The goal of universal declaration is to create an effective system for controlling the income and property of individuals. This was announced by Minister of Finance Yerulan Zhamaubayev during a discussion of the implementation of universal declaration of individuals at the government session chaired by Prime Minister Askar Mamin.

“The Step 42 of the Plan of the Nation “100 Concrete Steps” provides for a general tax declaration of income and expenses. Such a control system is aimed at combating the shadow economy and corruption manifestations, and also contributes to the provision of additional revenues to the budget,” Zhamaubayev said.

At the same time, in order to reduce the taxable base, individuals will be able to apply social tax deductions. This will allow citizens to reduce the amount of their income tax, subject to the corresponding costs.

The declaration is carried out in stages for civil servants with a subsequent transition for all citizens.

From Jan. 1, 2021, the declaration began to be submitted by civil servants and persons equated to them, and their spouses.

From Jan. 1, 2023, employees of state institutions and the quasi-public sector and their spouses will be declared.

From Jan. 1, 2024, a declaration is introduced for the heads and founders (participants) of legal entities, as well as individual entrepreneurs and their spouses.

From Jan. 1, 2025, the remaining categories of citizens will have to be declared.

According to the minister of finance, timely measures were taken to expand the infrastructure of the state corporation Government for Citizens.

So, a tax return can be submitted on paper to public service centers, state revenue authorities, or through post offices.

The front offices of the state corporation are equipped with a self-service Connection Point.

For the convenience of the population, electronic services have been implemented for the submission of declarations through the Taxpayer's Office, the Electronic Government web portal and the E-Salyq Azamat mobile application.

The measures taken make it possible to timely organize the acceptance of tax returns from individuals during the general declaration period.

“Large-scale explanatory work is being carried out on an ongoing basis. Thus, on a weekly basis, online explanations are carried out on the issues of universal declaration for central and local executive bodies. Similar work is being carried out by territorial bodies of state revenue with the population and state bodies in all regions,” he said.

Through social networks Instagram, Facebook, Telegram and YouTube, live broadcasts are carried out, videos are posted with detailed explanations and instructions.

There is also a Contact Center to clarify the provisions of the universal declaration.

On the web portal of the CGD, a section General Declaration has been created, which contains the necessary information and a collection of answers to the most frequently asked questions.

In order to simplify the declaration, legislative measures have been taken to clarify the list of property subject to declaration and exclude the obligation to provide an annual summary declaration.

According to Zhamaubayev, from now on, citizens do not need to reflect in the declaration the property registered with government agencies and information about money in second-tier banks. These data are automatically fed into the integrated database of the ministry.

When entering the system of universal declaration, an input declaration of assets and liabilities is submitted.

Deadline for submitting the declaration:

- on paper — no later than July 15;

- in electronic form — no later than Sep. 15.

The declaration provides information on vehicles, shares in a legal entity, real estate registered in a foreign state and funds in foreign banks.

Also, the declaration contains data on property in the Republic of Kazakhstan and abroad, these are:

• securities;
• share in a residential building;
• investment gold;
• objects of intellectual property, copyright;
• cash, within 10,000 MCI;
• accounts receivable / payable;
• other property worth over 1,000 times the MCI.

Persons who have entered the system of universal declaration must subsequently submit a declaration of income and property.

At the same time, the declaration of income and property may not be provided if the individual did not have a movement in assets and income.

Based on the results of the submission of the entrance declaration, an in-house control of the submitted declarations will be carried out. Then, measures will be taken to improve legislation and finalize information systems.

To categorize individuals using the Risk Management System, the necessary changes were made to the regulations of the ministry.

RMS is based on the following criteria:

- the presence of foreign assets and accounts that are not reflected in the declaration of income and property of individuals;

- an increase in assets in an amount exceeding the total annual income of an individual by two or more times;

- multiple import into the Republic of Kazakhstan of goods for personal use purchased in foreign online stores;

- violations revealed by the results of in-house control, i.e. the presence of unfulfilled notifications.

At the same time, until 2025, individuals are not subject to verification on the legality of the acquisition of property located in the territory of the Republic of Kazakhstan, as well as other assets reflected in the declaration when they enter the system of universal declaration.

“To date, over 437 thousand people have submitted tax reports within the first stage of the declaration. This is 91% of the planned figure,” said the head of the Ministry of Finance.

The most popular ways of filing declarations among the population are the E-Salyq Azamat mobile application and the Taxpayer's Office. They account for about 95% of all adopted declarations.

As the minister of finance noted, this trend proves the effectiveness of the digitalization program.

Taking into account the long-term and scale of the universal declaration, the Action Plan for the transition to universal declaration for 2020-2021 was adopted in 2020.

This year, in order to fully analyze the income and expenses of civil servants and persons equated to them, as well as their spouses, the Plan provides for a number of integrations with authorized government agencies.

Integration with information systems of government agencies and organizations is planned to be completed in the third quarter of this year.

As First Deputy Prime Minister Alikhan Smailov noted, the declaration process is proceeding at a good pace.

An important role here was played by the large-scale explanatory work of the state revenue authorities and the participation of the most trained categories of citizens at the first stage.

He added that this is only the beginning of a lot of work. Last year, an action plan was approved for the transition to universal declaration.

“Government agencies need to activate coordinated work according to the plan, while avoiding the costs of the technical readiness of their information systems for integration. In this regard, work in this direction needs to be strengthened,” Smailov said.

In conclusion, the First Deputy Prime Minister added that the introduction of universal declaration will increase the revenue side of the budget and reduce the level of the shadow economy.