Registry entry

Kazakhstan Individual Income Tax Declaration — Schedule 220.03 (Treaty-Exempt Income)

The Ministry of Finance of the Republic of Kazakhstan's "Форма 220.03 — Доход, подлежащий освобождению от налогообложения в соответствии с международными договорами" (Form 220.03, income exempt from taxation under international treaties), Appendix 3 to the Individual Income Tax Declaration (Form 220.00, kz/kgd/individual-income-tax-declaration, GOV-3477). Filed with the State Revenue Committee (Комитет государственных доходов, KGD) as an attachment to Form 220.00 whenever the taxpayer claims income exempt from Kazakhstan tax under a bilateral or multilateral international tax treaty. Approved as Appendix 11 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 220.03 in full: the taxpayer-identification header, a single printed grand-total row, and 16 individual treaty-entry rows, each capturing the international treaty's type code, name, the treaty counterparty country's code, and the amount of income exempted under that treaty. 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.

Registry entry

kz/kgd/individual-income-tax-declaration-schedule-220-03

Jurisdiction: Kazakhstan · national
Version: 1.0.0
Verification: draft
Authority: Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)

Authoritative source Приложение 11 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.03

Machine access

Schema document: registry/kz/kgd/individual-income-tax-declaration-schedule-220-03/1.0.0/schema.jsonapplication/schema+json
Verification record: registry/kz/kgd/individual-income-tax-declaration-schedule-220-03/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog: registry/index.jsonone record per schema id

Field reference

68 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

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.
currentSheetNumber integer optional

The sequential sheet number of this physical page, printed in a boxed header field distinct from the numbered Item 1/2 fields — used when a taxpayer's treaty-income entries exceed this schedule's single-sheet 16-row capacity and require additional continuation sheets of the same form.

range: 1–∞
totalExemptIncome number optional

Total income exempt from taxation under international treaties, summed across every entry row below — the form's own printed total row (row number fixed at 00000001), filled only with the grand total, not a per-treaty amount.

range: 0–∞
entry1TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 1 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry1TreatyName string optional

Name of the international treaty for entry row 1 (column C) — a free-text line, not a boxed-digit field.
entry1CountryCode string optional

Code of the country with which the treaty for entry row 1 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry1ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 1 (column E), in tenge.

range: 0–∞
entry2TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 2 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry2TreatyName string optional

Name of the international treaty for entry row 2 (column C) — a free-text line, not a boxed-digit field.
entry2CountryCode string optional

Code of the country with which the treaty for entry row 2 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry2ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 2 (column E), in tenge.

range: 0–∞
entry3TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 3 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry3TreatyName string optional

Name of the international treaty for entry row 3 (column C) — a free-text line, not a boxed-digit field.
entry3CountryCode string optional

Code of the country with which the treaty for entry row 3 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry3ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 3 (column E), in tenge.

range: 0–∞
entry4TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 4 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry4TreatyName string optional

Name of the international treaty for entry row 4 (column C) — a free-text line, not a boxed-digit field.
entry4CountryCode string optional

Code of the country with which the treaty for entry row 4 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry4ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 4 (column E), in tenge.

range: 0–∞
entry5TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 5 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry5TreatyName string optional

Name of the international treaty for entry row 5 (column C) — a free-text line, not a boxed-digit field.
entry5CountryCode string optional

Code of the country with which the treaty for entry row 5 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry5ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 5 (column E), in tenge.

range: 0–∞
entry6TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 6 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry6TreatyName string optional

Name of the international treaty for entry row 6 (column C) — a free-text line, not a boxed-digit field.
entry6CountryCode string optional

Code of the country with which the treaty for entry row 6 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry6ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 6 (column E), in tenge.

range: 0–∞
entry7TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 7 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry7TreatyName string optional

Name of the international treaty for entry row 7 (column C) — a free-text line, not a boxed-digit field.
entry7CountryCode string optional

Code of the country with which the treaty for entry row 7 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry7ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 7 (column E), in tenge.

range: 0–∞
entry8TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 8 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry8TreatyName string optional

Name of the international treaty for entry row 8 (column C) — a free-text line, not a boxed-digit field.
entry8CountryCode string optional

