of July 16, 2024 No. 452
About suspension of action of some structural elements of the 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 1 of article 46 of the Law of the Republic of Kazakhstan "About legal acts" I ORDER:
1. Suspend till August 1, 2024 subitems 3) and 4) of Item 1 of the 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" (it is registered in the Register of state registration of regulatory legal acts at No. 24367) (further - the Order).
2. For suspension of subitems 3) and 4) of the Order, Item 2 Corrected creation of the declaration on the income and property of physical person (form 270.00) according to appendix 2 to the above-stated Order to state in the following edition:
"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 since 2022:
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 2024:
persons holding responsible state position and their spouses;
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