{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kz/kgd/declaration-of-assets-and-liabilities-schedule-250-05",
  "version": "1.0.0",
  "title": "Kazakhstan Declaration of Assets and Liabilities of a Natural Person — Schedule 250.05 (Intellectual Property and Other High-Value Property)",
  "description": "The Ministry of Finance of the Republic of Kazakhstan's \"форма 250.05 — Сведения о наличии объектов интеллектуальной собственности, авторского права; сведения о наличии другого имущества\" (Form 250.05, intellectual-property/copyright objects and other high-value property), Appendix 5 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 11 (intellectual property/copyright objects) and/or item 12 (other property whose per-unit appraised value exceeds 1,000 times the monthly calculation index) on the main declaration. Approved as Appendix 5 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 250.05 in full — its own taxpayer-identification header (items 1-2, shared with the other five 250.0X schedules) and both of its own repeating sections: intellectual-property/copyright objects (row 10, up to the three rows the reference specimen prints — object type, patent/registration number, country code, and date of registration of right) and other high-value property (row 11, the same three rows — property name, quantity, country code, currency code, and appraised value), the latter section printed on the specimen itself as filled at the declarant's own discretion (заполняется по желанию физического лица) even when the gating box is checked — leaving the five other companion schedules (Forms 250.01-250.04 and 250.06) disclosed as separate, open backlog candidates, 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.",
  "status": "draft",
  "jurisdiction": {
    "country": "KZ",
    "level": "national"
  },
  "authority": {
    "name": "Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)",
    "abbreviation": "KGD",
    "url": "https://kgd.gov.kz"
  },
  "process": {
    "type": "filing",
    "language": "ru"
  },
  "source": {
    "url": "https://adilet.zan.kz/rus/docs/V2500037390",
    "retrievedAt": "2026-07-20",
    "documentRef": "Приложение 5 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 250.05"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-20",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-20",
    "notes": "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), picking up the GOV-4050 cycle's own pre-sizing of all six schedules by field count: 250.01 and 250.05 tied as the smallest two (~13 leaf columns, 2 sections each), with 250.01 already authored (GOV-4050) — leaving 250.05 as the natural next pick. Fetched the schedule's own page image fresh this cycle (curl -k, https://adilet.zan.kz/files/1576/49/201.jpg, HTTP 200, 130,083 bytes) and read it directly to transcribe both sections in full. The parent Order's own full HTML document (https://adilet.zan.kz/rus/docs/V2500037390) returned HTTP 504 Gateway Timeout on five separate attempts this cycle (distinct from the TLS-chain-missing-intermediate quirk documented on every prior KZ cycle, which is a certificate misconfiguration, not a timeout) — the static file/image server remained fully responsive throughout, so this did not block authoring, but it means the order's own explanatory chapter (Глава on форма 250.05) could not be cross-checked this cycle; disclosed honestly rather than fabricated. Boundary-checked instead directly against the adjacent schedule images: 200.jpg was fetched and confirmed to be the second page of Form 250.04 (items 08-09, ending with a barcode reading '...004010008'), and 202.jpg was fetched and confirmed to be Form 250.06 (items 12-13, opening 'Раздел В. Сведения о наличии дебиторской/кредиторской задолженности'), confirming Form 250.05 is exactly one page (201), matching the GOV-4050 cycle's own six-schedule structure list. Both of this schedule's own section headers print the identical text 'Раздел В' (confirmed via 3x zoom crop, a form-wide labelling convention already visible identically on 250.04's and 250.06's own multiple same-labelled sections — the row-number badge (10/11 here) is the schedule's actual section differentiator, not the repeated heading text, so this is not a new or 250.05-specific ambiguity). Both classifiers cited are stated directly in the page's own printed footnotes rather than requiring the explanatory chapter: item 10's footnote cites a two-letter country code and item 11's footnotes cite a two-letter country code and a three-letter currency code, all per the \"Классификатор стран мира\"/\"Классификатор валют\" (Decision No. 378 of the Customs Union Commission, 20 September 2010) — the same letter-based classifiers already established for the parent Form 250.00 schema's own entry1CashCurrencyCode field (pattern ^[A-Z]{3}$) and Schedule 250.01's own country-code fields, confirming consistency across the 250.0X family rather than assuming it. Section 11 (other high-value property) is printed on the page itself as voluntary ('Заполняется ПО ЖЕЛАНИЮ физического лица') even when the parent form's own hasOtherHighValueProperty gating box is checked — this matches what the parent Form 250.00 schema's own field description for hasOtherHighValueProperty already stated, confirming rather than introducing that disclosed scope note. No submission was made and no live kgd.gov.kz/cabinet.salyk.kz account was created or required to author this schema."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-20"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "iin",
      "label": "ИИН",
      "type": "string",
      "required": true,
      "classification": "sensitive-pii",
      "description": "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.",
      "sourceRef": "Item 1",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "representedPersonIin",
