities by foreign or stateless persons who are non-residents is excluded.

At the same time, they are required to submit a declaration of assets and liabilities.:

1) candidates for elected and public office, as well as their spouses;

2) persons applying for the status of a major participant: banks; securities market and insurance organizations, as well as their spouses;

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

4) citizens and residents of the Republic of Kazakhstan who own digital assets;

5) citizens and residents of the Republic of Kazakhstan who own property abroad, including:

- real estate, vehicles, land;

- the share of participation in foreign companies;

- money in accounts with foreign banks, if their total amount exceeds 1000 times the size of the MCI (in 2024, MCI is 3692 tenge, 1000x3692 = 3692000 tenge);

- investment gold;

- the share of participation in housing construction;

- securities, derivative financial instruments, the issuers of which are registered abroad;

- money in foreign brokerage accounts;

- objects of intellectual property and copyright;

- accounts receivable/payable from other persons to an individual and (or) an individual's debt to other persons (with supporting documents attached);

- other property (optional) worth more than 1000 times the MCI (if there is an estimated value).

The list of information to be reflected in the declaration of assets and liabilities has been supplemented in part:

- reflection of money on foreign brokerage accounts;

- declare property worth more than 1,000 times the MCI if the value as of December 31 of the reporting tax period is determined in the assessment report conducted under an agreement between the appraiser and the taxpayer, including in accordance with the legislation of a foreign state, while the estimated value must be determined no later than September 15.;

- reflection of accounts receivable/ payable, so in addition to the presence of a notarized contract, it is now possible to confirm the existence of accounts receivable / payable:

between an individual and a legal entity and (or) an individual entrepreneur, including a non–resident, if there is a reconciliation report and a civil contract; a court decision that has entered into force.

changed in terms of: - reflection of securities, with the exception of derivative securities, the underlying asset of which are securities whose issuers are registered in the territory of the Republic of Kazakhstan, digital assets.

After reviewing the list of persons required to submit a declaration of income and property, they are required to submit a declaration:

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) managers, 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 1,000 times the 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 over 20,000 times the MCI (for example: in 2025 MCI = 3932 tenge, 20000x3932 = 78640 thousand tenge), including outside the Republic of Kazakhstan.

10) persons who have submitted an application to the tax agent

on the application of tax deductions in the form of a preliminary amount of other deductions.

The categories of persons who are required to reflect in the declaration information on the acquisition/alienation of property, as well as on the sources of acquisition costs coverage, have been supplemented. Thus, in addition to persons who, in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption", are charged with such an obligation, they also represent: major participants in the bank, insurance (reinsurance) organizations, investment managers and their resident spouses.; managers, founders (participants) of legal entities owning more than 10 percent of the share in the authorized capital (shares of joint-stock companies), as well as their resident spouses; persons who acquired property with a total value of over 20,000 times the MCI during the reporting tax period.

Ways to submit a universal declaration declaration

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 , HALYK Bank (HALYK), Centercreditbank (bcc.kz ), Kaspi.kz .

On paper:

• to the state revenue authorities in absentia;
• in the PSC;
• by registered mail.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1039949?lang=kk