Code of the country with which the treaty for entry row 8 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry8ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 8 (column E), in tenge.

range: 0–∞
entry9TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 9 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry9TreatyName string optional

Name of the international treaty for entry row 9 (column C) — a free-text line, not a boxed-digit field.
entry9CountryCode string optional

Code of the country with which the treaty for entry row 9 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry9ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 9 (column E), in tenge.

range: 0–∞
entry10TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 10 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry10TreatyName string optional

Name of the international treaty for entry row 10 (column C) — a free-text line, not a boxed-digit field.
entry10CountryCode string optional

Code of the country with which the treaty for entry row 10 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry10ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 10 (column E), in tenge.

range: 0–∞
entry11TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 11 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry11TreatyName string optional

Name of the international treaty for entry row 11 (column C) — a free-text line, not a boxed-digit field.
entry11CountryCode string optional

Code of the country with which the treaty for entry row 11 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry11ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 11 (column E), in tenge.

range: 0–∞
entry12TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 12 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry12TreatyName string optional

Name of the international treaty for entry row 12 (column C) — a free-text line, not a boxed-digit field.
entry12CountryCode string optional

Code of the country with which the treaty for entry row 12 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry12ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 12 (column E), in tenge.

range: 0–∞
entry13TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 13 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry13TreatyName string optional

Name of the international treaty for entry row 13 (column C) — a free-text line, not a boxed-digit field.
entry13CountryCode string optional

Code of the country with which the treaty for entry row 13 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry13ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 13 (column E), in tenge.

range: 0–∞
entry14TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 14 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry14TreatyName string optional

Name of the international treaty for entry row 14 (column C) — a free-text line, not a boxed-digit field.
entry14CountryCode string optional

Code of the country with which the treaty for entry row 14 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry14ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 14 (column E), in tenge.

range: 0–∞
entry15TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 15 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry15TreatyName string optional

Name of the international treaty for entry row 15 (column C) — a free-text line, not a boxed-digit field.
entry15CountryCode string optional

Code of the country with which the treaty for entry row 15 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry15ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 15 (column E), in tenge.

range: 0–∞
entry16TreatyTypeCode string optional

Code identifying the type of international treaty for entry row 16 of this schedule's 16-row treaty-income table (column B). The form prints only the 2-digit boxed-code entry control; no legend of code values appears on the page.

pattern
entry16TreatyName string optional

Name of the international treaty for entry row 16 (column C) — a free-text line, not a boxed-digit field.
entry16CountryCode string optional

Code of the country with which the treaty for entry row 16 was concluded (column D), a 3-digit boxed-code entry control.

pattern
entry16ExemptIncomeAmount number optional

Income exempt from taxation under the treaty named in entry row 16 (column E), in tenge.

range: 0–∞

Verification record

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-3544), deepening Kazakhstan's Taxes vertical by authoring the third of the ten disclosed companion schedules to the Individual Income Tax Declaration (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.03, the treaty-exempt-income schedule the GOV-3506 cycle's own Form 220.02 boundary check had already located and confirmed (image 178.jpg, "Form 220.03 page 1").

Why this candidate

CATALOG.md's own "Genuinely open, well-sourced candidates" section disclosed eight remaining companion schedules (Forms 220.03-220.10) as open backlog after the GOV-3506 cycle authored Form 220.02. This cycle re-scanned CATALOG.md fresh per the standing per-cycle routine and found:

