{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kz/kgd/declaration-of-assets-and-liabilities",
  "version": "1.0.0",
  "title": "Kazakhstan Declaration of Assets and Liabilities of an Individual (Form 250.00)",
  "description": "The Ministry of Finance of the Republic of Kazakhstan's \"Декларация об активах и обязательствах физического лица\" (Declaration of Assets and Liabilities of an Individual, Form 250.00), filed with the State Revenue Committee (Комитет государственных доходов, KGD) once, on first entry into the \"universal declaration\" (всеобщее декларирование) system, per Articles 209, 422, and 424 of the Tax Code — by candidates for elective or state office and their spouses, by persons seeking to become major participants of a bank/insurance/reinsurance organization or an investment-portfolio manager and their spouses, and (from a later wave) by other individuals once their own statutory obligation arises. Approved as Appendix 10 to the same Order of the Minister of Finance of the Republic of Kazakhstan No. 695 of 12 November 2025 that also governs Form 220.00 (already modelled in this registry, kz/kgd/individual-income-tax-declaration), published in full, unauthenticated, on the Ministry of Justice's own legal-information system, ИПС «Әділет». Unlike Form 220.00's ten schedules, which each occupy a separate numbered appendix (11 through 20) of the order, Form 250.00's own six schedules (250.01 through 250.06) are printed inside this same Appendix 10, immediately following the two-page main declaration, each occupying a single compact page. This v1.0.0 models the main Form 250.00 declaration in full — taxpayer category and its reference date, legal-representative particulars, declaration type and notification particulars, residency status, the fourteen asset/liability gating checkboxes that route to the six schedules, the below-threshold cash-on-hand disclosure, and the taxpayer-attestation block. It does not model the internal line items of any of the six schedules (real estate and vehicles abroad, foreign bank accounts and equity stakes, construction participation and investment gold, securities and digital assets and brokerage accounts, intellectual property and other high-value property, and receivables/payables and trust property) — each is disclosed, open backlog for a future, separately-versioned companion schema, the same combined-form scoping convention this registry already established for Form 220.00 and its own ten schedules. 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 10 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 \"Об утверждении форм налоговой отчетности с пояснением по их составлению и Правил их представления\" — форма 250.00 \"Декларация об активах и обязательствах физического лица\""
  },
  "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-4043. Kazakhstan's own Form 250.00 was left as a genuinely unscreened backlog note by an earlier GOV-3616/GOV-3618 cycle, which had glimpsed it only as an incidental adjacent image (195.jpg) while confirming Form 220.10 was the last schedule in the 220.0X series, without reading its content. This cycle independently fetched the same order fresh: https://adilet.zan.kz/rus/docs/V2500037390, HTTP 200 via curl -k (the same TLS-chain-missing-intermediate quirk already documented for this domain across every prior KZ cycle — a server misconfiguration, not a real access gate), text/html, 2,660,118 bytes. Confirmed via full-text search that Appendix 10 (not Appendix 9, which is Form 220.00) governs Form 250.00, and that this appendix's own eight page images (195.jpg-202.jpg, heights 830/905/430/416/416/416/416/416) hold the two-page main declaration (195-196) followed immediately by all six schedules 250.01-250.06 (197-202, one page each) with no further appendix-boundary marker until Appendix 11 begins a wholly unrelated form (Form 270.00) at image 203 — a structurally different, more compact layout than Form 220.00's own ten separately-appendixed schedules spanning 24 images. Each of the eight images was fetched directly and read visually; the main declaration's own field-by-field explanatory text (Глава 2, \"Составление Декларации (форма 250.00)\", items 1-5) was also read in full and used to resolve two genuine ambiguities the rendered images alone could not: first, item 4 (surname/first name/patronymic/phone/email) is stated in the explanatory text to record the legal representative's own particulars specifically — not the taxpayer's own name, which is not re-collected on this form given IIN already identifies them — so this v1.0.0 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 and the latter because the explanatory text itself marks email \"по желанию\", voluntary); second, taxAuthorityCode (the filer's own local tax-authority code, per explanatory-text item 3 of Раздел D) is modelled as a required filer field on the strength of that text alone, since the printed specimen's own Раздел D block (image 196) does not visually distinguish it from the four adjacent office-only fields it sits beside — the same field this registry's own kz/kgd/individual-income-tax-declaration schema already models identically. Two further disclosed judgment calls: the three mutually-exclusive taxpayer-category options (A/B/C, item 1) 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), but since only one option is ever selected per filing, this schema carries a single shared categoryReferenceDate field rather than three parallel date fields, its own description stating which meaning applies for each taxpayerCategory value; and Раздел C's own below-threshold cash-on-hand table shows exactly two blank input rows above its worked example (one currency/amount pair per row), 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) rather than a three-per-row single combined field. A genuine structural difference from Form 220.00 confirmed this cycle: 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 — consistent with 250.00 being a personal asset/liability disclosure with no entrepreneurial-liquidation concept. The declaration's four office-only fields (receiving official's name, incoming document number, date of receipt, postal-stamp date) are explicitly stated in the explanatory text's own closing sentence to be \"заполняются работником органа государственных доходов\" (filled by the revenue-body employee who receives the paper declaration) and are excluded from this schema, the same convention already established for Form 220.00. IIN format (12 digits) follows the same State Population Register Law convention already documented for this registry's kz/moj/state-registration-limited-liability-partnership schema. 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), issued under Kazakhstan's State Population Register Law.",
      "sourceRef": "Item 2 — \"ИИН\"",
      "validation": { "pattern": "^[0-9]{12}$" }
    },
    {
      "name": "taxpayerCategory",
      "label": "Выберите категорию налогоплательщика",
      "type": "enum",
      "required": true,
      "description": "Which of the three taxpayer categories this declaration is filed under: candidate_or_state_official (category A — candidates for elective office, appointees to a state or equivalent position, or their spouses), major_participant_applicant (category B — a person seeking to become a major participant of a bank, insurance/reinsurance organization, or investment-portfolio manager, or their spouse), or general (category C — anyone not falling into category A or B).",
      "sourceRef": "Item 1 — \"Выберите категорию налогоплательщика (укажите X в соответствующей ячейке): A ... B ... C\"",
      "validation": { "enum": ["candidate_or_state_official", "major_participant_applicant", "general"] }
    },
    {
      "name": "categoryReferenceDate",
      "label": "Дата, по состоянию на которую составляется декларация",
      "type": "date",
      "required": true,
      "description": "The as-of date this declaration's asset/liability information is reported for. Its legal meaning depends on taxpayerCategory: for candidate_or_state_official, the first day of the month the candidacy/nomination period began; for major_participant_applicant, the first day of the month this declaration is filed; for general, 31 December of the year preceding the year this declaration is filed.",
      "sourceRef": "Item 1 — the boxed date printed alongside each of categories A, B, and C",
      "validation": {}
    },
    {
      "name": "isLegalRepresentative",
      "label": "Вы являетесь законным представителем",
      "type": "boolean",
      "required": false,
      "description": "Whether the person completing this declaration is doing so as the legal representative (parent, adoptive parent, guardian, or trustee) of a minor and/or a person who is legally incapacitated or has limited legal capacity.",
      "sourceRef": "Item 3 — \"Если Вы являетесь законным представителем (укажите X в соответствующей ячейке)\""
    },
    {
      "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. Required when isLegalRepresentative is true.",
      "sourceRef": "Item 3 — \"...укажите ФИО (при его наличии) и ИИН представляемого лица (несовершеннолетнего и (или) недееспособного или ограниченно дееспособного)\"",
      "validation": { "pattern": "^[0-9]{12}$" },
      "requiredWhen": { "field": "isLegalRepresentative", "equals": true }
    },
    {
      "name": "representativeLastName",
