In October 2026, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan held an explanatory seminar on changes to the new Tax Code regarding universal declaration. When preparing declarations, it is necessary to rely on the current version of the Code: pursuant to Article 114 of the Tax Code of the Republic of Kazakhstan, tax reporting may contain information about the taxpayer’s income, property, assets and liabilities.
What happened
From 12 to 14 October 2026, the Training and Methodology Centre, together with the Individual Income Administration Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, held an online seminar on changes to the new Tax Code of the Republic of Kazakhstan regarding universal declaration.
The purpose of the event was to explain the main objectives of declaration, including ensuring fair taxation and effective oversight of individuals’ income. The seminar announcement itself confirms that explanatory work was conducted, but it does not contain a complete list of amendments, new categories of declarants, forms or deadlines. Therefore, individual changes should be applied only after checking the relevant provision of the Code and the official rules for completing the required form.
It is important to distinguish between regulatory requirements and explanations provided by the authority. The seminar helps participants understand how the legislation is applied in practice; however, the obligation to submit a declaration, its content and the procedure for fulfilling that obligation are determined by the Tax Code and regulations adopted pursuant to it.
Who is affected by universal declaration
The explanations are primarily important for individuals whom the Code requires to declare income, property, assets or liabilities. They are also relevant to accountants, tax consultants and employers if they help employees understand the reporting requirements, but they do not replace the declarant’s personal obligation to verify the information.
Article 114 of the Tax Code of the Republic of Kazakhstan defines tax reporting as a document containing information about the taxpayer, taxable items, assets and liabilities, income and property, as well as the calculation of tax liabilities and social payments. Tax reporting includes declarations and calculations, including the appendices prescribed for them.
At the same time, the universal nature of declaration does not mean that every person completes the same set of indicators. The information to be reported depends on the individual’s status, income and assets, as well as the grounds established by the current version of the legislation.
What to check before submitting a declaration
You should begin by determining your obligation rather than completing the form. Check whether you are among the persons required to submit a declaration for the relevant period and which specific form applies in your situation.
It is then recommended that you:
- collect documents concerning income, property, bank and brokerage accounts, securities and other assets if they must be reported;
- compare the information in the documents with the data available in state information systems;
- verify the details, value and ownership of each item being declared;
- review the rules for completing the form and use the current version of the reporting form;
- retain the documents and confirmation that the declaration was submitted;
- if the situation is ambiguous, request an official explanation from the state revenue authority.
Under Article 114 of the Tax Code of the Republic of Kazakhstan, reporting may be initial, regular, supplementary, submitted pursuant to a notification, or liquidation reporting. If an error is found in previously submitted information, the grounds and procedure for submitting supplementary reporting should be checked instead of changing the data arbitrarily.
How to account for legislative changes
Article 23 of the Tax Code of the Republic of Kazakhstan establishes the general rules governing the effect of tax legislation. In particular, provisions that introduce new taxes, increase rates, establish new obligations or otherwise worsen the taxpayer’s position do not have retroactive effect.
For an accountant, this means that for every change, it is necessary to check not only the content of the provision but also its effective date. It is useful to record the version of the Code used when preparing the declaration and to check the transitional provisions separately.
Requirements from an old form should not be transferred to a new one automatically. If the form, the set of appendices or the completion rules have changed, working guides and internal templates must also be revised. Until a complete official description of specific amendments is available, it is safer not to draw conclusions based solely on the seminar’s title or a brief news item.
Frequently asked questions
Does the State Revenue Committee seminar itself establish new obligations? — No. An explanatory event helps taxpayers apply the provisions, but taxpayers’ obligations are established by legislation.
Do all individuals have to submit the same declaration? — No. You must first determine your status, the grounds for declaration and the applicable form under the current provisions.
What should be done if an error is found in a submitted declaration? — The procedure for submitting supplementary tax reporting should be checked. Article 114 of the Tax Code of the Republic of Kazakhstan classifies it as a separate type of reporting used to amend or supplement previously submitted data.
Can new requirements be applied to previous periods? — Not automatically. Article 23 of the Tax Code of the Republic of Kazakhstan prohibits the retroactive application of provisions that establish new obligations or worsen the taxpayer’s position.
Where can a disputed issue concerning an asset or income be clarified? — You should consult the current version of the Tax Code of the Republic of Kazakhstan and the rules for completing the form and, if doubts remain, request an official explanation from the state revenue authority.