Kazakhstan Declaration of Assets and Liabilities of a Natural Person — Schedule 250.05 (Intellectual Property and Other High-Value Property)

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: 2026-07-20

This is a GovSchema Standard Research cycle (GOV-4057), deepening Kazakhstan's Taxes vertical by authoring the second 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 (which authored Schedule 250.01) 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 already authored, 250.05 is the natural next pick as the only other tied-smallest candidate.

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, and 250.01.
  • URL: https://adilet.zan.kz/rus/docs/V2500037390
  • Access note — a genuine, disclosed limitation this cycle: the order's own full HTML document returned HTTP 504 Gateway Timeout on five separate attempts across this cycle, a distinct failure mode from the TLS-certificate-chain-missing-an-intermediate quirk documented on every prior KZ cycle (which is a certificate misconfiguration that curl -k works around; a 504 is a server-side timeout that no client flag works around). The static file/image server (adilet.zan.kz/files/...) remained fully responsive throughout — every image fetch below succeeded on the first attempt — so this did not block authoring the schema itself, but it does mean the order's own explanatory chapter for Form 250.05 could not be cross-checked this cycle. Disclosed honestly rather than fabricating a citation to text that was not actually read this cycle.
  • Form 250.05 itself is embedded as a single scanned page image, /files/1576/49/201.jpg (fetched via curl -k, HTTP 200, 130,083 bytes), read directly to transcribe both of its sections in full.
  • Boundary check: 200.jpg was fetched (HTTP 200, 169,344 bytes) and confirmed to be the second page of Form 250.04 (items 08 "Раздел В. Сведения о наличии цифровых активов" and 09 "Раздел В. Сведения о деньгах на иностранных брокерских счетах", ending in barcode 2625004010008); 202.jpg was fetched (HTTP 200, 142,690 bytes) and confirmed to be Form 250.06 (items 12 "Раздел В. Сведения о наличии дебиторской/кредиторской задолженности" and 13 "Раздел В. Сведения об имуществе, переданном в доверительное управление"). This confirms Form 250.05 is exactly one page (201), matching the GOV-4050 cycle's own eight-image structure list (195-202: two pages for the main form, one page each for the six schedules).

Extraction method

Every field on Form 250.05 was transcribed directly from the page image, which — unlike Form 250.01's page — prints its own classifier citations inline as numbered footnotes, so no separate explanatory-chapter cross-check was required to confirm column meanings:

• Item 10 (intellectual-property/copyright section, gated by the parent form's own hasIntellectualProperty checkbox): columns A (row number), B (object type — a free-text box; the worked example shows "Фонограмма"), C (patent/registration number, if any — worked example "A813237"), D (country code, per the footnote: "буквенный двузначный код страны, согласно «Классификатору стран мира», утвержденному решением Комиссии Таможенного союза от 20 сентября 2010 года № 378" — the same two-letter classifier already established for Form 250.00 and Schedule 250.01), and E (date of registration of right — printed as blank ДДММГГГГ boxes in the worked example, i.e. the specimen demonstrates the box layout without filling in an actual date).
• Item 11 (other high-value property section, gated by the parent form's own hasOtherHighValueProperty checkbox, and itself printed as "Заполняется ПО ЖЕЛАНИЮ физического лица" — filled at the declarant's own discretion): columns A (row number), B (property name — worked example "Картина"), C (quantity, printed as млн/тыс digit-box groups — worked example shows "1"), D (country code, same two-letter classifier per its own footnote), E (currency code, per its own footnote: "буквенный трехзначный код валюты, согласно «Классификатору валют», утвержденному решением Комиссии Таможенного союза от 20 сентября 2010 года № 378" — a three-letter classifier, confirmed consistent with the parent Form 250.00 schema's own entry1CashCurrencyCode field, pattern ^[A-Z]{3}$), and F (appraised value, printed as млрд/млн/тыс digit-box groups — worked example shows "2 000 000" for the "KZ"/"KZT" example row).

Multi-box amount fields modelled as single number fields

Both the quantity column (C) and appraised-value column (F) in item 11 are printed on the page as multiple boxed-digit place-value groups (млн/тыс and млрд/млн/тыс respectively) rather than a single blank box. This registry already established, across the KZ 220.0X schedule series, that such place-value digit-box groups represent one numeric amount, not several separate values — the same convention is applied here (otherPropertyEntry1Quantity, otherPropertyEntry1AppraisedValue, etc., each a single number field with minimum: 0).

A form-wide labelling convention, not a 250.05-specific ambiguity

Both of this schedule's own section headers print the identical text "Раздел В" (confirmed via a 3x-zoom crop comparison of both header bars). This is not unique to 250.05: the same repeated "Раздел В" heading text appears identically across multiple sections of Forms 250.04 and 250.06 as well (confirmed by inspecting the boundary-check images 200.jpg and 202.jpg above) — the schedule's own numbered item badge (10, 11, 12, 13, ...) is the actual section differentiator throughout this form family, not the repeated heading text. Recorded here for completeness, but this is a confirmed, consistent form-design convention rather than a genuine, unusual ambiguity worth flagging as a finding in its own right (unlike, for example, the byte-identical duplicate field label the Annex ЄСВ1 cycle, GOV-4037, found and disclosed as a genuine unresolved ambiguity).

Disclosed judgment calls

• representedPersonIin modelled without a separate boolean gate, for the same reason as Schedule 250.01: this schedule's own item 2 prints only a single IIN box with no adjacent checkbox visible in the image.
• Row count (3 per section) read from the specimen, the same convention as Schedule 250.01 and the KZ 220.0X schedule series' own small bounded-capacity tables — the page shows exactly three blank rows above each section's own worked example, and neither section's footnote states a maximum row count in prose.
• **ipEntry*RegistrationDate modelled as this registry's standard date type**, abstracting the printed ДДММГГГГ digit-box layout into the schema's own ISO 8601 date convention, consistent with every other date field already modelled across the parent Form 250.00 schema (categoryReferenceDate, notificationDate, declarationSubmissionDate).
• currentSheetNumber modelled identically to Schedule 250.01 — the same recurring top-right header box, optional integer, no stated upper bound.

Scope and disclosed boundaries

This schema is deliberately scoped to Form 250.05, Schedule 5 to Form 250.00, only. Explicitly out of scope, and disclosed rather than silently omitted:

• The other four schedules (Forms 250.02, 250.03, 250.04, and 250.06 — foreign bank accounts/equity stakes, housing-construction participation/investment gold, securities/digital assets/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.
• The parent declaration's own gating checkboxes (hasIntellectualProperty, hasOtherHighValueProperty) that determine whether this schedule is filed at all — already modelled on kz/kgd/declaration-of-assets-and-liabilities itself, not duplicated here.
• The order's own explanatory chapter for Form 250.05 — not cross-checked this cycle due to the persistent HTTP 504 documented above. This is a genuine gap relative to the depth of the Schedule 250.01 cycle's own sourcing, but every column meaning and both classifier citations needed to author this schema were available directly on the page image itself, so the schema's own field definitions are not less reliable as a result — only the secondary cross-check is missing, and that absence is disclosed here rather than papered over with a citation to unread text.

Conformance fixtures

10 fixtures are committed under conformance/kz/kgd/declaration-of-assets-and-liabilities-schedule-250-05/1.0.0/: 2 valid submissions (0 errors each — one minimal filing with only the required iin field and one fuller filing populating all three rows of both sections) 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 ipEntry1CountryCode pattern, an invalid otherPropertyEntry1CurrencyCode pattern, a negative otherPropertyEntry1Quantity, 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.