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

Article 632 Deadlines for filing a declaration of assets and liabilities

1. Declaration of assets and liabilities, unless otherwise provided by paragraph 2 of this Article, shall be submitted at the place of residence (stay):

1) in case of submission on paper, no later than July 15 of the current year in which the obligation to submit the declaration arose;

2) in case of submission in electronic form - no later than September 15 of the current year in which the obligation to submit the declaration arose.

The provisions of part one of this paragraph regarding the terms for submitting a declaration of assets and liabilities shall not apply to persons who submit a declaration of assets and liabilities as:

candidates for an elective position, for a public position or a position related to the performance of public or equivalent functions, in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On Combating Corruption" and their spouses;

persons wishing to become major participants in a bank, insurance (reinsurance) company, managing an investment portfolio in accordance with the laws of the Republic of Kazakhstan "On Banks and Banking Activities in the Republic of Kazakhstan", "On Insurance Activities", "On the Securities Market".

2. Individual entrepreneurs, persons engaged in private practice, submit a declaration of assets and liabilities within the time limits established by paragraph 1 of this Article, at the location.

Footnote. Article 632 as amended by the Law of the Republic of Kazakhstan dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).

Paragraph 2. Declaration of income and property

Article 633 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).

This version of Article 633 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).