On taxes and other obligatory payments to the budget (Tax Code)

Article 630. Declaration of assets and liabilities

1. The declaration of assets and liabilities shall be provided by the following individuals who, as of January 1 of the year in which the declaration of assets and liabilities is filed are:

1) persons holding a responsible public position and their spouses;

persons authorized to perform state functions and their spouses;

persons equated to persons authorized to perform state functions and their spouses;

persons who are obligated to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and 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";

2) employees of state institutions and their spouses, as well as employees of quasi-public sector subjects and their spouses, with the exception of persons specified in subparagraph 1) of this paragraph.

2. The persons specified in paragraph 1 of this article shall draw up a declaration of assets and liabilities as of December 31 of the year preceding the year of providing the declaration of assets and liabilities, unless otherwise provided by the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and 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";

3. Declaration of assets and liabilities shall be divided into the following types:

1) initial - a declaration of assets and liabilities submitted by an individual due to the fact that the established obligation to submit such a declaration arose for the first time;

2) regular - a declaration of assets and liabilities submitted by an individual in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and 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" after the submission by such an individual of the initial declaration of assets and liabilities;

3) additional - a declaration of assets and liabilities submitted by an individual when making changes and (or) additions to the previously submitted declaration of assets and liabilities of an individual, to which these changes and (or) additions relate;4) additional upon notification - a declaration of assets and liabilities submitted by an individual when making changes and (or) additions to the previously submitted declaration of assets and liabilities, in which the tax authority revealed violations based on the results of an in-house audit on assets and liabilities of an individual.

4. Declaration of assets and liabilities shall be submitted once, except for the submission:

1) by persons who are obligated to submit a declaration in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and 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"”;

2) additional tax reporting provided for by Article 211 of this Code.

Article 631 is provided for amendments by the Laws of the Republic of Kazakhstan dated December 26, 2018, No. 203-VI (shall come into effect from 01.01.2019); dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

This version of Article 631 shall be valid until 01.01.2025 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI (for the suspended wording, refer to the archived version dated 25.12.2017 of the Tax Code of the Republic of Kazakhstan).