For 2025, an individual who submitted an application to a tax agent for tax deductions in the form of a provisional amount of other deductions for 2025 is required to submit an income and property declaration (Article 846 of the Tax Code of the Republic of Kazakhstan). In 2026, this transitional provision applies specifically to the stated grounds for submitting the declaration.
Who the 2025 declaration applies to
The obligation applies to individuals who submitted an application to a tax agent for tax deductions in the form of a provisional amount of other deductions for 2025. Such an individual is required to submit an income and property declaration for the same year, 2025 (Article 846 of the Tax Code of the Republic of Kazakhstan).
For an accountant or payroll specialist, the key factor is the content of the application received from the individual. It is necessary to establish not only that an application exists, but also that it specifies a provisional amount of other deductions specifically for 2025. The practical procedure is as follows:
find the individual’s application submitted to the tax agent for 2025;
check whether it claimed tax deductions in the form of a provisional amount of other deductions;
compare the information in the application with the data used to calculate the individual’s income;
record the tax period to which the claimed amount relates;
inform the individual that such an application entails an obligation to submit an income and property declaration for 2025;
include the application in the set of documents relating to the application of the claimed deduction.
This rule cannot automatically be extended to all employees, income recipients, or citizens. Article 846 of the Tax Code of the Republic of Kazakhstan establishes this obligation for a specific category: individuals who declared to a tax agent a provisional amount of other deductions specifically for 2025. The mere fact of employment under an employment contract, receipt of salary, or withholding of individual income tax is not a ground specified in this provision.
During the review, it is important to distinguish between the individual’s application and the employer’s internal calculations. For the purposes of Article 846 of the Tax Code of the Republic of Kazakhstan, the determining factor is the submission to the tax agent of an application specifying the relevant type of deductions and period. Applications for other deductions or for another year do not meet the grounds expressly established by this article.
How to determine the required declaration form
The phrase “declaration for 2025” does not in itself identify the type of tax reporting. In this case, it specifically means the income and property declaration for 2025, as it is called in the transitional provision (Article 846 of the Tax Code of the Republic of Kazakhstan).
Before completing the form, the accountant should answer four questions in sequence:
Who must report: an individual or another taxpayer?
For which tax period did the obligation arise?
Which document serves as the grounds for submitting the report?
What is the full name of the declaration in the provision establishing the obligation?
For the purposes of Article 846 of the Tax Code of the Republic of Kazakhstan, the answers are interconnected: the reporting person is an individual, the reporting period is 2025, the grounds are the application submitted to the tax agent for tax deductions in the form of a provisional amount of other deductions for 2025, and the required report is called the income and property declaration.
Therefore, the form cannot be selected solely by the year or by an informal abbreviation. First, the full name of the declaration must be compared with the wording of the provision. If the obligation is determined based on an application for a provisional amount of other deductions, the applicable name is “income and property declaration,” as expressly stated in Article 846 of the Tax Code of the Republic of Kazakhstan.
Other tax declarations have their own names and grounds for submission. The inclusion of the word “declaration” in the name or a matching reporting year does not make them a substitute for the income and property declaration. This approach prevents a situation where the grounds for the obligation are determined correctly, but a different type of reporting is selected to fulfil it.
DT declaration: what the notation in the debt information means
The term “DT declaration” is not used in Article 846 of the Tax Code of the Republic of Kazakhstan as the name of the declaration that an individual must submit. The report is named directly in this article: the income and property declaration for 2025 (Article 846 of the Tax Code of the Republic of Kazakhstan).
Therefore, the abbreviation “DT” cannot be used instead of the full name of the report when determining the obligation under Article 846 of the Tax Code of the Republic of Kazakhstan. If this designation appears in a work request, document record, accounting software, or correspondence, it must be matched to the full name of the relevant document.
It is particularly important not to confuse the name of the declaration with designations within its sections, appendices, or information fields. An internal notation, column heading, or abbreviated indicator does not change the name of the tax report. For the obligation in question, the legally relevant wording is “income and property declaration for 2025” (Article 846 of the Tax Code of the Republic of Kazakhstan).
