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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

(In edition of the Order of the Minister of Finance of the Republic of Kazakhstan of 08.02.2017 No. 87)

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.

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 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

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:

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:

person which did not reach eighteen-year age (age of majority) 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 (except for the property which is on the right of common joint property to the privatized housing), including outside 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 including outside the Republic of Kazakhstan;

availability as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, amounts of money on bank accounts including outside the Republic of Kazakhstan which is in total exceeding on all bank deposits the 40-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities of physical person;

availability as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, outstanding amounts of other persons before this person (accounts receivable) and (or) debt of this person to other persons (accounts payable) exceeding the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities;

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;

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