of June 20, 2016 No. 322
About approval of form of the declaration on assets and liabilities of physical person and rules of its creation
According to the Law of the Republic of Kazakhstan of November 18, 2015 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning declaring of the income and property of physical persons", I ORDER:
1. Approve:
1) form of the declaration on assets and liabilities of physical person (form 250.00) according to appendix 1 to this order;
2) Rules of creation of the declaration on assets and liabilities of physical person (further - Rules) (form 250.00) according to appendix 2 to this order.
2. To committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan (Ergozhin of E.) in the established legislation procedure to provide:
1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days after state registration of this order its direction on official publication in periodic printing editions and information system of law of Ad_let;
3) within five working days from the date of receipt of this order from the Ministry of Justice of the Republic of Kazakhstan its direction in the Republican state company on the right of economic maintaining "The republican center of legal information" of the Ministry of Justice of the Republic of Kazakhstan for placement in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
4) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan.
3. This order becomes effective since January 1, 2020 and is subject to official publication.
Minister of Finance of the Republic of Kazakhstan
B. Sultanov
Appendix 1
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 20, 2016 No. 322
See the Declaration on assets and liabilities of physical person (form 250.00) (3.50Mb In original language)
Appendix 2
to the Order of the Minister of Finance of the Republic of Kazakhstan of June 20, 2016 No. 322
1. These rules of creation of the declaration on assets and liabilities of physical person (form 250.00) (further - Rules) are developed according to the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (further - the Tax code) and determine procedure for creation of the tax declaration about assets and liabilities of physical person.
2. The declaration on assets and liabilities of physical person is constituted by the physical persons determined by Item 2 of article 187-1 of the Tax Code which are as of December 31 of the year preceding year of submission of the declaration on assets and liabilities:
1) resident of the Republic of Kazakhstan according to the Tax code which is one their following persons:
full age citizen of the Republic of Kazakhstan;
oralman;
person having the residence permit;
2) the physical person which is not specified in subitems 1) and 3) of this Item in case:
availability on the property right as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, the property which is subject to state or other registration and also property on which the rights and (or) transactions are subject to state or other registration in the territory of the Republic of Kazakhstan;
availability as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, shares in housing construction in the territory of the Republic of Kazakhstan;
emergence of obligation on submission of the declaration on assets and liabilities, declarations on the income and property according to the legislation of the Republic of Kazakhstan;
3) legal representative of one of the following persons:
person which did not reach eighteen-year age (age of majority) in case:
availability on the property right as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, the property which is subject to state or other registration and also property on which the rights and (or) transactions are subject to state or other registration (except for the property which is on the right of common joint property to the privatized housing), including outside the Republic of Kazakhstan;
availability as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, shares in housing construction including outside the Republic of Kazakhstan;
availability as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, amounts of money on bank accounts including outside the Republic of Kazakhstan which is in total exceeding on all bank deposits the 40-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities of physical person;
availability as of December 31 of the year preceding year of submission of the declaration on assets and liabilities, outstanding amounts of other persons before this person (receivables) and (or) debt of this person to other persons (accounts payable) exceeding the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities;
full age person who acknowledged incapacitated, is limited by capable and belongs to the category of persons specified in subitems 1) and 2) of this Item;
4) persons holding responsible state position, persons authorized on accomplishment of the state functions or persons equated to them according to the Law of the Republic of Kazakhstan "About anti-corruption" and also their spouses;
5) employees of national managing holding, national holding and national company, determined by the legislation of the Republic of Kazakhstan, not specified in the subitem 4) of this Item, in case of compliance to the following conditions:
the worker's position according to legal acts of the Republic of Kazakhstan concerns to administrative personnel;
work is not carried out by shift method or has no traveling nature;
the location according to the tax legislation of the Republic of Kazakhstan of national managing holding, national holding and national company is the city of republican, regional, district value;
6) the employees of public institution, state company who are not specified in subitems 4) and 5) of this Item.
