Kazakhstan Individual Income Tax Declaration (Form 220.00)

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: 2026-07-17

This is a GovSchema Standard Research cycle (GOV-3477), deepening Kazakhstan's Taxes vertical by authoring the disclosed backup candidate the prior GOV-3459 cycle flagged when Kazakhstan opened as the registry's 72nd jurisdiction (via its Business Formation schema, kz/moj/state-registration-limited-liability-partnership).

Why this candidate

The GOV-3459 cycle screened Kazakhstan's other verticals and found Visa CAPTCHA-gated and DMV/Passport/National-ID/Taxes-*filing* login-and-EDS-gated behind egov.kz/cabinet.salyk.kz — but disclosed one specific, ready-to-scope exception: a blank Individual Income Tax Declaration (Form 220.00) published, unauthenticated, via the same adilet.zan.kz route that sourced the LLC registration schema. This cycle re-scanned CATALOG.md's own "Genuinely open, well-sourced candidates" section fresh, found this candidate still open and unclaimed, and used it rather than scouting a fresh new jurisdiction — deepening an already-open jurisdiction's genuinely open backlog item over opening a 73rd jurisdiction from scratch, 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) that administers individual income tax filing — official site confirmed at https://kgd.gov.kz.
• Document — Order of the Minister of Finance of the Republic of Kazakhstan No. 695, 12 November 2025 ("Об утверждении форм налоговой отчетности с пояснением по их составлению и Правил их представления").
  • 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 in the GOV-3459 cycle (openssl verify code 21) — a server misconfiguration, not a real access gate. curl -k loads the page at HTTP 200. Re-confirmed this cycle with a fresh fetch.
  • File identity: full consolidated-legislation HTML page, 2,659,981 bytes.
  • Structure confirmed: the order lists 29 numbered tax-reporting forms, each with its own numbered Appendix. Item 9 of that list — "форму декларации по индивидуальному подоходному налогу (форма 220.00) с пояснением по ее составлению согласно приложению 9" — is Form 220.00, modelled by this schema. Appendix 9 itself embeds the actual form templates as scanned page images (/files/1576/49/{170..194}.jpg), not as native HTML text or AcroForm widgets, followed by the appendix's own prose filing instructions ("Пояснение по составлению...").
  • Extraction method: each of the 25 page images (170.jpg through 194.jpg) was fetched directly (curl -k) and read visually. Form 220.00 itself is a single page (170.jpg); its ten schedules follow across the remaining 24 images, mapped by their own printed "форма 220.0N стр.NN" headers: Every field on Form 220.00 itself (items 1-11, the tax-obligation line 220.00.001, and the responsibility/attestation block) was transcribed directly from the page image in item order.
    • 220.01 (worldwide income, deductions, tax computation) — images 171-175, 5 pages.
    • 220.02 (fixed-asset deductions) — images 176-177, 2 pages.
    • 220.03 (treaty-exempt income) — image 178, 1 page.
    • 220.04 (foreign-source income and tax credit) — images 179-180, 2 pages.
    • 220.05 (loss accounting) — image 181, 1 page.
    • 220.06 (controlled-foreign-company taxation) — images 182-187, 6 pages.
    • 220.07 (gratuitously received/transferred property) — images 188-190, 3 pages.
    • 220.08 (AIFC income) — image 191, 1 page.
    • 220.09 (non-VAT-payer expenses) — images 192-193, 2 pages.
    • 220.10 (digital-asset holdings) — image 194, 1 page.

External classifiers cited, not embedded

• Currency code (item 8): the order's own explanatory rules (paragraph 72) point to Appendix 23 "Классификатор валют" (Currency Classifier) to Decision No. 378 of the Customs Union Commission (20 September 2010) — a separate legal act, not reproduced in this order. Modelled as a free string (currencyCode) rather than an invented enum.
• Country-of-residence code (item 11A): paragraph 73 of the same explanatory rules points to that same Decision's Appendix 22 "Классификатор стран мира" (World Country Classifier). Modelled as a free string (residenceCountryCode) 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 schema.

Scope and disclosed boundaries

This schema is deliberately scoped to Form 220.00, the main declaration, only. Explicitly out of scope, and disclosed rather than silently omitted:

• All ten schedules' internal line items (Forms 220.01 through 220.10, 24 pages combined in the reference specimen). Form 220.00 gates each schedule with a single "submitted appendices" checkbox (item 9); this schema models each of those ten checkboxes as its own boolean field (appendix22001Attached through appendix22010Attached) but not the schedule content behind them — the same combined-form scoping convention already established in this registry for Lithuania's GPM311 (GOV-2969), Romania's Formulary 212 (GOV-2797), and Greece's Ε1/Ε2/Ε3 income tax return. Form 220.01 alone is a substantial standalone worldwide-income/ deduction/tax-computation schedule and Form 220.06 (CFC taxation) is a further 6 pages — either would be a reasonably scoped future companion schema on its own.
• 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 populated by the tax authority upon receipt, not entered by the filer — disclosed, not modelled, consistent with this registry's convention of excluding office-only sections.
• The seal placement printed beside the taxpayer's signature is marked in the source itself as excluded for private-entrepreneurship subjects — the population this declaration (individual entrepreneurs, farm households, non-resident individuals) is drawn from — so it is not modelled.
• Currency and country-of-residence codes are cited to their governing external classifiers (see above) rather than embedded as closed enums.

Conformance fixtures

10 fixtures are committed under conformance/kz/kgd/individual-income-tax-declaration/1.0.0/: 2 valid submissions (0 errors each — one minimal resident filing with no schedules attached, one fuller non-resident by-notification filing with four schedules attached, exercising every requiredWhen branch) and 8 mutation-control fixtures (each expected to raise exactly 1 error): a missing required taxpayerName, an invalid iin pattern (wrong digit count), an invalid declarationType enum value, a missing notificationNumber when declarationType is by_notification, a missing residenceCountryCode when residencyStatus is non_resident, an invalid residencyStatus enum value, a totalCalculatedIitAmountTenge below the valid 0 minimum, and a missing required appendix22001Attached. All 10 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 528/528 across the full registry with this schema added.

Known gaps

• All ten schedules (Forms 220.01-220.10) are open backlog for future companion schemas — see "Scope and disclosed boundaries" above for each schedule's own page count and subject matter.
• 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) 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.