Registry entry

Kazakhstan Individual Income Tax Declaration — Schedule 220.10 (Information on Digital Assets)

The Ministry of Finance of the Republic of Kazakhstan's «Форма 220.010 — Сведения по цифровым активам» (Form 220.10, information on digital assets), Appendix 10 to the Individual Income Tax Declaration (Form 220.00, kz/kgd/individual-income-tax-declaration, GOV-3477) and the tenth and last of that declaration's ten disclosed companion schedules. Filed with the State Revenue Committee (Комитет государственных доходов, KGD) as an attachment to Form 220.00 by taxpayers to disclose their digital-asset holdings at the start and end of the tax period and any associated crypto-wallet addresses. Approved within Appendix 10 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 220.10 in full across its single printed page: the taxpayer-identification header, the form's own start-of-period and end-of-period digital-asset total rows and four entry rows each, and a five-entry crypto-wallet table.

Registry entry

kz/kgd/individual-income-tax-declaration-schedule-220-10

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 10 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.010

Machine access

Schema document: registry/kz/kgd/individual-income-tax-declaration-schedule-220-10/1.0.0/schema.jsonapplication/schema+json
Verification record: registry/kz/kgd/individual-income-tax-declaration-schedule-220-10/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog: registry/index.jsonone record per schema id

Field reference

41 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). If the tax obligation is performed by a trust manager, this line shows the trust manager's own IIN instead — the same header convention as this schedule series' other companion forms.

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 51 rows — used when a taxpayer's digital-asset or crypto-wallet entries exceed this schedule's single-sheet row capacity and require additional continuation sheets of the same form.

range: 1–∞
totalDigitalAssetsQuantityStart number optional

Total quantity of digital assets held at the start of the tax period, summed across every entry row below — the section's own printed total row (row number fixed at 00000001), filled only with the grand total, not a per-entry quantity.

range: 0–∞
totalDigitalAssetsValueStart number optional

Total value of digital assets held at the start of the tax period, summed across every entry row below, in national currency (tenge).

range: 0–∞
entry1AssetNameStart string optional

Name of the digital asset held at the start of the tax period, for entry row 1 (column B). Per Item 52(2) of the Order's own Rules.
entry1AssetQuantityStart number optional

Quantity of the digital asset held at the start of the tax period, for entry row 1 (column C). Per Item 52(3) of the Order's own Rules.

range: 0–∞
entry1AssetValueStart number optional

Value of the digital asset held at the start of the tax period, for entry row 1 (column D), in national currency (tenge). Per Item 52(4) of the Order's own Rules.

range: 0–∞
entry2AssetNameStart string optional

Name of the digital asset held at the start of the tax period, for entry row 2 (column B). Per Item 52(2) of the Order's own Rules.
entry2AssetQuantityStart number optional

Quantity of the digital asset held at the start of the tax period, for entry row 2 (column C). Per Item 52(3) of the Order's own Rules.

range: 0–∞
entry2AssetValueStart number optional

Value of the digital asset held at the start of the tax period, for entry row 2 (column D), in national currency (tenge). Per Item 52(4) of the Order's own Rules.

range: 0–∞
entry3AssetNameStart string optional

Name of the digital asset held at the start of the tax period, for entry row 3 (column B). Per Item 52(2) of the Order's own Rules.
entry3AssetQuantityStart number optional

Quantity of the digital asset held at the start of the tax period, for entry row 3 (column C). Per Item 52(3) of the Order's own Rules.

range: 0–∞
entry3AssetValueStart number optional

Value of the digital asset held at the start of the tax period, for entry row 3 (column D), in national currency (tenge). Per Item 52(4) of the Order's own Rules.

range: 0–∞
entry4AssetNameStart string optional

Name of the digital asset held at the start of the tax period, for entry row 4 (column B). Per Item 52(2) of the Order's own Rules.
entry4AssetQuantityStart number optional

Quantity of the digital asset held at the start of the tax period, for entry row 4 (column C). Per Item 52(3) of the Order's own Rules.

range: 0–∞
entry4AssetValueStart number optional

Value of the digital asset held at the start of the tax period, for entry row 4 (column D), in national currency (tenge). Per Item 52(4) of the Order's own Rules.

range: 0–∞
totalDigitalAssetsQuantityEnd number optional

Total quantity of digital assets held at the end of the tax period, summed across every entry row below — the section's own printed total row (row number fixed at 00000001), filled only with the grand total, not a per-entry quantity.

range: 0–∞
totalDigitalAssetsValueEnd number optional

Total value of digital assets held at the end of the tax period, summed across every entry row below, in national currency (tenge).

range: 0–∞
entry1AssetNameEnd string optional

Name of the digital asset held at the end of the tax period, for entry row 1 (column F). Per Item 52(2) of the Order's own Rules (the section's own second, identically-worded, 'на конец налогового периода' instance).
entry1AssetQuantityEnd number optional

Quantity of the digital asset held at the end of the tax period, for entry row 1 (column G). Per Item 52(3) of the Order's own Rules (the section's own second instance).

