# Verification record — `kz/kgd/declaration-of-assets-and-liabilities-schedule-250-03` v1.0.0 This file is the **source-review record** for this document version, per the [`manual-source-review-v1`](../../../../../practices/manual-source-review-v1.md) practice. It documents the provenance of the published fields and states the current verification claim honestly. ## Current claim - **`status`:** `draft` - **`verification.method`:** `manual-source-review-v1` - **`verification.lastVerifiedAt`:** `2026-07-21` This is a `GovSchema Standard Research` cycle (**GOV-4071**), deepening Kazakhstan's Taxes vertical by authoring the fourth of the six disclosed companion schedules to Form 250.00 (`kz/kgd/declaration-of-assets-and-liabilities`, GOV-4043). ## Why this candidate The GOV-4050 cycle sized all six schedules by field count from the schedule page images themselves: 250.01 and 250.05 tied as the smallest two (~13 leaf columns, 2 sections each); 250.02 and 250.04 the largest (~17-18 columns, 3 sections each); 250.03 and 250.06 in between (~14 columns, 2 sections each). With 250.01, 250.05, and 250.02 already authored (GOV-4050, GOV-4057, GOV-4064), this cycle re-scanned CATALOG.md's own Known Gaps entry for Form 250.00 fresh and picked 250.03 as the next natural candidate in the numbered sequence — one of the two "in between" schedules remaining unauthored (alongside 250.06), and the same choice the GOV-4050 cycle's own sizing note would predict next. ## Sources examined ### Primary source - **Authority:** Министерство финансов Республики Казахстан (Ministry of Finance of the Republic of Kazakhstan), via the Комитет государственных доходов (State Revenue Committee, KGD) — official site confirmed at `https://kgd.gov.kz`. - **Document — the same Order of the Minister of Finance of the Republic of Kazakhstan No. 695, 12 November 2025** that also governs Forms 220.00, 250.00, 250.01, 250.02, and 250.05. - **URL:** `https://adilet.zan.kz/rus/docs/V2500037390` - **Form 250.03 itself** is embedded as a single scanned page image, `/files/1576/49/199.jpg` (fetched via `curl -k`, HTTP 200, 137,704 bytes), read directly at full resolution and via two zoomed/upscaled crops (one per section) to transcribe every column and row count precisely. - **Boundary check:** the page's own barcode (`2625003010009`) encodes "25003" — form 250.03 — consistent with the GOV-4043 cycle's own structure list, which independently identified `199.jpg` as Schedule 250.03 (housing-construction equity participation and investment gold, items 05/06) when it first catalogued all eight page images of Appendix 10. - **Access note:** this cycle also re-fetched the order's own full HTML document (`curl -k`, HTTP 200, 2,660,118 bytes) — the persistent HTTP 504 the GOV-4057 cycle hit against this same endpoint did not recur — and read Глава 5 ("Составление формы 250.03", paragraphs 17-19) in full, cross-checking every column against its own prose description rather than relying on the image and its inline footnotes alone. ### Extraction method Every field on Form 250.03 was transcribed directly from the page image, two zoomed crops, and Глава 5's own prose, in column order: - **Item 05, Раздел В** ("Сведения о долевом участии в жилищном строительстве, в том числе за пределами Республики Казахстан"): **four** blank entry rows (confirmed by direct visual count in the zoomed crop) above a worked example — columns A (row number), B (identification number of the person/developer, registered including outside Kazakhstan, party to the contract obligated to transfer ownership of a residential building or part of one — worked example "111111111111"), C (developer name — worked example "CONSTRUCTION COMPANY"), D (country code of the developer's registration, per the footnote's own two-letter classifier — worked example "CA"), E (location/address of the object under the contract — worked example "г. Торонто, ул. 184, дом 1, офис 10"), F (currency code of the money paid, per the footnote's own three-letter classifier — worked example "USD"), and G (total amount paid, printed as млрд/млн/тыс digit-box groups — worked example "10 000"). Глава 5 paragraph 18 adds a scope note not visible on the image itself: only official housing- construction equity-participation contracts are reported here — preliminary apartment-booking contracts, apartment-reservation contracts, investment contracts, and similar are explicitly excluded. - **Item 06, Раздел В** ("Сведения о наличии инвестиционного золота"): the page reuses the heading "Раздел В" a second time for this distinct section (rather than a В.а)/В.б) sub-label or a fresh letter) — the same form-wide labelling convention the GOV-4057 cycle already confirmed is not a genuine ambiguity, since Глава 5's own prose (paragraph 17) names both sections distinctly by subject matter regardless of the shared on-page heading. **Five** blank entry rows (confirmed by direct visual count — one more than the housing-construction section on the same page) above a worked example — columns A (row number), B (weight of the investment gold — worked example "100000", see "Multi-box fields" below), C (country code of the gold's registration, per the footnote's own two-letter classifier — worked example "KZ"), D (currency code in which the gold was acquired, per the footnote's own three-letter classifier — worked example "KZT"), and E (value of the investment gold, printed as млрд/млн/тыс digit-box groups — worked example "1 000 000"). Глава 5 paragraph 19 gives no further breakdown of column B beyond "указывается вес инвестиционного золота" ("the weight of the investment gold is indicated"). ### A genuine, disclosed within-page row-count difference The