Kazakhstan Individual Income Tax Declaration — Schedule 220.01 (Worldwide Income, Deductions, and Tax Computation)

Fields

• iin string required

  The taxpayer's 12-digit Individual Identification Number (ИИН), the same identifier used on the main Form 220.00 declaration this schedule is attached to.

  pattern
• taxPeriodYear integer required

  The calendar year of the tax period for which this schedule is filed.

• activityTypeCode integer required

  Which of four activity-type categories this schedule reports on, indicated by marking one of four numbered boxes (1-4) on the form. The form page itself prints only the box numbers, not a legend of what each number designates; the underlying categorization is defined elsewhere in the Tax Code provisions this declaration implements and was not located as an embedded classifier in this specimen.

  range: 1–4
• separateAccountingActivity boolean optional

  Whether this schedule reports on a type of activity for which the taxpayer maintains separate tax accounting.

• realizationIncome number optional

  Income from realization (sale) of goods, works, services, and related items — the parent line summed from the six sub-items below.

  range: 0–∞
• realizationIncomeGoodsWorksServices number optional

  Income from the sale of goods, works, and services.

  range: 0–∞
• realizationIncomeLoanRepoRemuneration number optional

  Income in the form of remuneration (interest) on a credit, loan, or microcredit, or on repo transactions.

  range: 0–∞
• realizationIncomeFinanceLeaseTransfer number optional

  Income in the form of remuneration for transferring property under a finance lease.

  range: 0–∞
• realizationIncomeRoyalty number optional

  Royalty income.

  range: 0–∞
• realizationIncomeRental number optional

  Income from renting out property.

  range: 0–∞
• realizationIncomeJointActivity number optional

  Income from carrying out joint activity (a partnership/simple-partnership arrangement).

  range: 0–∞
• adjudicatedPenaltiesIncome number optional

  Penalties, fines, or late-payment interest awarded by a court or acknowledged by the debtor.

  range: 0–∞
• doubtfulObligationsIncome number optional

  Income from doubtful obligations — the parent line summed from the four sub-items below.

  range: 0–∞
• doubtfulObligationsIncomeLoanContracts number optional

  Doubtful obligations arising from credit, loan, or microcredit agreements.

  range: 0–∞
• doubtfulObligationsIncomeLeaseContracts number optional

  Doubtful obligations arising from lease agreements.

  range: 0–∞
• doubtfulObligationsIncomeAccruedEmployeeIncome number optional

  Doubtful obligations arising from accrued employee income.

  range: 0–∞
• doubtfulObligationsIncomeOther number optional

  Doubtful obligations not covered by sub-items I-III.

  range: 0–∞
• debtWriteOffIncome number optional

  Income from the write-off of obligations — the parent line summed from the four sub-items below.

  range: 0–∞
• debtWriteOffIncomeCreditorWaivedClaim number optional

  An obligation for which the creditor has waived its claim against the taxpayer for performance.

  range: 0–∞
• debtWriteOffIncomeUnclaimedByCreditor number optional

  An obligation not claimed by the creditor.

  range: 0–∞
• debtWriteOffIncomeLimitationPeriodExpired number optional

  An obligation for which the statute-of-limitations period established by the law of the Republic of Kazakhstan expired during the tax period.

  range: 0–∞
• debtWriteOffIncomeCourtBarredCreditor number optional

  An obligation whose performance the creditor is no longer entitled to demand under a court decision that has entered into legal force.

  range: 0–∞
• claimAssignmentIncome number optional

  Income from the assignment of a right of claim — the parent line summed from the two sub-items below.

  range: 0–∞
• claimAssignmentIncomeAcquired number optional

  Income from an acquired right of claim.

  range: 0–∞
• claimAssignmentIncomeAssigned number optional

  Income from an assigned right of claim.

  range: 0–∞
• fixedAssetDisposalIncome number optional

  Income from the disposal of fixed assets.

  range: 0–∞
• priorDeductionCompensationIncome number optional

  Compensation received for deductions previously claimed.

  range: 0–∞
• priorDeductionCompensationDetailType string optional

  The specific type of previously-claimed deduction this compensation relates to, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• priorDeductionCompensationDetailAmount number optional

  The amount of compensation received for the deduction type selected in priorDeductionCompensationDetailType.

  range: 0–∞
• giftedPropertyIncome number optional

  Income in the form of property received free of charge.