3. The declaration on assets and liabilities of physical person consists of the declaration (form 250.00) and appendices to it (forms with 250.01 on 250.12), intended for detailed reflection of information on assets and liabilities.
4. When filling the declaration corrections, erasures and blots are not allowed.
5. In the absence of indicators the corresponding cells of the declaration are not filled.
6. Appendices to the declaration are constituted without fail when filling the lines in the declaration requiring disclosure of the corresponding indicators.
7. Appendices to the declaration are not constituted in the absence of the data which are subject to reflection in them.
8. In these rules the following arithmetic signs are applied: "+" - plus; "-" - minus; "x" - multiplication; "/" - division; "=" - it is equal.
9. Negative values of the amounts are designated by sign "-" in the first left cell of the corresponding line (column) of the declaration.
10. In case of creation of the declaration on assets and liabilities of physical person:
1) on paper - it is filled with ball or fountain pen, black or blue ink, header printing symbols or with use of the printer;
2) on the electronic medium - it is filled according to article 68 of the Tax Code.
11. The declaration on assets and liabilities of physical person is signed by the taxpayer according to Item 3 of article 61 of the Tax Code.
12. In case of submission of the declaration on assets and liabilities of physical person:
1) by mail the registered mail with the notification on paper - the taxpayer receives the notification of post or other organization of communication;
2) in electronic form - the taxpayer receives the notification on acceptance or rejection of tax statements system of acceptance of tax statements of bodies of state revenues;
3) in attendance procedure on paper - it is constituted in duplicate, one copy returns to the taxpayer with mark of body of state revenues.
13. In Sections "And. General information about the taxpayer" appendices the relevant data reflected in the Section "are specified And. General information about the taxpayer" declarations.
14. In the Section "And. General information about the taxpayer" the taxpayer specifies the following data:
1) IIN - individual identification taxpayer number;
2) date which data on assets and liabilities in the declaration are specified (it is specified in the Arab figures).
It is specified on December 31 the year preceding year of submission of the declaration on assets and liabilities if other is not established by the legislation of the Republic of Kazakhstan for the following persons:
the first of the beginning of term of promotion - for persons (candidates for president of the Republic of Kazakhstan, in deputies of Parliament of the Republic of Kazakhstan and maslikhats, and also in members of elected bodies of local self-government) to which according to the Constitutional Law of the Republic of Kazakhstan of September 28, 1995 "About elections in the Republic of Kazakhstan" the obligation on submission of declarations on assets and liabilities of physical person, and his spouse is assigned (-and);
within thirty calendar days preceding date of giving in authorized body of the statement for acquisition of the status of the large member of bank - for persons to whom according to the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan" the obligation on submission of declarations is assigned;
within thirty calendar days preceding date of giving in authorized body of the statement for acquisition of the status of the large member of the insurance (reinsurance) organization - for persons to whom according to the Law of the Republic of Kazakhstan of December 18, 2000 "About insurance activity" the obligation on submission of declarations is assigned;
within thirty calendar days preceding date of giving in authorized body of the statement for acquisition of the status of the large member of the managing director of investment portfolio - for persons to whom according to the Law of the Republic of Kazakhstan of July 2, 2003 "About the security market" the obligation on submission of declarations is assigned;
3) First name, middle initial, last name taxpayer.
Surname, the name, middle name (if it is specified in the identity document) the taxpayer are entered;
4) declaration type. The corresponding cells are noted taking into account reference of the declaration to the types of tax statements specified in Item 5 of article 187-1 of the Tax Code;
5) number and date of the notification.
Cells are filled if in cell 4 it is noted "additional according to the notification":
"number" - is specified number of the notification received according to subitem 2-1) or 7) of Item 2 of article 607 of the Tax Code and for which execution this declaration is submitted;
"date" - is specified date of the notification received according to subitem 2-1) or 7) of Item 2 of article 607 of the Tax Code and for which execution this declaration is submitted;
6) category of the taxpayer.