      "label": "ИИН представляемого лица",
      "type": "string",
      "required": false,
      "classification": "sensitive-pii",
      "description": "The 12-digit IIN of the minor and/or legally incapacitated person being represented, if this schedule is filed by a legal representative. The schedule page prints only a single IIN box here, unlike the main Form 250.00 declaration's own separate boolean gate and name fields for the same case.",
      "sourceRef": "Item 2",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "currentSheetNumber",
      "label": "Укажите номер текущего листа",
      "type": "integer",
      "required": false,
      "description": "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).",
      "sourceRef": "Header, top right",
      "validation": {
        "minimum": 1
      }
    },
    {
      "name": "ipEntry1Type",
      "label": "Вид объекта интеллектуальной собственности, авторского права (строка 1)",
      "type": "string",
      "required": false,
      "description": "The type of intellectual-property or copyright object reported in row 1 (e.g. фонограмма, per the printed worked example) — including such objects held outside the Republic of Kazakhstan.",
      "sourceRef": "Раздел В (row 10), row 1, column B",
      "validation": {}
    },
    {
      "name": "ipEntry1PatentNumber",
      "label": "Номер патента (либо рег. номера), при наличии (строка 1)",
      "type": "string",
      "required": false,
      "description": "The patent number (or registration number), if any, for the object in row 1.",
      "sourceRef": "Раздел В (row 10), row 1, column C",
      "validation": {}
    },
    {
      "name": "ipEntry1CountryCode",
      "label": "Код страны (строка 1)",
      "type": "string",
      "required": false,
      "description": "The two-letter country code of the country where the right in row 1 is registered, per the Classifier of World Countries (Decision No. 378 of the Customs Union Commission, 20 September 2010) — the same classifier and two-letter convention already established for the parent Form 250.00 schema and Schedule 250.01.",
      "sourceRef": "Раздел В (row 10), row 1, column D",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "ipEntry1RegistrationDate",
      "label": "Дата регистрации права (строка 1)",
      "type": "date",
      "required": false,
      "description": "The date the right in row 1 was registered.",
      "sourceRef": "Раздел В (row 10), row 1, column E",
      "validation": {}
    },
    {
      "name": "ipEntry2Type",
      "label": "Вид объекта интеллектуальной собственности, авторского права (строка 2)",
      "type": "string",
      "required": false,
      "description": "The type of intellectual-property or copyright object reported in row 2. See ipEntry1Type for the full description.",
      "sourceRef": "Раздел В (row 10), row 2, column B",
      "validation": {}
    },
    {
      "name": "ipEntry2PatentNumber",
      "label": "Номер патента (либо рег. номера), при наличии (строка 2)",
      "type": "string",
      "required": false,
      "description": "The patent number (or registration number), if any, for the object in row 2.",
      "sourceRef": "Раздел В (row 10), row 2, column C",
      "validation": {}
    },
    {
      "name": "ipEntry2CountryCode",
      "label": "Код страны (строка 2)",
      "type": "string",
      "required": false,
      "description": "The two-letter country code of the country where the right in row 2 is registered. See ipEntry1CountryCode for the classifier reference.",
      "sourceRef": "Раздел В (row 10), row 2, column D",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "ipEntry2RegistrationDate",
      "label": "Дата регистрации права (строка 2)",
      "type": "date",
      "required": false,
      "description": "The date the right in row 2 was registered.",
      "sourceRef": "Раздел В (row 10), row 2, column E",
      "validation": {}
    },
    {
      "name": "ipEntry3Type",
      "label": "Вид объекта интеллектуальной собственности, авторского права (строка 3)",
      "type": "string",
      "required": false,
      "description": "The type of intellectual-property or copyright object reported in row 3. See ipEntry1Type for the full description.",
      "sourceRef": "Раздел В (row 10), row 3, column B",
      "validation": {}
    },
    {
      "name": "ipEntry3PatentNumber",
      "label": "Номер патента (либо рег. номера), при наличии (строка 3)",
      "type": "string",
      "required": false,
      "description": "The patent number (or registration number), if any, for the object in row 3.",
      "sourceRef": "Раздел В (row 10), row 3, column C",
      "validation": {}
    },
    {
      "name": "ipEntry3CountryCode",
      "label": "Код страны (строка 3)",
      "type": "string",
      "required": false,
      "description": "The two-letter country code of the country where the right in row 3 is registered. See ipEntry1CountryCode for the classifier reference.",
      "sourceRef": "Раздел В (row 10), row 3, column D",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "ipEntry3RegistrationDate",
      "label": "Дата регистрации права (строка 3)",
      "type": "date",
      "required": false,
      "description": "The date the right in row 3 was registered.",
      "sourceRef": "Раздел В (row 10), row 3, column E",
      "validation": {}
    },
    {
      "name": "otherPropertyEntry1Name",
      "label": "Наименование имущества (объекта) (строка 1)",
      "type": "string",
      "required": false,
      "description": "The name of the other high-value property reported in row 1 (e.g. картина, per the printed worked example) — property, including outside the Republic of Kazakhstan, whose per-unit appraised value exceeds 1,000 times the monthly calculation index. This entire section is printed on the specimen as filled at the declarant's own discretion (заполняется по желанию физического лица).",
