Registry entry

Kazakhstan Declaration of Assets and Liabilities of a Natural Person — Schedule 250.04 (Foreign Securities, Digital Assets, and Foreign Brokerage Accounts)

The Ministry of Finance of the Republic of Kazakhstan's "форма 250.04 — Сведения о наличии ценных бумаг, производных финансовых инструментов, в том числе за пределами Республики Казахстан ... о наличии цифровых активов ... и о деньгах на иностранных брокерских счетах" (Form 250.04, foreign securities/derivative financial instruments, digital assets, and foreign brokerage accounts), Appendix 4 to the Declaration of Assets and Liabilities of a Natural Person (Form 250.00, `kz/kgd/declaration-of-assets-and-liabilities`, GOV-4043). Filed with the State Revenue Committee (Комитет государственных доходов, KGD) as an attachment to Form 250.00 whenever the declarant marks gating item 07 (securities/derivatives whose issuers are registered outside Kazakhstan), item 08 (digital assets, including outside Kazakhstan), and/or item 09 (money on foreign brokerage accounts) on the main declaration. Approved as Appendix 4 to the Declaration (itself part of Appendix 10 to Order of the Minister of Finance of the Republic of Kazakhstan No. 695 of 12 November 2025), published in full, unauthenticated, on the Ministry of Justice's own legal-information system, ИПС «Әділет». This v1.0.0 models Form 250.04 in full — its own taxpayer-identification header (items 1-2, shared with the other five 250.0X schedules) and all three of its own repeating sections: Раздел В securities/derivatives (four rows — name, quantity, country code, currency code, and acquisition price), Раздел В digital assets (three rows — name, quantity, total price in tenge, exchange/platform name, and crypto-wallet details), and Раздел В foreign brokerage accounts (two rows — account number, institution/broker name, country code, currency code, and year-end balance) — leaving the last remaining companion schedule (Form 250.06) disclosed as a separate, open backlog candidate, per the parent Form 250.00 document's own description. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Kazakhstan or the State Revenue Committee.

Registry entry

kz/kgd/declaration-of-assets-and-liabilities-schedule-250-04

Jurisdiction: Kazakhstan · national
Version: 1.0.0
Verification: draft
Authority: Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)

Authoritative source Приложение 4 к Декларации об активах и обязательствах физического лица (форма 250.00), Приложение 10 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 250.04

Machine access

Schema document: registry/kz/kgd/declaration-of-assets-and-liabilities-schedule-250-04/1.0.0/schema.jsonapplication/schema+json
Verification record: registry/kz/kgd/declaration-of-assets-and-liabilities-schedule-250-04/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog: registry/index.jsonone record per schema id

Field reference

48 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

iin string required

The declarant's 12-digit Individual Identification Number (ИИН), the same identifier used on the main Form 250.00 declaration this schedule is attached to.

patternclassification: sensitive-pii
representedPersonIin string optional

The 12-digit IIN of the minor and/or legally incapacitated person being represented, if this schedule is filed by a legal representative. The schedule page prints only a single IIN box here, unlike the main Form 250.00 declaration's own separate boolean gate and name fields for the same case.

patternclassification: sensitive-pii
currentSheetNumber integer optional

The sequential sheet number of this schedule page, printed in a box at the top right of every page of this schedule (relevant when more than one page is filed to list additional rows).

range: 1–∞
securitiesEntry1Name string optional

The name of the security or derivative financial instrument (ПФИ) whose issuer is registered outside Kazakhstan, reported in row 1 of item 07 (Раздел В). Worked example: Акции Apple (Apple shares). Глава 6 paragraph 21 adds a scope note not visible on the image itself: if the same type of asset was bought at different prices, each purchase is recorded on a separate row; if the same asset was bought at different times but at the same price, the holdings may be combined onto one row.
securitiesEntry1Quantity number optional

The quantity of the security or derivative held, printed as млн./тыс. place-value digit-box groups and modelled here as a single numeric quantity, per this registry's established convention for such digit-box groups. Worked example: 100.