  range: 0–∞
• businessSaleIncome number optional

  Income (loss) from the sale of an enterprise as a property complex.

  range: 0–∞
• inventoryValuationMethodChangeIncome number optional

  Positive difference arising from applying a new inventory valuation method.

  range: 0–∞
• landfillFundMisuseIncome number optional

  Income from the non-designated use of funds from a waste-landfill decommissioning fund.

  range: 0–∞
• capitalGainIncome number optional

  Income from capital gains — the parent line summed from the nine sub-items below.

  range: 0–∞
• capitalGainIncomeLandPlots number optional

  Capital gain from land plots.

  range: 0–∞
• capitalGainIncomeInvestmentGold number optional

  Capital gain from investment gold.

  range: 0–∞
• capitalGainIncomeSecurities number optional

  Capital gain from securities.

  range: 0–∞
• capitalGainIncomeSecuritiesType string optional

  The specific type of security this capital gain relates to, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• capitalGainIncomeParticipationShare number optional

  Capital gain from a participation share.

  range: 0–∞
• capitalGainIncomeUnfinishedConstruction number optional

  Capital gain from unfinished-construction objects.

  range: 0–∞
• capitalGainIncomeUninstalledMachinery number optional

  Capital gain from uninstalled machinery and equipment.

  range: 0–∞
• capitalGainIncomeOtherLongLivedAssets number optional

  Capital gain from assets with a service life of more than one year that are not classified as fixed assets, inventory, or digital assets (including long-term assets held for sale).

  range: 0–∞
• capitalGainIncomeOtherNonDepreciableAssets number optional

  Capital gain from other non-depreciable assets.

  range: 0–∞
• capitalGainIncomeAssetsFullyDeducted number optional

  Capital gain from assets whose value has been fully claimed as a deduction.

  range: 0–∞
• derivativeFinancialInstrumentIncome number optional

  Income from derivative financial instruments — the parent line summed from the three sub-items below.

  range: 0–∞
• derivativeFinancialInstrumentIncomeHedging number optional

  Derivative income used for hedging purposes.

  range: 0–∞
• derivativeFinancialInstrumentIncomeUnderlyingDelivery number optional

  Derivative income used for delivery of the underlying asset.

  range: 0–∞
• derivativeFinancialInstrumentIncomeOtherPurposes number optional

  Derivative income used for other purposes.

  range: 0–∞
• longTermContractIncome number optional

  Income from a long-term contract — the parent line summed from the two sub-items below.

  range: 0–∞
• longTermContractIncomeActualCostMethod number optional

  Long-term contract income computed under the actual-cost method.

  range: 0–∞
• longTermContractIncomeCompletionMethod number optional

  Long-term contract income computed under the completion method.

  range: 0–∞
• digitalAssetIncome number optional

  Income of persons carrying out transactions with digital assets — the parent line summed from the five sub-items below.

  range: 0–∞
• digitalAssetIncomeMiner number optional

  Income of a person carrying out digital mining.

  range: 0–∞
• digitalAssetIncomeMiningPool number optional

  Income of a digital mining pool.

  range: 0–∞
• digitalAssetIncomeExchange number optional

  Income of a digital asset exchange.

  range: 0–∞
• digitalAssetIncomeDisposalCapitalGain number optional

  Income from capital gain on the disposal of digital assets.

  range: 0–∞
• digitalAssetIncomeOther number optional

  Other digital-asset-related income.

  range: 0–∞
• digitalAssetIncomeOtherType string optional

  The specific type of other digital-asset-related income, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• dividendIncome number optional

  Dividend income.

  range: 0–∞
• exchangeRateGainExcessIncome number optional

  The excess of positive exchange-rate differences over negative exchange-rate differences.

  range: 0–∞
• otherIncome number optional

  Other income — the parent line for the detail below.

  range: 0–∞
• otherIncomeDetailType string optional

  The specific type of other income, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• otherIncomeDetailAmount number optional

  The amount of other income for the type selected in otherIncomeDetailType.

  range: 0–∞
• foreignSourceIncome number optional

  Income from foreign sources.

  range: 0–∞
• adjustedAggregateAnnualIncome number optional

  Aggregate annual income after reduction, adjustment, and exemptions — computed from the sum of lines 220.01.001 through 220.01.019, adjusted by the sub-items below.

