The Tax Code has been amended regarding universal declaration by Law of the Republic of Kazakhstan No. 208-VIII ZRK, dated July 15, 2025. The law, which is titled "On amendments and additions to the code of the Republic of Kazakhstan, 'On taxes and other mandatory payments to the budget' and the Laws of the Republic of Kazakhstan on its implementation," significantly changes the requirements for individuals submitting tax declarations.

      So, in 2025, a Declaration of assets and liabilities in the form of 250.00 must be submitted by:

1) candidates for elective positions for public authorities;

2) citizens and residents of the Republic of Kazakhstan who, as of December 31, 2024, own property abroad (real estate, vehicles, intellectual property, copyrights, securities, participation in a foreign legal entity, digital assets, investment gold, participation in housing construction, funds in foreign banks over 1,000 MCI, money in foreign brokerage accounts); accounts receivable/payable; other expensive property worth over 1,000 MCI per unit.;

3) citizens of the Republic of Kazakhstan, residents of the Republic of Kazakhstan if they owns digital assets;

4) persons engaged in private practice.

The declaration of income and property in the form of 270.00 in 2025 is submitted by:

• civil servants and persons equated to them and their spouses;
• heads of legal entities and their resident spouses;
• 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, with the exception of founders (participants) of non-profit organizations;

4) major participants of the bank, insurance (reinsurance) organizations that manage the investment portfolio in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market", as well as their resident spouses;

5) persons engaged in private practice;

6) persons who, during the reporting tax period, have received income subject to individual self-taxation, with the exception of income from entrepreneurial activities;

7) persons who have money in bank accounts with foreign banks located outside the Republic of Kazakhstan, in a total amount exceeding 1,000 times the monthly calculation index;

8) persons who owns property abroad;

9) persons who owns digital assets;

10) persons who acquired property worth more than 20,000 times the monthly calculation index in the Republic of Kazakhstan and/or abroad (real estate; mechanical vehicles and trailers; shares in the authorized capital of a legal entity; securities; derivative financial instruments; shares in housing construction; investment gold) during the reporting tax period.

11) persons who have submitted an application for applying tax deductions in the form of a preliminary amount of other deductions to the tax agent.

         The final date to submit declarations is up to 15 September 2025

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1046420?lang=kk