of March 29, 2024 No. 169
About modification and amendments in the order of the Minister of Finance of the Republic of Kazakhstan of September 13, 2021 No. 927 "About approval of form of the declaration on the income and property of physical person and rules of its creation"
I ORDER:
1. Bring in the order of the Minister of Finance of the Republic of Kazakhstan of September 13, 2021 No. 927 "About approval of form of the declaration on the income and property of physical person and rules of its creation" (it is registered in the Register of state registration of regulatory legal acts at No. 24367) the following changes and amendments:
be reworded as follows Item 1:
"1. Approve enclosed:
1) form of the declaration on the income and property of physical person (form 270.00) according to appendix 1 to this order;
2) rules of creation of the declaration on the income and property of physical person (form 270.00) according to appendix 2 to this order.
3) form of the declaration on the income and property of physical person (form 270.00) according to appendix 3 to this order;
4) rules of creation of the declaration on the income and property of physical person (form 270.00) according to appendix 4 to this order.";
add with appendices 3 and 4 according to appendices 1 and 2 to this order;
in Rules of creation of the declaration on the income and property of physical person (form 270.00), approved by the specified order:
state Item 2 in the following edition:
"2. The declaration is submitted annually as of December 31 of accounting tax period, since the year following after year in which according to article 633 of the Tax Code there was obligation on submission of the declaration on assets and liabilities.
The declaration (appendix 1) is constituted according to these rules and it is represented from 2022 to 2023:
persons holding responsible state position and their spouses;
persons authorized on accomplishment of the state functions and their spouses;
persons equated to persons authorized on accomplishment of the state functions and their spouses;
persons to whom the obligation on submission of the Declaration according to the Constitutional law of the Republic of Kazakhstan "About elections in the Republic of Kazakhstan" and the laws of the Republic of Kazakhstan "About banks and banking activity", "About insurance activity", "About the security market", "About anti-corruption is assigned.".".
2. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;
3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.
3. This order becomes effective after ten calendar days after day of its first official publication and extends, to the declarations of physical person connected with the tax liabilities on representation for 2023, the legal relationship arising since January 1, 2024.
Minister of Finance of the Republic of Kazakhstan
M. Takiyev
to the Order of the Minister of Finance of the Republic of Kazakhstan of March 29, 2024 No. 169
Appendix 3
to the Order of the Minister of Finance of the Republic of Kazakhstan of September 13, 2021 No. 927
Form 270.00 p. 01
Declaration on the income and property of physical person
Section A. General information about the taxpayer
1. IIN (in case of its availability) ______________ 2. Tax period: _____________ year
3. F.I.O _____________________________
4. Phone number __________________________ E-mail address
5. Person who is the legal representative specify IIN of the represented person (minor and (or) incapacitated or restrictedly capable)
6. Spouse/spouse's IIN ________________________________
7. Declaration type (specify X in the corresponding cell)
initial next additional according to the notification
8. Availability of the income and property (specify X in the corresponding cell):
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A. Do you have income, taxable physical person independently (the property income, the income from sources outside the Republic of Kazakhstan, the income of the house worker, the income of mediator, the income from personal subsidiary farm): | ||
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If "Yes", please, note and fill Appendix No. 1 (f.270. 01) | ||
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B. Whether you wish to offset and return the exceeding amount on IPN*: | ||
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If "Yes", please, note and fill Appendix No. 2 (f.270. 02) | ||
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C. Do you have income of person who is engaged in private practice (the private notary, the legal executive, the lawyer, professional mediator): | ||
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If "Yes", please, note and fill Appendix No. 3 (f.270. 03) | ||
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D. Do you have property outside the Republic of Kazakhstan: | ||
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If "Yes", please, note and fill Appendix No. 4 (f.270. 04) | ||
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E. Acquired (received) and (or) whether you alienated property within accounting calendar year, including outside the Republic of Kazakhstan (it is filled only with persons to whom according to the Law of the Republic of Kazakhstan "About anti-corruption" the obligation on submission of this declaration is assigned): | ||
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If "Yes", please, note and fill Appendix No. 5 (f.270. 05) | ||
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F. Whether are available for you debit / accounts payable on December 31 of accounting tax period (except for debts to the banks and the organizations performing separate types of banking activities, created according to the legislation of the Republic of Kazakhstan on banks and banking activity in the Republic of Kazakhstan): | ||
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If "Yes", please, note and fill Appendix No. 6 (f.270. 06) | ||
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G. Do you have financial profit of the controlled foreign company (CFC): | ||
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If "Yes", please, note and fill Appendix No. 7 (f.270. 07) | ||
* It is filled since January 1, 2025
Section B. The consent of the taxpayer to disclosure of data (specify X in cell):
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Present I agree to submission by bank institutions of data on expenses of physical person on repayment of remuneration on the mortgage housing loans received on acquisition of housing in the Republic of Kazakhstan |
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