ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 24, 2025 No. 624

About introduction of amendments to 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:

in Rules of creation of the declaration on the income and property of physical person (form 270.00), approved by the specified order:

state Items 2 and 3 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 is represented by citizens of the Republic of Kazakhstan, physical persons - residents in case of compliance to one of the following conditions during accounting tax period:

1) persons to whom according to the Law of the Republic of Kazakhstan "About anti-corruption" the obligation on submission of the declaration on the income and property is assigned;

2) large members of bank, insurance (reinsurance) organization, managing directors of investment portfolio according to the laws of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan", "About insurance activity", "About the security market", and also their resident spouses;

3) heads, founders (participants) of legal entities owning more than 10 percent of share in the authorized capital (shares of joint-stock companies) and also their resident spouses, except for founders (participants) of non-profit organizations;

4) persons who are engaged in private practice;

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