Sh.B. Mukayeva, head of the partnership’s HR service, reported that the second stage of universal declaration began in 2023, under which, from 2023, employees of quasi-public sector entities and their spouses are required to submit a declaration of assets and liabilities.<\/p>\n
Property subject to declaration:<\/p>\n
1. outside the Republic of Kazakhstan<\/p>\n
– vehicles;<\/p>\n
– shares in the authorised capital of a legal entity;<\/p>\n
– money in accounts with foreign banks;<\/p>\n
– real estate and land plots;<\/p>\n
(land shares, aircraft and sea vessels, inland waterway vessels).<\/p>\n
2. in the Republic of Kazakhstan and abroad<\/p>\n
– securities, derivative financial instruments, digital assets;<\/p>\n
– a share in a residential building under a shared housing construction agreement;<\/p>\n
– investment gold;<\/p>\n
– intellectual property and copyright objects;<\/p>\n
– cash within 10,000 MCI;<\/p>\n
– receivables\/payables (if there is a notarised agreement);<\/p>\n
– other property worth more than 1,000 MCI (if an appraised value is available);<\/p>\n
She also reported that the declaration of income and property is submitted annually as of 31 December of the reporting tax period, starting from the year following the year in which the declaration of assets and liabilities was submitted by the individuals specified in paragraph 1 of Article 630 of the Code.<\/p>\n
Thus, persons required to submit form 250.00 must submit form 270.00 the following year, even if they leave their job.<\/p>\n
According to paragraph 1 of Article 36 of the Code of the Republic of Kazakhstan “On Taxes and Other Mandatory Payments to the Budget (Tax Code)”, the taxpayer fulfils the tax obligation independently.<\/p>\n
According to Article 35 of the Constitution of the Republic of Kazakhstan, paying legally established taxes, fees and other mandatory payments is the duty and obligation of everyone.<\/p>\n
Methods and deadlines for submitting the declaration.<\/p>\n
On paper (no later than 15 July):<\/p>\n
– in person at the state revenue authority or a Public Service Centre;<\/p>\n
– by registered mail with acknowledgement of receipt.<\/p>\n
Electronically (no later than 15 September):<\/p>\n
– the e-government portal;<\/p>\n
– the Egov.kz mobile application;<\/p>\n
– the taxpayer’s account and the Tax Reporting Processing System;<\/p>\n
– the e-Salyq Azamat mobile application.<\/p>\n
D.A. Yakupov, compliance officer of the anti-corruption service, added that the law provides for administrative liability (paragraph 2-2 of Article 272 of the Code of Administrative Offences) for failure to submit and\/or submission of incomplete or inaccurate information in the declaration of assets and liabilities, which entails a warning.<\/p>\n
Repeating these acts within a year after an administrative penalty has been imposed is punishable by a fine of 3 monthly calculation indices.<\/p>\n
Criminal liability is also provided for (Article 244 of the Criminal Code of the Republic of Kazakhstan). In particular, if the act resulted in non-payment of tax and\/or other mandatory payments to the budget on a large scale (20,000 MCI), it is punishable by a fine of up to 3,000 MCI, or correctional labour in the same amount, or community service for up to 800 hours, or restriction of liberty for up to 3 years, or imprisonment for the same term.<\/p>\n
He reminded everyone that he is ready to provide advice, if necessary, on all issues related to the proper fulfilment of tax and anti-corruption legislation.<\/p>\n","protected":false},"excerpt":{"rendered":"
Sh.B. Mukayeva, head of the partnership’s HR service, reported that the second stage of universal declaration began in 2023, under which, from 2023, employees of quasi-public sector entities and their spouses are required to submit a declaration of assets and liabilities. Property subject to declaration: 1. outside the Republic of Kazakhstan – vehicles; – shares […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/posts\/193"}],"collection":[{"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/comments?post=193"}],"version-history":[{"count":2,"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/posts\/193\/revisions"}],"predecessor-version":[{"id":195,"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/posts\/193\/revisions\/195"}],"wp:attachment":[{"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/media?parent=193"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/categories?post=193"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/a-vm.kz\/en\/wp-json\/wp\/v2\/tags?post=193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}