📌 TNF 250.00 and TNF 270.00
Who, when, and what is obligated to be declared (according to the Tax Code of the RK)

🗂 TNF 250.00
Declaration of Assets and Liabilities
(Articles 422–424 of the Tax Code of the RK)

🔹 Who is obligated to submit:

1️⃣ Persons for whom the obligation is imposed by the laws of the RK:

• Law "On Combating Corruption"
• Law "On Elections in the Republic of Kazakhstan"
• Law "On Banks and Banking Activities"
• Law "On Insurance Activities"
• Law "On the Securities Market"

2️⃣ Adult residents of the RK, if they have the following as property (claims) outside the RK:
▪ real estate, land, vehicles
▪ funds in foreign banks exceeding 1000 MCI
▪ investment gold
▪ participation shares in foreign legal entities
▪ securities and derivative financial instruments of foreign issuers
▪ funds in foreign brokerage accounts
▪ intellectual property and copyright objects
▪ accounts receivable / payable
▪ other property provided for in Article 423 of the Tax Code of the RK

🔹 What is reported:
✔ assets and liabilities as of December 31 of the year preceding the filing year

🔹 Types of declaration:
▪ initial
▪ regular
▪ supplementary
▪ supplementary upon notification

🔹 Submission deadline:
📅 by September 15 of the current year

⚠️ Important:
TNF 250.00 is submitted once, except in cases directly specified in the Tax Code of the RK.

🗂 TNF 270.00
Declaration of Income and Property
(Articles 417–419 of the Tax Code of the RK)

🔹 Who is obligated to submit:

1️⃣ Persons for whom the obligation is imposed according to the laws of the RK:

• "On Combating Corruption"
• "On Banks and Banking Activities"
• "On Insurance Activities"
• "On the Securities Market"

2️⃣ Individuals – residents of the RK, if in the reporting year they:
▪ received income subject to independent taxation
▪ have property or assets outside the RK
▪ have digital assets
▪ acquired property worth more than 20,000 MCI
▪ received dividends exceeding 230,000 MCI
▪ received income exceeding 8,500 MCI not taxed at source
▪ are managers or participants of legal entities (in specified cases)

🔹 What is reported:
✔ income for the calendar year
✔ property and liabilities
✔ sources of property acquisition
✔ acquisition and disposal transactions

🔹 Submission deadline:
📅 by September 15 of the year following the reporting year

🔹 Individual Income Tax (IIT) payment:
💰 within 10 calendar days after the declaration submission deadline

⚖️ Key clarifications:

• If a person is obligated to submit TNF 250.00 – the obligation for TNF 270.00 on the same grounds does not arise
• Debt is reported only if supporting documents are available
• If a declaration is not submitted, tax authorities use data from state bodies and banks
• For minors and incapacitated persons, declarations are submitted by legal representatives

🆚 Clear comparison of TNF 250.00 and TNF 270.00

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1175928?lang=kk