Kazakhstan Individual Income Tax Declaration — Schedule 220.08 (Income Received in the AIFC)

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-3602), deepening Kazakhstan's Taxes vertical by authoring the eighth of the ten disclosed companion schedules to the Individual Income Tax Declaration (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.08, income received in the Astana International Financial Centre (МФЦА/AIFC).

Why this candidate: re-confirming the cleared adilet.zan.kz outage

The immediately preceding cycle (GOV-3595) had re-tested adilet.zan.kz's image-serving endpoint (adilet.zan.kz/files/1576/49/*.jpg) after three straight prior cycles (GOV-3574, GOV-3581, GOV-3588) found it down, and confirmed it fully recovered, leaving Forms 220.08-220.10 as open backlog. This cycle independently re-tested the same endpoint fresh (curl -k, images 188-193) and confirmed it remains up: every image returns a genuine HTTP 200 with a valid image/jpeg body (85-141 KB).

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 220.01-220.07 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 МФЦА" (Items 40-46), immediately following Глава 9's own Form 220.07 content (Items 37-39, modelled by the immediately preceding GOV-3595 cycle) with no intervening content.
       1. Пояснение по заполнению формы 220.08 – Доходы, полученные в
    2. Direct visual read of the rendered page images (fetched fresh via curl -k, no scaling/rendering artifacts): image 191 is headed "форма 220.08 стр.01" and image 192 is headed "форма 220.09 стр.01" — confirming Form 220.08 is exactly one printed page (image 191).
  • Page read this cycle: image 191, at native resolution. No continuation-sheet numbering box ("Укажите номер текущего листа") is printed on this form, in contrast to image 192 (Form 220.09), which does carry one — visually confirmed by direct comparison of both images.

Secondary source — the Order's own Rules text (Глава 10, Items 40-46)

• Item 40 states the form's purpose: reporting income exempt from individual income tax under paragraphs 3, 4, and 7, Article 6 of the Constitutional Law "On the International Financial Centre 'Astana'" of 7 December 2015.
• Item 41 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 42 describes the financial-services income section (paragraph 3, Article 6): lines 220.08.001-220.08.005 (Islamic-bank banking services; reinsurance/insurance brokerage services; investment-fund asset management/custody/issuance services; brokerage/dealer/underwriting services; other financial services per a joint AIFC/planning-body/tax-body act), and line 220.08.006, their sum.
• Item 43 describes the ancillary-services income section (paragraph 4, Article 6): lines 220.08.007-220.08.010 (legal; audit; accounting; consulting services), and line 220.08.011, their sum.
• Item 44 describes line 220.08.012: income exempt under paragraph 7, Article 6.
• Item 45 describes line 220.08.013: Centre Bodies' (Органы Центра) and their organizations' own income, exempt under paragraph 2, Article 6.
• Item 46 describes line 220.08.014: the grand total, defined as 220.08.006 + 220.08.011 + 220.08.012 + 220.08.013.

Discrepancy disclosed, not resolved

Item 42(6)'s own text describes line 220.08.006 (the financial-services subtotal) as "Определяется как сумма показателей строк с 220.12.001 по 220.12.005" — citing line range 220.12.001-220.12.005, not 220.08.001-220.08.005. No Form 220.12 exists anywhere in this Order (the companion-schedule series runs only 220.01-220.10); every other cross-reference within this same Глава 10 consistently uses "220.08.0XX" line numbers, and the five lines actually printed immediately above line 006 on the form itself are 220.08.001-220.08.005. This is treated as a primary-source typographical error (most plausibly copied from an unrelated internal drafting template) rather than a real reference to a nonexistent form — the same disclose-don't-resolve treatment the immediately preceding GOV-3595 cycle applied to its own footnote-vs-Rules-text conflict on Form 220.07. The totalFinancialServicesIncomeAmount field's own description transcribes the Rules text's literal "220.12.001-220.12.005" wording verbatim alongside a note of the discrepancy, rather than silently correcting it.

Scope and disclosed boundaries

• This is a flat, non-repeating, single-page form — no bounded or unbounded repeating-row structure, unlike most of this series' other companion schedules. All fourteen line items (220.08.001-220.08.014) are modelled as independent optional money fields; only the two header fields (iin, taxPeriodYear) are required, matching this series' established convention that a schedule's own body lines are populated only when the taxpayer has the underlying activity.
• All money fields are modelled as type: "number" with minimum: 0 and no fixed digit-count pattern, per this registry's established convention for this series' own ТРВЕ/МЛРД/МЛН/ТЫС-grouped digit-box money columns (the same treatment as every sibling schedule's unconstrained money fields, including the immediately preceding Form 220.07 schema's own total fields).
• No requiredWhen rules are asserted; the Rules text does not describe any conditional requiredness among this form's fourteen line items.
• The remaining two schedules (220.09, 220.10) remain disclosed, open backlog for future companion-schema cycles.

Verification checks performed this cycle

• node tools/validate.mjs — 545/545 documents pass (was 544/544 before this schema; +1 for this document).
• node tools/validate-ajv.mjs — 545/545 documents validate against the v0.3 meta-schema.
• Conformance fixtures committed under conformance/kz/kgd/ individual-income-tax-declaration-schedule-220-08/1.0.0/ (valid + mutation-control), re-derived against a from-scratch ajv-based mock validator built from this schema's own fields array (required list, patterns, 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.