Information sheet on universal declaration
In accordance with the Tax Code of the Republic of Kazakhstan, which entered into force on January 1, 2026, the following persons are required to submit a declaration:
- Declaration of assets and liabilities (TRF 250.00):
1) persons who are required to submit such a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan «On Elections In the Republic of Kazakhstan» and the laws of the Republic of Kazakhstan «On Combating Corruption», «On Banks and Banking Activities in the Republic of Kazakhstan», «On Insurance Activities», «On the Securities Market»;
2) adult citizens, residents of the Republic of Kazakhstan, in case of ownership (claim) of the following property outside the Republic of Kazakhstan:
property for which rights and (or) transactions are subject to state or other registration with the competent authority of a foreign state;
money in bank accounts with foreign banks in an amount cumulatively exceeding 1,000 MCI for all bank deposits;
investment gold;
participation shares in the authorized capital of a legal entity established outside the Republic of Kazakhstan;
shares of participation in housing construction;
securities, derivative financial instruments, issuers of which are registered outside the Republic of Kazakhstan;
money in foreign brokerage accounts;
objects of intellectual property and copyright outside the Republic of Kazakhstan;
debts of other persons to an individual (accounts receivable) and (or) debts of an individual to other persons (accounts payable);
other property with a unit value of over 1000 MCI, if the value is determined in the assessment report conducted under an agreement between the appraiser and the taxpayer in accordance with the legislation of the Republic of Kazakhstan on valuation activities or the legislation of a foreign state.
- Income and property declaration (TRF 270.00):
- persons who, in accordance with the laws of the Republic of Kazakhstan «On Combating Corruption», «On Banks and Banking Activities in the Republic of Kazakhstan», «On Insurance Activities», «On the Securities Market», are required to submit income and property declarations;
- heads, founders (participants) of quasi–public sector entities, legal entities owning more than 10 percent of the share in the authorized capital (shares of a joint-stock company), as well as their resident spouses, with the exception of founders (participants) of non-profit organizations;
- individuals who have received income that is subject to taxation by an individual independently, with the exception of income from entrepreneurial activity;
- individuals who, as of December 31 of the reporting tax period, have money in bank accounts with foreign banks located outside the Republic of Kazakhstan in an amount in total exceeding 1000 MCI;
- individuals who, as of December 31 of the reporting tax period, have the following property by right of ownership:
property that is subject to state or other registration (accounting), or rights and (or) transactions for which are subject to state or other registration (accounting) with the competent authority of a foreign state.;
securities whose issuers are registered outside the Republic of Kazakhstan;
the share of participation in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;
intellectual property and copyright objects registered outside the Republic of Kazakhstan;
investment gold;
- persons who, during the reporting tax period, acquired property with a total value exceeding 20 000 MCI in the Republic of Kazakhstan and (or) abroad:
immovable property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration;
mechanical vehicles and trailers subject to state registration;
participation shares in the authorized capital of a legal entity;
securities;
derivative financial instruments (with the exception of derivative financial instruments that are executed through the acquisition or sale of an underlying asset);
shares of participation in housing construction;
investment gold.
The total value of the property is determined by summing up the purchase prices during the reporting tax period;
- persons who own digital assets as of December 31 of the reporting tax period;
- individuals who have received income, including outside the Republic of Kazakhstan, exceeding 8,500 MCI for the reporting tax period, with the exception of persons who have received income in the form of wages subject to withholding tax and which is the only source of income;
- individuals who have received income in the form of dividends, including outside the Republic of Kazakhstan, in an amount exceeding 230,000 MCI for the reporting tax period.
The obligations to file a declaration of income and property arising in the cases specified in subitems 4) and 5) of this paragraph do not apply to persons performing the obligation to file a declaration of assets and liabilities in the current reporting period.
The deadlines and methods of submitting declarations havenot changed. So, the deadline for submitting declarations:
- about assets and liabilities (form 250.00) no later than September 15 of the year in which the obligation arose;
- income and property statement (form 270.00) no later than September 15 of the year following the reporting year.
Declarations are submitted normally (submitted electronically to the taxpayer's office, eGov, mobile applications) or on paper through the OGD/PSC, by mail.