Registry entry

Kazakhstan Individual Income Tax Declaration — Schedule 220.07 (Gratuitously Received/Transferred Property)

The Ministry of Finance of the Republic of Kazakhstan's "Форма 220.07 — Безвозмездно полученное (переданное) имущество (благотворительная помощь, спонсорская помощь, деньги и другое имущество)" (Form 220.07, gratuitously received (transferred) property — charitable assistance, sponsorship assistance, money and other property), Appendix 7 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 by non-commercial organizations reporting gratuitously received or transferred property, to determine their income amount. 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 220.07 in full across its three printed pages: the taxpayer-identification header, the form's own grand-total row (received and transferred property amounts), and 12 individual entry rows, each capturing the counterparty's BIN/IIN (if any), country-of-residence code, nonresident registration number, the type and code of the gratuitously received/transferred property, the confirming document's number and date, and the amount received or transferred. 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-220-07

Jurisdiction
Kazakhstan · national
Version
1.0.0
Verification
draft

Authoritative source Приложение 9 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.07

Machine access

Registry catalog
registry/index.jsonone record per schema id

Field reference

113 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 38 rows — used when a taxpayer's gratuitously-received/transferred-property entries exceed this schedule's single-sheet 12-row capacity and require additional continuation sheets of the same form.

    range: 1–∞
  • totalAmountReceivedAmount number optional

    Total value of gratuitously received property (charitable assistance, sponsorship assistance, money and other property, or income under a government social contract/deposit interest/condominium contributions), 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. In national currency (tenge).

    range: 0–∞
  • totalAmountTransferredAmount number optional

    Total value of gratuitously transferred (given) property, 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. In national currency (tenge).

    range: 0–∞
  • entry1CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 1 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry1ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 1 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry1NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 1 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry1PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 1 (column E). See entry1NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry1PropertyCode string optional

    Code of the property received free of charge, for entry row 1 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry1DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 1 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry1DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 1 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry1AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 1 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry1AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 1 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry2CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 2 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry2ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 2 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry2NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 2 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry2PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 2 (column E). See entry2NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry2PropertyCode string optional

    Code of the property received free of charge, for entry row 2 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry2DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 2 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry2DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 2 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry2AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 2 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry2AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 2 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry3CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 3 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry3ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 3 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry3NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 3 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry3PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 3 (column E). See entry3NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry3PropertyCode string optional

    Code of the property received free of charge, for entry row 3 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry3DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 3 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry3DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 3 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry3AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 3 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry3AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 3 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry4CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 4 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry4ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 4 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry4NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 4 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry4PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 4 (column E). See entry4NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry4PropertyCode string optional

    Code of the property received free of charge, for entry row 4 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry4DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 4 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry4DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 4 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry4AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 4 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry4AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 4 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry5CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 5 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry5ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 5 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry5NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 5 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry5PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 5 (column E). See entry5NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry5PropertyCode string optional

    Code of the property received free of charge, for entry row 5 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry5DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 5 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry5DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 5 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry5AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 5 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry5AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 5 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry6CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 6 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry6ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 6 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry6NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 6 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry6PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 6 (column E). See entry6NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry6PropertyCode string optional

    Code of the property received free of charge, for entry row 6 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry6DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 6 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry6DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 6 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry6AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 6 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry6AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 6 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry7CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 7 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry7ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 7 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry7NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 7 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry7PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 7 (column E). See entry7NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry7PropertyCode string optional

    Code of the property received free of charge, for entry row 7 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry7DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 7 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry7DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 7 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry7AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 7 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry7AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 7 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry8CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 8 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry8ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 8 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry8NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 8 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry8PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 8 (column E). See entry8NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry8PropertyCode string optional

    Code of the property received free of charge, for entry row 8 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry8DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 8 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry8DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 8 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry8AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 8 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry8AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 8 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry9CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 9 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry9ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 9 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry9NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 9 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry9PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 9 (column E). See entry9NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry9PropertyCode string optional

    Code of the property received free of charge, for entry row 9 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry9DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 9 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry9DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 9 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry9AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 9 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry9AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 9 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry10CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 10 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry10ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 10 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry10NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 10 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry10PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 10 (column E). See entry10NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry10PropertyCode string optional

