On July 15, 2025 the Head of State signed the Law of the RK “On Amendments and Additions to the Code of the RK ”On Taxes and Other Obligatory Payments to the Budget“ (Tax Code) and laws of the RK on issues of its enactment” №208-VIII LRK.

From January 1, 2025, the remaining category of the population, which was not included in the first three stages of universal declaration, was exempted from mandatory declaration:

- pensioners;

- employees of private structures;

- students;

- housewives, etc.

Who still has the obligation to submit Form 270?

Who is obliged to submit a declaration of income and property (Form 270.00)?

Obliged to submit a declaration of income and property (Form 270.00) are:

1. civil servants and persons equated to them, as well as their spouses;
2. major participants of banks, securities market and insurance organizations, as well as their spouses;
3. managers, founders (participants) of legal entities owning more than 10 percent of shares in the authorized capital (shares of joint-stock companies), as well as their spouses, except for founders (participants) of non-commercial organizations;
4. persons engaged in private practice (notaries, lawyers, private bailiffs, mediators);
5. persons who have received income subject to independent taxation (income from property rental; remuneration on foreign bank accounts; income from transactions with digital assets; other income on which tax was not withheld at source), except for income from sole proprietorships;
6. persons who have funds in foreign bank accounts, if their aggregate amount exceeds 1,000 MRP (in 2025 - 3,932,000 tenge);
7. persons having property abroad for which rights and (or) transactions are subject to state or other registration with the competent authority of a foreign state (real estate, vehicles, etc.);
8. persons owning digital assets;
9. persons who during the reporting tax period acquired property with an aggregate value exceeding 20,000 MRP (in 2025 - 78,640,000 tenge), including property outside of the Republic of Kazakhstan:

- real estate;

- vehicles;

- shares of participation in the authorized capital of a legal entity;

- securities;

- derivative financial instruments (except for derivative financial instruments, the execution of which occurs through the acquisition or realization of the underlying asset);

- participatory interests in housing construction;

- investment gold.

10. persons who have submitted to the tax agent an application for tax deductions in the form of a provisional amount of other deductions.

Now the Law supplements the categories of persons obliged to reflect in the declaration information on the acquisition/disposal of property, as well as on the sources of covering the costs of acquisition. Thus, in addition to the persons who in accordance with the Law of the Republic of Kazakhstan “On Combating Corruption” have such an obligation, also represent:

- major participants of a bank, insurance (reinsurance) organization, investment managers and their resident spouses;

- managers, founders (participants) of legal entities owning more than 10 percent of shares in the authorized capital (shares of joint stock companies), as well as their resident spouses;

- persons who during the reporting tax period acquired property with an aggregate value exceeding 20,000 MRP.

Deadline for submission of income and property declaration (Form 270.00)

Declaration of income and property (Form 270.00) is submitted at the place of residence (stay) - not later than September 15 of the year in which the obligation to submit a declaration arose. In 2025 we submit the Declaration for 2024.

The deadline for submission of declarations on assets and liabilities, income and property is not extended, except for cases of submission of declarations by military conscripts.

It should be noted that payment of the personal income tax calculated on the taxable income of an individual based on the results of a calendar year is due no later than September 25 of the year following the reporting year.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1052528?lang=kk