# Verification record — `kz/kgd/declaration-of-assets-and-liabilities` 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`:** `2026-07-20` This is a `GovSchema Standard Research` cycle (**GOV-4043**), deepening Kazakhstan's Taxes vertical by screening and authoring a candidate the GOV-3616/GOV-3618 cycle had glimpsed only in passing — an adjacent, unrelated form image seen while confirming Form 220.10 was the last of Form 220.00's own ten schedules — but never read or investigated. ## Why this candidate The 2026-07-20 heartbeat opened with the entire disclosed UA DPS companion-schedule backlog just closed (GOV-4037, the tenth and last of ten annexes) and Kazakhstan's own Form 220.0X schedule series already fully modelled (GOV-3477 through GOV-3618). Rather than force a re-screen of a gated source or immediately open a new jurisdiction, this cycle re-scanned CATALOG.md's own disclosed notes and found one specific, never-investigated lead: Form 250.00, seen only as image 195.jpg immediately after Form 220.10's own image 194.jpg. In parallel, two new-jurisdiction candidates (Azerbaijan's driver's-license change form, Uzbekistan's employer income/social-tax reporting form) were also scouted and found strong — see "Known gaps" below for both, left as ready-to-use backlog rather than authored this cycle, since deepening Kazakhstan's own already-open backlog item took priority per this registry's standing per-cycle procedure. ## 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 Form 220.00. - **URL (directly retrieved, HTTP 200):** `https://adilet.zan.kz/rus/docs/V2500037390` - **Access note:** the same TLS-certificate-chain-missing-an-intermediate quirk already documented for this domain across every prior KZ cycle (`openssl verify` code 21) — a server misconfiguration, not a real access gate. `curl -k` loads the page at HTTP 200. Fetched fresh this cycle: 2,660,118 bytes, text/html. - **Structure confirmed:** the order's own item-9-adjacent item 10 — "форму декларации об активах и обязательствах физического лица (форма 250.00) с пояснением по ее составлению согласно приложению 10" — is Form 250.00, modelled by this schema, governed by **Appendix 10** (distinct from Form 220.00's Appendix 9). Appendix 10 embeds its own form templates as eight scanned page images (`/files/1576/49/{195,196,197,198,199,200,201,202}.jpg`), immediately followed by the appendix's own prose filing instructions ("Пояснение по составлению...", read in full for this cycle) — text confirmed to have only two chapters (Глава 1 "Общие положения", Глава 2 "Составление Декларации (форма 250.00)") for the main declaration, followed by six further chapters (Глава 3-8), one per schedule (250.01-250.06), before Appendix 11 begins a wholly unrelated form (Form 270.00) — confirming no further Form 250.0X schedule exists beyond 250.06. - **Extraction method:** all eight page images were fetched directly (`curl -k`) and read visually, cross-checked against the explanatory text read in full: - **195.jpg-196.jpg** (heights 830, 905) — the two-page main Form 250.00 declaration, this schema's scope. - **197.jpg** (height 430) — Schedule 250.01 (Приложение 1: foreign real estate and foreign vehicles, items 01-02). - **198.jpg** (height 416) — Schedule 250.02 (Приложение 2: foreign bank accounts over/under threshold and foreign equity stakes, items 03a/03b/04). - **199.jpg** (height 416) — Schedule 250.03 (Приложение 3: foreign housing-construction participation and investment gold, items 05-06). - **200.jpg** (height 416) — Schedule 250.04 (Приложение 4: foreign securities/derivatives, digital assets, and foreign brokerage accounts, items 07-09). - **201.jpg** (height 416) — Schedule 250.05 (Приложение 5: intellectual property/copyright objects and other high-value property, items 10-11). - **202.jpg** (height 416) — Schedule 250.06 (Приложение 6: receivables/ payables and trust property, items 12-13). Every field on Form 250.00 itself (items 1-6, the fourteen asset/ liability gating checkboxes 01-13, the below-threshold cash-on-hand table, and the responsibility/attestation block) was transcribed directly from the page images in item order, then cross-checked against the explanatory text (Глава 2) for two ambiguities the images alone left open — see "Disclosed judgment calls" below. ### External classifiers cited, not embedded - **Currency code (Раздел C, cash-on-hand table):** the order's own explanatory rules point to the same Appendix 23 "Классификатор валют" (Currency Classifier) to Decision No. 378 of the Customs Union Commission (20 September 2010) already cited by `kz/kgd/individual-income-tax-declaration`. Modelled as a pattern-constrained free string (`entry1CashCurrencyCode`, `entry2CashCurrencyCode`) rather than an invented enum. - **IIN (Individual Identification Number) format:** confirmed as a 12-digit personal identifier under Kazakhstan's State Population Register Law, the same convention already documented for this registry's `kz/moj/state-registration-limited-liability-partnership` and `kz/kgd/individual-income-tax-declaration` schemas. ## Disclosed judgment calls - **`categoryReferenceDate` as a single shared field.** Item 1's three mutually-exclusive taxpayer-category options (A/B/C) each print their own boxed date with a distinct legal meaning (first day of the candidacy month; first day of the filing month; 31 December of the preceding year). Since exactly one option is ever selected per filing, this schema carries one shared `categoryReferenceDate` field rather than three parallel per-category date fields, with the field's own description stating which meaning applies for each `taxpayerCategory` value. - **Item 4 (name/phone/email) scoped to the legal representative, not the taxpayer.** The rendered image alone does not visually gate item 4 to the legal-representative case, but the explanatory text (Глава 2, its own numbered item 3) states explicitly that line 4 records "фамилия, имя, отчество физического лица ... законного представителя несовершеннолетнего лица" — the legal representative's own particulars, not the taxpayer's (whose own name is not re-collected on this form given their IIN already identifies them, and who signs under their own name in the Раздел D attestation block instead). This schema therefore models `representativeLastName`, `representativeFirstName`, and `representativePhoneNumber` as `requiredWhen isLegalRepresentative` is `true`; `representativePatronymic` and `representativeEmail` remain optional even then — the former per this registry's standard Kazakh/ Russian "if any" naming convention, the latter because the explanatory text itself marks email "по желанию" (voluntary). - **`taxAuthorityCode` modelled as a required filer field on textual authority alone.** The printed Раздел D block (image 196.jpg) does not visually distinguish this box from the four adjacent office-only fields it sits beside, but the explanatory text's own numbered item 3 states it is "код органа государственных доходов по месту жительства налогоплательщика" — the filer's own local tax-authority code, not one the receiving official assigns — the same field this registry's own `kz/kgd/individual-income-tax-declaration` schema already models identically for Form 220.00's structurally equivalent block. - **Раздел C's cash-on-hand table capacity.** The rendered image shows exactly two blank input rows (one currency/amount pair per row) above its own worked example, with no stated numeric capacity in the explanatory text. Modelled as `entry1CashCurrencyCode`/`entry1CashAmount` and `entry2CashCurrencyCode`/`entry2CashAmount`, both entries optional, following this registry's established `entryN`-prefixed convention for small bounded-capacity tables (e.g. `kz/kgd/individual-income-tax-declaration-schedule-220-07`) — a visual reading, not a textually stated count, disclosed as a judgment call. - **`hasOtherHighValueProperty` (item 11) description.** Schedule 250.05's own section for this item is printed "Заполняется ПО ЖЕЛАНИЮ физического лица" (filled voluntarily, by the individual's own wish) even when this gating box is checked — the only one of the fourteen gating checkboxes whose underlying schedule section is itself marked voluntary. Disclosed in the field's own description; does not change this v1.0.0's own scope, since Schedule 250.05 is out of scope regardless. ## Genuine structural difference from Form 220.00 Form 250.00's own `declarationType` is a **four-value** convention (первоначальная/очередная/дополнительная/дополнительная по уведомлению) with no "ликвидационная" (liquidation) option, unlike Form 220.00's five-value convention (`primary`/`regular`/`additional`/`by_notification`/`liquidation`) — consistent with Form 250.00 being a personal asset/liability disclosure with no entrepreneurial-liquidation concept behind it. ## Scope and disclosed boundaries This schema is deliberately scoped to **Form 250.00, the main declaration, only.