Fourth stage of universal declaration: who will submit their declaration in 2025?

Since 2021, Kazakhstanis have been gradually transitioning to a system of universal declaration. Starting from January 2025, approximately 8 million individuals who previously did not participate in this system were expected to join the fourth phase. However, changes initiated by the president in November 2024 have adjusted these plans, as reported by inbusiness.kz.

Who is required to submit a declaration?

According to the proposal from the Ministry of Finance, during the fourth phase, the declaration of assets and liabilities (the initial declaration) will be submitted by:

• Individuals with property abroad: real estate, vehicles, bank deposits (over 3.9 million tenge), shares in foreign companies, investment assets, and more.
• Individuals engaged in private practice: notaries, lawyers, private bailiffs, and other professionals not included in previous phases.
• Candidates for elected and state positions — in accordance with anti-corruption legislation.
• Major participants in banks, insurance companies, and securities markets.
• Individuals making large purchases: for instance, if a citizen acquires property worth over 74 million tenge within a year, they will be required to submit a declaration indicating the sources of their income.

These individuals, as well as civil servants, persons equated to them, and their spouses, are obligated to submit an annual declaration of income and property.

"This year, a provision comes into effect stating that individuals without income subject to independent taxation, without assets and income abroad, and who have not engaged in transactions for the purchase or sale of property, are exempt from submitting an annual declaration. The only exceptions are civil servants, individuals equated to them, and their spouses," said Dina Kussainova, head of the personal income administration department of the State Revenue Committee.

Regarding the cancellation of the fourth phase, Kazakhstanis without assets abroad and property will be exempt from submitting the initial declaration. However, this does not mean that these individuals will not be subject to monitoring. Desk audits aimed at identifying concealed income will continue to be enforced. This is facilitated by the development of digitalization, the increase in cashless transactions, and international agreements on the provision of information about foreigners' accounts in Kazakhstan.

At the same time, Kazakhstanis not yet included in the universal declaration system are given the opportunity to voluntarily submit an initial declaration.

How to submit a declaration?

For the convenience of citizens, various methods for submitting declarations have been provided: through the "Taxpayer's Office" portals, mobile applications e-Salyq, eGov, second-level bank applications, as well as in paper form through the state revenue authorities or public service centers.

Before submitting a declaration, the State Revenue Committee recommends checking data about one's assets in available information systems.

At the end of December, a draft order from the Agency for Combating Corruption of Kazakhstan was published on the NPA website. According to the document, starting in 2025, deputies, civil servants, and judges will be required to disclose information about their income and property in an open manner. The list of information subject to publication will include the total amount of income, details about acquired or gratuitously received property, funds in foreign banks, and so on.