    Code of the property received free of charge, for entry row 10 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry10DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 10 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry10DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 10 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry10AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 10 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry10AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 10 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry11CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 11 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry11ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 11 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry11NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 11 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry11PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 11 (column E). See entry11NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry11PropertyCode string optional

    Code of the property received free of charge, for entry row 11 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry11DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 11 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry11DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 11 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry11AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 11 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry11AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 11 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    range: 0–∞
  • entry12CounterpartyIdentifier string optional

    The 12-digit Business Identification Number (БИН) of the legal entity, or Individual Identification Number (ИИН) of the individual, named in column D of entry row 12 — the counterparty that gratuitously transferred or received the property. Per Item 39(2) of the Order's own Rules, this line is filled only if the legal or physical person has a BIN (IIN) under the Law of the Republic of Kazakhstan "On National Registers of Identification Numbers" — i.e. left blank for counterparties without a Kazakhstani BIN/IIN (e.g. most non-residents).

    pattern
  • entry12ResidenceCountryCode string optional

    Code of the country of tax residency of the counterparty in entry row 12 (column C), per Item 39(3) of the Order's own Rules and Item 56 of the same Rules — the Customs Union's own external country classifier ("Классификатор стран мира"), not enumerated inline on this form.

    pattern
  • entry12NonresidentRegistrationNumber string optional

    The registration number, in its country of residence, of the non-resident that gratuitously transferred (received) the property reported in entry row 12 (column D). Per Item 39(4) of the Order's own Rules. Per the form's own printed footnote ("* При получении отчислений на безвозмездной основе графы D и Е не заполняются" — when receiving deductions/contributions on a gratuitous basis, columns D and E are not filled), this field is left blank when propertyTypeCode is "4" — a discrepancy from the Rules text's own Item 39(6), which instead states column F (not D or E) is not filled for that same case; both texts are transcribed as printed rather than reconciled by this schema.

  • entry12PropertyTypeCode enum optional

    Code of the type of gratuitously received (transferred) property, per Item 39(5) of the Order's own Rules: "1" = charitable assistance (благотворительная помощь); "2" = sponsorship assistance (спонсорская помощь); "3" = money and other property received (transferred) on a gratuitous basis (деньги и другое имущество, полученное (переданное) на безвозмездной основе); "4" = income under a government social-contract agreement, deposit interest, and condominium participants' contributions (доходы по договору на осуществление государственного социального заказа, вознаграждение по депозитам и взносы участников кондоминиума). Reported for entry row 12 (column E). See entry12NonresidentRegistrationNumber's own description for the form's printed footnote asserting this column is also left blank for propertyTypeCode "4", alongside column D.

    enum: 1 | 2 | 3 | 4
  • entry12PropertyCode string optional

    Code of the property received free of charge, for entry row 12 (column F), per Item 39(6) of the Order's own Rules and Item 58 of the same Rules — an external classifier not enumerated inline on this form. Per Item 39(6)'s own text, this column is not filled when the receipt is a deduction/contribution received on a gratuitous basis (propertyTypeCode "4").

    pattern
  • entry12DocumentNumber string optional

    The number of the document confirming the gratuitous receipt (transfer) of property reported in entry row 12 (column G, left sub-field). Per Item 39(7) of the Order's own Rules.

  • entry12DocumentDate date optional

    The date of the document confirming the gratuitous receipt (transfer) of property reported in entry row 12 (column G, right sub-field, printed "Цифрами дня, месяца, года" — in digits: day, month, year). Per Item 39(7) of the Order's own Rules.

  • entry12AmountReceived number optional

    The amount (value) of property gratuitously received, for entry row 12 (column H), in national currency (tenge). Per Item 39(8) of the Order's own Rules.

    range: 0–∞
  • entry12AmountTransferred number optional

    The amount (value) of property gratuitously transferred (given), for entry row 12 (column I), in national currency (tenge). Per Item 39(9) of the Order's own Rules.

    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-3595), deepening Kazakhstan's Taxes vertical by authoring the seventh of the ten disclosed companion schedules to the Individual Income Tax Declaration (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.07, gratuitously received (transferred) property.