every single-vertical-gap jurisdiction's remaining vertical (AT DMV; BR/CH/ MK/NL/PL/SK Visa; GR/MN National ID; RW Taxes) already a confirmed dead end (re-confirmed by reading the "Confirmed dead ends" section, not re-screened live this cycle);
**AE Passport re-screened and found to be the same already-published source, not a new opening. CATALOG.md's own "genuinely open" note for AE Passport pointed at ICP's Smart App citizen-category manual, pages 15-24, describing "a genuine screen-by-screen walkthrough of the passport-renewal wizard." This cycle fetched that manual directly (https://icp.gov.ae/ica_files/smart_app/pdf/5.23_user_manual_english_version_of_the_application_citizen_category.pdf, HTTP 200, confirmed 72 pages via pdfjs-dist) and rendered pages 10-22 at 3x zoom. Pages 15-22 are not a passport-issuance wizard — they are the exact same "Replace ID" (Emirates ID replacement) wizard already published as ae/icp/emirates-id-replacement** (identical screen titles "Replace ID"/"Basic Information 1/5" with familyBookIssuanceDate/ replacementReason: Lost/Stolen, matching that document's own p.15 screenshot verbatim). The wizard's step 3/5 happens to be titled "Passport Information" because Emirates ID replacement collects the holder's passport particulars as supporting data, not because this is a passport application. CATALOG.md's characterization of this source as a "passport-renewal wizard" was a mischaracterization, not a genuine new finding — this candidate does not open AE's Passport vertical. This correction is carried into CATALOG.md's own Known Gaps section this cycle (see the Executive Summary and Known Gaps updates). AE Passport remains weak/unresolved per the emirates-id-replacement VERIFICATION.md's own prior finding (public service page is checklist-level only; the 231-page Service Card Guide is a text catalog, not a screenshot walkthrough).
Turkey's evisa.gov.tr (screened as a potential 74th-jurisdiction candidate) redirects to an unrelated third-party commercial domain (dtvgroup.com.tr) on both a direct curl fetch and a fresh WebFetch — not a genuine e-visa channel reachable this cycle, and not re-attempted further given the redirect target's own unrelated nature.

Given these findings, this cycle picked the disclosed KZ Taxes companion-schedule backlog over continuing to scout new ground — the same "deepen an open, well-sourced backlog item before scouting new ground" preference this registry's routine already establishes, and the same schedule series the GOV-3484/GOV-3506 cycles already advanced twice.

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 — 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") — the same order the parent Form 220.00 and Forms 220.01/220.02 schemas source.
- URL (directly retrieved, HTTP 200 via curl -k): 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/GOV-3477/ GOV-3484/GOV-3506 cycles (openssl verify code 21) — a server misconfiguration, not a real access gate.
- File identity confirmed: Form 220.03 is embedded as a single scanned page image, /files/1576/49/178.jpg, independently re-fetched (curl -k, HTTP 200) this cycle and read visually — at native resolution first, then at 3x-6x zoom (via the canvas npm package, cropped per section) to resolve box counts and column headers precisely.
- Boundary check, both ends: image 178.jpg's own printed header ("форма 220.03 стр.01") directly states the form and page number, no inference needed. The following image, 179.jpg, was fetched and confirmed to already be Form 220.04 page 1 ("ДОХОДЫ ИЗ ИНОСТРАННЫХ ИСТОЧНИКОВ, СУММЫ УПЛАЧЕННОГО ИНОСТРАННОГО НАЛОГА И ЗАЧЕТА"), confirming Form 220.03 is exactly one page (image 178) — matching the page count the GOV-3477 cycle's own parent Form 220.00 VERIFICATION.md had already disclosed ("220.03 (treaty-exempt income) — image 178, 1 page"). No correction to that estimate was needed.
- Row-count determination: the "Раздел. Показатели" table's row count was confirmed two independent ways: (1) three zoomed vertical slices of the page each visually counted (6 + 6 + 5 rows = 17 total, matching); (2) a pixel-luminance scan down the row-number (column A) box area detecting row-border minima at a consistent ~23.3px pitch from the grand-total row's top edge (y≈169 in the native 933×635 image) through the last entry row (y≈541), i.e. (541-169)/23.3 + 1 ≈ 17 rows. Both methods agree: 1 printed grand-total row plus 16 individual entry rows.
- Extraction method: every column (A "№", B "Код вида международного договора", C "Наименование международного договора", D "Код страны, с которой заключен международный договор", E "Доход, подлежащий освобождению от налогообложения") was read directly off the rendered image, with box counts for the boxed-digit columns (A: 8 boxes, B: 2 boxes, D: 3 boxes) confirmed via further zoomed crops.