range: 0–∞
entry1AssetValueEnd number optional

Value of the digital asset held at the end of the tax period, for entry row 1 (column H), in national currency (tenge). Per Item 52(4) of the Order's own Rules (the section's own second instance).

range: 0–∞
entry2AssetNameEnd string optional

Name of the digital asset held at the end of the tax period, for entry row 2 (column F). Per Item 52(2) of the Order's own Rules (the section's own second, identically-worded, 'на конец налогового периода' instance).
entry2AssetQuantityEnd number optional

Quantity of the digital asset held at the end of the tax period, for entry row 2 (column G). Per Item 52(3) of the Order's own Rules (the section's own second instance).

range: 0–∞
entry2AssetValueEnd number optional

Value of the digital asset held at the end of the tax period, for entry row 2 (column H), in national currency (tenge). Per Item 52(4) of the Order's own Rules (the section's own second instance).

range: 0–∞
entry3AssetNameEnd string optional

Name of the digital asset held at the end of the tax period, for entry row 3 (column F). Per Item 52(2) of the Order's own Rules (the section's own second, identically-worded, 'на конец налогового периода' instance).
entry3AssetQuantityEnd number optional

Quantity of the digital asset held at the end of the tax period, for entry row 3 (column G). Per Item 52(3) of the Order's own Rules (the section's own second instance).

range: 0–∞
entry3AssetValueEnd number optional

Value of the digital asset held at the end of the tax period, for entry row 3 (column H), in national currency (tenge). Per Item 52(4) of the Order's own Rules (the section's own second instance).

range: 0–∞
entry4AssetNameEnd string optional

Name of the digital asset held at the end of the tax period, for entry row 4 (column F). Per Item 52(2) of the Order's own Rules (the section's own second, identically-worded, 'на конец налогового периода' instance).
entry4AssetQuantityEnd number optional

Quantity of the digital asset held at the end of the tax period, for entry row 4 (column G). Per Item 52(3) of the Order's own Rules (the section's own second instance).

range: 0–∞
entry4AssetValueEnd number optional

Value of the digital asset held at the end of the tax period, for entry row 4 (column H), in national currency (tenge). Per Item 52(4) of the Order's own Rules (the section's own second instance).

range: 0–∞
entry1WalletAddress string optional

Crypto-wallet address, for entry row 1 (column J). Per Item 53(2) of the Order's own Rules.
entry1WalletName string optional

Name of the crypto wallet, digital-asset exchange, or other subject associated with the wallet, for entry row 1 (column K). Per Item 53(3) of the Order's own Rules.
entry2WalletAddress string optional

Crypto-wallet address, for entry row 2 (column J). Per Item 53(2) of the Order's own Rules.
entry2WalletName string optional

Name of the crypto wallet, digital-asset exchange, or other subject associated with the wallet, for entry row 2 (column K). Per Item 53(3) of the Order's own Rules.
entry3WalletAddress string optional

Crypto-wallet address, for entry row 3 (column J). Per Item 53(2) of the Order's own Rules.
entry3WalletName string optional

Name of the crypto wallet, digital-asset exchange, or other subject associated with the wallet, for entry row 3 (column K). Per Item 53(3) of the Order's own Rules.
entry4WalletAddress string optional

Crypto-wallet address, for entry row 4 (column J). Per Item 53(2) of the Order's own Rules.
entry4WalletName string optional

Name of the crypto wallet, digital-asset exchange, or other subject associated with the wallet, for entry row 4 (column K). Per Item 53(3) of the Order's own Rules.
entry5WalletAddress string optional

Crypto-wallet address, for entry row 5 (column J). Per Item 53(2) of the Order's own Rules.
entry5WalletName string optional

Name of the crypto wallet, digital-asset exchange, or other subject associated with the wallet, for entry row 5 (column K). Per Item 53(3) of the Order's own Rules.

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-3616), closing out Kazakhstan's Form 220.0X companion-schedule series by authoring the tenth and last disclosed companion schedule to the Individual Income Tax Declaration (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.10, information on digital assets.

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

The immediately preceding cycle (GOV-3609) authored Form 220.09 (expenses of non-VAT-payer taxpayers) and left Form 220.10 as the sole remaining disclosed schedule in this series. This cycle re-scanned CATALOG.md's Known Gaps section fresh and re-confirmed the 4 named National ID candidates from the standing routine all remain resolved, then re-tested the adilet.zan.kz image-serving endpoint fresh (curl -k, images 192-205) and confirmed it remains up: every tested image returns a genuine HTTP 200 with a valid image/jpeg body.

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 220.01-220.09 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 активам" (Items 50-53), immediately following Глава 11's own Form 220.09 content (Items 47-49, modelled by the immediately preceding GOV-3609 cycle) with no intervening content.
    1. Пояснение по заполнению формы 220.10 – Сведения по цифровым
  2. Direct visual read of the rendered page images (fetched fresh via curl -k, no scaling/rendering artifacts): image 194 is headed "форма 220.010 стр.01" ("Сведения по цифровым активам") and image 195 is headed "форма 250.00 стр.01" ("ДЕКЛАРАЦИЯ ОБ АКТИВАХ И ОБЯЗАТЕЛЬСТВАХ ФИЗИЧЕСКОГО ЛИЦА" — an entirely unrelated individual assets-and-liabilities declaration, not a companion schedule to Form 220.00 at all) — confirming Form 220.10 spans exactly one printed page (image 194), and that no Form 220.11 exists: this is the last schedule in the series.
- Page read this cycle: image 194, at native resolution.

