{
    "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
    "govschemaVersion": "0.3.0",
    "id": "kz/kgd/individual-income-tax-declaration-schedule-220-08",
    "version": "1.0.0",
    "title": "Kazakhstan Individual Income Tax Declaration — Schedule 220.08 (Income Received in the AIFC)",
    "description": "The Ministry of Finance of the Republic of Kazakhstan's \"Форма 220.08 — Доходы, полученные в МФЦА\" (Form 220.08, income received in the Astana International Financial Centre), Appendix 8 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 taxpayers who are participants of the International Financial Centre \"Astana\" (МФЦА/AIFC), or Centre Bodies and their organizations, reporting income exempt from individual income tax under Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\" of 7 December 2015. 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 220.08 in full across its single printed page: the taxpayer-identification header and all fourteen of the form's own line items, grouped into financial-services income (Article 6, paragraph 3), ancillary-services income (paragraph 4), paragraph-7-exempt income, Centre Bodies' own income (paragraph 2), and the form's own grand total. 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 220.08"
    },
    "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-3602, deepening Kazakhstan's Taxes vertical by authoring the eighth of the ten disclosed companion schedules to Form 220.00 (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.08, income received in the AIFC. The GOV-3595 cycle immediately prior had re-confirmed adilet.zan.kz's image-serving endpoint (adilet.zan.kz/files/1576/49/*.jpg) recovered from the three-cycle outage documented by GOV-3574/3581/3588, and left Forms 220.08-220.10 as open backlog. This cycle independently re-tested the same endpoint fresh (https://adilet.zan.kz/files/1576/49/188.jpg through 193.jpg, via curl -k) and confirmed it remains fully up: every image returns a genuine HTTP 200 with a valid image/jpeg body (85-141 KB).\n\nIndependently re-fetched this cycle: https://adilet.zan.kz/rus/docs/V2500037390 (HTTP 200 via curl -k, 2,660,117-byte HTML). A fresh full-text search located Глава 10 ('Пояснение по заполнению формы 220.08 – Доходы, полученные в 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.\n\nImage boundary, confirmed both by the Rules text (Глава 10 begins immediately after Глава 9's own Form 220.07 content, which the GOV-3595 cycle's own boundary check had already placed at images 188-190) and by direct visual read: 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), with no continuation-sheet numbering box printed on it (unlike Form 220.09's own 'Укажите номер текущего листа' box, visually confirmed present on image 192 by contrast). Image 191 was read directly at native resolution, no rendering/scaling artifacts encountered.\n\nThe form's header (Item 41) has exactly two numbered rows: row 1 (ИИН, the same 12-digit identifier and trust-manager substitution rule as every sibling schedule) and row 2 (tax period year). The body is a flat, non-repeating table of fourteen line items (220.08.001 through 220.08.014), each a single money amount with no sub-columns, boxed in the same ТРВЕ/МЛРД/МЛН/ТЫС (trillion/billion/million/thousand) digit-group convention used by every other money field across this schedule series — modelled as type 'number' with a minimum of 0, consistent with this registry's established convention for this convention (no fixed digit-count pattern asserted, matching the sibling schedules' own treatment of unconstrained money fields). Items 42-46 of the Rules text describe each line item's own legal basis (citing specific subparagraphs of Article 6 of the Constitutional Law 'On the International Financial Centre \"Astana\"' of 7 December 2015) and, for the four total lines (006, 011, 012, 014 is the grand total; 013 is not a subtotal), their own summation formula — transcribed into each field's own description.\n\nDiscrepancy disclosed, not resolved: Item 42(6)'s own text describes line 220.08.006 (the financial-services income subtotal, summing lines 220.08.001-220.08.005) 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 (Items 42-46) consistently uses '220.08.0XX' line numbers, and the five lines actually being summed (001-005) are printed immediately above line 006 on the same form, so this is treated as a primary-source typographical error (likely copied from an unrelated internal drafting template) rather than a real reference to a nonexistent form. The 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 — consistent with this registry's practice (established by the immediately preceding GOV-3595 cycle) of disclosing genuine primary-source ambiguities rather than resolving them by assumption.\n\nThe remaining two schedules (220.09, 220.10) remain disclosed, open backlog for future companion-schema cycles. 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 41, row 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 41, row 2",
            "validation": {}
        },
        {
            "name": "islamicBankBankingServicesIncomeAmount",
            "label": "Доходы от оказания банковских услуг исламского банка",
            "type": "number",
            "required": false,
            "description": "Income from Islamic-bank banking services, exempt under subparagraph 1) of paragraph 3, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.001",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "reinsuranceInsuranceBrokerageIncomeAmount",
            "label": "Доходы от оказания услуг перестрахования и страховых брокерских услуг",
            "type": "number",
            "required": false,
            "description": "Income from reinsurance services and insurance brokerage services, exempt under subparagraph 2) of paragraph 3, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.002",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "investmentFundManagementIncomeAmount",
            "label": "Доходы от оказания услуг по инвестиционному управлению активами инвестиционных фондов",
            "type": "number",
            "required": false,
