Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of June 21, 2018 No. 617

About approval of form of the declaration on assets and liabilities of physical person and Rules of its creation

(as amended on 20-02-2023)

According to Item 2 of article 206 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve enclosed:

1) form of the declaration on assets and liabilities of physical person (form 250.00) according to appendix 1 to this order;

2) Rules of creation of the declaration on assets and liabilities of physical person (form 250.00) according to appendix 2 to this order.

2. Recognize invalid:

1) the order of the Minister of Finance of the Republic of Kazakhstan of June 20, 2016 No. 322 "About approval of form of the declaration on assets and liabilities of physical person and rules of its creation" (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 13940, it is published on August 1, 2016 in information system of law of Ad_let);

2) the order of the Minister of Finance of the Republic of Kazakhstan of February 8, 2017 No. 87 "About modification of the order of the Minister of Finance of the Republic of Kazakhstan of June 20, 2016 No. 322 "About approval of form of the declaration on assets and liabilities of physical person and rules of its creation" (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 14883).

3. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Tengebayev A. M.) in the established legislation procedure to provide:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this order the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

3) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

4) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1), 2) and 3) of this Item.

4. This order becomes effective since January 1, 2020 and is subject to official publication.

Minister of Finance of the Republic of Kazakhstan

B. Sultanov

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 21, 2018 No. 617

Form

Declarations on assets and liabilities of physical person (form 250.00)

See Appendix 1

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 21, 2018 No. 617

Rules of creation of the declaration on assets and liabilities of physical person (form 250.00)

Chapter 1. General provisions

1. These rules of creation of the declaration on assets and liabilities of physical person (form 250.00) (further – Rules) are developed according to Item 2 of article 206 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) and determine procedure for creation of the declaration on assets and liabilities of physical person (further – the Declaration).

2. The declaration is submitted the following physical persons which are for December 31 of the year preceding year of submission of the Declaration:

1) since 2021:

persons holding responsible state position and their spouses;

persons authorized on accomplishment of the state functions and their spouses;

persons equated to persons authorized on accomplishment of the state functions and their spouses;

persons to whom the obligation on submission of the Declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan" (further – the Constitutional law) and the laws of the Republic of Kazakhstan "About banks and banking activity" is assigned (further – the Law on banks), "About insurance activity" (further – the Law on insurance activity), "About the security market" (The law on the security market), "About anti-corruption" (further – the Law on anti-corruption);

2) since 2023:

employees of public institutions and their spouses;

workers of subjects of the quasi-public sector and their spouses;

3) since 2024:

heads, founders (participants) of legal entities and their spouses;

individual entrepreneurs and their spouses.

3. The declaration is submitted the following physical persons which are for December 31 of the year preceding year of submission of the Declaration:

since 2025:

1) full age persons;

citizens of the Republic of Kazakhstan;

kandasam;

persons having the residence permit;

the foreigners or stateless persons which are residents of the Republic of Kazakhstan;

2) the foreigners or persons without citizenship who are nonresidents in case, availability as of December 31 of the year preceding year of submission of the Declaration of one of conditions:

property on which the rights and (or) transactions are subject to state or other registration in the territory of the Republic of Kazakhstan;

shares in housing construction in the territory of the Republic of Kazakhstan;

3) one of legal representatives of any of the following persons:

full age person who acknowledged incapacitated, is limited by capable and belongs to the category of persons specified in subitems 1) and 2) of this Item;

the face which did not reach eighteen-year age (age of majority) in case of approach at this person as of December 31 of year, preceding year of submission of such Declaration, any of the following cases:

availability on the property right of the property which is subject to state or other registration, property on which the rights and (or) transactions are subject to state or other registration outside the Republic of Kazakhstan;

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SoyuzPravoInform LLC.