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Universal declaration of income and property Printable version

Last update: 17.09.2020

calc_boilers11.jpgOne of the priorities of the state is a clear and competent taxation management, since it is the level of organization of this process that determines the effectiveness of the country's tax policy.  The collection of taxes is the oldest function of the state and one of the main conditions for the development of society on the road to economic and social development. As international experience shows, an important condition for solving the problem of full-scale administration of taxation of personal income in order to reduce the size of the shadow economy is the universal declaration of income and property of the population.

The goal of the transition to universal declaration is the creation of a system of effective control over the incomes and property of individuals to combat the shadow economy and corruption manifestations, as well as strengthening the role of the state in ensuring collection of taxes and other mandatory payments to the budget. The main tasks for ensuring the transition to universal declaration are:

  • development of methodological bases for the introduction of universal declaration and their legislative support;
  • carrying out of measures on preparation of state bodies for reception and processing of declarations of physical persons;
  • creation of the most convenient procedure for the public to declare income and property;
  • large-scale informing of the population on the issues of transition to universal declaration;
  • providing methodological assistance to the population on the part of the state in drafting and presenting the declaration;
  • creation of an effective system for the in-house review of declarations of individuals.

The implementation of income declaration will help to:

  • counteract the shadow economy;
  • reduce the level of corruption in state bodies;
  • expand the tax base and increase revenues to the budget of the individual income tax;
  • increase the tax culture of taxpayers in the Republic of Kazakhstan.

The universal declaration has been postponed and will be implemented in stages from 2021.

In the first stage, it is proposed to start declaring with civil servants and their spouses, as well as persons of equivalent status and their spouses, from the 1st January 2021.

In the second stage, from the 1st January 2023, employees of public enterprises (including education, health, culture, sports, etc.) and their spouses.

In the third stage from the 1st January 2024, heads and founders of legal bodies and their spouses, individual entrepreneurs and their spouses.

In the fourth stage from the 1st January 2025, the remaining population categories.

It is important to note that the results of each stage will be analyzed, problematic issues will be identified and measures will be taken to improve legislation, methodology and information systems.

Who will be required to submit declarations of individuals in the implementation of universal declaration?

  • adult citizens of Kazakhstan, oralmans and persons with a residence permit;
  • minors - in the presence of a share in housing construction, property registered with them, the amount of money in bank accounts, accounts receivable and (or) accounts payable;
  • foreigners - in the presence of property in Kazakhstan or a share in housing construction.

What forms of physical person's declarations will physical entities have to hand over under universal declarations?

When entering the declaration system a declaration of assets and liabilities will be submitted in which it is necessary to indicate the property that is on the right of ownership, including apartments, cars, deposits in banks.

In the future, the population will pass an annual declaration on the income received, acquired property. 

Deadlines for the submission of declarations

There are 2 deadlines for submission of declarations:

  • not later than July 15 - on paper;
  • not later than September 15 - in electronic form.

The portal has implemented the service «Acceptance of tax reporting (declaration of assets and liabilities of an individual of the form 250.00)». This service is a test service and carries only preparatory and informative goals.

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