{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kz/kgd/individual-income-tax-declaration-schedule-220-05",
  "version": "1.0.0",
  "title": "Kazakhstan Individual Income Tax Declaration — Schedule 220.05 (Loss Accounting)",
  "description": "The Ministry of Finance of the Republic of Kazakhstan's \"Форма 220.05 — Учет убытков\" (Form 220.05, loss accounting), Appendix 5 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 carries forward a tax loss under Chapter 35 of the Tax Code to be offset against taxable income in a later tax period. Approved within Appendix 9 to Order of the Minister of Finance of the Republic of Kazakhstan No. 695 of 12 November 2025 — the same combined appendix that houses the main Form 220.00 declaration and all ten of its companion schedules (220.01 through 220.10) — published in full, unauthenticated, on the Ministry of Justice's own legal-information system, ИПС «Әділет». This v1.0.0 models Form 220.05 in full across its single printed page: the taxpayer-identification header and 11 individual loss-entry rows, each capturing the type of loss, the tax period in which it arose, and the amount being carried forward. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Kazakhstan or the State Revenue Committee.",
  "status": "draft",
  "jurisdiction": {
    "country": "KZ",
    "level": "national"
  },
  "authority": {
    "name": "Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)",
    "abbreviation": "KGD",
    "url": "https://kgd.gov.kz"
  },
  "process": {
    "type": "filing",
    "language": "ru"
  },
  "source": {
    "url": "https://adilet.zan.kz/rus/docs/V2500037390",
    "retrievedAt": "2026-07-17",
    "documentRef": "Приложение 9 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.05"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-17",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-17",
    "notes": "GovSchema Standard Research cycle GOV-3558, deepening Kazakhstan's Taxes vertical by authoring the fifth of the ten disclosed companion schedules to Form 220.00 (Form 220.05, loss accounting), the schedule the GOV-3551 cycle's own boundary check for Form 220.04 already located at image 181 of the same specimen. Independently re-fetched this cycle: https://adilet.zan.kz/rus/docs/V2500037390 (HTTP 200 via curl -k). The image-serving endpoint (adilet.zan.kz/rus/docs/V2500037390/files/1576/49/*.jpg) returned HTTP 404 with the site's own \"Ведутся технические работы\" (technical maintenance in progress) placeholder page for the entire duration of this cycle's live re-fetch attempts, including for already-published sibling images (179.jpg, 184.jpg) confirmed to exist — a transient, site-wide maintenance outage, not evidence the images were moved or removed. This cycle therefore verified image 181.jpg (and its neighbors 178-180) via byte-identical sha256-matched copies already fetched fresh the same day by the GOV-3551/GOV-3554 cycles (cached at the time of this outage), rather than a fresh HTTP 200 this cycle: 181.jpg sha256 4aa00e5969bfb031ffea6026b57439f6ba15f9b5ec58e486f8831781383cbe20, matching the hash already disclosed in kz/kgd/individual-income-tax-declaration-schedule-220-04's own VERIFICATION.md. Read visually at native and zoomed (sharp npm package, cropped per section) resolution. Boundary-confirmed: the image's own header prints \"форма 220.05 стр.01\" and \"(Приложение 5 к Декларации)\" directly, no inference needed. The far-end boundary (that Form 220.06 begins at image 182, not a continuation page of 220.05) could not be independently re-confirmed by a fresh visual read this cycle because of the live outage; it rests on the parent Form 220.00 schema's own already-disclosed page-count estimate (\"220.05 — image 181, 1 page\") and on the Order's own Rules text, which places Form 220.05's own explanatory chapter (Глава 7) as ending cleanly before Form 220.06's own chapter (Глава 8) begins, with no further 220.05 content in between — both independent of the image fetch. The table's row count (11 individual entry rows, no separate grand-total row) was confirmed two independent ways: a direct visual count of column A's row-number boxes in a zoomed crop, and a pixel-luminance row-boundary scan down the same column detecting 11 evenly-pitched (~23-24px) row-top border positions, with a blank, box-free area below the 11th row extending to the page's own footer barcode — both methods agree, and both agree with the Rules text's own field-by-field description (Item 33), which lists exactly four columns (A-D) and never mentions a total/ИТОГО row for this schedule, unlike Forms 220.01-220.04. This cycle additionally fetched the Order's own full HTML text and found Глава 7 of the attached Rules (Правила), Items 31-33, giving the Ministry's own line-by-line instructions for this schedule. Item 33(2) states column B is 'вид убытка, предусмотренный главой 35 Налогового кодекса' (a type of loss provided for in Chapter 35 of the Tax Code) — an external statutory reference, not enumerated inline anywhere in this Order's own text (unlike Form 220.04's income-type legend, Item 54(2), which was fully inline). Column B is therefore modelled as a plain, unconstrained string, not an enum, per this registry's established discipline for undocumented external classifiers — a discipline this cycle deliberately did not override, having just seen the cost of over-eager enum modelling from a decoy legend in the immediately preceding GOV-3551/GOV-3554 cycle. Correction to the sibling schedules' own citations, found while independently verifying this schedule's own Appendix number: this cycle re-derived the Order's own enacting clause (its opening 'ПРИКАЗЫВАЮ: 1. Утвердить: ... 9) форму декларации по индивидуальному подоходному налогу (форма 220.00) ... согласно приложению 9 ...' list) and cross-checked it against the HTML content stream's own single 'Приложение 9 к приказу ... № 695' header, confirmed to appear exactly once in the document and to immediately precede the entire scanned-image bundle spanning Form 220.00 through Form 220.10 (images 170-194) with no further 'Приложение N' header interleaved until image 194 has passed. This confirms Appendix 9 covers Form 220.00 and all ten of its companion schedules as one combined appendix — matching kz/kgd/individual-income-tax-declaration's and kz/kgd/individual-income-tax-declaration-schedule-220-01's own existing 'Приложение 9' citations. However, the merged schemas for Forms 220.02, 220.03, and 220.04 each cite a different, sequentially-incremented appendix number (Приложение 10, 11, and 12 respectively) that this cycle's re-derivation could NOT confirm as contiguous with those schedules' own images: the enacting clause's own Item 10 names Приложение 10 as Form 250.00 (an unrelated individual assets/liabilities declaration), Item 11 names Приложение 11 as Form 270.00, and Item 12 names Приложение 12 as Form 300.00 (VAT) — all different forms entirely, appearing much later in the document, well after the entire 220-series image bundle has already ended. This looks like a same-shape-decoy citation error (the same class of mistake the GOV-3554 review gate already caught once for an Item legend, but for the documentRef field instead), carried through three already-merged PRs (#583, #588, #589) without being caught. This cycle's own schema cites the re-derived, cross-checked 'Приложение 9' rather than continuing that increment-by-one pattern; flagging the discrepancy here for independent review rather than silently perpetuating or silently fixing someone else's already-merged citation. No submission was made and no live kgd.gov.kz/cabinet.salyk.kz account was created or required to author this schema."
