One of the priority tasks of the government is clear and expert taxation management as the efficiency of the country's tax policy depends on the level of the process arrangement. Tax collection is the earliest function of the government and one of the main conditions for the development of society towards economic and social development. According to the international practices, a vital condition for settling the issue of full-scale management of individuals` income aimed at reducing the extent of the shadow economy is the mandatory declaring of income and property of the population.

The mandatory declaring goal is to create a system of effective control over income and property of individuals to combat the shadow economy and corrupt practices, as well as to strengthen the role of the government in ensuring the collection of taxes and other obligatory payments to the budget. The major tasks ensuring transition to mandatory declaring are as follows:

- developing methodological framework for the introduction of mandatory declaring and its legislative support; 

- holding events to teach the government agencies how to accept and process the declarations submitted by individuals;

- creating the most convenient procedure for declaring of income and property;

- widescale promoting of public awareness on the issues of transition to mandatory declaring;

- providing citizens with methodological support on how to draw up and submit a declaration;

- creating an effective in-house audit system to control declarations submitted by individuals.

Introduction of income declaring will encourage:

• fight against shadow economy;
• decrease of corruption level in government agencies; 
• broadening of the tax base and increase in payments of individual income tax to the budget;
• promotion of tax culture among the taxpayers in the Republic of Kazakhstan.

Based on Article 45-1 of the Law of the Republic of Kazakhstan as of December 25, 2017 No. 121-VI “On introduction of the Code of the Republic of Kazakhstan “On Taxes and Other Obligatory Payments to the Budget” (Tax Code)”, the mandatory declaring is introduced in 4 stages.

1st stage: from January 1, 2021

• individuals holding a public position and their spouses;
• individuals authorized to perform the state functions and their spouses;
• individuals equated to those performing state functions and their spouses;
• individuals with an assigned obligation to submit a declaration pursuant to the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan” and the laws of the Republic of Kazakhstan “On Corruption Control”, “On Banks and Banking Activities in the Republic of Kazakhstan”,“On Insurance Activities”, “On the Securities Market”.

2nd stage: from January 1, 2023

• employees of government bodies(including the fields of eduction, healthcare, culture, sports, etc.)and their spouses;
• employees of quasipublic sector and their spouses.

3rd stage: from January 1, 2024

• heads, founders (participants) of legal entities and their spouses;
• individual entrepreneurs and their spouses.

For reference: the requirement to submit a declaration within the framework of stage 3 also applies to temporarily suspended and inactive NP.

4th stage: from January 1, 2025

• the categories of citizens that are left.

Which declaration forms should be submitted by the individuals upon the mandatory declaring?

When entering the declaring system, a declaration of assets and liabilities will be provided (250.00 form).

Subsequently, citizens will submit a declaration of income and property on an annual basis (270.00 form). 

Terms of declaration submission

Declaration of assets and liabilities is submitted at the place of residence (stay):

1. if submitted in paper: no later than July 15 of a year when a liability to submit a declaration arisen;
2. if submitted online: no later than September 15 of a year when a liability to submit a declaration arisen.

The above declaration submission terms are not applied to the individuals submitting a declaration as:

• candidates for elective positions in accordance with the Constitutional Law of the Republic of Kazakhstan “On Elections in the Republic of Kazakhstan” and the Law of the Republic of Kazakhstan “On Corruption Control”;
• candidates for public service or position related to execution of public or equated functions and their spouses;
• individuals seeking to become large participants of a bank, an insurance (reinsurance) organization or investment portfolio managers in accordance with the Laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market" and their spouses.

Candidates for elective positions and their spouses submit a declaration prior to registration as a candidate. The information is provided as of the first day of month of the nomination period start.

Candidates for a public position or position related to execution of public or equated functions and their spouses submit a declaration prior to issuance of an act of an official (body) on an appointment to a position. The information is provided as of the first day of month from the moment of declaration submission.

Individuals seeking to become large participants of a bank, an insurance (reinsurance) organization or investment portfolio managers should submit a declaration of assets and liabilities (250.00 form)prior to the date of submission of an application for acquiring the status of a major participant of a bank/status of a major participant of an insurance (reinsurance) company/status of a major participant in an investment portfolio manager to an authorized body. The information in a declaration of assets and liabilities (250.00 form) is provided as of the first day of month from the moment of declaration submission.

Options for provision of declaration of assets and liabilities:

Online: via the web-portal of State Revenue Committee, i.e Taxpayer`s Account (https://cabinet.kgd.gov.kz), e-Gov Portal (egov.kz), and also via eSalyq Azamat mobile app.

In paper: upon personal visit to state revenue authorities, CSC, as well as by mail.