Form convention confirmed

The four repeating column headers printed above column E's amount grid (трлн / млрд / млн / тыс — trillion / billion / million / thousand place-value groups) are the same single boxed-digit money-amount entry convention already confirmed for Forms 220.00-220.02 — each row's column E is modelled as one number field in tenge, not four independent values.
Column A ("№", 8 boxed digits) is a row-ordinal control, not applicant data — the grand-total row prints a fixed value ("00000001"), and this registry's established convention (already applied to Forms 220.00-220.02, none of which model auto-incrementing row/line numbers as their own field) is followed here too: row identity is expressed by field-name ordinal (entry1...entry16), not a separate row-number field.
The grand-total row is structurally distinct from the 16 entry rows — its own printed instruction ("строка заполняется ТОЛЬКО по итогу формы", "this row is filled ONLY for the form's total") and its blank columns B/C/D (no treaty-type/name/country boxes are printed on that row, only column E) confirm it is a single summary field, not entry row 0. Modelled as the standalone totalExemptIncome field, separate from the entry1... entry16 series.
A page-level "Укажите номер текущего листа" (indicate current sheet number) box appears in the header, distinct from the numbered Item 1/2 fields — used when a taxpayer's treaty-income entries exceed this schedule's single-sheet 16-row capacity and additional continuation sheets of the same form are filed. Modelled as currentSheetNumber, an optional integer field; this box does not appear on Forms 220.00-220.02's own schemas (none of those forms' tables needed a continuation-sheet mechanism), so this is a genuinely new field, not carried over by convention.

Scope and disclosed boundaries

This schema is deliberately scoped to Form 220.03 in full — its single page, the taxpayer-identification header (items 1-2), the sheet-numbering box, the grand-total row, and all 16 individual treaty-entry rows (each with treaty-type code, treaty name, country code, and exempt-income amount). Explicitly out of scope, and disclosed rather than silently omitted:

The seven other companion schedules (Forms 220.04 through 220.10) remain open, disclosed backlog for future companion schemas — see the parent Form 220.00 schema's own VERIFICATION.md for each remaining schedule's page count and subject matter.
Undocumented code-value legends. Neither the treaty-type code (column B) nor the country code (column D) has a legend printed on this page — both are modelled as pattern-constrained string fields (^[0-9]{2}$ and ^[0-9]{3}$ respectively), not enum, per this registry's established discipline for undocumented external classifier codes (e.g. Form 220.01's own activity-type codes).
Continuation-sheet mechanics beyond the single sheet-number field. The form's own header implies more than 16 treaty entries would require a second physical sheet of the same form, but no second-sheet template or cross-sheet aggregation rule is printed on this page — not modelled beyond the currentSheetNumber field itself.
AE Passport (icp.gov.ae) — re-screened this cycle and found to be the same already-published ae/icp/emirates-id-replacement source under a mischaracterized description, not a new candidate. See "Why this candidate" above. Left as a genuinely weak/unresolved AE backlog item, per the emirates-id-replacement document's own prior finding.

Conformance fixtures

9 fixtures are committed under conformance/kz/kgd/individual-income-tax-declaration-schedule-220-03/1.0.0/: 2 valid submissions (one with only the two required header fields populated; one fuller filing populating the sheet number, the grand total, and three individual treaty-entry rows) and 7 mutation-control fixtures (each expected to raise exactly 1 error): an invalid iin pattern (wrong digit count), a missing required iin, a missing required taxPeriodYear, an invalid taxPeriodYear type (string instead of integer), an invalid entry1TreatyTypeCode pattern (wrong digit count), a totalExemptIncome given a string instead of a number, and an unknown field not defined anywhere in this schema. All 9 were checked with a from-scratch, throwaway Node mock validator implementing this schema's own required/validation rules (not committed, per this registry's established per-cycle practice). Both tools/validate.mjs and tools/validate-ajv.mjs pass at 537/537 across the full registry with this schema added.

Known gaps

Forms 220.04 through 220.10 remain open backlog for future companion schemas — see the parent Form 220.00 schema's own VERIFICATION.md for each remaining schedule's 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 a scanned page image) 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.

View the raw record (VERIFICATION.md)

Version history

1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan) or any government. The authoritative source is always the live government form and its official instructions.