  range: 0–∞
• incomeAdjustment number optional

  An adjustment to income.

  range: 0–∞
• incomeAdjustmentType string optional

  The specific basis for the income adjustment, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• transferPricingAdjustment number optional

  An adjustment made under the Transfer Pricing Law.

  range: 0–∞
• article255IncomeReduction number optional

  A reduction of aggregate annual income under Article 255 of the Tax Code.

  range: 0–∞
• article255IncomeReductionType string optional

  The specific basis for the Article 255 reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• exemptIncome number optional

  Income exempt from taxation — the parent line summed from the two sub-items below.

  range: 0–∞
• exemptIncomeInternationalTreaty number optional

  Income exempt from taxation under international treaties — the final value of column E of Form 220.03.

  range: 0–∞
• exemptIncomeAifcLaw number optional

  Income exempt under the Constitutional Law of the Republic of Kazakhstan "On the AIFC".

  range: 0–∞
• soldGoodsExpense number optional

  Expenses on realized goods, works, and services — computed from the sub-items below.

  range: 0–∞
• soldGoodsExpenseOpeningInventory number optional

  Inventory at the start of the tax period.

  range: 0–∞
• soldGoodsExpenseClosingInventory number optional

  Inventory at the end of the tax period.

  range: 0–∞
• soldGoodsExpenseAcquiredInventoryWorksServices number optional

  Inventory, works, and services acquired during the period — the parent line summed from the eight sub-items below.

  range: 0–∞
• soldGoodsExpenseAcquiredInventory number optional

  Acquired inventory.

  range: 0–∞
• soldGoodsExpenseAcquiredFinancialServices number optional

  Acquired financial services.

  range: 0–∞
• soldGoodsExpenseAcquiredAdvertisingServices number optional

  Acquired advertising services.

  range: 0–∞
• soldGoodsExpenseAcquiredConsultingServices number optional

  Acquired consulting services.

  range: 0–∞
• soldGoodsExpenseAcquiredMarketingServices number optional

  Acquired marketing services.

  range: 0–∞
• soldGoodsExpenseAcquiredDesignServices number optional

  Acquired design services.

  range: 0–∞
• soldGoodsExpenseAcquiredEngineeringServices number optional

  Acquired engineering services.

  range: 0–∞
• soldGoodsExpenseAcquiredOtherServices number optional

  Other acquired services or works.

  range: 0–∞
• soldGoodsExpenseEmployeeIncomeAndPayments number optional

  Expenses on accrued employee income and other payments to individuals.

  range: 0–∞
• soldGoodsExpenseDeferredFromPriorPeriods number optional

  Cost of works, services, and inventory recognized as deferred expenses in prior tax periods and deductible in the reporting period.

  range: 0–∞
• soldGoodsExpenseRecognizedAsSubsequentExpenses number optional

  Cost of works, services, and inventory recognized as subsequent expenses.

  range: 0–∞
• soldGoodsExpenseCapitalizedIntoFixedAssets number optional

  Cost of works, services, and inventory included in the initial value of fixed assets, preference objects, or non-depreciable assets.

  range: 0–∞
• soldGoodsExpenseNonDeductibleArticle286 number optional

  Cost of works, services, and inventory not deductible under Article 286 of the Tax Code.

  range: 0–∞
• soldGoodsExpenseDeferredToFuturePeriods number optional

  Cost of works, services, and inventory recognized as deferred expenses to be deducted in future tax periods.

  range: 0–∞
• specificExpenseTypeDeduction number optional

  Deductions for certain specified types of expenses.

  range: 0–∞
• specificExpenseTypeDeductionType string optional

  The specific type of expense being deducted, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• specificExpenseTypeDeductionAmount number optional

  The amount deducted for the expense type selected in specificExpenseTypeDeductionType.

  range: 0–∞
• vatDeduction number optional

  Value-added tax deduction.

  range: 0–∞
• travelCompensationDeduction number optional

  Deduction of business-trip compensation amounts.

  range: 0–∞
• boardMemberTravelCompensationDeduction number optional

  Deduction of trip compensation for members of the board of directors or other governing body.

  range: 0–∞
• representationExpenseDeduction number optional

  Deduction of representation expenses.

  range: 0–∞
• remunerationDeduction number optional

  Deduction for remuneration (interest) paid.

  range: 0–∞
• nonResidentRelatedPartySettlementDeduction number optional

  Deductions for settlements with a non-resident related party.

