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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

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 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.

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.

Minister of Finance of the Republic of Kazakhstan

E.Zhamaubayev

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 year of submission of the declaration on assets and liabilities of physical person:

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" 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";

since 2023:

employees of public institutions and their spouses;

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

since 2024:

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

individual entrepreneurs and their spouses;

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 accounting tax period 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;

person which did not reach eighteen-year age (age of majority) in case of approach at this person as of December 31 of accounting tax period, 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;

availability of share in real estate construction under the agreement on equity in construction, including outside the Republic of Kazakhstan;

availability on bank accounts in the foreign banks which are outside the Republic of Kazakhstan which is in total exceeding amounts of money on all bank deposits the thousandfold size of the monthly settlement indicator (further - MRP) established by the law on the republican budget and operating for December 31 of accounting tax period;

availability of outstanding amount of other persons before this person (accounts receivable) and (or) outstanding amount of this person before 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).

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;

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