      "label": "Фамилия",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The legal representative's own surname, per their identity document. Required when isLegalRepresentative is true.",
      "sourceRef": "Item 4 — \"Фамилия\"",
      "validation": { "minLength": 1, "maxLength": 100 },
      "requiredWhen": { "field": "isLegalRepresentative", "equals": true }
    },
    {
      "name": "representativeFirstName",
      "label": "Имя",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The legal representative's own first name, per their identity document. Required when isLegalRepresentative is true.",
      "sourceRef": "Item 4 — \"Имя\"",
      "validation": { "minLength": 1, "maxLength": 100 },
      "requiredWhen": { "field": "isLegalRepresentative", "equals": true }
    },
    {
      "name": "representativePatronymic",
      "label": "Отчество",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The legal representative's own patronymic, if any, per their identity document.",
      "sourceRef": "Item 4 — \"Отчество\"",
      "validation": { "maxLength": 100 }
    },
    {
      "name": "representativePhoneNumber",
      "label": "Номер телефона",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The legal representative's own contact phone number. Required when isLegalRepresentative is true.",
      "sourceRef": "Item 4 — \"Номер телефона\"",
      "validation": { "maxLength": 30 },
      "requiredWhen": { "field": "isLegalRepresentative", "equals": true }
    },
    {
      "name": "representativeEmail",
      "label": "Электронный адрес",
      "type": "string",
      "required": false,
      "classification": "pii",
      "description": "The legal representative's own email address. Printed as voluntary (по желанию) regardless of isLegalRepresentative.",
      "sourceRef": "Item 4 — \"Электронный адрес\"",
      "validation": { "maxLength": 200 }
    },
    {
      "name": "declarationType",
      "label": "Вид декларации",
      "type": "enum",
      "required": true,
      "description": "Which of the four declaration types this submission is: initial (первоначальная — the taxpayer's obligation to file arose for the first time), regular (очередная — a subsequent filing required by the underlying election/banking/insurance/securities/anti-corruption law after an initial declaration), additional (дополнительная — amending a previously filed declaration), or additional_by_notification (дополнительная по уведомлению — amending a previously filed declaration after the revenue authority's own cameral-control review identified a discrepancy).",
      "sourceRef": "Item 5 — \"Вид декларации (укажите X в соответствующей ячейке): первоначальная, очередная, дополнительная, по уведомлению\"",
      "validation": { "enum": ["initial", "regular", "additional", "additional_by_notification"] }
    },
    {
      "name": "notificationNumber",
      "label": "Номер уведомления",
      "type": "string",
      "required": false,
      "description": "The number of the revenue authority's notification that prompted this additional declaration. Required when declarationType is additional_by_notification.",
      "sourceRef": "Item 5 — \"Номер и дата уведомления (заполняются в случае представления дополнительной декларации по уведомлению): A номер\"",
      "validation": { "maxLength": 50 },
      "requiredWhen": { "field": "declarationType", "equals": "additional_by_notification" }
    },
    {
      "name": "notificationDate",
      "label": "Дата уведомления",
      "type": "date",
      "required": false,
      "description": "The date of the revenue authority's notification that prompted this additional declaration. Required when declarationType is additional_by_notification.",
      "sourceRef": "Item 5 — \"...B дата\"",
      "validation": {},
      "requiredWhen": { "field": "declarationType", "equals": "additional_by_notification" }
    },
    {
      "name": "residencyStatus",
      "label": "Признак резидентства",
      "type": "enum",
      "required": true,
      "description": "Whether the declarant is a resident or a non-resident of the Republic of Kazakhstan for tax purposes.",
      "sourceRef": "Item 6 — \"Признак резидентства (укажите X в соответствующей ячейке): A резидент, B нерезидент\"",
      "validation": { "enum": ["resident", "non_resident"] }
    },
    {
      "name": "hasForeignRealEstate",
      "label": "Недвижимое имущество, зарегистрированное в иностранном государстве",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds real estate registered in a foreign state. If true, Schedule 250.01 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 01 — \"имеется ли у Вас недвижимое имущество, зарегистрированное в иностранном государстве, находящееся за пределами Республики Казахстан?\""