** Explicitly out of scope, and disclosed rather than silently omitted: - **All six schedules' internal line items** (Forms 250.01 through 250.06, one compact page each in the reference specimen — see "Extraction method" above for each schedule's own subject matter). Form 250.00 gates each schedule with its own asset/liability checkbox (items 01-13); this schema models each of those fourteen checkboxes as its own boolean field (`hasForeignRealEstate` through `hasTrustProperty`) but not the schedule content behind them — the same combined-form scoping convention already established in this registry for Form 220.00 and its own ten schedules. Unlike that series, all six of Form 250.00's schedules are considerably smaller (one page, 2-3 repeating rows each, per the images examined this cycle) — a materially smaller effort than the 220.0X series for a future companion-schema cycle to pick up. - **The receiving tax authority's own fields**: the name of the official who accepted the declaration, the incoming document number, the declaration's date of receipt, and the postal-stamp date are stated explicitly in the explanatory text's own closing sentence to be "заполняются работником органа государственных доходов" (filled by the revenue-body employee) — disclosed, not modelled, the same convention already established for Form 220.00. ## Conformance fixtures 11 fixtures are committed under `conformance/kz/kgd/declaration-of-assets-and-liabilities/1.0.0/`: 2 valid submissions (0 errors each — one minimal general-category resident filing with no assets/schedules checked, one fuller candidate-category filing via a legal representative, non-resident, additional-by-notification, with three asset checkboxes and both cash-table rows populated, exercising every `requiredWhen` branch) and 9 mutation-control fixtures (each expected to raise exactly 1 error): a missing required `iin`, an invalid `iin` pattern (wrong digit count), an invalid `taxpayerCategory` enum value, an invalid `declarationType` enum value, an invalid `residencyStatus` enum value, a missing `attestationSignatoryName`, a negative `entry1CashAmount` (below the valid 0 minimum), a missing `representativeLastName` when `isLegalRepresentative` is `true`, and a missing `notificationNumber` when `declarationType` is `additional_by_notification`. All 11 were checked with a from-scratch, throwaway Node mock validator implementing this schema's own `required`/`requiredWhen`/`validation` rules (not committed, per this registry's established per-cycle practice). Both `tools/validate.mjs` and `tools/validate-ajv.mjs` pass at 557/557 across the full registry with this schema added. ## Known gaps - All six schedules (Forms 250.01-250.06) are open backlog for future companion schemas — see "Scope and disclosed boundaries" above for each schedule's own page and subject matter; considerably smaller in aggregate than Form 220.00's own ten-schedule series. - **Azerbaijan's driver's-licence change/replacement application** (Appendix 6 to MIA Instruction Q16-001-12, `https://mia.gov.az/files/uploader/sv_deyishilme.doc`, a genuine unauthenticated legacy-`.doc` single-page form, ~18-20 fields, no companion schedules needed) was scouted this cycle as a strong, ready-to-author 74th-jurisdiction DMV candidate — not authored this cycle. - **Uzbekistan's employer income/social-tax reporting form** (Appendix 4 to State Tax Committee/Ministry of Finance Resolution No. 3221, `https://lex.uz/files/7889507.zip`, a genuine unauthenticated legacy-`.doc` file inside a directly downloadable ZIP, a numbered line-code computation table) was scouted this cycle as a strong 74th/75th-jurisdiction Taxes candidate — not authored this cycle; a distinct individual annual-income declaration is believed to exist in the same resolution's other appendices but was not pinned down to an exact appendix number this cycle. - Kazakhstan's remaining verticals — DMV, Passport, Visa, and National ID — remain re-confirmed weak/gated per the GOV-3459 cycle (Visa: reCAPTCHA; DMV/Passport/National ID: login+EDS-gated `egov.kz`); not re-screened this cycle. ## Verification method assessment `manual-source-review-v1` — a human/agent read the primary source directly (as scanned page images, cross-checked against the order's own explanatory text) and transcribed its fields. No automated re-verification tooling exists yet for this schema; `nextReviewBy` is set 6 months out per the practice's default cadence.