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, according to which a significant part of the population is exempt from the obligation to submit a declaration.

Starting from January 1, 2025, those citizens who did not enter the first three stages will be exempt from mandatory declaration.: - pensioners - employees of private structures - students - housewives - and others (if they do not have assets, property, or bank accounts abroad). In addition, the obligation to submit a declaration by foreign persons or stateless persons who are non-residents is excluded.

-  и другие (если у них нет активов, имущества и банковских счетов за рубежом).

Who is required to submit a declaration of assets and liabilities (Form 250.00): 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 MCI (in 2024 MCI – 3692 tenge, 1000 x 3692 = 3,692,000 tenge); - investment gold; - the share of participation in housing construction; - securities and derivative financial instruments, the issuers of which are registered abroad; - money in foreign brokerage accounts; - objects of intellectual property and copyright; - accounts receivable/payable of other persons to an individual and (or) an individual's debt to other persons (with supporting documents attached); - other property (optional), the value of which exceeds 1,000 MCI (if there is an estimated value, in 2024 it is 3,692,000 tenge).

Who is required to submit a declaration of income and property (form 270.00): 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, derivative financial instruments, investment gold, shares in foreign companies, participation in housing construction); 8) persons who own digital assets; 9) persons who acquired property with a total value of over 20,000 MCI during the reporting tax period (for example: in 2025 MCI = 3932 tenge, 20,000 x 3932= 78,640,000 tenge), including outside the Republic of Kazakhstan; 10) persons who have submitted to the tax agent an application for the application of tax deductions in the form of a preliminary amount of other deductions.

Ways to submit a 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 Bank. On paper: - to the state revenue authorities in absentia; - in the PSC; - by registered mail.

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1061493?lang=kk