The cell corresponding to category of the person which represents the declaration is noted:
And - person to who according to the Law of the Republic of Kazakhstan of November 18, 2015 "About anti-corruption" the obligation on submission of the declaration on assets and liabilities is assigned declarations on the income and property, and his spouse (-and) whom treat:
person holding responsible state position (including the deputy of Parliament of the Republic of Kazakhstan, the judge, and person occupying political state position or managerial state position of the case "A" according to the legislation of the Republic of Kazakhstan on public service is equal);
the official (person, is permanent, temporary or on special power performing functions of the public agent or performing organizational and administrative or administrative economic functions in state bodies, subjects of the quasi-public sector, local government bodies, and also in Armed Forces, other troops and military forming of the Republic of Kazakhstan);
person authorized on accomplishment of the state functions (the government employee according to the legislation of the Republic of Kazakhstan on public service, the deputy of maslikhat, and also person, the acting as provided by the state position before appointment it on public service);
person equated to persons authorized on accomplishment of the state functions (person elected in local government bodies; the citizen registered in the procedure established by the legislation of the Republic of Kazakhstan as the candidate for president of the Republic of Kazakhstan, deputies of Parliament of the Republic of Kazakhstan or maslikhats, akims of the cities of district value, settlements, villages, rural districts and also in members of elected body of local self-government; serving, constantly or temporarily working in local government body which compensation is made from means of the government budget of the Republic of Kazakhstan;
person performing managerial functions in the state organization or the subject of the quasi-public sector, employees of National Bank of the Republic of Kazakhstan and its departments);
In - person to who according to the Constitutional Law of the Republic of Kazakhstan of September 28, 1995 "About elections in the Republic of Kazakhstan" the obligation on submission of the declaration on assets and liabilities, and his spouse is assigned (-and);
With - person to who according to the Laws of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan", of December 18, 2000 "About insurance activity", of July 2, 2003 "About the security market" the obligation on submission of the declaration on assets and liabilities is assigned;
D - foreign person or stateless person;
Е - individual entrepreneur;
F - private notary, private legal executive, lawyer, professional mediator.
If person representing the declaration on assets and liabilities does not correspond to any of the above-stated categories, any of the specified cells is not noted;
7) IIN of the legal representative of minor and/or incapacitated person.
The specified line is not subject to filling till January 1, 2020.
In cell individual identification number of the legal representative (parents, adoptive parents, guardians, custodians) of minor and/or incapacitated person is specified if the declaration on assets and liabilities is submitted for such person;
8) IIN of the spouse (-and).
In cell individual identification number of the spouse (-and) is specified if the physical person is married (matrimony);
9) sign of the residence.
The cell corresponding to category of the person which represents the declaration on assets and liabilities is noted:
And - resident of the Republic of Kazakhstan, in case of submission of the declaration on assets and liabilities by the resident of the Republic of Kazakhstan who is that for the purposes of the taxation according to the tax legislation of the Republic of Kazakhstan and (or) the international treaty;
In - the nonresident of the Republic of Kazakhstan, in case of submission of the declaration on assets and liabilities by the nonresident of the Republic of Kazakhstan who is that for the purposes of the taxation according to the tax legislation of the Republic of Kazakhstan and (or) the international treaty;
10) registration data of the nonresident.
The cell is filled if in cell 9 it is noted "the nonresident of the Republic of Kazakhstan":
"the residence country code" - is noted country code in which person representing the declaration is registered for the purposes of the taxation. The country code is specified according to the two-digit alphabetic coding established in the appendix 22 "The qualifier of the countries of the world" approved by the decision of the Commission of the Customs union of September 20, 2010 No. 378 (dalee-Klassifikator the countries of the world) (for example, KZ - the Republic of Kazakhstan, the DE Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
"number of tax registration in the country of residence" - is specified number which is the identifier of the taxpayer for the purposes of the taxation in the country of residence;
11) contact phone number.
