Question: Are retired former government employees required to submit a declaration of income and property (Form 270.00)?

Answer: Due to the cancellation of the fourth stage of universal declaration and the entry into force of the new Tax Code of the Republic of Kazakhstan, the rules for submitting declarations for former civil servants have changed. Now there is no direct dependence: if you have submitted the 250.00 entry form, this does not mean that you are required to submit the 270.00 form on a permanent basis.
The obligation to file a declaration for pensioners depends on the period. You are required to report for the calendar year in which you actually worked in the civil service. According to Article 415 of the new Tax Code of the Republic of Kazakhstan (in the 2017 Tax Code, the procedure was regulated by Article 635), the tax reporting period for submitting a declaration is the calendar year preceding the year of its filing. The deadline for completion is no later than September 15 of the year following the reporting year (Article 418 of the new Tax Code of the Republic of Kazakhstan).
After you complete your civil service and retire, you no longer need to submit the 270.00 form every year.
In the future (according to Article 417 of the new Tax Code of the Republic of Kazakhstan), the obligation to submit form 270.00 will arise only if during the reporting year (as of December 31) you have acquired the following assets or income:
- real estate, transport or a share in the authorized capital of companies registered outside the Republic of Kazakhstan;
- money in accounts with foreign banks (outside the Republic of Kazakhstan) for an amount exceeding 1,000 MCI;
- large purchases (real estate, transport, securities, investment gold) totaling over 20,000 MCI;
- self-taxable income (for example, income from renting property, value gains from selling real estate, etc.).
If these grounds did not arise in the reporting year, no declaration is required.

Department of Explanatory Work and Contact Center
State Duma of the Pavlodar region

Source : https://www.gov.kz/memleket/entities/kgd-pavlodar/press/news/details/1229459?lang=ru