1) individuals mandated by specific legislation: persons required to submit this declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections" and the following national laws: "On Combating Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market";

2) adult citizens and residents with foreign holdings: adult citizens and residents of the Republic of Kazakhstan who own or hold a claim to the following types of property located outside the Republic of Kazakhstan:

property for which rights or transactions are subject to state or official registration with a foreign competent authority.

funds in foreign bank accounts that cumulatively exceed 1,000 times the MCI as of December 31 of the reporting tax period.

investment gold.

share participation in the authorized capital of a legal entity established outside the Republic of Kazakhstan.

share participation in foreign housing construction

securities and derivative financial instruments from issuers registered outside the Republic of Kazakhstan.

funds held in foreign brokerage accounts.

intellectual property and copyrights held outside the Republic of Kazakhstan.

accounts receivable (debts owed to the individual) or accounts payable (debts owed by the individual) involving foreign parties, as specified in Paragraph 2 of Article 423 of the Tax Code.

other property as specified in Paragraph 3 of Article 423 of the Tax Code

The declaration must be submitted to the tax authority at your place of residence by September 15 of the current year.

The declaration can be submitted electronically via the web portals "ITAS Taxpayer's Office", "E-government", mobile applications "e-salyqAzamat", Halyk, Bank Centercredit, Kaspi.

Citizens also have the right to submit a declaration in paper by mail, through a PSC, or in person at the State Revenue department.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1157661?lang=kk