    },
    {
      "name": "hasForeignVehicle",
      "label": "Транспортное средство, зарегистрированное в иностранном государстве",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds a vehicle registered in a foreign state. If true, Schedule 250.01 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 02 — \"имеется ли у Вас транспортное средство, зарегистрированное в иностранном государстве, находящееся за пределами Республики Казахстан?\""
    },
    {
      "name": "hasForeignBankAccountsOverThreshold",
      "label": "Деньги на счетах в иностранных банках, превышающие порог",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds money in accounts at foreign banks outside Kazakhstan whose combined balance across all such accounts exceeds 1,000 times the monthly calculation index (MRP). If true, Schedule 250.02 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 03a — \"а) для физического лица в сумме, совокупно превышающей по всем банковским вкладам 1000-кратный размер месячного расчетного показателя\""
    },
    {
      "name": "hasForeignBankAccountsAntiCorruptionRestricted",
      "label": "Деньги в иностранных банках (лицо с антикоррупционным ограничением)",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant, as a person who has accepted the anti-corruption restriction on opening/holding accounts abroad under the Law \"On Combating Corruption\", holds cash, valuables, or accounts at foreign banks outside Kazakhstan, regardless of amount. If true, Schedule 250.02 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 03b — \"б) для физического лица, принимающего антикоррупционное ограничение по открытию и владению счетами (вкладами), хранению наличных денег и ценностей в иностранных банках ... вне зависимости от суммы банковского вклада\""
    },
    {
      "name": "hasForeignEquityStake",
      "label": "Доля участия в уставном капитале юридического лица за пределами РК",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds an equity stake in the charter capital of a legal entity (other than a joint-stock company) established outside Kazakhstan. If true, Schedule 250.02 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 04 — \"имеется ли у Вас доля участия в уставном капитале юридического лица (за исключением акционерных обществ), созданного за пределами Республики Казахстан?\""
    },
    {
      "name": "hasForeignConstructionParticipation",
      "label": "Долевое участие в жилищном строительстве",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds a share in residential construction, including outside Kazakhstan. If true, Schedule 250.03 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 05 — \"имеется ли у Вас доля участия в жилищном строительстве, в том числе за пределами Республики Казахстан?\""
    },
    {
      "name": "hasInvestmentGold",
      "label": "Инвестиционное золото",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds investment gold, including outside Kazakhstan. If true, Schedule 250.03 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 06 — \"имеется ли у Вас инвестиционное золото, в том числе за пределами Республики Казахстан?\""
    },
    {
      "name": "hasForeignSecurities",
      "label": "Ценные бумаги, эмитенты которых зарегистрированы за пределами РК",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds securities or derivative financial instruments whose issuers are registered outside Kazakhstan. If true, Schedule 250.04 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 07 — \"имеются ли у Вас ценные бумаги, эмитенты которых зарегистрированы за пределами Республики Казахстан ...?\""
    },
    {
      "name": "hasDigitalAssets",
      "label": "Цифровые активы",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds digital assets, including outside Kazakhstan. If true, Schedule 250.04 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 08 — \"имеются ли у Вас цифровые активы, в том числе за пределами Республики Казахстан?\""
    },
    {
      "name": "hasForeignBrokerageAccounts",
      "label": "Деньги на иностранных брокерских счетах",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds money in foreign brokerage accounts. If true, Schedule 250.04 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 09 — \"имеются ли у Вас деньги на иностранных брокерских счетах?\""
    },
    {
      "name": "hasIntellectualProperty",
      "label": "Объекты интеллектуальной собственности, авторского права",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds intellectual-property or copyright objects, including outside Kazakhstan. If true, Schedule 250.05 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 10 — \"имеются ли у Вас объекты интеллектуальной собственности, авторского права, в том числе за пределами Республики Казахстан?\""
