Starting from 01.01.2025, the requirements for submitting an individual income tax return (Form 240.00) have been abolished for persons engaged in private practice (hereinafter referred to as HRPS) (lawyers, notaries, private bailiffs, professional mediators). Now, for income received from private practice, this category is required to report annually on income declarations and property (form 270.00), in the current year for 2024. In addition, in the current year, you must simultaneously submit an initial initial declaration of assets and liabilities (form 250.00) and record your assets and liabilities as of 12/31/2024, if you have not previously submitted it. Declarations must be submitted at the place of residence (stay) by September 15, 2025, for income from private practice and individual income tax at the place of residence of the individual entrepreneur. Declarations of individuals can be submitted through electronic services: taxpayer's office (cabinet.kgd.gov.kz ), the E-Government portal (egov.kz ), as well as through the mobile applications of "e-Salyk Azamat", "e-Gov mobile" and second-tier banks.

Source : https://www.gov.kz/memleket/entities/kgd-kyzylorda/press/news/details/1205963?lang=kk