Article 417. Declaration of income and property of the Kazakhstan Republicsin Salyk codex

    1. Unless otherwise specified in part two of this paragraph, the income and property declaration shall be submitted by resident individuals if, during the reporting tax period, one of the following conditions is met::

    1) persons who, in accordance with the laws of the Republic of Kazakhstan "On Combating Corruption", "On Banks and banking activities in the Republic of Kazakhstan", "On Insurance activities", "On the Securities Market" are required to submit a declaration of income and property;

    2) heads, founders (participants) of quasi–public sector entities, legal entities owning more than 10 percent of the share in the authorized capital (shares of a joint-stock company), as well as their resident spouses, with the exception of founders (participants) of non-profit organizations;

    3) individuals who have received income that is subject to taxation by an individual independently, with the exception of income from entrepreneurial activity;

    4) individuals who, as of December 31 of the reporting tax period, have money in bank accounts with foreign banks located outside the Republic of Kazakhstan in an amount collectively exceeding 1,000 times the monthly calculation index;

    5) individuals who, as of December 31 of the reporting tax period, own the following property:

    property that is subject to state or other registration (accounting), or rights and (or) transactions for which are subject to state or other registration (accounting) with the competent authority of a foreign state in accordance with the legislation of a foreign state;

    securities whose issuers are registered outside the Republic of Kazakhstan;

    the share of participation in the authorized capital of a legal entity registered outside the Republic of Kazakhstan;

    intellectual property and copyright objects registered outside the Republic of Kazakhstan;

    investment gold;

    6) persons who, during the reporting tax period, acquired property, the total value of which exceeds 20,000 times the monthly calculation index effective on December 31 of the reporting tax period, in the Republic of Kazakhstan and (or) abroad:

    immovable property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration;

    mechanical vehicles and trailers subject to state registration;

    participation shares in the authorized capital of a legal entity;

    securities;

    derivative financial instruments (with the exception of derivative financial instruments that are executed through the acquisition or sale of an underlying asset);

    shares of participation in housing construction;

    investment gold.

    The total value of the property is determined by summing up the purchase prices during the reporting tax period;

    7) persons who own digital assets as of December 31 of the reporting tax period;

    8) individuals who have received the income specified in subparagraph 1) of Article 363 of this Code, including outside the Republic of Kazakhstan, in an amount exceeding for the reporting tax period the 8,500–fold monthly calculation index effective on December 31 of the reporting tax period, with the exception of those who have received an employee's income subject to withholding tax, which is the only source of income to which the individual income tax rate is applied, indicated in row 2 of the table provided for in subparagraph 1) of Article 363 of this Code;

    9) individuals who have received income in the form of dividends, including outside the Republic of Kazakhstan, in an amount exceeding for the reporting tax period the 230,000-fold monthly calculation index effective on December 31 of the reporting tax period.

    The obligations to submit a declaration of income and property arising in the cases specified in subitems 5) and 6) of this paragraph shall not apply to persons performing in the current reporting period the obligation to submit a declaration of assets and liabilities in accordance with Article 422 of this Code.

    2. The income and property declaration reflects accounts receivable from other persons to an individual and (or) accounts payable from an individual to other persons formed on the date of the declaration.:

    1) between individuals – in the presence of a notarized contract (transaction, agreement), which is the basis for an obligation or claim concluded with an individual.

    The debt specified in this subparagraph is subject to notarization no later than the deadline for submitting the declaration established by Article 418 of this Code.;

    2) between an individual and a legal entity and (or) an individual entrepreneur, including a non–resident, if there is a reconciliation report and a civil law agreement, with the exception of debt owed to banking organizations and microfinance organizations established in accordance with the legislation of the Republic of Kazakhstan.;

    3) confirmed by a court decision that has entered into legal force.

    The documents specified in this paragraph shall be submitted simultaneously with the declaration of income and property.

    The debt for which no supporting documents have been submitted is considered to be zero.

    At the same time, the income and property declaration does not reflect accounts receivable and/or accounts payable under an agreement concluded using a borrowed crowdfunding platform of an AIFC participant operating under an issued license.

