The Department of state revenues of Pavlodar region

According to subparagraph 24) of paragraph 2 of Article 55 of the Tax Code, banking organizations provide information on the amount of money received into the bank account of an individual from other individuals, if there are signs of income from entrepreneurial activities. The transfer of information is carried out only upon simultaneous fulfillment of the established criteria approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698. In particular, if an individual receives money from 100 or more different persons to a bank account that is not intended for business activities during each of three consecutive calendar months, and the total amount of income exceeds 12 times the minimum wage, such information is sent by second-tier banks to the state revenue authorities.

Due to the cancellation of the fourth stage of universal declaration and the entry into force of the new Tax Code of the Republic of Kazakhstan, the rules for submitting declarations for former civil servants have changed. Now there is no direct dependence: if you have submitted the 250.00 entry form, this does not mean that you are required to submit the 270.00 form on a permanent basis. The obligation to file a declaration for pensioners depends on the period. You are required to report for the calendar year in which you actually worked in the civil service. According to Article 415 of the new Tax Code of the Republic of Kazakhstan (in the 2017 Tax Code, the procedure was regulated by Article 635), the tax reporting period for submitting a declaration is the calendar year preceding the year of its filing. The deadline for completion is no later than September 15 of the year following the reporting year (Article 418 of the new Tax Code of the Republic of Kazakhstan). After you complete your civil service and retire, you no longer need to submit the 270.00 form every year. In the future (according to Article 417 of the new Tax Code of the Republic of Kazakhstan), the obligation to submit form 270.00 will arise only if during the reporting year (as of December 31) you have acquired the following assets or income: - real estate, transport or a share in the authorized capital of companies registered outside the Republic of Kazakhstan; - money in accounts with foreign banks (outside the Republic of Kazakhstan) for an amount exceeding 1,000 MCI; - large purchases (real estate, transport, securities, investment gold) totaling over 20,000 MCI; - self-taxable income (for example, income from renting property, value gains from selling real estate, etc.). If these grounds did not arise in the reporting year, no declaration is required.

If the OSHI lines in the declaration form 910.00 are filled in automatically, the taxpayer has the opportunity to adjust them manually by highlighting all the values of such a line and specifying, for example, zero (0).

Question: I apply a special tax regime for the self-employed (using the "e-Salyq Business" mobile application). A penalty has been charged for social payments. Can you tell me where and how to pay for it correctly, and what banking details should be specified? Answer: Penalties for late or incomplete payment of social security payments can be paid in several convenient ways.: 1. Mobile applications of second-tier banks: - Halyk: Payments → All payments → Government payments → Self-employed; - Kaspi.kz : Public services/Payments → Fines and taxes → Deductions for the self-employed (or the corresponding section of payments for penalties). 2. Branches of "Kazpost" JSC. Important: The amount of the accrued penalty must be checked in advance in the "e-Salyq Business" mobile application or in the Taxpayer's Office. Please note that direct debit and payment of social security payments and penalties through "e-Salyq Business" are not performed, the application is used to generate receipts and calculate obligations. Payment Destination Codes (CPCs) When making a payment, it is extremely important to specify the correct payment destination code: - 019 – penalty on mandatory pension contributions (OPV); - 098 – penalty on mandatory pension contributions of the employer (OPVR); - 017 – penalty on social contributions (CO); - 124 – penalty on contributions to compulsory social health insurance (MHI). The recipient of the payment: NAO "Government for Citizens State Corporation"". We remind you about the deadlines and rates - The total amount of social payments for the self-employed is 4% of monthly income (1% each for OPV, OPVR, SO and VSM). - The GDPR is not paid by citizens born before 1975. - Payment deadline: no later than the 25th day of the month following the month of income receipt. If there is no income for the reporting month, payments are not accrued.