range: 0–∞
securitiesEntry1CountryCode string optional

The two-letter country code of the country in which the security or derivative was issued, per the Classifier of World Countries (Decision No. 378 of the Customs Union Commission, 20 September 2010) — the same two-letter classifier already established across every 250.0X schedule. Worked example: CA.

pattern
securitiesEntry1CurrencyCode string optional

The three-letter currency code in which the security or derivative was acquired, per the Classifier of Currencies (the same Decision No. 378 of the Customs Union Commission). Worked example: USD.

pattern
securitiesEntry1AcquisitionPrice number optional

The price of one unit of the security or derivative at the time of acquisition, printed as млрд/млн/тыс place-value digit-box groups and modelled here as a single numeric amount, per this registry's established convention for such digit-box groups. Worked example: 100000.

range: 0–∞
securitiesEntry2Name string optional

The name of the security or derivative financial instrument reported in this row of item 07. See securitiesEntry1Name for the full description, including the disclosed combine/split scope note.
securitiesEntry2Quantity number optional

The quantity of the security or derivative held, reported in this row of item 07. See securitiesEntry1Quantity for the full description.

range: 0–∞
securitiesEntry2CountryCode string optional

The two-letter country code of the country in which the security or derivative in this row was issued. See securitiesEntry1CountryCode for the classifier reference.

pattern
securitiesEntry2CurrencyCode string optional

The three-letter currency code in which the security or derivative in this row was acquired. See securitiesEntry1CurrencyCode for the classifier reference.

pattern
securitiesEntry2AcquisitionPrice number optional

The price of one unit of the security or derivative at the time of acquisition, reported in this row of item 07. See securitiesEntry1AcquisitionPrice for the full description.

range: 0–∞
securitiesEntry3Name string optional

The name of the security or derivative financial instrument reported in this row of item 07. See securitiesEntry1Name for the full description, including the disclosed combine/split scope note.
securitiesEntry3Quantity number optional

The quantity of the security or derivative held, reported in this row of item 07. See securitiesEntry1Quantity for the full description.

range: 0–∞
securitiesEntry3CountryCode string optional

The two-letter country code of the country in which the security or derivative in this row was issued. See securitiesEntry1CountryCode for the classifier reference.

pattern
securitiesEntry3CurrencyCode string optional

The three-letter currency code in which the security or derivative in this row was acquired. See securitiesEntry1CurrencyCode for the classifier reference.

pattern
securitiesEntry3AcquisitionPrice number optional

The price of one unit of the security or derivative at the time of acquisition, reported in this row of item 07. See securitiesEntry1AcquisitionPrice for the full description.

range: 0–∞
securitiesEntry4Name string optional

The name of the security or derivative financial instrument reported in this row of item 07. See securitiesEntry1Name for the full description, including the disclosed combine/split scope note.
securitiesEntry4Quantity number optional

The quantity of the security or derivative held, reported in this row of item 07. See securitiesEntry1Quantity for the full description.

range: 0–∞
securitiesEntry4CountryCode string optional

The two-letter country code of the country in which the security or derivative in this row was issued. See securitiesEntry1CountryCode for the classifier reference.

pattern
securitiesEntry4CurrencyCode string optional

The three-letter currency code in which the security or derivative in this row was acquired. See securitiesEntry1CurrencyCode for the classifier reference.

pattern
securitiesEntry4AcquisitionPrice number optional

The price of one unit of the security or derivative at the time of acquisition, reported in this row of item 07. See securitiesEntry1AcquisitionPrice for the full description.

range: 0–∞
digitalAssetEntry1Name string optional

The name of the digital asset held, including outside Kazakhstan, reported in row 1 of item 08 (Раздел В). Worked example: Bitcoin.
digitalAssetEntry1Quantity number optional

The quantity of the digital asset held. Unlike the securities section's own quantity column, this is printed as a plain text field rather than a digit-box group, and the worked example (0.00000001, for Bitcoin) shows this column carries fractional quantities to at least eight decimal places — modelled as an unconstrained non-negative number rather than an integer.

