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

According to the Law of the Republic of Kazakhstan of November 18, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning declaring of the income and property of physical persons", PRIKAZYVAYU:

1. Approve:

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 (further - Rules) (form 250.00) according to appendix 2 to this order.

2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) 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 after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;

3) within five working days from the date of receipt of this order from the Ministry of Justice of the Republic of Kazakhstan its direction 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 placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

4) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.

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

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 20, 2016 No. 322

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

See the Declaration on assets and liabilities of physical person (form 250.00) (3.50Mb In original language)

Appendix 2

to the Order of the Minister of Finance of the Republic of Kazakhstan of June 20, 2016 No. 322

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 the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure for creation of the tax declaration about assets and liabilities of physical person.

2. The declaration on assets and liabilities of physical person is constituted by the physical persons determined by Item 2 of article 187-1 of the Tax Code which are as of December 31 of the year preceding year of submission of the declaration on assets and liabilities:

1) resident of the Republic of Kazakhstan according to the Tax code which is one their following persons:

full age citizen of the Republic of Kazakhstan;

oralman;

person having the residence permit;

2) the physical person which is not specified in subitems 1) and 3) of this Item in case:

availability on the property right as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, 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 in the territory of the Republic of Kazakhstan;

availability as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, shares in housing construction in the territory of the Republic of Kazakhstan;

emergence of obligation on submission of the declaration on assets and liabilities, declarations on the income and property according to the legislation of the Republic of Kazakhstan;

3) legal representative of one of the following persons:

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