1. I purchased shares through Kazakhstan Stock Exchange KASE. Do I need to indicate them in the declaration form 270.00?

It is necessary to take into account the place of registration of the issuer: securities of foreign issuers belong to foreign assets and are subject to reflection in the declaration of f.270.00.

If during the sale of shares there is property income from the increase in value, it is subject to reflection in the declaration and taxation at a rate of 10% of the amount of the increase in value. It is also worth considering if the purchase of securities is made in excess of 20 thousand. MCI also arises the obligation to reflect them.

2. In 2025, my employer has already provided me with part of the tax deduction for mortgage rewards. Can I use the remaining deduction amount when submitting the f.270 declaration

If the tax agent applied only the preliminary amount of the deduction, when submitting the form 270.00, the taxpayer has the right to declare the unapplied part if there are supporting documents. At the same time, it is impossible to re-declare the amount already applied by the employer. If the employer applied the maximum 118 MCI, an additional mortgage deduction cannot be declared through f.270.00.

3. Whether I need to fill out the lines in the declaration on demand for the return of the IPN or attach supporting documents will be enough

If the tax agent has already applied a tax deduction, then you submit a declaration of f.270 only with the attachment of supporting documents for the application of deductions through the taxpayer's office or e-salyk azamat.

4. Should students studying in another state and receiving a scholarship in a foreign state submit a declaration

If students receive a scholarship from a foreign source, then such income refers to income received outside the Republic of Kazakhstan and is subject to reflection in the declaration of f.270.00. In this case, the amount of the scholarship received is not taxed.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1291271?lang=ru