range: 0–∞
digitalAssetEntry1TotalPriceTenge number optional

The total price of the digital asset holding, printed as a plain text field and, per Глава 6 paragraph 22's own prose, always denominated in tenge (KZT) — unlike the securities and brokerage-account sections on the same page, this section has no country-code or currency-code column at all. Worked example: 48 640 000.

range: 0–∞
digitalAssetEntry1ExchangeName string optional

The name of the digital-asset exchange or other platform on which the asset is held, reported in row 1 of item 08. Worked example: Ataix.
digitalAssetEntry1WalletDetails string optional

The details (address/identifier) of the crypto-wallet holding the digital asset, reported in row 1 of item 08. Worked example: ABCDEFG1234567890.
digitalAssetEntry2Name string optional

The name of the digital asset held, reported in this row of item 08. See digitalAssetEntry1Name for the full description.
digitalAssetEntry2Quantity number optional

The quantity of the digital asset held, reported in this row of item 08. See digitalAssetEntry1Quantity for the full description, including the disclosed fractional-precision finding.

range: 0–∞
digitalAssetEntry2TotalPriceTenge number optional

The total price of the digital asset holding in this row, always in tenge. See digitalAssetEntry1TotalPriceTenge for the full description, including the disclosed no-currency-column structural note.

range: 0–∞
digitalAssetEntry2ExchangeName string optional

The name of the digital-asset exchange or other platform on which the asset in this row is held. See digitalAssetEntry1ExchangeName for the full description.
digitalAssetEntry2WalletDetails string optional

The details of the crypto-wallet holding the digital asset in this row. See digitalAssetEntry1WalletDetails for the full description.
digitalAssetEntry3Name string optional

The name of the digital asset held, reported in this row of item 08. See digitalAssetEntry1Name for the full description.
digitalAssetEntry3Quantity number optional

The quantity of the digital asset held, reported in this row of item 08. See digitalAssetEntry1Quantity for the full description, including the disclosed fractional-precision finding.

range: 0–∞
digitalAssetEntry3TotalPriceTenge number optional

The total price of the digital asset holding in this row, always in tenge. See digitalAssetEntry1TotalPriceTenge for the full description, including the disclosed no-currency-column structural note.

range: 0–∞
digitalAssetEntry3ExchangeName string optional

The name of the digital-asset exchange or other platform on which the asset in this row is held. See digitalAssetEntry1ExchangeName for the full description.
digitalAssetEntry3WalletDetails string optional

The details of the crypto-wallet holding the digital asset in this row. See digitalAssetEntry1WalletDetails for the full description.
brokerageAccountEntry1AccountNumber string optional

The account number of the foreign brokerage account, reported in row 1 of item 09 (Раздел В). Worked example: 111122223333.
brokerageAccountEntry1InstitutionName string optional

The name of the financial institution (broker) holding the account, reported in row 1 of item 09. Worked example: FREEDOM FINANCE GLOBAL.
brokerageAccountEntry1CountryCode string optional

The two-letter country code of the country where the financial institution (broker) is located, per the Classifier of World Countries. See securitiesEntry1CountryCode for the classifier reference. Worked example: CA.

pattern
brokerageAccountEntry1CurrencyCode string optional

The three-letter currency code in which the money on the brokerage account is held. See securitiesEntry1CurrencyCode for the classifier reference. Worked example: USD.

pattern
brokerageAccountEntry1BalanceAmount number optional

The account balance at the end of the reporting year (31 December of the year preceding the year the assets-and-liabilities declaration is filed for), printed as млрд/млн/тыс place-value digit-box groups and modelled here as a single numeric amount, per this registry's established convention for such digit-box groups. Worked example: 350000.

range: 0–∞
brokerageAccountEntry2AccountNumber string optional

The account number of the foreign brokerage account in this row. See brokerageAccountEntry1AccountNumber for the full description.
brokerageAccountEntry2InstitutionName string optional

The name of the financial institution (broker) holding the account in this row. See brokerageAccountEntry1InstitutionName for the full description.
brokerageAccountEntry2CountryCode string optional

