Registry entry

Kazakhstan Individual Income Tax Declaration — Schedule 220.09 (Expenses of Non-VAT-Payer Taxpayers for Acquired Goods, Works, Services)

The Ministry of Finance of the Republic of Kazakhstan's "Форма 220.09 — Расходы налогоплательщиков, не являющихся плательщиками налога на добавленную стоимость, по приобретенным товарам, работам, услугам" (Form 220.09, expenses of taxpayers who are not value-added-tax payers, for acquired goods, works, services), Appendix 9 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-VAT-payer taxpayers to disclose their acquired goods/works/services, including expenses not allowable as deductions; the Rules text states this schedule's own figures are not carried forward into the main declaration or its other appendices. 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 220.09 in full across its two printed pages: the taxpayer-identification header, the form's own grand-total expense-amount row, and 12 individual entry rows, each capturing the counterparty's BIN/IIN, country-of-residence code, the nonresident counterparty's foreign tax-registration number, a seven-value expense-type code, the expense amount, and a four-value activity-type flag used to apportion the expense between generally-taxed and special-tax-regime activity. 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-220-09

Jurisdiction: Kazakhstan · national
Version: 1.0.0
Verification: draft
Authority: Комитет государственных доходов Министерства финансов Республики Казахстан (State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan)

Authoritative source Приложение 9 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.09

Machine access

Schema document: registry/kz/kgd/individual-income-tax-declaration-schedule-220-09/1.0.0/schema.jsonapplication/schema+json
Verification record: registry/kz/kgd/individual-income-tax-declaration-schedule-220-09/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog: registry/index.jsonone record per schema id

Field reference

76 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 48 rows — used when a taxpayer's expense entries exceed this schedule's single-sheet 12-row capacity and require additional continuation sheets of the same form. Present on this form's header, unlike the immediately preceding Form 220.08, which carries no such box.

range: 1–∞
totalExpenseAmount number optional

Total value of acquired goods, works, and services reported by a non-VAT-payer taxpayer, 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 B of entry row 1 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry1ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 1 (column C), per Item 49(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
entry1ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 1 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry1ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 1 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry1ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 1 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry1ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 1 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 2 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry2ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 2 (column C), per Item 49(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
entry2ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 2 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry2ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 2 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry2ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 2 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry2ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 2 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 3 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry3ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 3 (column C), per Item 49(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
entry3ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 3 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry3ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 3 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry3ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 3 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry3ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 3 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 4 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry4ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 4 (column C), per Item 49(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
entry4ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 4 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry4ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 4 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry4ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 4 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry4ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 4 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 5 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry5ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 5 (column C), per Item 49(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
entry5ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 5 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry5ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 5 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry5ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 5 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry5ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 5 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 6 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry6ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 6 (column C), per Item 49(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
entry6ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 6 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry6ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 6 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry6ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 6 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry6ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 6 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 7 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry7ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 7 (column C), per Item 49(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
entry7ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 7 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry7ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 7 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry7ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 7 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry7ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 7 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 8 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry8ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 8 (column C), per Item 49(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
entry8ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 8 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry8ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 8 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry8ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 8 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry8ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 8 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 9 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry9ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 9 (column C), per Item 49(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
entry9ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 9 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry9ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 9 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry9ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 9 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry9ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 9 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 10 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry10ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 10 (column C), per Item 49(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
entry10ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 10 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry10ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 10 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry10ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 10 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry10ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 10 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 11 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry11ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 11 (column C), per Item 49(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
entry11ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 11 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry11ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 11 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry11ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 11 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry11ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 11 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4
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 B of entry row 12 — the counterparty from whom the goods, works, or services were acquired. Per Item 49(2) of the Order's own Rules.

pattern
entry12ResidenceCountryCode string optional

Code of the country of tax residency of the nonresident counterparty in entry row 12 (column C), per Item 49(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
entry12ForeignRegistrationNumber string optional

The nonresident counterparty's own tax-registration number in its country of residence, for entry row 12 (column D). Per Item 49(4) of the Order's own Rules, this column is filled only when column C (country of residence) is filled — disclosed here as the Rules text's own conditional rather than encoded as a requiredWhen rule, consistent with this schedule series' established convention. Visually confirmed as an 18-box free-text field (grouped 12+6) on image 192.