  },
  "maturity": {
    "level": "structural-reference",
    "criteria": {
      "structuralReference": true,
      "verifiedSchema": false,
      "agentReadySchema": false,
      "executionTestedSchema": false
    },
    "method": "maturity-self-assessment-v1",
    "assertedBy": "GovSchema Engineering (Standards Engineer)",
    "assertedAt": "2026-07-17"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "iin",
      "label": "ИИН",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Item 1",
      "validation": {
        "pattern": "^[0-9]{12}$"
      }
    },
    {
      "name": "taxPeriodYear",
      "label": "Налоговый период, за который представляется налоговая отчетность: год",
      "type": "integer",
      "required": true,
      "description": "The calendar year of the tax period for which this schedule is filed.",
      "sourceRef": "Item 2",
      "validation": {}
    },
    {
      "name": "entry1LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 1 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers. If a taxpayer carries forward more than one type of loss, or losses arising in more than one prior tax period, each combination is listed on its own row.",
      "sourceRef": "Row 1, column B",
      "validation": {}
    },
    {
      "name": "entry1LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 1 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 1, column C",
      "validation": {}
    },
    {
      "name": "entry1LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 1 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 1, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 2 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 2, column B",
      "validation": {}
    },
    {
      "name": "entry2LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 2 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 2, column C",
      "validation": {}
    },
    {
      "name": "entry2LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 2 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 2, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 3 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 3, column B",
      "validation": {}
    },
    {
      "name": "entry3LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 3 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 3, column C",
      "validation": {}
    },
    {
      "name": "entry3LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 3 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 3, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 4 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 4, column B",
      "validation": {}
    },
    {
      "name": "entry4LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 4 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 4, column C",
      "validation": {}
    },
    {
      "name": "entry4LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 4 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 4, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry5LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 5 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 5, column B",
      "validation": {}
    },
    {
      "name": "entry5LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 5 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 5, column C",
      "validation": {}
    },
    {
      "name": "entry5LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 5 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 5, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry6LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 6 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 6, column B",
      "validation": {}
    },
    {
      "name": "entry6LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 6 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 6, column C",
      "validation": {}
    },
    {
      "name": "entry6LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 6 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 6, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry7LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 7 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 7, column B",
      "validation": {}
    },
    {
      "name": "entry7LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 7 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 7, column C",
      "validation": {}
    },
    {
      "name": "entry7LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 7 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 7, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry8LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 8 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 8, column B",
      "validation": {}
    },
    {
      "name": "entry8LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 8 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 8, column C",
      "validation": {}
    },
    {
      "name": "entry8LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 8 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 8, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry9LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 9 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 9, column B",
      "validation": {}
    },
    {
      "name": "entry9LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 9 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 9, column C",
      "validation": {}
    },
    {
      "name": "entry9LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 9 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 9, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry10LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 10 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 10, column B",
      "validation": {}
    },
    {
      "name": "entry10LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 10 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 10, column C",
      "validation": {}
    },
    {
      "name": "entry10LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 10 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 10, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry11LossType",
      "label": "Вид убытка",
      "type": "string",
      "required": false,
      "description": "The type of loss reported in entry row 11 (column B), per Item 33(2) of the Order's own Rules: a loss type as provided for in Chapter 35 of the Tax Code. This cycle did not independently verify Chapter 35's own list of loss-type categories (that chapter's text was not part of the source examined this cycle) — Chapter 35's own list of loss types is not reproduced inline anywhere in this Order's text, so this field remains an unconstrained string rather than an enum, per this registry's established discipline for undocumented external/statutory classifiers.",
      "sourceRef": "Row 11, column B",
      "validation": {}
    },
    {
      "name": "entry11LossPeriodYear",
      "label": "Период возникновения",
      "type": "integer",
      "required": false,
      "description": "The tax period (calendar year) in which the loss reported in entry row 11 arose and from which it is being carried forward to a subsequent period (column C), per Item 33(3) of the Order's own Rules.",
      "sourceRef": "Row 11, column C",
      "validation": {}
    },
    {
      "name": "entry11LossAmount",
      "label": "Сумма",
      "type": "number",
      "required": false,
      "description": "The amount of the loss reported in entry row 11 that is being carried forward, in national currency (column D), per Item 33(4) of the Order's own Rules.",
      "sourceRef": "Row 11, column D",
      "validation": {
        "minimum": 0
      }
    }
  ]
}