The working review can be performed in the following order:
find the full name of the document for which the abbreviation is used;
establish whether the document relates to an individual and reporting for 2025;
compare the name of the document with the income and property declaration;
do not treat the meaning of a particular notation or column as the name of the entire form;
check whether completion of the document is connected with an application for a provisional amount of other deductions for 2025.
This distinction is also important when communicating with the individual. Instead of an abbreviation, the full name of the declaration should be used, and the grounds for the obligation—the application previously submitted to the tax agent—should be stated separately. This allows the person to understand which report and which tax period are concerned.
What the accountant should check before submission
First, establish the exact name of the report, the tax period, the declarant’s status, and the grounds for the obligation. For the case in question, the applications submitted to the tax agent for 2025 must be retrieved: Article 846 of the Tax Code of the Republic of Kazakhstan links an individual’s obligation to submit an income and property declaration for 2025 to an application for tax deductions in the form of a provisional amount of other deductions.
It is convenient to perform the documentary review using a separate checklist:
ensure that the application was received specifically from the individual being reviewed;
check that the application was submitted to the tax agent;
find wording in the application concerning tax deductions in the form of a provisional amount of other deductions;
check that the claimed deductions relate to 2025;
compare the application data with the calculation documents for the relevant period;
use the full name of the report—the income and property declaration for 2025;
do not substitute a report with a similar name or abbreviation for the established obligation;
record which application served as the grounds for concluding that the declaration must be submitted.
If the accounting system uses a short or internal name for the document, it should be expanded before selecting the form. A matching year, the individual’s surname, or the word “declaration” is insufficient to equate different types of reporting. First, the grounds established by Article 846 of the Tax Code of the Republic of Kazakhstan are recorded, after which the declaration bearing the full name specified in that provision is selected.
The request “T1 declaration” also does not in itself identify a tax form. Article 846 of the Tax Code of the Republic of Kazakhstan does not call the required report “T1”: it provides for an income and property declaration for 2025. Therefore, in a work request, the abbreviation should be expanded, the full name of the document determined, and the document compared with the established obligation.
When notifying an individual, it is best to specify three elements at the same time: the reporting year, the full name of the declaration, and the grounds for its submission. The correct wording should refer to the income and property declaration for 2025 and the application for tax deductions in the form of a provisional amount of other deductions previously submitted to the tax agent (Article 846 of the Tax Code of the Republic of Kazakhstan).
Frequently asked questions
Who is required to submit an income and property declaration for 2025 under Article 846 of the Tax Code of the Republic of Kazakhstan? — Individuals who submitted an application to a tax agent for tax deductions in the form of a provisional amount of other deductions for 2025 (Article 846 of the Tax Code of the Republic of Kazakhstan).
Which report must such an individual submit? — The income and property declaration for 2025. This is the exact name given to the report in Article 846 of the Tax Code of the Republic of Kazakhstan.
Is the mere fact of receiving income from a tax agent sufficient for this rule to apply? — No. Article 846 of the Tax Code of the Republic of Kazakhstan links the obligation in question to the submission to a tax agent of an application for tax deductions in the form of a provisional amount of other deductions for 2025.
Does this rule apply to an application for another year? — No. The transitional provision is formulated in relation to the provisional amount of other deductions for 2025 and the income and property declaration for the same year (Article 846 of the Tax Code of the Republic of Kazakhstan).
Is “DT declaration” the name of the report under Article 846 of the Tax Code of the Republic of Kazakhstan? — No. The required report is called the income and property declaration for 2025 in the article. The abbreviation “DT” does not replace this full name.
Can a tax form be selected immediately based on the request “T1 declaration”? — No. The abbreviation must first be expanded and the full name of the document established. To fulfil the obligation under Article 846 of the Tax Code of the Republic of Kazakhstan, an income and property declaration for 2025 is required.
What should the accountant check first? — The individual’s application: to whom it was submitted, what type of deductions it specifies, and whether the provisional amount of other deductions relates to 2025.