length: 0–18
entry12ExpenseTypeCode enum optional

Code of the type of expense incurred, for entry row 12 (column E), per Item 49(5) of the Order's own Rules, corroborated by the form's own printed footnote: "1" = financial services (финансовые услуги); "2" = advertising services (рекламные услуги); "3" = consulting services (консультационные услуги); "4" = marketing services (маркетинговые услуги); "5" = design services (дизайнерские услуги); "6" = engineering services (инжиниринговые услуги); "7" = other (прочие).

enum: 7 values
entry12ExpenseAmount number optional

The value of goods (works, services) acquired, for entry row 12 (column F), in national currency (tenge). Per Item 49(6) of the Order's own Rules.

range: 0–∞
entry12ActivityTypeFlag enum optional

Flag classifying the activity the expense in entry row 12 (column G) relates to, per Item 49(7) of the Order's own Rules: "1" = expense incurred exclusively for activity taxed under the generally-established procedure; "2" = expense incurred exclusively for activity taxed under a special tax regime per Section 16 of the Tax Code; "3" = expense subject to apportionment between generally-taxed activity and special-tax-regime activity per Section 16 of the Tax Code; "4" = expense not allowable as a deduction.

enum: 1 | 2 | 3 | 4

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: 2026-07-18

This is a GovSchema Standard Research cycle (GOV-3609), deepening Kazakhstan's Taxes vertical by authoring the ninth of the ten disclosed companion schedules to the Individual Income Tax Declaration (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.09, expenses of non-VAT-payer taxpayers for acquired goods, works, services.

Why this candidate: continuing the Form 220.0X companion-schedule series

The immediately preceding cycle (GOV-3602) authored Form 220.08 (income received in the Astana International Financial Centre) and left Forms 220.09-220.10 as disclosed, open backlog now that the adilet.zan.kz image-serving outage (three straight cycles, GOV-3574/3581/3588) had cleared. This cycle re-tested the same endpoint fresh (curl -k, images 192-202) and confirmed it remains up: every tested image returns a genuine HTTP 200 with a valid image/jpeg body (87-169 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 220.01-220.08 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 налогоплательщиков, не являющихся плательщиками налога на добавленную стоимость, по реализованным товарам, работам, услугам" (Items 47-49), immediately following Глава 10's own Form 220.08 content (Items 40-46, modelled by the immediately preceding GOV-3602 cycle) with no intervening content.
    1. Пояснение по заполнению формы 220.09 – Расходы
  2. Direct visual read of the rendered page images (fetched fresh via curl -k, no scaling/rendering artifacts): image 192 is headed "форма 220.09 стр.01", image 193 "форма 220.09 стр.02", and image 194 is headed "форма 220.010 стр.01" ("Сведения по цифровым активам" — information on digital assets, an entirely different subject) — confirming Form 220.09 spans exactly two printed pages (images 192-193) and Form 220.10 begins immediately after.
- Pages read this cycle: images 192-193, at native resolution. Both carry the same continuation-sheet numbering box ("Укажите номер текущего листа") in the header — present on this form, unlike the immediately preceding Form 220.08, which carries no such box (visually confirmed by direct comparison of images 191 and 192).

Secondary source — the Order's own Rules text (Глава 11, Items 47-49)

Item 47 states the form's purpose: reporting acquired goods (works, services) by non-VAT-payer taxpayers, including expenses not allowable as deductions, and explicitly states this schedule's own figures are not carried forward into the main declaration or its other appendices.
Item 48 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 49 describes the expense table's seven columns (A through G) field-by-field:
1. Column A — row ordinal (not modelled as a field, per this registry's established convention).
2. Column B — the counterparty-taxpayer's BIN/IIN.
3. Column C — the nonresident counterparty's country-of-residence code, per Item 56 of the same Rules.
4. Column D — the nonresident counterparty's own tax-registration number in its country of residence; filled only when column C carries a country code.
5. Column E — a seven-value expense-type code (financial, advertising, consulting, marketing, design, engineering, or other services).
6. Column F — the value of the acquired goods (works, services).
7. Column G — a four-value flag classifying which activity (generally- taxed, special-tax-regime, apportioned between both, or non- deductible) the expense relates to.

