A declaration of income and property is submitted by resident individuals if, during the reporting tax period, one of the following conditions is met::

Individuals who, as of December 31 of the reporting tax period, have money in bank accounts with foreign banks located outside the Republic of Kazakhstan in an amount collectively exceeding 1,000 times the monthly calculation index;

individuals who own the following property as of December 31 of the reporting tax period:

- property that is subject to state or other registration (accounting), or rights and (or) transactions for which are subject to state or other registration (accounting) with the competent authority of a foreign state in accordance with the legislation of a foreign state;

- securities whose issuers are registered outside the Republic of Kazakhstan;

- the share of participation in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;

- intellectual property and copyright objects registered outside the Republic of Kazakhstan;

- investment gold;

Persons who, during the reporting tax period, acquired property with a total value exceeding 20,000 times the monthly calculation index effective on December 31 of the reporting tax period in the Republic of Kazakhstan and (or) abroad:

- real estate;

- power-driven vehicles and trailers;

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

- securities;

- derivative financial instruments (with the exception of derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset);

- shares of participation in housing construction;

- investment gold.

Persons who own digital assets as of December 31 of the reporting tax period;

The declaration of income and property is submitted at the place of residence no later than September 15 of the year following the reporting calendar year.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1273861?lang=ru