Registry entry

Kazakhstan Individual Income Tax Declaration — Schedule 220.04 (Foreign-Source Income and Tax Credit)

The Ministry of Finance of the Republic of Kazakhstan's "Форма 220.04 — Доходы из иностранных источников, суммы уплаченного иностранного налога и зачета" (Form 220.04, income from foreign sources, amounts of foreign tax paid and credit), Appendix 4 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 reports income received from foreign sources (including from preferentially-taxed states) and claims credit for foreign tax paid on that income. Approved as Appendix 12 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 220.04 in full across both of its pages: the taxpayer-identification header, a single printed grand-total row, and 17 individual entry rows, each capturing the paying non-resident's country-of-residence code, the income-type code, the currency code, the income amount in the original foreign currency, the same amount converted to national currency, the amount of foreign tax subject to credit, and the resident's management/general-administrative expenses attributable to that income. 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-220-04

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 12 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.04

Machine access

Schema document: registry/kz/kgd/individual-income-tax-declaration-schedule-220-04/1.0.0/schema.jsonapplication/schema+json
Verification record: registry/kz/kgd/individual-income-tax-declaration-schedule-220-04/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog: registry/index.jsonone record per schema id

Field reference

126 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. If the tax obligation is performed by a trust manager, this line shows the trust manager's own IIN instead.

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 foreign-income entries exceed this schedule's single-sheet 17-row capacity and require additional continuation sheets of the same form.

range: 1–∞
totalForeignCurrencyAmount number optional

Total income from foreign sources, in the original foreign currency, 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-entry amount.

range: 0–∞
totalNationalCurrencyAmount number optional

Total income from foreign sources, converted to national currency (tenge), summed across every entry row below. The form's own instructions state this grand total is carried to line 220.01.019 of the corresponding Form 220.01 appendix.

range: 0–∞
totalTaxCreditAmount number optional

Total foreign income tax subject to credit against Kazakhstan individual income tax, summed across every entry row below. The form's own instructions state this grand total is carried to line 220.01.057 I of the corresponding Form 220.01 appendix.

range: 0–∞
totalManagementExpensesAmount number optional

Total management and general administrative expenses of the resident taxpayer attributable to permanent establishments outside Kazakhstan, summed across every entry row below.

range: 0–∞
entry1CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 1 of this schedule's 17-row table (column B), per Item 73 of the Order's own Rules — an external classifier ("Классификатор стран мира", Annex 22 to Customs Union Commission Decision No. 378 of 20 September 2010), not enumerated inline on this form or in its Rules text. For a taxpayer in a preferentially-taxed state, the code is that state's own sequence number in a separate list, not this classifier.