Contact phone number, including country code and the region (the mobile operator) is specified.
15. In the Section "Century. Data on availability of assets and liabilities" (all indicators are noted in case of their availability for the date specified in cell 2):
1) the line 250.00.001A is intended for reflection of the fact of availability of money on the bank accounts (current, including card and savings) which are outside the Republic of Kazakhstan. In the presence of such fact Appendix 1 is filled (form 250.01);
2) the line 250.00.001B is intended for reflection of the fact of availability of money on the bank accounts (current, including card and savings) which are in the Republic of Kazakhstan;
3) the line 250.00.002 is intended for reflection of the fact of availability of cash in the amount which is not exceeding the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration, except for legalized money. In the presence of such fact Appendix 2 is filled (form 250.02);
4) the line 250.00.003 is intended for reflection of the fact of availability on the property right of real estate, including outside the Republic of Kazakhstan which or the rights and (or) transactions according to which are subject to state or other registration (for example, the parcel of land, the building (the house, garage, the dacha, the commercial building and others), part of the building (the apartment, office, the parking space in the covered parking and others), construction, the aircraft (the airplane, the helicopter and others), the ocean ship, the vessel of internal water swimming, the swimming vessel "river sea"). In the presence of such fact Appendix 3 is filled (form 250.03);
5) the line 250.00.004 is intended for reflection of the fact of availability on the property right, including outside the Republic of Kazakhstan, the motorized vehicles and/or trail cars which are subject to state registration. In the presence of such fact Appendix 4 is filled (form 250.04);
6) the line 250.00.005 is intended for reflection of the fact of availability, including outside the Republic of Kazakhstan, the current agreement, including the agreement of equity in housing construction, with the party obliged to provide the residential building or part of such building to property (for example, the apartment). In the presence of such fact Appendix 5 is filled (form 250.05);
7) the line 250.00.006 is intended for reflection of the fact of availability on the property right, including outside the Republic of Kazakhstan, share in the legal entity (except for joint-stock company). In the presence of such fact Appendix 6 is filled (form 250.06);
8) the line 250.00.007 is intended for reflection of the fact of availability on the property right, including outside the Republic of Kazakhstan, securities (except for shares of mutual investment funds). In the presence of such fact Appendix 7 is filled (form 250.07);
9) the line 250.00.008 is intended for reflection of the fact of availability on the property right, including outside the Republic of Kazakhstan, shares in mutual investment funds. In the presence of such fact Appendix 8 is filled (form 250.08);
10) the line 250.00.009 is intended for reflection of the fact of availability, including outside the Republic of Kazakhstan, debt of other persons to physical person (receivables) in the amount of more 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities in the presence of the agreement or other document which is the basis of emergence of the requirement. In the presence of such fact Appendix 9 is filled (form 250.09);
11) the line 250.00.010 is noted if debt of physical person to other persons (accounts payable), 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 amount of more 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities was had, confirmed with the agreement or other document which is the basis of emergence of the obligation. In the presence of such fact Appendix 10 is filled (form 250.10);
12) the line 250.00.011 is intended for reflection of the fact of availability on the property right, including outside the Republic of Kazakhstan, the property which is subject to registration in state bodies of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan or state bodies of foreign state according to the legislation of this state which is not specified in lines with 250.00.001 on 250.00.010, (for example, in the field of intellectual property (copyright, the related rights and others). In the presence of such fact Appendix 11 is filled (form 250.11);
13) the line 250.00.012 is intended for reflection of the fact of availability on the property right, including outside the Republic of Kazakhstan, the following property (it is specified in the presence):
cultural values - in the presence of the conclusion of authorized body in the field of culture about reference of such property to cultural values according to the legislation of the Republic of Kazakhstan;
biological assets - in the presence of the veterinary passport or other document confirming the property right to such assets;
the gemstones and precious metals, jewelry made of them and other objects containing gemstones and precious metals, and also works of art and antiques in case of exceeding of the price (cost) for unit of this property of the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities - in the presence of the documents confirming the cost of such property;
the other property which is not stated above in case of exceeding of the price (cost) for unit of this property of the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities - in the presence of the documents confirming the cost of such property.