      "sourceRef": "Раздел В (row 11), row 1, column B",
      "validation": {}
    },
    {
      "name": "otherPropertyEntry1Quantity",
      "label": "Количество (строка 1)",
      "type": "number",
      "required": false,
      "description": "The quantity of the property unit in row 1.",
      "sourceRef": "Раздел В (row 11), row 1, column C",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherPropertyEntry1CountryCode",
      "label": "Код страны (строка 1)",
      "type": "string",
      "required": false,
      "description": "The two-letter country code of the country where the property in row 1 is located, per the Classifier of World Countries (Decision No. 378 of the Customs Union Commission, 20 September 2010). See ipEntry1CountryCode for the classifier reference.",
      "sourceRef": "Раздел В (row 11), row 1, column D",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "otherPropertyEntry1CurrencyCode",
      "label": "Код валюты (строка 1)",
      "type": "string",
      "required": false,
      "description": "The three-letter currency code of the appraised value in row 1, per the Classifier of Currencies (Decision No. 378 of the Customs Union Commission, 20 September 2010) — the same letter-based classifier and convention already established for the parent Form 250.00 schema's own entry1CashCurrencyCode field.",
      "sourceRef": "Раздел В (row 11), row 1, column E",
      "validation": {
        "pattern": "^[A-Z]{3}$"
      }
    },
    {
      "name": "otherPropertyEntry1AppraisedValue",
      "label": "Оценочная стоимость имущества (объекта) (строка 1)",
      "type": "number",
      "required": false,
      "description": "The appraised value of the property in row 1, in the currency stated in otherPropertyEntry1CurrencyCode.",
      "sourceRef": "Раздел В (row 11), row 1, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherPropertyEntry2Name",
      "label": "Наименование имущества (объекта) (строка 2)",
      "type": "string",
      "required": false,
      "description": "The name of the other high-value property reported in row 2. See otherPropertyEntry1Name for the full description.",
      "sourceRef": "Раздел В (row 11), row 2, column B",
      "validation": {}
    },
    {
      "name": "otherPropertyEntry2Quantity",
      "label": "Количество (строка 2)",
      "type": "number",
      "required": false,
      "description": "The quantity of the property unit in row 2.",
      "sourceRef": "Раздел В (row 11), row 2, column C",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherPropertyEntry2CountryCode",
      "label": "Код страны (строка 2)",
      "type": "string",
      "required": false,
      "description": "The two-letter country code of the country where the property in row 2 is located. See ipEntry1CountryCode for the classifier reference.",
      "sourceRef": "Раздел В (row 11), row 2, column D",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "otherPropertyEntry2CurrencyCode",
      "label": "Код валюты (строка 2)",
      "type": "string",
      "required": false,
      "description": "The three-letter currency code of the appraised value in row 2. See otherPropertyEntry1CurrencyCode for the classifier reference.",
      "sourceRef": "Раздел В (row 11), row 2, column E",
      "validation": {
        "pattern": "^[A-Z]{3}$"
      }
    },
    {
      "name": "otherPropertyEntry2AppraisedValue",
      "label": "Оценочная стоимость имущества (объекта) (строка 2)",
      "type": "number",
      "required": false,
      "description": "The appraised value of the property in row 2, in the currency stated in otherPropertyEntry2CurrencyCode.",
      "sourceRef": "Раздел В (row 11), row 2, column F",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherPropertyEntry3Name",
      "label": "Наименование имущества (объекта) (строка 3)",
      "type": "string",
      "required": false,
      "description": "The name of the other high-value property reported in row 3. See otherPropertyEntry1Name for the full description.",
      "sourceRef": "Раздел В (row 11), row 3, column B",
      "validation": {}
    },
    {
      "name": "otherPropertyEntry3Quantity",
      "label": "Количество (строка 3)",
      "type": "number",
      "required": false,
      "description": "The quantity of the property unit in row 3.",
      "sourceRef": "Раздел В (row 11), row 3, column C",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "otherPropertyEntry3CountryCode",
      "label": "Код страны (строка 3)",
      "type": "string",
      "required": false,
      "description": "The two-letter country code of the country where the property in row 3 is located. See ipEntry1CountryCode for the classifier reference.",
      "sourceRef": "Раздел В (row 11), row 3, column D",
      "validation": {
        "pattern": "^[A-Z]{2}$"
      }
    },
    {
      "name": "otherPropertyEntry3CurrencyCode",
      "label": "Код валюты (строка 3)",
      "type": "string",
      "required": false,
      "description": "The three-letter currency code of the appraised value in row 3. See otherPropertyEntry1CurrencyCode for the classifier reference.",
      "sourceRef": "Раздел В (row 11), row 3, column E",
      "validation": {
        "pattern": "^[A-Z]{3}$"
      }
    },
    {
      "name": "otherPropertyEntry3AppraisedValue",
      "label": "Оценочная стоимость имущества (объекта) (строка 3)",
      "type": "number",
      "required": false,
      "description": "The appraised value of the property in row 3, in the currency stated in otherPropertyEntry3CurrencyCode.",
      "sourceRef": "Раздел В (row 11), row 3, column F",
      "validation": {
        "minimum": 0
      }
    }
  ]
}