    },
    {
      "name": "hasOtherHighValueProperty",
      "label": "Другое имущество выше порога",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant holds other property, including outside Kazakhstan, whose per-unit estimated value exceeds 1,000 times the monthly calculation index (MRP). The underlying Schedule 250.05 section this gates is itself printed as voluntary (заполняется по желанию физического лица) even when this box is checked. If true, Schedule 250.05 (out of this schema's scope) may be attached.",
      "sourceRef": "Item 11 — \"имеется ли у Вас другое имущество, в том числе за пределами Республики Казахстан, оценочная стоимость единицы которого превышает 1000-кратный размер месячного расчетного показателя?\""
    },
    {
      "name": "hasReceivablesOrPayables",
      "label": "Дебиторская/кредиторская задолженность",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant has receivables or payables, including outside Kazakhstan. If true, Schedule 250.06 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 12 — \"имеется ли у Вас дебиторская/кредиторская задолженность, в том числе за пределами Республики Казахстан?\""
    },
    {
      "name": "hasTrustProperty",
      "label": "Имущество, трасты, переданные в доверительное управление",
      "type": "boolean",
      "required": false,
      "description": "Whether the declarant has property or trusts placed into trust management. If true, Schedule 250.06 (out of this schema's scope) must be attached.",
      "sourceRef": "Item 13 — \"имеется ли у Вас имущество, трасты, переданные в доверительное управление?\""
    },
    {
      "name": "entry1CashCurrencyCode",
      "label": "Код валюты (строка 1)",
      "type": "string",
      "required": false,
      "description": "The three-letter currency code (per Appendix 23 \"Классификатор валют\" to Decision No. 378 of the Customs Union Commission, an external classifier not embedded in this schema) of the first reported cash-on-hand amount not exceeding, in aggregate, 10,000 times the monthly calculation index (MRP).",
      "sourceRef": "Раздел C, row 1, column B — \"Код валюты\"",
      "validation": { "pattern": "^[A-Z]{3}$" }
    },
    {
      "name": "entry1CashAmount",
      "label": "Сумма наличных денег (строка 1)",
      "type": "number",
      "required": false,
      "description": "The first reported cash-on-hand amount, in the currency of entry1CashCurrencyCode.",
      "sourceRef": "Раздел C, row 1, column C — \"Сумма\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "entry2CashCurrencyCode",
      "label": "Код валюты (строка 2)",
      "type": "string",
      "required": false,
      "description": "The three-letter currency code of the second reported cash-on-hand amount, if a second currency is also being disclosed.",
      "sourceRef": "Раздел C, row 2, column B — \"Код валюты\"",
      "validation": { "pattern": "^[A-Z]{3}$" }
    },
    {
      "name": "entry2CashAmount",
      "label": "Сумма наличных денег (строка 2)",
      "type": "number",
      "required": false,
      "description": "The second reported cash-on-hand amount, in the currency of entry2CashCurrencyCode.",
      "sourceRef": "Раздел C, row 2, column C — \"Сумма\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "attestationSignatoryName",
      "label": "Фамилия, имя, отчество (при его наличии) налогоплательщика/законного представителя",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The full name of whoever signs the attestation — the taxpayer themself, or their legal representative — confirming the accuracy and completeness of this declaration.",
      "sourceRef": "Раздел D. Ответственность налогоплательщика — \"Ф.И.О. (при его наличии) налогоплательщика/законного представителя\"",
      "validation": { "minLength": 1, "maxLength": 200 }
    },
    {
      "name": "declarationSubmissionDate",
      "label": "Дата подачи декларации",
      "type": "date",
      "required": true,
      "description": "The date this declaration is filed with the revenue authority.",
      "sourceRef": "Раздел D. Ответственность налогоплательщика — \"Дата подачи декларации\"",
      "validation": {}
    },
    {
      "name": "taxAuthorityCode",
      "label": "Код органа государственных доходов",
      "type": "string",
      "required": true,
      "description": "The code of the State Revenue Committee territorial body, by the declarant's place of residence, with which this declaration is filed.",
      "sourceRef": "Раздел D. Ответственность налогоплательщика — \"код органа государственных доходов\" (per the order's own explanatory text, item 3)",
      "validation": { "maxLength": 20 }
    }
  ]
}