PRESS RELEASE
Is It Necessary to File Form 270.00 to Confirm Tax Deductions for 2025?
In 2025, individuals were entitled to claim the following personal income tax (PIT) deductions:

• deduction for mandatory pension contributions (MPC);

• deduction for mandatory social health insurance (MSHI) contributions;

• deduction for social contributions under civil law contracts;

• the standard tax deduction of 14 Monthly Calculation Indices (MCI) per month;

• a deduction of 882 MCI for certain categories of individuals;

• a deduction for large families;

• other tax deductions, including:

• voluntary pension contributions;

• medical expenses;

• education expenses;

• interest paid on mortgage housing loans.

In 2025, these other tax deductions were claimed directly by individuals. Employers were allowed to apply only a preliminary amount of such deductions based on an employee's application, without requiring supporting documentation.
Other tax deductions include not only deductions for mortgage housing loan interest, but also deductions for medical expenses, education expenses, voluntary pension contributions, and interest paid on mortgage housing loans.
If an employee submitted an application to their employer in 2025 requesting the application of a preliminary amount of other tax deductions, the employee is required to independently file the Declaration of Income and Property (Form 270.00) for the 2025 tax year.
Employers do not file the declaration on behalf of employees and do not confirm these tax deductions for them.
Supporting documents confirming eligibility for tax deductions should be retained, as they may be requested by the tax authorities during a tax audit or verification process.
Summary
Individuals who claimed other tax deductions through their employer in 2025 must independently file Form 270.00 (Declaration of Income and Property) for the 2025 tax year to confirm their entitlement to these deductions.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1289936?lang=ru