Why this candidate: the adilet.zan.kz image outage has cleared

Three prior cycles (GOV-3574, GOV-3581, GOV-3588) each independently re-confirmed adilet.zan.kz's image-serving endpoint (adilet.zan.kz/files/1576/49/*.jpg) down — the first two as an HTTP 200 "Ведутся технические работы" (technical maintenance) placeholder, the third (GOV-3588) as a changed HTTP 404 failure signature affecting even an unrelated document's own images. This cycle re-tested the same endpoint fresh (curl -k, several dozen image numbers: 170, 182-200) and found it fully recovered: every image returns a genuine HTTP 200 with a valid image/jpeg body (85-173 KB), including images 182.jpg and 183.jpg, which even the GOV-3568 cycle's own successfully-completed Form 220.06 schema could not read due to a narrower, persistent 404 affecting only those two files at the time. This resolves the outage and reopens the Form 220.07-220.10 backlog the GOV-3574/3581/3588 cycles had each left blocked.

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 220.01-220.06 schemas source.
    • URL (independently re-fetched this cycle, HTTP 200 via curl -k): https://adilet.zan.kz/rus/docs/V2500037390 (2,660,117-byte HTML).
    • Image boundary — confirmed two independent ways:
      1. The Order's own Rules text: a fresh full-text search located "Глава (переданное) имущество..." (Items 37-39), immediately following Form 220.06's own closing Глава 8 with no intervening content, and immediately preceded by "Глава 10. Пояснение по заполнению формы 220.08 – Доходы, полученные в МФЦА".
        1. Пояснение по составлению формы 220.07 – Безвозмездно полученное
      2. Direct visual read of the rendered page images (fetched fresh via curl -k, no scaling/rendering artifacts): image 188 is headed "форма 220.07 стр.01", image 189 "форма 220.07 стр.02", image 190 "форма 220.07 стр.03", and image 191 is headed "форма 220.08 стр.01" — confirming Form 220.07 spans exactly three pages (images 188-190) and Form 220.08 (a single page) begins immediately after.
    • Pages read this cycle: images 188.jpg-190.jpg, at native resolution plus zoomed crops (the sharp npm package, reused from a prior cycle's /tmp/kz22004/node_modules) for the footnote text and column F/E box widths.
    • Row count (12 individual entry rows plus a distinct row-1 grand-total row, 13 boxed rows total per page): confirmed by a pixel-luminance horizontal-border scan (a small Node script reading raw pixel data via sharp) down column A's row-number box area on image 188, detecting 13 evenly-pitched (~23-24px) border-line clusters bounding 12 full row intervals below the fixed "00000001" first row — corroborated by a direct visual crop of the same column.
    • The row-1 grand-total row and its printed caption: row "00000001" is captioned, in column B's position on page 1, "ИТОГО (строка заполняется ТОЛЬКО по итогу формы)" ("TOTAL — row filled ONLY for the form's grand total") — an explicit instruction not present on any prior sibling schedule in this series. Despite this caption, the printed table still shows boxes for columns C, D (page 1) and E, F, G, H (page 2) on this same row-1 position. This schema treats those boxes as structurally present but semantically inapplicable to a grand-total row (no country/property/document identity attaches to a total) and models only the row's two money columns (H, I) as dedicated totalAmountReceivedAmount / totalAmountTransferredAmount fields, per this registry's established convention for this series' own "ИТОГО"-row total fields (e.g. kz/kgd/individual-income-tax-declaration-schedule-220-04's totalForeignCurrencyAmount and siblings). The 12 individual entry rows (printed row-ordinals 2-13, modelled as entry1 through entry12) are modelled with all nine columns.
    • Column layout per page, confirmed by direct visual read: page 1 (188) shows columns A (row ordinal, boxed, not modelled as a field, per this registry's established convention), B, C, and D, plus the printed footnote "* При получении отчислений на безвозмездной основе графы D и Е не заполняются" (re-read at 2x-zoom crop to confirm the literal letters "D и Е", not "D и F"). Page 2 (189) shows columns A, E (1 box), F ("Код имущества", 2 boxes — visually confirmed at zoom), G (split into a "Номер" free-text sub-field and a "Цифрами дня, месяца, года" date sub-field), and H (a ТРИЛ/МЛРД/МЛН/ТЫС-grouped digit-box money field, the same convention as every sibling schedule's money columns). Page 3 (190) shows columns A and I only.
Secondary source — the Order's own Rules text (Глава 9, Items 37-39)
  • Item 37 states the schedule's purpose: determining a non-commercial organization's income amount.
  • Item 38 describes the two-line taxpayer-information header: row 1 is the IIN (with the same trust-manager substitution rule already established for the parent form and every sibling schedule); row 2 is the tax period.
  • Item 39 describes the calculation table's nine columns field-by-field:
    1. Column A — row ordinal (not modelled, per established convention).
    2. Column B — BIN of the legal entity or IIN of the individual named in column D; filled only if that party has a Kazakhstani BIN/IIN under the Law "On National Registers of Identification Numbers".
    3. Column C — country-of-residence code, per Item 56 of the same Rules (the Customs Union's own "Классификатор стран мира" classifier, the same one this series' siblings already reference for their own country-code columns).
    4. Column D — the nonresident's own registration number in its country of residence.
    5. Column E — a four-value property-type code: "1" charitable assistance; "2" sponsorship assistance; "3" money/other property received or transferred gratuitously; "4" income under a government social-contract agreement, deposit interest, and condominium participants' contributions.
    6. Column F — property code per Item 58 of the same Rules (an external classifier); the Rules text states this column is not filled when the receipt is a deduction/contribution received gratuitously (propertyTypeCode "4").
    7. Column G — the confirming document's number and date.
    8. Column H — amount (value) of property received free of charge.
    9. Column I — amount (value) of property transferred free of charge.