Discrepancy disclosed, not resolved

Глава 11's own section heading reads "...по реализованным товарам, работам, услугам" (goods/works/services realized/sold), while Item 47's own body text and the form's own printed header (both independently re-read this cycle) instead read "...по приобретенным товарам, работам, услугам" (goods/works/services acquired) — a chapter-heading wording error in the primary source, transcribed as printed in this document's own description field rather than silently corrected. No discrepancy between the form's own printed footnote and the Rules text was found for this schedule (unlike Forms 220.07 and 220.08, each of which disclosed a genuine footnote-vs-Rules- text or Rules-internal citation conflict).

Scope and disclosed boundaries

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 the sharp npm package, freshly installed for this cycle) down column A's row-number box area on image 192, corroborated by a direct visual crop of the same column at 4x zoom.
The first row is captioned, in column B's position on page 1, "ИТОГО (строка заполняется ТОЛЬКО по итогу формы)" — the same instruction already established on Form 220.07's own row 1. Despite this caption, the printed table still shows boxes for columns C, D, E (page 1) and G (page 2) on this same row-1 position; this schema treats those boxes as structurally present but semantically inapplicable to a grand-total row and models only the row's own money column (F) as a dedicated totalExpenseAmount field, per this registry's established convention (e.g. kz/kgd/individual-income-tax-declaration-schedule-220-07's totalAmountReceivedAmount and siblings).
Column B is modelled as a 12-digit BIN/IIN per Item 49(2)'s own text, consistent with this series' other schedules' own column-B/column-D BIN/IIN fields.
Column C's 3 boxes were visually confirmed on image 192 (cropped and read at 4x zoom), matching the same country classifier pattern already established for this schedule series.
Column D's 18 boxes (visually grouped 12+6) were visually confirmed on the same crop. Item 49(4) states this column is filled only when column C carries a country-residence code — a genuine conditional disclosed in the field's own description rather than encoded as a requiredWhen rule, consistent with this series' established convention of not asserting requiredWhen relationships among these companion schedules' columns (also mindful of this registry's own prior notEquals-on-an-optional- field pitfall).
Column E's single box was visually confirmed, backing the seven-value string enum; corroborated by the form's own printed footnote on image 193 ("1 - финансовые услуги; 2 - рекламные услуги; 3 - консультационные услуги; 4 - маркетинговые услуги; 5 - дизайнерские услуги; 6 - инжиниринговые услуги; 7 - прочие"), which matches Item 49(6) verbatim.
Column F's 12 boxes (ТРИЛ/МЛРД/МЛН/ТЫС-grouped, 3 boxes per group) were visually confirmed on image 193 — the same money-column convention as every sibling schedule; modelled as type: "number" with minimum: 0 and no fixed digit-count pattern.
Column G's single box was visually confirmed on image 193, backing the four-value string enum per Item 49(7).
The remaining schedule (220.10 — digital-asset holdings) remains disclosed, open backlog for a future companion-schema cycle.

Verification checks performed this cycle

node tools/validate.mjs — 546/546 documents pass (was 545/545 before this schema; +1 for this document).
node tools/validate-ajv.mjs — 546/546 documents validate against the v0.3 meta-schema.
npm run build-index (in tools/govschema-client/) — regenerated registry-index.json with 546 entries.
Conformance fixtures committed under conformance/kz/kgd/ individual-income-tax-declaration-schedule-220-09/1.0.0/ (2 valid + 10 mutation-control), re-derived against a from-scratch ajv-based mock validator built from this schema's own fields array (required list, patterns, enums, minimums, maxLength, and additionalProperties: false) and confirmed to behave as expected: all 12 fixtures passed or failed for their own targeted reason.
node tools/verify-sources.mjs registry/kz/kgd/individual-income-tax-declaration-schedule-220-09/1.0.0 — 4 URLs checked, 0 failures; 2 warnings, both a transient TLS leaf-signature verification failure on adilet.zan.kz already tolerated by this tool (the same site-wide certificate-chain quirk this series' prior cycles have each worked around with curl -k), not a real content or availability failure.

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.