pattern
entry1IncomeTypeCode enum optional

The 4-digit income-type code for entry row 1 (column C), identifying the type of income reported in that row's column E, per Item 54(2) of the Order's own Rules: 2010 (income from the sale of goods located outside Kazakhstan, in a foreign state); 2020 (income from performing work or rendering services outside Kazakhstan); 2030 (income from information-processing, management, financial, consulting, engineering, marketing, audit, design, advertising, or legal services (excluding court/arbitration representation and notarial services) rendered outside Kazakhstan); 2040 (income from work, services, or goods sold in a preferentially-taxed state (Tax Code Art. 20), plus other income a resident receives from a non-resident registered in such a state); 2050 (income from joint activity conducted outside Kazakhstan); 2060 (capital-gain income from disposal of property, non-resident-issued securities, or participation interests/shares in a non-resident entity located outside Kazakhstan (or whose value is >50% such property)); 2070 (income from assigning a debt claim to a non-resident, for the taxpayer assigning the claim); 2080 (income from assigning a debt claim from a non-resident, for the taxpayer acquiring the claim); 2090 (income in the form of penalties, fines, or other sanctions, other than previously-withheld fines returned from the budget); 2100 (income in the form of dividends from a non-resident legal entity); 2110 (income in the form of remuneration (other than on debt securities) received from a non-resident); 2120 (income in the form of remuneration on debt securities received from a non-resident issuer); 2130 (income in the form of royalties received from a non-resident); 2140 (income from leasing property located outside Kazakhstan); 2150 (income from immovable property located outside Kazakhstan, other than finance lease); 2160 (income in the form of insurance premiums paid under insurance/reinsurance contracts for risks arising outside Kazakhstan); 2170 (income from rendering international-transport services, received from a non-resident); 2180 (demurrage payment for vessel idle time during loading/unloading beyond contracted laytime, received from a non-resident); 2190 (income from operating pipelines, power-transmission lines, or fiber-optic communication lines located outside Kazakhstan); 2200 (a resident individual's income from activity outside Kazakhstan under an employment contract with a non-resident employer); 2210 (a resident labor migrant's income under an employment contract governed by a foreign state's labor law, based on a labor-migrant permit); 2220 (director's fees or other management-body payments received in relation to a non-resident, regardless of where the duties are actually performed); 2230 (allowances paid to a resident individual for residing outside Kazakhstan, paid by a non-resident employer); 2240 (allowances paid to a resident individual for residing outside Kazakhstan, paid by a resident employer); 2250 (a resident individual's income in Kazakhstan in the form of a material benefit received from a non-resident employer); 2260 (pension payments made by non-resident accumulative pension funds); 2270 (a resident artist, musician, painter, athlete, or similar individual's income from cultural, artistic, or sporting activity outside Kazakhstan, regardless of how or to whom paid); 2280 (winnings paid by a non-resident); 2290 (income from rendering independent personal (professional) services outside Kazakhstan); 2300 (income in the form of gratuitously received or inherited property (including work/services) located outside Kazakhstan, except property a resident individual gratuitously receives from a non-resident individual); 2310 (income from derivative financial instruments); 2320 (income from transferring property into trust management to a non-resident not charged with the tax obligation outside Kazakhstan, on behalf of the resident trust founder); 2330 (income on an investment deposit placed with a non-resident Islamic bank); 2340 (income from write-off of obligations); 2350 (income from doubtful obligations incurred outside Kazakhstan); 2360 (income from a decrease in insurance reserves created by insurance/reinsurance organizations under insurance/reinsurance contracts, received from a non-resident); 2370 (income for agreeing to restrict or cease business activity outside Kazakhstan); 2380 (income from disposal of fixed assets outside Kazakhstan); 2390 (income from adjustment of geological-study/resource-extraction preparatory expenses, or other subsoil-user expenses, outside Kazakhstan); 2400 (income from the excess of mine-closure liquidation-fund contributions over actual liquidation expenses outside Kazakhstan); 2410 (compensation for previously-made deductions, from a non-resident, outside Kazakhstan); 2420 (excess of positive over negative exchange-rate differences, determined per IFRS and Kazakhstan's accounting/financial-reporting legislation, outside Kazakhstan); 2430 (excess of income over expenses from operating social-infrastructure facilities outside Kazakhstan); 2440 (income from selling an enterprise as a property complex outside Kazakhstan); 2450 (net income from trust management of property, received by the trust founder or a beneficiary, outside Kazakhstan); 2460 (income from a decrease in provisions created by licensed banks and organizations performing certain banking operations, received from a non-resident); 2470 (other income arising from business activity outside Kazakhstan). If a resident taxpayer accrues several different income types from one foreign country in the period, each type is listed on its own row.

enum: 47 values
entry1CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 1 (column D), per Item 55 of the Order's own Rules — an external classifier ("Классификатор валют", Annex 23 to Customs Union Commission Decision No. 378 of 20 September 2010), not enumerated inline on this form or in its Rules text. If a resident taxpayer accrues income in several currencies in the period, each currency's amount is listed on its own row.

pattern
entry1ForeignCurrencyAmount number optional

Amount of income from foreign sources accrued by the resident taxpayer during the reporting tax period that is subject to taxation in Kazakhstan, in the original foreign currency (column E), for entry row 1 — includes income from activity with or without a permanent establishment abroad, and income from preferentially-taxed states. If one income type from one foreign country in one currency has several sources, this row shows the aggregate.