In the presence of the above-stated property Appendix 12 is filled (form 250.12);
14) in line 250.00.013 the asset cost of the individual entrepreneur, private notary, private legal executive, lawyer, the professional mediator used in their activities, and which is not specified in lines with 250.00.001 on 250.00.012 is specified.
16. In the Section "Page. Terms and methods of submission of the declaration":
1) the term and method of submission of the declaration on assets and liabilities on paper - no later than July 15 of year in which there was obligation on submission of such declaration are specified;
2) the term and method of submission of the declaration on assets and liabilities in electronic form - no later than September 15 of year in which there was obligation on submission of such declaration are specified.
17. In the Section "D. Responsibility of the taxpayer":
1) in the field of "First Name, Middle Initial, Last Name Taxpayer" surname, the name, middle name (if it is specified in the document, proving the identity) the taxpayer are entered;
2) date of submission of the declaration.
Date of submission of the declaration on assets and liabilities to body of state revenues of the Republic of Kazakhstan is specified;
3) in the field of "First Name, Middle Initial, Last Name the Legal Representative Who Provided the Declaration" surname, the name, middle name (if it is specified in the document, proving the identity) the legal representative of the minor and/or incapacitated person which provided the declaration on assets and liabilities are entered.
The specified field is not subject to filling till January 1, 2020.
18. This appendix is constituted, and it is represented if the line 250.00.001 A is noted, and is intended for declaring of amounts of money on the bank accounts (current, including card and savings) which are outside the Republic of Kazakhstan.
19. In the Section "Century. Data on availability of money on bank accounts":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of the bank identification code (BIC) of bank in which the account is open (-and) which is SWIFT BIC (eight - or eleven-place alphanumeric code), in case of its absence is specified other identifier which is available intra country (for example: ABA, BLZ systems and others). The bank identification code is specified in bank account agreement and on the website of bank in the Section "Bank details";
3) the column C is intended for reflection of currency code in which the account is open (-and). The currency code is specified according to the three-digit alphabetic coding established in the appendix 23 "Classification of currencies" approved by the decision of the Commission of the Customs union of September 20, 2010 No. 378 (further - the Classification of currencies) (for example, KZT - the Kazakhstani tenge, EUR - euro, USD - US dollar, RUB - Russian ruble);
4) the column D is intended for reflection of total amount of remaining balance of money according to all bank accounts opened in the foreign currency specified in the column C in bank (bank branch) which bank identification code is specified in the column B. The remaining balance amount as of 24:00 hours of the local time of reporting date passing to the next working day is specified.
20. This appendix is constituted, and it is represented if the line 250.00.002, is noted and is intended for declaring of cash amounts of money.
21. In the Section "Century. Data on availability of cash":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of currency code in which there is cash. The currency code is specified according to the three-digit alphabetic coding established in appendix 23 Classifications of currencies (for example, KZT - the Kazakhstani tenge, EUR - euro, USD - US dollar, RUB - Russian ruble);
3) the column C is intended for reflection of total amount of cash in the currency specified in the column B. Total amount of the declared cash cannot exceed limit of the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities, except for money which is legalized according to the Law of the Republic of Kazakhstan of June 30, 2014 "About amnesty of citizens of the Republic of Kazakhstan, the oralmans and persons having the residence permit in the Republic of Kazakhstan in connection with legalization of property by them".
In case of exceeding of the specified limit the amount of the declared cash for the purposes of tax control is accepted in the amount of the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities.
For the purposes of determination of this limit cash in foreign currency is transferred to tenge on the official rate of National Bank of the Republic of Kazakhstan operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities.