  range: 0–∞
• paidObligationsDeduction number optional

  Deduction for obligations paid.

  range: 0–∞
• writtenOffClaimDeduction number optional

  Deduction for a written-off claim.

  range: 0–∞
• doubtfulClaimsDeduction number optional

  Deductions for doubtful claims.

  range: 0–∞
• landfillLiquidationExpenseDeduction number optional

  Deductions for waste-landfill decommissioning expenses and contributions to the landfill decommissioning fund.

  range: 0–∞
• rdAndIpExpenseDeduction number optional

  Deduction for R&D, scientific-technical, and design-engineering expenses, acquisition of exclusive intellectual-property rights, and establishment of science centers.

  range: 0–∞
• employeeIncomeAndNonIncomeExpenseDeduction number optional

  Deduction of expenses on accrued employee income and certain employer expenses that do not constitute income of an individual.

  range: 0–∞
• exchangeRateDifferenceDeduction number optional

  Deductions for exchange-rate differences.

  range: 0–∞
• taxesAndBudgetPaymentsDeduction number optional

  Deductions for taxes and budget payments.

  range: 0–∞
• subsequentExpensesDeduction number optional

  Deductions for subsequent expenses.

  range: 0–∞
• fixedAssetDeduction number optional

  Deduction for fixed assets, computed on the companion Form 220.02 schedule.

  range: 0–∞
• investmentTaxPreferenceDeduction number optional

  Deduction for investment tax preferences.

  range: 0–∞
• otherDeductions number optional

  Other deductions not covered by the preceding lines.

  range: 0–∞
• totalDeductions number optional

  Total deductions — either line I or line II below, as applicable.

  range: 0–∞
• totalDeductionsSumLines021To040 number optional

  The sum of deduction lines 220.01.021 through 220.01.040.

  range: 0–∞
• totalDeductionsAifcParticipantExpenses number optional

  Total expenses deductible by AIFC participants, used instead of totalDeductionsSumLines021To040 where applicable.

  range: 0–∞
• totalDeductionsAdjusted number optional

  Total deductions after adjustment.

  range: 0–∞
• totalDeductionsAdjustmentTaxCode number optional

  An adjustment to total deductions made under the Tax Code.

  range: 0–∞
• totalDeductionsAdjustmentTaxCodeType string optional

  The specific Tax Code basis for the adjustment, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• totalDeductionsAdjustmentTransferPricing number optional

  An adjustment to total deductions made under the Transfer Pricing Law.

  range: 0–∞
• taxableIncome number optional

  Taxable income, computed as line 220.01.020 minus line 220.01.041.

  range: 0–∞
• taxLoss number optional

  Tax loss, computed as line 220.01.020 minus line 220.01.042.

  range: 0–∞
• cfcAggregateProfit number optional

  Aggregate profit of controlled foreign companies (CFC) and their permanent establishments.

  range: 0–∞
• cfcAggregateProfitArticle339Losses number optional

  Losses determined under the second part of paragraph 1 of Article 339 of the Tax Code.

  range: 0–∞
• cfcTaxableIncomeAfterLossCarryforward number optional

  Taxable income of the CFC and its permanent establishment after carried-forward losses.

  range: 0–∞
• longTermTangibleAssetDisposalLoss number optional

  Loss from the disposal of long-term tangible assets — the parent line summed from the four sub-items below.

  range: 0–∞
• longTermTangibleAssetDisposalLossGroupIFixedAssets number optional

  Loss from the disposal of Group I fixed assets.

  range: 0–∞
• longTermTangibleAssetDisposalLossUnfinishedConstruction number optional

  Loss from the disposal of unfinished-construction objects.

  range: 0–∞
• longTermTangibleAssetDisposalLossUninstalledMachinery number optional

  Loss from the disposal of uninstalled machinery and equipment.

  range: 0–∞
• longTermTangibleAssetDisposalLossOtherLongLivedAssets number optional

  Loss from the disposal of assets with a service life of more than one year that are not classified as fixed assets or inventory.

  range: 0–∞
• taxableIncomeReduction number optional

  Reduction of taxable income — the sum of the two sub-items below.

  range: 0–∞
• taxableIncomeReductionExpenseAmount number optional

  Reduction of taxable income for the expense type selected in taxableIncomeReductionExpenseType.

