September 15, 2025 is the deadline for submitting the Declaration of Assets and Liabilities (Form 250.00) and the Declaration of Income and Property in Kazakhstan (Form 270.00).
Recall that the Law of the Republic of Kazakhstan No. 208-VIII of July 15, 2025 exempts pensioners, students, housewives and employees of private companies from mandatory declaration, that is, those who did not enter the first three stages of universal declaration.
However, if there is property or an account abroad, the obligation to submit a declaration remains.
What fines are provided for late submission of declarations?
- If the declaration is not submitted on time:
- first time – warning;
- repeated violation within a year entails a fine of 15 MCI (58,980 tenge in 2025).
- If the declaration contains incomplete or inaccurate information:
- first time – warning;
- repeated violation entails a fine of 3 MCI (11,796 tenge).
More serious violations
- For concealing taxable items, a fine of 200% of the amount of unpaid tax is provided, for a repeat – 300%.
- For concealing property abroad or funds in foreign accounts:
- a fine of 100 MCI (393,200 tenge) is provided,
- if the violation is not corrected within a year – 200 MCI (786,400 tenge).
How to avoid fines
Citizens can independently correct errors or inaccuracies by filing an additional declaration within three years (the limitation period under the Tax Code). In this case, fines do not apply.