The two-letter country code of the country where the financial institution (broker) in this row is located. See brokerageAccountEntry1CountryCode for the classifier reference.

pattern
brokerageAccountEntry2CurrencyCode string optional

The three-letter currency code in which the money on the brokerage account in this row is held. See brokerageAccountEntry1CurrencyCode for the classifier reference.

pattern
brokerageAccountEntry2BalanceAmount number optional

The account balance at the end of the reporting year for the account in this row. See brokerageAccountEntry1BalanceAmount for the full description.

range: 0–∞

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 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-4078), deepening Kazakhstan's Taxes vertical by authoring the fifth 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, 250.02, and 250.03 already authored (GOV-4050, GOV-4057, GOV-4064, GOV-4071), this cycle re-scanned CATALOG.md's own Known Gaps entry for Form 250.00 fresh and picked 250.04 as the next natural candidate — the last of the two "largest" schedules remaining unauthored, leaving only 250.06 open after this cycle.

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, 250.03, and 250.05.
- URL: https://adilet.zan.kz/rus/docs/V2500037390
- Form 250.04 itself is embedded as a single scanned page image, /files/1576/49/200.jpg (fetched via curl -k, HTTP 200, 169,344 bytes), read directly via a 3x Lanczos upscale — the image was fully legible at that resolution without needing further zoomed crops (unlike several prior 250.0X schedules).
- Boundary check: the page's own barcode (2625004010008) encodes "25004" — form 250.04 — consistent with the sequential image numbering this registry has now confirmed across all six schedules: 195-196.jpg = Form 250.00 (per the GOV-4043 cycle's own structure list), 197.jpg = 250.01, 198.jpg = 250.02, 199.jpg = 250.03, 200.jpg = 250.04 (this cycle), 201.jpg = 250.05 — leaving 202.jpg as 250.06's own slot for a future cycle.
- Access note: also re-fetched the order's own full HTML document (curl -k, HTTP 200, 1,716,534 bytes) and read Глава 6 ("Составление формы 250.04", paragraphs 20-23) in full, cross-checking every column against its own prose description rather than relying on the image alone.

Extraction method

Every field on Form 250.04 was transcribed directly from the page image and Глава 6's own prose, in column order:

Item 07, Раздел В ("Сведения о наличии ценных бумаг, производных финансовых инструментов (ПФИ), в том числе за пределами Республики Казахстан"): four blank entry rows (confirmed by direct visual count) above a worked example — columns A (row number), B (name of the security/ derivative — worked example "Акции Apple"), C (quantity, printed as млн./тыс. digit-box groups — worked example "100"), D (country code of issuance, per the footnote's own two-letter classifier — worked example "CA"), E (currency code of acquisition, per the footnote's own three-letter classifier — worked example "USD"), and F (price of one unit at acquisition, printed as млрд/млн/тыс digit-box groups — worked example "100000"). Глава 6 paragraph 21 adds a scope note not visible on the image itself: if the same type of security is bought at different prices, each purchase is recorded on a separate row; if bought at different times but the same price, the holdings may be combined onto a single row.
Item 08, Раздел В ("Сведения о наличии цифровых активов, в том числе за пределами Республики Казахстан"): three blank entry rows (confirmed by direct visual count — one fewer than item 07 on the same page) above a worked example — columns A (row number), B (name of the digital asset — worked example "Bitcoin"), C (quantity — worked example "0.00000001"), D (total price, always in tenge per Глава 6 paragraph 22 — worked example "48 640 000"), E (name of the exchange/platform — worked example "Ataix"), and F (crypto-wallet details — worked example "ABCDEFG1234567890").
Item 09, Раздел В ("Сведения о деньгах на иностранных брокерских счетах"): two blank entry rows (confirmed by direct visual count — one fewer than item 08, two fewer than item 07, all on the same page) above a worked example — columns A (row number), B (brokerage account number — worked example "111122223333"), C (name of the financial institution/ broker — worked example "FREEDOM FINANCE GLOBAL"), D (country code, same two-letter classifier — worked example "CA"), E (currency code, same three-letter classifier — worked example "USD"), and F (balance at year end, printed as млрд/млн/тыс digit-box groups — worked example "350000").