range: 0–∞
entry1NationalCurrencyAmount number optional

The column E amount for entry row 1, converted to national currency (tenge) using the market exchange rate on the last business day preceding the transaction date (column F). Row totals for specific income-type codes (2010/2020/2030/2040/2050/2170/2190 to line 220.01.001; 2060 to line 220.01.012; all other codes to line 220.01.003) are carried into the corresponding Form 220.01 appendix — that cross-form aggregation is disclosed, not modelled by this schema.

range: 0–∞
entry1TaxCreditAmount number optional

Amount of foreign income tax on the income in entry row 1, subject to credit against Kazakhstan individual income tax, computed per Tax Code Art. 346 §§1-3, in national currency (column G). The creditable amount is the smallest of: the foreign income tax actually paid abroad; the foreign income tax payable abroad under an applicable international treaty; or the Kazakhstan individual income tax computed on that income at the Art. 357 rate.

range: 0–∞
entry1ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses attributable to deductions by permanent establishments outside Kazakhstan, computed per Tax Code Art. 257, in national currency (column H), for entry row 1.

range: 0–∞
entry2CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 2 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry2IncomeTypeCode enum optional

The 4-digit income-type code for entry row 2 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry2CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 2 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry2ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 2.

range: 0–∞
entry2NationalCurrencyAmount number optional

The column E amount for entry row 2, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry2TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 2, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry2ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 2.

range: 0–∞
entry3CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 3 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry3IncomeTypeCode enum optional

The 4-digit income-type code for entry row 3 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry3CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 3 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry3ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 3.

range: 0–∞
entry3NationalCurrencyAmount number optional

The column E amount for entry row 3, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry3TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 3, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry3ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 3.

range: 0–∞
entry4CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 4 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry4IncomeTypeCode enum optional

The 4-digit income-type code for entry row 4 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry4CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 4 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry4ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 4.

range: 0–∞
entry4NationalCurrencyAmount number optional

The column E amount for entry row 4, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry4TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 4, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry4ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 4.

range: 0–∞
entry5CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 5 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry5IncomeTypeCode enum optional

The 4-digit income-type code for entry row 5 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry5CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 5 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry5ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 5.

range: 0–∞
entry5NationalCurrencyAmount number optional

The column E amount for entry row 5, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry5TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 5, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry5ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 5.

range: 0–∞
entry6CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 6 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry6IncomeTypeCode enum optional

The 4-digit income-type code for entry row 6 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry6CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 6 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry6ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 6.

range: 0–∞
entry6NationalCurrencyAmount number optional

The column E amount for entry row 6, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry6TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 6, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry6ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 6.

range: 0–∞
entry7CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 7 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry7IncomeTypeCode enum optional

The 4-digit income-type code for entry row 7 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry7CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 7 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry7ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 7.

range: 0–∞
entry7NationalCurrencyAmount number optional

The column E amount for entry row 7, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry7TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 7, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry7ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 7.

range: 0–∞
entry8CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 8 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry8IncomeTypeCode enum optional

The 4-digit income-type code for entry row 8 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry8CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 8 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry8ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 8.

range: 0–∞
entry8NationalCurrencyAmount number optional

The column E amount for entry row 8, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry8TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 8, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry8ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 8.

range: 0–∞
entry9CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 9 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry9IncomeTypeCode enum optional

The 4-digit income-type code for entry row 9 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry9CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 9 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry9ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 9.

range: 0–∞
entry9NationalCurrencyAmount number optional

The column E amount for entry row 9, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry9TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 9, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry9ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 9.

range: 0–∞
entry10CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 10 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry10IncomeTypeCode enum optional

The 4-digit income-type code for entry row 10 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry10CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 10 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry10ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 10.

range: 0–∞
entry10NationalCurrencyAmount number optional

The column E amount for entry row 10, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry10TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 10, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry10ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 10.