22. This appendix is constituted, and it is represented if the line 250.00.003 of form 250.00, is noted and the ocean ship, the vessel of internal water swimming, the swimming vessel is intended for declaring of the real estate which is on the property right including outside the Republic of Kazakhstan which or the rights and (or) transactions according to which are subject to state or other registration, (for example, the parcel of land, the building (the house, garage, the dacha, the commercial building and others), part of the building (the apartment, office, the parking space in the covered parking and others), construction, the aircraft (the airplane, the helicopter and others), "river sea").
23. In the Section "Century. Data on real estate availability":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of type of the real estate which is subject to state registration. The type is specified according to the following coding:
"1" - the parcel of land;
"2" - the building (the house, garage, the dacha, the commercial building and others), part of the building (the apartment, office, the parking space in the covered parking and others);
"3" - construction;
"4" - the aircraft (the airplane, the helicopter and others);
"5" - the ocean ship;
"6" - the vessel of internal water swimming, the swimming vessel "river sea";
"7" - the other real estate which is subject to state registration;
3) the column C is intended for reflection of cadastral or other identification number of the real estate specified in right certifying documents (registration application). It is filled only on the real estate registered in the Republic of Kazakhstan and having cadastral or another identification number;
4) the column D is intended for reflection of country code in which real estate is registered. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
5) column E is intended for reflection of the address of real estate regarding the name of the settlement and the street (the avenue, the lane and others). It is filled only on the real estate registered outside the Republic of Kazakhstan or the real estate registered in the Republic of Kazakhstan and which does not have cadastral or another identification number. Concerning the parcel of land, the building (the house, garage, the dacha, the commercial building and others), constructions the location address, concerning the aircraft is specified to part of the building (the apartment, office, the parking space in the covered parking and others) (the airplane, the helicopter and others), the ocean ship, the vessel of internal water swimming, the swimming vessel "river sea" is specified the address of the place of basing or port of registration, concerning other real estate the address of place of registration is specified;
6) column F is intended for reflection of the address of real estate regarding house number (the case, structure and others). It is filled only on the real estate registered outside the Republic of Kazakhstan or the real estate registered in the Republic of Kazakhstan and which does not have cadastral or another identification number. Concerning the parcel of land, the building (the house, garage, the dacha, the commercial building and others), constructions the location address, concerning the aircraft is specified to part of the building (the apartment, office, the parking space in the covered parking and others) (the airplane, the helicopter and others), the ocean ship, the vessel of internal water swimming, the swimming vessel "river sea" is specified the address of the place of basing or port of registration, concerning other real estate the address of place of registration is specified;
7) column G is intended for reflection of the address of real estate regarding number of the apartment (office, the room and others). It is filled only on the real estate registered outside the Republic of Kazakhstan or the real estate registered in the Republic of Kazakhstan and which does not have cadastral or another identification number. Concerning the parcel of land, the building (the house, garage, the dacha, the commercial building and others), constructions the location address, concerning the aircraft is specified to part of the building (the apartment, office, the parking space in the covered parking and others) (the airplane, the helicopter and others), the ocean ship, the vessel of internal water swimming, the swimming vessel "river sea" is specified the address of the place of basing or port of registration, concerning other real estate the address of place of registration is specified;
8) in the column N it is noted "X" if the real estate specified in this line is in common ownership;
9) in the column I it is noted "X" if the real estate specified in this line is in common joint property.
10) in column J it is noted "X" if the real estate specified in this line is delivered in trust management.
24. This appendix is constituted, and it is represented if the line 250.00.004 of form 250.00, is noted and is intended for declaring of motorized vehicles and trail cars, including outside the Republic of Kazakhstan, being subject to state registration.
25. In the Section "Century. Data on availability of vehicles":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of the VIN code specified in the registration certificate of the vehicle for vehicles, serial number of railway vehicles for rail transport, number of the engine for motorized vehicles;
3) the column C is intended for reflection of country code in which the vehicle or trail car is registered. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland).
