ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of September 13, 2021 No. 927

About approval of form of the declaration on the income and property of physical person and rules of its creation

List of amending documents

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) I ORDER:

1. Approve enclosed:

1) form of the declaration on the income and property of physical person (form 270.00) according to appendix 1 to this order;

2) rules of creation of the declaration on the income and property of physical person (form 270.00) according to appendix 2 to this order.

3) form of the declaration on the income and property of physical person (form 270.00) according to appendix 3 to this order;

4) rules of creation of the declaration on the income and property of physical person (form 270.00) according to appendix 4 to this order.

2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

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

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

3) 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) and 2) of this Item.

3. This order becomes effective since January 1, 2022 and is subject to official publication.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 13, 2021 No. 927

Declaration on the income and property of physical person (form 270.00)

See the Declaration on the income and property of physical person (form 270.00) (0.43Mb In original language)

 

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of September 13, 2021 No. 927

Rules of creation of the declaration on the income and property of physical person (form 270.00)

Chapter 1. General provisions

1. These rules of creation of the declaration on the income and property of physical person (form 270.00) (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) (further - the Tax code) and determine procedure for creation of the declaration on the income and property of physical person (further - the Declaration).

2. The declaration is submitted annually as of December 31 of accounting tax period, since the year following after year in which according to article 633 of the Tax Code there was obligation on submission of the declaration on assets and liabilities.

The declaration (appendix 1) is constituted according to these rules and it is represented from 2022 to 2023:

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" and the laws of the Republic of Kazakhstan "About banks and banking activity", "About insurance activity", "About the security market", "About anti-corruption is assigned".

3. The declaration is intended for reflection of information by physical persons about:

1) income gained for calendar year including outside the Republic of Kazakhstan;

2) tax deductions;

3) acquisition and (or) alienation, and (or) obtaining it is non-paid the property which is subject to state or other registration and also property on which the rights and (or) transactions are subject to state or other registration, including outside the Republic of Kazakhstan;

4) the requirement for offsetting and return of the amount of exceeding for the individual income tax, including in case of application of the tax deduction determined by article 351 of the Tax Code with indication of the consent of physical person to submission by bank institutions of data on expenses of physical person to repayment of remuneration on the mortgage housing loans received on acquisition of housing in the Republic of Kazakhstan;

5) money on bank accounts in the foreign banks which are outside the Republic of Kazakhstan, in the amount in total exceeding the MRP thousandfold size, the accounting tax period established by the law on the republican budget and operating for December 31;

6) the property which is available as of December 31 of accounting tax period on the property right of physical person:

real estate which is subject to state or other registration (accounting) or the rights and (or) transactions on which are subject to state or other registration (accounting) in competent authority of foreign state according to the legislation of foreign state;

securities which issuers are registered outside the Republic of Kazakhstan;

to share in the authorized capital of the legal entity registered outside the Republic of Kazakhstan;

7) debts of other persons to physical person (receivables) and (or) debt of physical person to other persons (accounts payable) in the presence of the agreement or other document which is the basis of emergence of the obligation or requirement, notarially attested (certified) except for debts to the banks and the organizations performing separate types of banking activities, created according to the legislation of the Republic of Kazakhstan on banks and banking activity in the Republic of Kazakhstan.

4. When filling the Declaration corrections, erasures and blots are not allowed.

5. In the absence of indicators the corresponding cells of the Declaration are not filled.

6. The declaration is constituted:

1) on paper - ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;

2) on the electronic medium - by means of system of acceptance and processing of tax statements.

7. The declaration constituted on paper is signed by physical person or his representative.

The declaration constituted on the electronic medium is certified:

1) digital signature of physical person;

2) with use of the one-time password.

8. In case of submission of the Declaration:

1) by mail the registered mail with the notification on paper - the taxpayer receives the notification of post or other organization of communication;

2) in electronic form - the taxpayer receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues;

3) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer.

Chapter 2. Creation of the Declaration

9. In the Section A "General information about the taxpayer" it is specified:

1) in line 1 - individual identification number (further - IIN) physical person;

2) in line 2 - the Arab figures tax period for which the Declaration is submitted.

Tax period for submission of the Declaration is calendar year;

3) in line 3 - surname, name, middle name (in case of its availability) physical person according to identity documents, phone number (at will) and the e-mail address (at will);

4) in line 4 - IIN of the represented person. It is filled if the physical person constituting the Declaration is legal representative minor and (or) incapacitated or it is limited capable.

5) in line 5 - the Declaration type.

The corresponding cell is noted taking into account reference of the Declaration to the following types of tax statements:

initial - the Declaration represented by physical person because the established obligation on submission of such Declaration arose for the first time;

next - the Declaration represented for subsequent tax periods after submission of the initial Declaration;

additional - the Declaration represented by physical person in case of modification and (or) amendments to earlier provided Declaration for tax period to which these changes and (or) amendments belong;

additional according to the notification - The declaration represented by physical person in case of modification and (or) amendments to earlier provided Declaration for tax period in which the body of state revenues reveals violations by results of cameral control on assets and liabilities of physical person.

10. In the Section B "Data on the income" the taxpayer specifies the following data in case of their availability in the accounting period:

1) in line 01 - income amount, taxable at payment source;

2) in line 02 - income amount, taxable physical person independently;

3) in line 02A - the amount of the property income;

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