range: 0–∞
entry11CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 11 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry11IncomeTypeCode enum optional

The 4-digit income-type code for entry row 11 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry11CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 11 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry11ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 11.

range: 0–∞
entry11NationalCurrencyAmount number optional

The column E amount for entry row 11, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry11TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 11, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry11ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 11.

range: 0–∞
entry12CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 12 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry12IncomeTypeCode enum optional

The 4-digit income-type code for entry row 12 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry12CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 12 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry12ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 12.

range: 0–∞
entry12NationalCurrencyAmount number optional

The column E amount for entry row 12, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry12TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 12, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry12ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 12.

range: 0–∞
entry13CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 13 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry13IncomeTypeCode enum optional

The 4-digit income-type code for entry row 13 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry13CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 13 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry13ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 13.

range: 0–∞
entry13NationalCurrencyAmount number optional

The column E amount for entry row 13, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry13TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 13, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry13ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 13.

range: 0–∞
entry14CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 14 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry14IncomeTypeCode enum optional

The 4-digit income-type code for entry row 14 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry14CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 14 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry14ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 14.

range: 0–∞
entry14NationalCurrencyAmount number optional

The column E amount for entry row 14, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry14TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 14, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry14ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 14.

range: 0–∞
entry15CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 15 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry15IncomeTypeCode enum optional

The 4-digit income-type code for entry row 15 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry15CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 15 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry15ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 15.

range: 0–∞
entry15NationalCurrencyAmount number optional

The column E amount for entry row 15, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry15TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 15, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry15ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 15.

range: 0–∞
entry16CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 16 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry16IncomeTypeCode enum optional

The 4-digit income-type code for entry row 16 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry16CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 16 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry16ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 16.

range: 0–∞
entry16NationalCurrencyAmount number optional

The column E amount for entry row 16, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry16TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 16, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry16ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 16.

range: 0–∞
entry17CountryCode string optional

Code of the country of tax residency of the non-resident paying the income, for entry row 17 (column B) — see `entry1CountryCode` for the classifier source.

pattern
entry17IncomeTypeCode enum optional

The 4-digit income-type code for entry row 17 (column C) — see `entry1IncomeTypeCode` for the full code legend.

enum: 47 values
entry17CurrencyCode string optional

Code of the currency of the income reported in column E, for entry row 17 (column D) — see `entry1CurrencyCode` for the classifier source.

pattern
entry17ForeignCurrencyAmount number optional

Amount of income from foreign sources in the original foreign currency (column E), for entry row 17.

range: 0–∞
entry17NationalCurrencyAmount number optional

The column E amount for entry row 17, converted to national currency (tenge) (column F) — see `entry1NationalCurrencyAmount` for the cross-form carry-over disclosure.

range: 0–∞
entry17TaxCreditAmount number optional

Amount of foreign income tax subject to credit, for entry row 17, in national currency (column G) — see `entry1TaxCreditAmount` for the computation rule.

range: 0–∞
entry17ManagementExpensesAmount number optional

Amount of the resident taxpayer's management and general administrative expenses, in national currency (column H), for entry row 17.

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-3551), deepening Kazakhstan's Taxes vertical by authoring the fourth of the ten disclosed companion schedules to the Individual Income Tax Declaration (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.04, the foreign-source-income schedule the GOV-3544 cycle's own Form 220.03 boundary check had already located (images 179-180, "Form 220.04 page 1").

Why this candidate

CATALOG.md's own "Genuinely open, well-sourced candidates" section disclosed seven remaining companion schedules (Forms 220.04-220.10) as open backlog after the GOV-3544 cycle authored Form 220.03. This cycle re-scanned CATALOG.md fresh per the standing per-cycle routine and confirmed the 4 named National ID candidates and every single-vertical-gap jurisdiction's remaining vertical are still resolved/dead-end per the prior cycle's own re-confirmation (not re-screened live this cycle, since GOV-3544 had just re-confirmed them the same day). Given the disclosed, pre-located Form 220.0X backlog remained open and exact, this cycle deepened it directly rather than re-scouting 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/GOV-3544 cycles already advanced three times.