housing-construction section (item 05) prints **four** blank entry rows; the investment-gold section (item 06), on the same page, prints **five**. Confirmed by direct visual count of each section independently rather than assumed identical — the same kind of per-section row-count variation this registry has already disclosed for Form 250.02 (three/three/two across its three sections) and re-confirmed as a genuine, recurring form-design characteristic of the 250.0X series rather than a one-off. ### Multi-box fields modelled as single number fields, and one genuinely unresolved multi-box field - The amount/value columns (item 05 column G; item 06 column E) are printed as млрд/млн/тыс place-value digit-box groups, modelled as a single `number` field with `minimum: 0`, per this registry's established convention (already applied across the KZ 220.0X and 250.0X schedule series). - The weight column (item 06 column B) is **not** modelled as a single number field, unlike the amount/value columns above — see "Disclosed judgment calls" below for the full reasoning. ## Disclosed judgment calls - **Row count differs by section on the same page**: four rows for the housing-construction section (item 05), five rows for the investment-gold section (item 06) — confirmed by direct visual count of each section's own blank rows, not assumed uniform across the page or copied from a prior 250.0X schedule's own row counts. - **The investment-gold weight column (item 06, column B) prints three labelled 3-digit-box groups — "КГ." (kilograms), "Г." (grams), and "МГ." (milligrams) — followed by a fourth, unlabelled 3-digit-box group, for 12 digit-boxes total.** The worked example ("100000") fills only the rightmost six boxes (the labelled "МГ." group plus the unlabelled fourth group), leaving "КГ." and "Г." blank. Глава 5 paragraph 19 gives no further breakdown beyond "указывается вес инвестиционного золота," so neither the image nor the order's own prose resolves whether the unlabelled fourth group is a continuation of "МГ." (giving a 6-digit milligram sub-value) or a distinct, unlabelled unit of its own. Modelled as three separate numeric fields — `investmentGoldEntryNWeightKg`, `WeightG`, and `WeightMg` — mapping the three labelled groups literally, each a 3-digit place per this registry's digit-box convention, with the unlabelled fourth group folded into `WeightMg`'s own description as an open, disclosed ambiguity rather than silently invented as a fourth field or assumed to be a straightforward continuation. - **The investment-gold section's own country-code footnote reads "код страны регистрации инвестиционного золота"** ("country code of registration of the investment gold") — an unusual phrase for a physical commodity rather than a registered account or legal entity, since gold bullion has no country of "registration" in the way a bank account or a legal entity does. Transcribed verbatim into the field's own description rather than reinterpreted or silently corrected, consistent with this registry's practice of disclosing rather than resolving odd source wording. - **Developer/institution identification number (item 05, column B) modelled as a free string with no pattern.** Unlike the IIN fields, the page does not print a footnote stating this identifier's format, and the worked example ("111111111111") is an illustrative registration number of a type this registry has no independent format citation for. - **`currentSheetNumber`** modelled identically to Schedules 250.01, 250.02, and 250.05 — the same recurring top-right header box, optional integer, no stated upper bound. ## Scope and disclosed boundaries This schema is deliberately scoped to **Form 250.03, Schedule 3 to Form 250.00, only.** Explicitly out of scope, and disclosed rather than silently omitted: - **The other two remaining schedules** (Forms 250.04 and 250.06 — securities/derivatives/digital-assets/foreign-brokerage-accounts, and receivables-payables/trust property, respectively), each disclosed by the parent Form 250.00 schema's own VERIFICATION.md as separate, open backlog candidates for a future cycle. (Forms 250.01, 250.02, and 250.05 have already been authored.) - **The parent declaration's own gating checkboxes** (`hasForeignConstructionParticipation`, `hasInvestmentGold`) that determine whether this schedule is filed at all — already modelled on `kz/kgd/declaration-of-assets-and-liabilities` itself, not duplicated here. ## Conformance fixtures 10 fixtures are committed under `conformance/kz/kgd/declaration-of-assets-and-liabilities-schedule-250-03/1.0.0/`: 2 valid submissions (0 errors each — one minimal filing with only the required `iin` field and one fuller filing populating all four rows of the housing-construction section and all five rows of the investment-gold section) and 8 mutation fixtures (each expected to fail validation with exactly 1 error): a missing required `iin`, an invalid `iin` pattern, an invalid `representedPersonIin` pattern, an invalid `currentSheetNumber` below its stated minimum, an invalid `housingConstructionEntry1CountryCode` pattern, an invalid `investmentGoldEntry1CurrencyCode` pattern, an invalid `investmentGoldEntry1WeightKg` below its stated minimum, and one unknown-field rejection. ## Independence and reproducibility No submission was made and no live `kgd.gov.kz`/`cabinet.salyk.kz` account was created or required to author this schema. Both `tools/validate.mjs` and `tools/validate-ajv.mjs` were run against every fixture listed above and pass. GovSchema is an independent, non-profit standards body; it is not affiliated with, endorsed by, or operated by the Government of the Republic of Kazakhstan or the State Revenue Committee.