            "description": "Income from investment-fund asset management services, including their accounting and custody, and the issuance, placement, circulation, redemption, and repayment of investment-fund securities, exempt under subparagraph 3) of paragraph 3, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.003",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "brokerageDealerUnderwritingIncomeAmount",
            "label": "Доходы от оказания брокерских и (или) дилерских, андеррайтинговых услуг",
            "type": "number",
            "required": false,
            "description": "Income from brokerage and/or dealer, underwriting services, exempt under subparagraph 4) of paragraph 3, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.004",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "otherFinancialServicesIncomeAmount",
            "label": "Доходы от оказания других финансовых услуг, определяемых совместным актом МФЦА",
            "type": "number",
            "required": false,
            "description": "Income from other financial services determined by a joint act of the AIFC, the central government body for state planning, and the state body administering tax and other mandatory budget-payment collection, exempt under subparagraph 5) of paragraph 3, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.005",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "totalFinancialServicesIncomeAmount",
            "label": "Всего доходов от оказания финансовых услуг (сумма с 220.08.001 по 220.08.005)",
            "type": "number",
            "required": false,
            "description": "Total income from financial services under paragraph 3, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". Per Item 42(6) of the Order's own Rules, this line is defined as the sum of lines '220.12.001 to 220.12.005' verbatim — a primary-source discrepancy, since no Form 220.12 exists anywhere in this Order's ten-schedule series and every other cross-reference in this same chapter uses '220.08.0XX' line numbers; this schedule's own five immediately preceding lines (220.08.001-220.08.005) are the ones actually summed. In national currency (tenge).",
            "sourceRef": "Line 220.08.006",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "legalServicesIncomeAmount",
            "label": "Доходы от оказания юридических услуг",
            "type": "number",
            "required": false,
            "description": "Income from legal services, exempt under paragraph 4, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.007",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "auditServicesIncomeAmount",
            "label": "Доходы от оказания аудиторских услуг",
            "type": "number",
            "required": false,
            "description": "Income from audit services, exempt under paragraph 4, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.008",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "accountingServicesIncomeAmount",
            "label": "Доходы от оказания бухгалтерских услуг",
            "type": "number",
            "required": false,
            "description": "Income from accounting services, exempt under paragraph 4, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.009",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "consultingServicesIncomeAmount",
            "label": "Доходы от оказания консалтинговых услуг",
            "type": "number",
            "required": false,
            "description": "Income from consulting services, exempt under paragraph 4, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\". In national currency (tenge).",
            "sourceRef": "Line 220.08.010",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "totalAncillaryServicesIncomeAmount",
            "label": "Всего доходов от оказания сопутствующих услуг (сумма с 220.08.007 по 220.08.010)",
            "type": "number",
            "required": false,
            "description": "Total income from ancillary services (legal, audit, accounting, consulting) under paragraph 4, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\" — the sum of lines 220.08.007 through 220.08.010, per Item 43(5) of the Order's own Rules. In national currency (tenge).",
            "sourceRef": "Line 220.08.011",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "point7ExemptIncomeAmount",
            "label": "Доходы, освобождаемые от налогообложения согласно п. 7 ст. 6 Конституционного закона РК «О МФЦА»",
            "type": "number",
            "required": false,
            "description": "Total income exempt from taxation under paragraph 7, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\", per Item 44 of the Order's own Rules. In national currency (tenge).",
            "sourceRef": "Line 220.08.012",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "centerBodiesExemptIncomeAmount",
            "label": "Доходы Органов Центра и их организаций, предусмотренные п. 2 ст. 6 Конституционного закона РК «О МФЦА»",
            "type": "number",
            "required": false,
            "description": "Income of the Centre Bodies (Органы Центра) and their organizations, exempt from taxation under paragraph 2, Article 6 of the Constitutional Law \"On the International Financial Centre 'Astana'\", per Item 45 of the Order's own Rules. In national currency (tenge).",
            "sourceRef": "Line 220.08.013",
            "validation": {
                "minimum": 0
            }
        },
        {
            "name": "totalExemptIncomeAmount",
            "label": "ВСЕГО доходов, освобождаемых от налогообложения согласно Конституционному закону (220.08.006+220.08.011+220.08.012+220.08.013)",
            "type": "number",
            "required": false,
            "description": "Grand total of all income exempt from taxation under the Constitutional Law \"On the International Financial Centre 'Astana'\" — the sum of lines 220.08.006, 220.08.011, 220.08.012, and 220.08.013, per Item 46 of the Order's own Rules. In national currency (tenge).",
            "sourceRef": "Line 220.08.014",
            "validation": {
                "minimum": 0
            }
        }
    ]
}