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 220.01-220.03 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/GOV-3544 cycles (openssl verify code 21) — a server misconfiguration, not a real access gate.
- File identity confirmed: Form 220.04 is embedded as two scanned page images, /files/1576/49/179.jpg (page 1) and /files/1576/49/180.jpg (page 2), independently re-fetched (curl -k, HTTP 200) this cycle and read visually — at native resolution first, then at 3x-8x zoom (via the sharp npm package, cropped per section) to resolve box counts and column headers precisely.
  - 178.jpg sha256: f5d534500479a8b5c06f0b93c1e3145b59d3ff2941513d99e8ae2b292f7c900e
  - 179.jpg sha256: daebdfc2f6dcc5a9761dc962a5d71def890f3c1e0a07e30e7bd8efd6ee1168e0
  - 180.jpg sha256: fc43618c0f84af9b4b6550b4f119c18e1bf189d70d847a25131fcd684dbea091
  - 181.jpg sha256: 4aa00e5969bfb031ffea6026b57439f6ba15f9b5ec58e486f8831781383cbe20
- Boundary check, both ends: image 179.jpg's own printed header ("форма 220.04 стр.01") directly states the form and page number, no inference needed; 180.jpg prints "форма 220.04 стр.02". The preceding image, 178.jpg, was independently re-fetched this cycle and visually confirmed to still print "форма 220.03 стр.01" — the same content already published as ..-schedule-220-03. The following image, 181.jpg, was fetched and visually confirmed to be a distinct, single-page "Раздел. Показатели" layout headed "Форма 220.05" (loss accounting), matching the parent Form 220.00 schema's own disclosed page-count estimate ("220.05 (loss accounting) — image 181, 1 page"). This bounds Form 220.04 to exactly images 179-180, two pages.
- Row-count determination: the "Раздел. Показатели" table's row count (identical on both pages, sharing one column-A row-number series) was confirmed two independent ways: (1) three zoomed vertical bands of column A's row-number boxes on page 1, each visually counted (6 + 6 + 5 = 17), cross-checked against an identical band count on page 2's own column A; (2) a pixel-luminance scan down column A's box area detecting 17 row-top border positions at a consistent ~23-24px pitch below the grand-total row. Both methods agree: 1 printed grand-total row plus 17 individual entry rows — one more entry row than the sibling Form 220.03's 16-row table.
- Extraction method: every column was read directly off the rendered page images at zoom, with box counts for the boxed-digit columns (A: 8 boxes; B: 3 boxes; C: 4 boxes; D: 3 boxes) confirmed via further zoomed crops. Columns E and F (page 1) and G and H (page 2) are each a single boxed money-amount field per row — F, G, and H print the same трлн/млрд/млн/тыс (trillion/billion/million/thousand) place-value group labels already established for other Form 220.0X money fields; column E (foreign-currency amount) prints no such group labels, since it is not denominated in tenge.

Secondary source — the Order's own Rules text (a new depth of extraction this cycle)