    3. The provisions of this article do not apply to foreigners or stateless persons who are employees of diplomatic or equivalent missions accredited in the Republic of Kazakhstan, consular offices of foreign States, international organizations and their missions, as well as members of their families living with them.

    4. The individuals specified in subitems 1), 2) and 6) of paragraph 1 in the income and property declaration also reflect information on the acquisition, alienation and (or) gratuitous receipt of property, as well as on the sources of coverage for the acquisition of the following property during the reporting tax period, including outside the Republic Kazakhstan:

    1) immovable property subject to state or other registration, as well as property for which rights and (or) transactions are subject to state or other registration;

    2) vehicles and trailers subject to state registration;

    3) participation shares in the authorized capital of a legal entity;

    4) shares of participation in housing construction;

    5) securities;

    6) Digital assets;

    7) derivative financial instruments (with the exception of derivative financial instruments, the execution of which occurs through the acquisition or sale of the underlying asset);

    8) Investment gold;

    9) objects of intellectual property, copyright.

    5. Individuals who, in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption", accept anti-corruption restrictions on opening and holding accounts (deposits) in foreign banks located outside the Republic of Kazakhstan, storing cash and valuables in foreign banks located outside the Republic of Kazakhstan, in the income and property declaration reflect information on the availability of money in foreign banks located outside the Republic of Kazakhstan, regardless of the amount of the bank deposit.

    The requirement to reflect this information is indicated in the appendix to the income and property declaration.

    6. For the purposes of applying this Code, the tax obligation of a minor and (or) an incompetent or a person with limited legal capacity is fulfilled by a legal representative in accordance with the laws of the Republic of Kazakhstan.

    7. Appendices to the income and property declaration are intended to provide detailed information on the calculation of tax liability used by tax authorities for tax control purposes.

    8. Failure by an individual to submit a declaration of income and property within the time period established by Article 418 of this Code is considered confirmation of the absence of such an individual.:

    income subject to taxation by an individual independently;

    property and obligations established by this Article.  

Kazakhstan Republikasyn 2025 zhylgy 18 shildegi No. 214-VIII KRZ Codex

President    

Republic of Kazakhstan     

© 2012. RSE na PHB "Institute of Legislation and Legal Information of the Republic of Kazakhstan" of the Ministry of Justice of the Republic of Kazakhstan  

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2026 zhyl 1 kantardan bastap "Salyk zhane budget tolenetin baska da mindetti tolemder turaly" 2017 zhylgy 25 zheltoksandagi Kazakhstan Republikasi Codexin (Salyk codexi) kushi joyldy dep tanylsyn, 2025 zhylgy 18 shildedegi No. 214-VIII KRZ Salyk codexinin koldanyska engiziluine bailanysty.

Article 417. The specifics of issuing invoices for the sale (purchase) of goods, works, and services carried out under agreements on joint activities of the Tax Code and Other Mandatory payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. In cases when the sale of goods, works, and services is carried out by an attorney on behalf of and (or) on behalf of a participant(s) in a joint activity agreement:

     1) an invoice is issued on behalf of one of the parties to the joint activity agreement or on behalf of an attorney, indicating in the line reserved for the supplier (seller) the details of the participant(s) in the joint activity agreement;

     2) when issuing invoices, the total amount of turnover is reflected, as well as the amount of turnover attributable to each of the participants in accordance with the terms of the joint activity agreement.  

     2. In the case of a hard copy invoice, the original invoice is issued to both the buyer of goods, works and services and to each of the parties to the joint venture agreement.

     3. In cases where a participant(s) in a joint activity agreement or an attorney purchases goods, works or services within the framework of such activities, invoices received from the supplier (seller) must include:

     1) details of the participant(s) in the joint activity agreement, depending on the number of participants in the joint activity or the attorney;

     2) the acquisition amounts, including the amount of value added tax, attributable to each of the parties to the joint venture agreement.

     4. If an invoice is issued on paper, the number of original invoices to be issued must correspond to the number of participants in the joint activity agreement for which goods, works or services are purchased.

     5. The provisions of this article shall not apply to the sale (purchase) of goods, works, and services by the operator in the cases provided for in paragraph 3 of Article 426 of this Code.

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