26. This appendix is constituted, and it is represented if the line 250.00.005 of form 250.00, is noted and is intended for declaring acting, including outside the Republic of Kazakhstan, agreements, including agreements of equity in housing construction, with the party obliged to provide the residential building or part of such building to property (for example, the apartment).
27. In the Section "Century. Data on participation in housing construction":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of business and identification number of person (builder) registered in the Republic of Kazakhstan or other identification number of the person registered outside the Republic of Kazakhstan, which is the agreement party obliged to provide the residential building or part of such building to property (for example, the apartment);
3) the column C is intended for reflection of country code in which person (builder) specified in the previous column is registered. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
4) the column D is intended for reflection of currency code in which money in payment for agreement obligations is placed. The currency code is specified according to the three-digit alphabetic coding established in appendix 23 Classifications of currencies (for example, KZT - the Kazakhstani tenge, EUR - euro, USD - US dollar, RUB - Russian ruble);
5) column E is intended for reflection of the total amount of money granted in payment for agreement obligations.
28. This appendix is constituted, and it is represented if the line 250.00.006 of form 250.00, is noted and is intended for declaring of shares in the legal entity (except for joint-stock companies), including outside the Republic of Kazakhstan.
29. In the Section "Century. Data on availability of shares in legal entities, except for joint-stock companies":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of business and identification number of person registered in the Republic of Kazakhstan or other identification number of person registered outside the Republic of Kazakhstan in which there is share;
3) the column C is intended for reflection of country code in which person specified in the previous column is registered. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
4) the column D is intended for reflection of the size of share as a percentage with rounding to hundredth parts;
5) in column E it is noted "X" if the share specified in this line is delivered in trust management.
30. This appendix is constituted, and it is represented if the line 250.00.007 of form 250.00, is noted and is intended for declaring of securities (except for shares of mutual investment funds), including outside the Republic of Kazakhstan.
31. In the Section "Century. Data on availability of securities":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of identification number of issue of securities;
3) the column C is intended for reflection of country code in which the securities specified in the column B are issued. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
4) the column D is intended for reflection of quantity of securities;
5) column E is intended for reflection of quantity of the securities specified in this line which are delivered in trust management.
32. This appendix is constituted, and it is represented if the line 250.00.008 of form 250.00, is noted and is intended for declaring of shares in mutual investment funds, including outside the Republic of Kazakhstan.
33. In the Section "Century. Data on availability of shares in investment funds":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of identification number of issue of shares of the mutual investment fund registered outside the Republic of Kazakhstan;
3) the column C is intended for reflection of country code in which the payevy investment fund specified in the column B is registered. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
4) the column D is intended for reflection of currency code in which shares are issued. The currency code is specified according to the three-digit alphabetic coding established in appendix 23 Classifications of currencies (for example, KZT - the Kazakhstani tenge, EUR - euro, USD - US dollar, RUB - Russian ruble);
5) column E is intended for reflection of nominal value of shares;
6) in column F it is noted "X" if the shares specified in this line are delivered in trust management.
34. This appendix is constituted, and it is represented if the line 250.00.009 of form 250.00, is noted and is intended for declaring of debt of other persons (receivables) before you in the amount of more 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities in the presence of the agreement or other document which is the basis of emergence of the requirement.
35. In the Section "Century. Data on receivables availability":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of individual identification number of physical person citizen of the Republic of Kazakhstan or business and identification number of the legal entity of the Republic of Kazakhstan, or other identification number of the person registered outside the Republic of Kazakhstan, who is the debtor (debtor) whose debt is documentary confirmed;
3) the column C is intended for reflection of country code in which the debtor (debtor) specified in the column B is registered. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
4) the column D is intended for reflection of currency code in which the debt is nominated. The currency code is specified according to the three-digit alphabetic coding established in appendix 23 Classifications of currencies (for example, KZT - the Kazakhstani tenge, EUR - euro, USD - US dollar, RUB - Russian ruble);
5) column E is intended for reflection of outstanding amount of other persons before physical person (receivables), including the amount of the added remuneration (percent);
6) column F is intended for reflection of date of emergence of receivables according to supporting documents.