This cycle additionally fetched and read the Order's own full HTML page text (https://adilet.zan.kz/rus/docs/V2500037390), not just the scanned form images used by the GOV-3484/GOV-3506/GOV-3544 cycles. That page embeds the complete "Правила составления форм налоговой отчетности" (Rules for completing tax reporting forms), including Глава 6. Пояснение по составлению формы 220.04 — the Ministry's own line-by-line instructions for this exact schedule (Items 28-30), and confirmed this schedule's own Appendix number: "Приложение 12 к приказу ... № 695" (Appendix 12), immediately following Form 220.03's own confirmed Appendix 11.
Item 30 gives the authoritative meaning of each column, used directly in this schema's field descriptions: column B is the country-of-residence code of the non-resident payer of the income (not a "treaty country" as in Form 220.03); column C is the income-type code per Item 54(2) (see the correction below — the schema as first authored mis-cited this as "Item 71"); column D is the currency code of column E; column E is the foreign-currency income amount taxable in Kazakhstan; column F is that amount converted to tenge at the market rate on the last business day before the transaction; column G is the foreign tax creditable per Tax Code Art. 346 §§1-3 (the smallest of three statutory amounts, spelled out in the field description); column H is management/general-administrative expenses per Tax Code Art. 257. The Rules also disclose a cross-form carry-over: column F row totals for specific income-type codes are summed into different lines of the corresponding Form 220.01 appendix (codes 2010/2020/2030/2040/2050/2170/ 2190 to line 220.01.001; code 2060 to line 220.01.012; all other codes to line 220.01.003; the column F grand total to line 220.01.019; the column G grand total to line 220.01.057 I).
Item 54(2) gives a complete inline legend for the income-type code (column C) — genuinely richer sourcing than the undocumented-code columns on the sibling Forms 220.01-220.03, none of which had an inline legend on their own pages or in the Rules text examined by those cycles. Correction (this cycle's review-gate fix, GOV-3554): the schema as first authored cited "Item 71" and modelled only 44 codes. Independent re-verification during the GOV-3554 review gate found that Item 71 is not this form's own legend at all — it sits in Appendix 2 of the same Order (No. 695), which is the Rules chapter for the unrelated Form 100.00 (corporate income tax declaration); it happens to carry a near-identical 44-code list because the two forms' Rules chapters reuse largely the same drafting boilerplate. Form 220.04's own Rules sit in Appendix 9 (confirmed via the Order's own numbered appendix list, item 9 = "форма 220.00"), and the legend actually keyed to this appendix is Item 54, sub-clause 2) ("2) доходы из источников за пределами Республики Казахстан"). That legend has 46 distinct codes, not 44 — it includes two codes entirely absent from the schema as first published: A third code, 2460 (income from a decrease in provisions created by licensed banks and organizations performing certain banking operations, received from a non-resident), is also missing from the 44-code list but is not printed as "2460" in Appendix 9's own Item 54(2) text — that text instead prints a second, out-of-sequence 2360 entry between codes 2450 and 2470, with the banking-provisions wording. This is a drafting duplicate/typo in the government's own published Order, not a real second meaning for code 2360: the identical banking-provisions wording is correctly labelled 1460 in this same Item 54's parallel domestic-income list (sub-clause 1, "доходы из источников в Республике Казахстан") a few lines above, and correctly labelled 2460 in the equivalent foreign-income legend of a different form's Rules chapter elsewhere in the same Order (Appendix 6, Item 54, for Form 110.00) — confirmed by fetching and diffing both occurrences against Appendix 9's text. Since the domestic/foreign code pairs in this scheme consistently differ by exactly 1000 (1010↔2010, 1450↔2450, 1470↔2470, etc.), 1460↔2460 is the only reading consistent with the rest of the sequence, and a legend entry printed as a literal duplicate of an already-used code number is not a usable value in any case. This schema therefore models the code as 2460, not the Order's own typo'd 2360 duplicate, and documents the discrepancy here rather than silently reproducing it. This schema now models column C as an enum of the full, corrected 47-code set: the original 44, plus 2360, 2420, and 2460 (see entry1IncomeTypeCode's description for the full legend, following the same enum-with-inline-legend convention already established for si/furs/doh-odm-income-tax-return-instructions's incomeEntry1Code). Checked whether this same "Item 71" mis-citation and 3-code gap could recur elsewhere in this registry: grep-ing every other KZ KGD schema.json (the parent individual-income-tax-declaration, Form 220.00, GOV-3477; and sibling schedules 220.01-220.03) for IncomeTypeCode/Item 71/"видов доходов" found no matches — none of them model an income-type-code enum, so this fix is fully scoped to this one schema.
- 2360 — income from a decrease in insurance reserves created by insurance/reinsurance organizations under insurance/reinsurance contracts, received from a non-resident.
- 2420 — excess of positive over negative exchange-rate differences, determined per IFRS and Kazakhstan's accounting/financial-reporting legislation, outside Kazakhstan.
Item 73 (country code, column B) and Item 55 (currency code, column D) are each an external classifier referenced by number — "Классификатор стран мира" (Annex 22) and "Классификатор валют" (Annex 23) to Decision No. 378 of the Customs Union Commission, 20 September 2010 — not enumerated inline in this Order's own text. Both remain pattern-constrained string fields, per this registry's established discipline for undocumented external classifier codes.

