Today, September 3, the Regional Communications Service held a briefing "Administration for universal declaration."

During the briefing, the head of the Department of State Revenues in the Akmola region Nurlan Makhambet explained the changes in the procedure for submitting the declaration within the framework of the universal declaration.

Universal declaration is a mechanism for controlling the income and property of citizens by submitting declarations to the state revenue authorities.

From January 1, 2021, a phased introduction of a system of universal declaration of income and property of individuals has been introduced in the Republic of Kazakhstan.

Universal declaration is carried out in 4 stages. From January 1, 2025, the remaining category of the population belonging to the fourth stage of universal declaration is exempted from mandatory declaration: (pensioners, employees of private structures, students, housewives, etc.), with the exception of persons with property abroad.

The main tasks of universal declaration are

Ensuring fair taxation and improving social policy;

Creation of an effective mechanism for controlling the income of individuals;

Reducing corruption and the shadow economy.

Declaration of assets and liabilities (250.00) is submitted by:

1) adult citizens, residents of the Republic of Kazakhstan who own property abroad, including: real estate, vehicles, land; interest in foreign companies; money in accounts in foreign banks and brokerage accounts, if their total amount exceeds 1000 MCI (in 2025 MCI-3932tg., 1000x3932 = 3,932,000tg.); investment gold; share in housing construction; securities, receivables/payables of other persons to an individual.

2) candidates for elected and state positions, as well as their spouses;

3) persons applying for the status of a major participant: banks; securities market and insurance companies, as well as their spouses;

The Declaration of Assets and Liabilities is intended to provide individuals with information on the availability of:

- movable/immovable property registered in Kazakhstan and/or abroad:

- money in a foreign bank over 1,000 MCI and brokerage accounts;

- interest in the authorized capital of a legal entity established outside the Republic of Kazakhstan;

- share in real estate construction;

- securities, industrial financial instruments, digital assets (bitcoins, etc.), investment gold, intellectual property, copyright;

- cash, within 10000-fold MCI;

- receivables/payables;

- other property (optional) with a value over 1000 MCI.

 In 2026, the declaration of income and property (270.00) for 2025 is required to submit:

1) civil servants and equivalent persons, as well as their spouses;

2) large participants of banks, securities market and insurance organizations, as well as their spouses;

3) managers, founders (participants) of the quasi-public sector, legal entities owning more than 10% of the share in the authorized capital;

4) persons engaged in private practice (notaries, lawyers, private bailiffs, mediators);

5) persons who have received income subject to independent taxation;

6) persons who have funds in accounts with foreign banks, if their total amount exceeds 1000 MCI;

7) persons with assets abroad and digital assets;

8) persons who during the reporting tax period acquired property with an aggregate value of more than 20,000 times the size of the MCI, including outside the Republic of Kazakhstan.

9) persons who submitted an application to the tax agent

on the application of tax deductions in the form of a preliminary amount of other deductions.

The declaration of income and property reflects:

- receivables of other persons to an individual and (or) payables of an individual to other persons formed as of the date of the declaration:

- Income and property located in Kazakhstan and abroad:

- income subject to taxation independently;

- tax deductions (REPLACED by a standard deduction of 360 MCI per year;

- acquisition/alienation and gratuitous receipt of property in the Republic of Kazakhstan and abroad, as well as their sources of coverage of expenses (movable/immovable property, securities, production financial instruments, share in housing construction, investment gold);

- offset and return of excess amount as per ITP;

- money in a foreign bank over 1,000 MCI;

- property owned as of December 31 of the reporting tax period abroad (securities, share in the authorized captain of yul, intellectual property, investment gold);

- receivables/payables with title documents;

Deadline for submission of tax returns:

Declaration of assets and liabilities due date (Form 250.00)

no later than September 15 of the current year, in which the obligation to submit the declaration arose, at the place of residence.

Income and property declaration deadline (Form 270.00)

no later than September 15 of the year following the reporting calendar year, at the place of residence.

Administrative responsibility of individuals

For failure to submit the declaration:

for the first time during the year - a warning.

for repeated violation during the year - a fine of 58,980 tenge (15 MCI for 2025).

For submission of incomplete, inaccurate information in the declaration:

for the first time during the year - a warning, for a repeated violation during the year - a fine of 11,796 tenge (3 MCI).

For concealment of objects of taxation:

for concealment by an individual of information about the presence of property on the right of ownership outside the Republic of Kazakhstan, as well as money in bank accounts located outside the Republic of Kazakhstan, declarations of income and property, declarations on individual income tax, committed by not reflecting them in the declarations, - entails a fine of 393,200 tenge (100 MCI).

Methods of submission of the Declaration of Income and Property

Electronically via:

- "Taxpayer's Office" (knp.kgd.gov.kz),

- e-government portal (egov.kz);

- mobile applications: e-Salyq Azamat, eGov mobile, moldir.qoldau.kz, HALYKBank (HALYK), CenterCreditBank (bcc.kz), Kaspi.kz.

On paper:

- to state revenue bodies in an explicit manner;

- in PSC;

- by registered mail.

     Representatives of the media asked questions of interest to them, to which they received competent explanations.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1285304?lang=ru