Discrepancy disclosed, not resolved

The form's own printed footnote (page 1) states columns D and E are not filled when propertyTypeCode is "4" (receiving deductions/contributions on a gratuitous basis), while the Rules text's own Item 39(6) instead states column F is not filled for that same case. Both were independently re-read this cycle: the footnote via a zoomed crop of image 188 (confirming the literal text "графы D и Е", not "D и F"), and the Rules text via the Order's own HTML (confirming "Данная графа не заполняется в случае получения отчислений на безвозмездной основе" appears directly after the column-F definition, not column D or E's). This schema transcribes both statements verbatim into the affected fields' (entry{N}NonresidentRegistrationNumber, entry{N}PropertyTypeCode, entry{N}PropertyCode) own descriptions rather than picking one as authoritative or inventing a requiredWhen rule that would silently favor one source over the other — consistent with this registry's practice of disclosing genuine primary-source ambiguities rather than resolving them by assumption.

Scope and disclosed boundaries

  • Column B (counterparty BIN/IIN) is modelled as a 12-digit string per Item 39(2)'s own text (Kazakhstan's unified BIN/IIN identifiers are both 12 digits under the same National Registers Law the Rules text itself cites), rather than an independently confirmed box count.
  • Column C's 3-digit pattern and column F's 2-digit pattern were both visually confirmed directly on the rendered page images at zoom.
  • Column D (nonresident registration number) has no confirmed box layout and no digit-count/format constraint is asserted, the same conservative choice this schedule series uses whenever the Rules text describes a field only as free-text with no format specified.
  • Column G is modelled as two fields (entry{N}DocumentNumber, entry{N}DocumentDate), matching its own visually-confirmed two-sub-field layout.
  • All money fields (totalAmountReceivedAmount, totalAmountTransferredAmount, entry{N}AmountReceived, entry{N}AmountTransferred) are modelled with minimum: 0, per this registry's established convention of treating every "Сумма"/"стоимость" column as non-negative.
  • The remaining three schedules (220.08, 220.09, 220.10) remain disclosed, open backlog for future companion-schema cycles, now that the adilet.zan.kz image outage has cleared.

Verification checks performed this cycle

  • node tools/validate.mjs — 544/544 documents pass (was 543/543 before this schema; +1 for this document).
  • node tools/validate-ajv.mjs — 544/544 documents validate against the v0.3 meta-schema.
  • 13 conformance fixtures committed under conformance/kz/kgd/ individual-income-tax-declaration-schedule-220-07/1.0.0/ (2 valid + 11 mutation-control), each re-derived against a from-scratch ajv-based mock validator built from this schema's own fields array (required list, patterns, enums, minimums, and additionalProperties: false) and confirmed to behave as expected (valid fixtures pass; every mutation fixture fails for its own targeted reason).
  • node tools/verify-sources.mjs run against this document's own source citations.

No submission was made and no live kgd.gov.kz/cabinet.salyk.kz account was created or required to author this schema.

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.