Form convention confirmed

The grand-total row is structurally distinct from the 17 entry rows — same convention as Forms 220.00-220.03: column A prints a fixed value ("00000001") on the total row, and columns B/C/D are replaced on that row by the instructional text "ИТОГО (строка заполняется ТОЛЬКО по итогу формы)", while columns E, F (page 1) and G, H (page 2) still print boxes on the total row for the four grand-total amounts. Modelled as four standalone fields (totalForeignCurrencyAmount, totalNationalCurrencyAmount, totalTaxCreditAmount, totalManagementExpensesAmount), separate from the entry1...entry17 series — the same total-row-as-standalone-field convention already applied to Forms 220.00-220.03.
Column A ("№", 8 boxed digits) is a row-ordinal control, not applicant data, per the same established convention as Forms 220.00-220.03 — row identity is expressed by field-name ordinal (entry1...entry17), not a separate row-number field.
A page-level "Укажите номер текущего листа" box appears in the header of both pages, the same continuation-sheet mechanism already modelled for Form 220.03's currentSheetNumber field. Since both of this schedule's pages share one printed header/table (not two independent single-page schedules), only one currentSheetNumber field is modelled, matching the schedule's own single logical sheet.

Scope and disclosed boundaries

This schema is deliberately scoped to Form 220.04 in full — both of its pages, the taxpayer-identification header, the sheet-numbering box, the grand-total row's four amount fields, and all 17 individual entry rows (each with country code, income-type code, currency code, foreign-currency amount, national-currency amount, foreign-tax-credit amount, and management-expense amount). Explicitly out of scope, and disclosed rather than silently omitted:

The six other companion schedules (Forms 220.05 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.
The cross-form carry-over into Form 220.01. The Rules' own Item 30 discloses that column F and G row/grand totals are summed into specific lines of the Form 220.01 appendix (see "Secondary source" above for the exact line mapping) — this schema models Form 220.04's own fields only, not the receiving Form 220.01 lines or the aggregation itself.
The country code (column B) and currency code (column D) external classifiers. Both reference a named Customs Union Commission annex by number, not reproduced inline in the Order's own text examined this cycle — modelled as pattern-constrained string fields (^[0-9]{3}$ each), not enum, per this registry's established discipline for undocumented external classifier codes.
The trustee-filing substitution rule (Item 29: if a trust manager performs the tax obligation, line 1 shows the trust manager's own IIN) is disclosed in the iin field's description but not separately modelled — the field itself is unchanged either way.

Conformance fixtures

10 fixtures are committed under conformance/kz/kgd/individual-income-tax-declaration-schedule-220-04/1.0.0/: 2 valid submissions (one with only the two required header fields populated; one fuller filing populating all four grand totals and three individual entry rows spanning country, income-type, and currency codes plus all four amount columns) and 8 mutation-control fixtures (each expected to raise exactly 1 error): a missing required iin, a missing required taxPeriodYear, an invalid iin pattern (wrong digit count), an invalid taxPeriodYear type (string instead of integer), an invalid entry1CountryCode pattern (wrong digit count), an entry1IncomeTypeCode value not in the 47-value enum, a totalForeignCurrencyAmount given a string instead of a number, and an unknown field not defined anywhere in this schema. All 10 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 538/538 across the full registry with this schema added.

Known gaps

Forms 220.05 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 scanned page images, plus this cycle's additional read of the Order's own HTML Rules 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.

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.