36. This appendix is constituted, and it is represented if the line 250.00.010 of form 250.00, is noted and is intended for declaring of your debt to other persons (accounts payable), except for to debt 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 amount of more 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities in the presence of the agreement or other document which is the basis of emergence of the obligation.
37. In the Section "Century. Data on accounts payable availability":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of individual identification number of physical person citizen of the Republic of Kazakhstan or business and identification number of the legal entity of the Republic of Kazakhstan, or other identification number of the person registered outside the Republic of Kazakhstan, which is the creditor (person to whom the physical person shall), the debt to which is documentary confirmed;
3) the column C is intended for reflection of country code in which the creditor is registered (person, to which physical person shall) specified in the column B. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
4) the column D is intended for reflection of currency code in which the debt is nominated. The currency code is specified according to the three-digit alphabetic coding established in appendix 23 Classifications of currencies (for example, KZT - the Kazakhstani tenge, EUR - euro, USD - US dollar, RUB - Russian ruble);
5) column E is intended for reflection of outstanding amount of physical person before other persons (accounts payable), including the amount of the added remuneration (percent);
6) column F is intended for reflection of date of emergence of accounts payable according to supporting documents.
38. This appendix is constituted, and it is represented if the line 250.00.011 of form 250.00, is noted and is intended for declaring of property, including outside the Republic of Kazakhstan, being subject to registration in state bodies of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan or state bodies of foreign state according to the legislation of this state which is not specified in lines with 250.00.001 on 250.00.010 (for example, in the field of intellectual property: copyright, related rights and others).
39. In the Section "Century. Data on availability of other property which is subject to state registration":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of the name of the property registered in state bodies of the Republic of Kazakhstan according to the legislation of the Republic of Kazakhstan or state bodies of foreign state according to the legislation of this state;
3) the column C is intended for the reflection of registration or other identification number of the property specified in the previous column, determined in the registration document;
4) the column D is intended for reflection of country code in which the property specified in the column B is registered. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
5) in column E it is noted "X" if the property specified in this line is delivered in trust management.
39. This appendix is constituted, and it is represented if the line 250.00.012 of form 250.00, is noted and is intended for declaring of the property which is not specified in the previous appendices, such as, for example:
cultural values - in the presence of the conclusion of authorized body in the field of culture about reference of such property to cultural values according to the legislation of the Republic of Kazakhstan on culture;
biological assets (the cattle and others) - in the presence of the veterinary passport or other document confirming the property right to such assets;
the gemstones and precious metals, jewelry made of them and other objects containing gemstones and precious metals, and also works of art and antiques in case of exceeding of the price (cost) for unit of this property of the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities - in the presence of the documents confirming the cost of such property;
the other property which is not stated above in case of exceeding of the price (cost) for unit of this property of the 160-fold minimum size of the salary established by the law on the republican budget and operating for December 31 of the year preceding year of submission of the declaration on assets and liabilities - in the presence of the documents confirming the cost of such property.
40. In the Section "Century. Data on availability of other property":
1) the column A is intended for reflection of sequence number of the filled line;
2) the column B is intended for reflection of the name of the property which is not specified in the previous appendices;
3) the column C is intended for reflection quantity of the property specified in the previous column;
4) the column D is intended for reflection of country code in which there is property specified in the column B. The country code is specified according to the two-digit alphabetic coding established in appendix 22 Qualifiers of the countries of the world (for example, KZ - the Republic of Kazakhstan, DE - the Federal Republic of Germany, GB - the United Kingdom of Great Britain and Northern Ireland);
5) in column E it is noted "X" if the property specified in this line is delivered in trust management.
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The document ceased to be valid since January 1, 2020 according to Item 2 of the Order of the Minister of Finance of the Republic of Kazakhstan of June 21, 2018 No. 617