  range: 0–∞
• taxableIncomeReductionExpenseType string optional

  The specific type of expense underlying the taxable-income reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• taxableIncomeReductionIncomeAmount number optional

  Reduction of taxable income for the income type selected in taxableIncomeReductionIncomeType.

  range: 0–∞
• taxableIncomeReductionIncomeType string optional

  The specific type of income underlying the taxable-income reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• taxableIncomeAfterReduction number optional

  Taxable income after the reduction on line 220.01.048.

  range: 0–∞
• lossCarriedForwardFromPriorPeriods number optional

  Losses carried forward from prior tax periods.

  range: 0–∞
• lossToBeCarriedForward number optional

  Loss to be carried forward to future tax periods.

  range: 0–∞
• taxableIncomeAfterLossCarryforward number optional

  Taxable income after applying carried-forward losses.

  range: 0–∞
• article400TaxableIncomeReduction number optional

  A reduction of taxable income under paragraph 1 of Article 400 of the Tax Code.

  range: 0–∞
• article400TaxableIncomeReductionType string optional

  The specific basis for the Article 400 reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• personalTaxDeductions number optional

  Personal tax deductions of the individual under Article 401 of the Tax Code — the parent line summed from the three sub-items below.

  range: 0–∞
• socialPaymentsTaxDeduction number optional

  Tax deduction for social payments.

  range: 0–∞
• socialPaymentsTaxDeductionType string optional

  The specific type of social payment underlying the deduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• basicTaxDeduction number optional

  The basic tax deduction.

  range: 0–∞
• socialTaxDeductions number optional

  Social tax deductions.

  range: 0–∞
• socialTaxDeductionsType string optional

  The specific type of social tax deduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• individualEntrepreneurTaxableIncomeAmount number optional

  The taxable income amount of the individual entrepreneur.

  range: 0–∞
• iitOnTaxableIncome number optional

  Individual income tax (IIT) on the taxable income amount — the sum of the two rate-based sub-items below.

  range: 0–∞
• iitOnTaxableIncomeRate10 number optional

  IIT on the taxable income amount at the 10% rate.

  range: 0–∞
• iitOnTaxableIncomeRate15 number optional

  IIT on the taxable income amount at the 15% rate.

  range: 0–∞
• calculatedIitAmount number optional

  The calculated IIT amount after the credits and withholdings on the five sub-items below.

  range: 0–∞
• foreignTaxCreditArticle413 number optional

  Credit for foreign tax paid under Article 413 of the Tax Code — the final value of column H of Form 220.04.

  range: 0–∞
• iitWithheldAtSourceWinningsRemuneration number optional

  IIT withheld at the source of payment, including on winnings and remuneration, under Article 440 of the Tax Code.

  range: 0–∞
• iitWithheldAtSourceWinningsRemunerationType string optional

  The specific type of payment underlying the withheld IIT, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• iitWithheldAtSourceArticle441 number optional

  IIT withheld at the source of payment under Article 441 of the Tax Code.

  range: 0–∞
• iitWithheldAtSourceCarriedFromPriorPeriods number optional

  IIT withheld at the source of payment on income carried forward from prior tax periods.

  range: 0–∞
• iitWithheldAtSourceArticles690691 number optional

  IIT withheld at the source of payment under Articles 690 and 691 of the Tax Code.

  range: 0–∞
• iitReductionUnderTaxLegislation number optional

  A reduction of IIT under tax legislation.

  range: 0–∞
• iitReductionUnderTaxLegislationType string optional

  The specific legislative basis for the IIT reduction, chosen from a form dropdown whose option list is not embedded in this specimen (an external classifier).

  length: 0–200
• cfcIitUnderArticle399 number optional

  IIT on the taxable income of the CFC and its permanent establishment under Article 399 of the Tax Code.

  range: 0–∞
• cfcForeignTaxCreditArticle414 number optional

  Credit for foreign tax paid on the financial profit of the CFC or its permanent establishment, under Article 414 of the Tax Code.

  range: 0–∞
• cfcTotalIitAfterCredit number optional

  Total IIT of the CFC and its permanent establishment under Article 399 of the Tax Code, after the foreign tax credit.

  range: 0–∞
• totalIitAmount number required

  The total IIT amount for this schedule — summed across every attached Form 220.01 schedule into the main declaration's own totalCalculatedIitAmountTenge line.

  range: 0–∞