Who will be submitting the 270 form declaration in 2025? This was discussed today during a press conference at the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan by Dina Kussainova, head of the personal income tax administration department of the KGD MF RK, as reported by the correspondent from the Kapital.kz business information center.
"According to current legislation, those who submitted form 270 are required to file an annual declaration as long as everyone is obligated. However, we are making amendments. This year, a new rule comes into effect stating that individuals without income that requires self-assessment, without foreign assets, and who have not had any transactions involving assets, sales, or purchases, will be exempt from submitting an annual declaration, with the exception of government officials and those equated to them, along with their spouses," she clarified.
It is important to note that form 250 is submitted once when an individual enters the universal declaration system. In subsequent years, entrepreneurs, government officials, and all those required to submit this report will provide the 270 form declaration to reflect what has been earned and received over the year.
Dina Kussainova reminded that the requirement for mandatory declaration for those earning income outside Kazakhstan has always existed and remains in place.
"Citizens of Kazakhstan who receive income outside the Republic of Kazakhstan are obligated to submit a declaration. Previously, they submitted form 240 for individual income tax; this year they will present the annual declaration of income and property. This requirement has been in place for a long time, and they must reflect it. The only issue regarding tax payment is to check their residency in accordance with international agreements," the head of the department emphasized.