A sharper row-count gradient than any prior 250.0X schedule

Item 07 prints four blank rows, item 08 prints three, and item 09 prints two — all three sections on the same physical page, each confirmed by an independent direct visual count rather than assumed from a prior schedule's own row counts. Every previously-authored 250.0X schedule with more than one section (250.02, 250.03) varied by at most one row between its sections; 250.04 is the first to show a three-way gradient (4/3/2) across a single page, reinforcing that per-section row-count variation is a genuine, recurring form-design characteristic of this schedule family rather than a one-off quirk.

A genuine, disclosed structural difference: item 08 has no country/currency columns

Unlike item 07 and item 09 — both of which carry the same two footnoted classifiers already established across every 250.0X schedule (Классификатор стран мира, two-letter country code; Классификатор валют, three-letter currency code; both per Decision No. 378 of the Customs Union Commission, 20 September 2010) — item 08 (digital assets) has no country-code or currency-code column at all. Глава 6 paragraph 22 confirms this is not an omission: the digital-asset total-price column (D) is always denominated in tenge (KZT) by the order's own prose, which is why no separate currency classifier is printed for that section. Confirmed directly from the prose rather than assumed from the image's absence of a column alone.

Multi-box and free-text numeric fields

The amount/price columns printed as млрд/млн/тыс or млн./тыс. place-value digit-box groups (item 07 columns C and F; item 09 column F) are modelled as single number fields with minimum: 0, per this registry's established convention (already applied across the KZ 220.0X and 250.0X schedule series).
Item 08's own quantity (C) and total-price (D) columns are printed as plain text-entry fields on the page, not digit-box grids — unlike the equivalent columns in item 07 and item 09. Modelled as number fields with minimum: 0 regardless, since both are numeric quantities; the quantity column's own worked example ("0.00000001", for Bitcoin) discloses that this column carries fractional quantities to at least eight decimal places, so it is deliberately left unconstrained rather than typed as an integer.

Disclosed judgment calls

Row count differs by section on the same page: four rows for item 07 (securities/derivatives), three for item 08 (digital assets), two for item 09 (foreign brokerage accounts) — 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.
Item 08 has no country-code or currency-code column, confirmed a deliberate design choice (total price always in tenge) rather than a transcription gap, per Глава 6 paragraph 22's own prose.
Digital-asset quantity (item 08, column C) modelled as an unconstrained non-negative number, not an integer, given the worked example's own eight-decimal-place precision.
Brokerage account number and institution identification (item 07 column B name; item 09 column B account number) modelled as free strings with no pattern. Unlike the IIN fields, the page prints no footnote stating a format for these identifiers, and the worked examples are illustrative values of a type this registry has no independent format citation for.
currentSheetNumber modelled identically to Schedules 250.01, 250.02, 250.03, 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 250.04, Schedule 4 to Form 250.00, only. Explicitly out of scope, and disclosed rather than silently omitted:

The one remaining schedule (Form 250.06 — receivables/payables and trust property), disclosed by the parent Form 250.00 schema's own VERIFICATION.md as a separate, open backlog candidate for a future cycle. (Forms 250.01, 250.02, 250.03, and 250.05 have already been authored.)
The parent declaration's own gating checkboxes (hasForeignSecurities, hasDigitalAssets, hasForeignBrokerageAccounts) 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-250-04/1.0.0/: 2 valid submissions (0 errors each — one minimal filing with only the required iin field and one fuller filing populating all four rows of item 07, all three rows of item 08, and both rows of item 09) 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 securitiesEntry1CountryCode pattern, an invalid digitalAssetEntry1Quantity below its stated minimum, an invalid brokerageAccountEntry1CurrencyCode pattern, 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.

View the raw record (VERIFICATION.md)

Version history

1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan) or any government. The authoritative source is always the live government form and its official instructions.