Secondary source — the Order's own Rules text (Глава 12, Items 50-53)

Item 50 states the form's purpose: reporting digital-asset holdings for the tax period.
Item 51 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 52 describes the "digital assets at the start of the tax period" table's four columns (A-D) — row ordinal, asset name, quantity, value — and then, under a second, duplicate "52." paragraph number, describes the "digital assets at the end of the tax period" table's four columns (E-H) in the same field order. See the disclosed source-numbering oddity below.
Item 53 (the next distinct paragraph number) describes the "Криптокошельки" (crypto wallets) table's three columns (I-K): row ordinal, wallet address, wallet/exchange name.

Discrepancy disclosed, not resolved

The Order's own Rules text reuses paragraph number "52." for both the start-of-period and end-of-period digital-asset column descriptions — two consecutive "52." entries (covering columns A-D, then E-H) with no intervening "53." — a genuine numbering duplication in the primary source, transcribed as printed rather than silently renumbered. This is a different kind of discrepancy from the chapter-heading wording error the immediately preceding GOV-3609 cycle disclosed for Form 220.09 (a text/heading mismatch, not a numbering duplication) and from the footnote-vs-Rules-text column conflicts the GOV-3595/GOV-3602 cycles disclosed for Forms 220.07/220.08 — no footnote-vs-Rules conflict was found for this form.

Scope and disclosed boundaries

Row counts confirmed by a pixel-luminance horizontal-border scan (a small Node script reading raw pixel data via the sharp npm package, reinstalled to /tmp/node_modules for this cycle) locating each section's dark header bar, followed by a direct visual crop of columns A, E, and I at 8x zoom: the "на начало налогового периода" and "на конец налогового периода" sections each have 5 boxed rows (1 ИТОГО row + 4 entry rows); the "Криптокошельки" section has 5 boxed rows (no ИТОГО row).
Both digital-asset sections' first row is captioned, in the asset-name column's own position, "ИТОГО (строка заполняется ТОЛЬКО по итогу формы)" — the same instruction already established on this series' other companion schedules (e.g. Forms 220.07 and 220.09's own row-1 captions). Despite this caption, the printed table still shows boxes for the quantity and value columns (C/D on the start-of-period section, G/H on the end-of-period section) on this same row-1 position; this schema treats those boxes as structurally present but semantically inapplicable to a grand-total row's own name field, and models the quantity/value columns as dedicated total fields (totalDigitalAssetsQuantityStart/ End and totalDigitalAssetsValueStart/End), per this registry's established convention (e.g. kz/kgd/individual-income-tax-declaration-schedule-220-09's totalExpenseAmount).
The four following boxed rows in each digital-asset section (printed row-ordinals 2-5) are modelled as entry1 through entry4, each with a name field (column B or F, a free-text ruled line with no individually boxed characters, so no maxLength is asserted) and quantity/value number fields (columns C/D or G/H, each a grouped multi-box numeric field on the printed form — 15 boxes for quantity, 14 for value, visually confirmed at 4x zoom — modelled as plain type: "number" with minimum: 0 and no fixed digit-count pattern, consistent with this series' established convention for money/quantity columns).
The "Криптокошельки" section has no ИТОГО row: its own first row (also printed row-number "00000001" in column I) is a genuine data row, not a total, consistent with Item 53's own Rules text describing no total for this section. Five boxed rows total (row-ordinals 1-5), modelled as entry1 through entry5, each with a wallet-address field (column J) and a wallet-name/exchange field (column K), both free-text.
This closes Kazakhstan's Form 220.0X companion-schedule series in full — Form 220.00 (GOV-3477) plus all ten companion schedules 220.01 through 220.10 are now modelled. No further undisclosed schedule was found in this cycle's fresh full-text search of the Order's own Rules text (Глава 13 immediately following Глава 12 covers income/currency/country/property codes, not a further form).

Verification checks performed this cycle

node tools/validate.mjs — 547/547 documents pass (was 546/546 before this schema; +1 for this document).
node tools/validate-ajv.mjs — 547/547 documents validate against the v0.3 meta-schema.
npm run build-index (in tools/govschema-client/) — regenerated registry-index.json with 547 entries.
Conformance fixtures committed under conformance/kz/kgd/ individual-income-tax-declaration-schedule-220-10/1.0.0/ (2 valid + 7 mutation-control), checked against a from-scratch mock validator built from this schema's own fields array (required list, patterns, type checks, minimums, and unknown-field rejection) and confirmed to behave as expected: all 9 fixtures passed or failed for their own targeted reason.
node tools/verify-sources.mjs registry/kz/kgd/individual-income-tax-declaration-schedule-220-10/1.0.0 — scoped run (an explicit path arg, never invoked bare or with an unrecognized flag, per the GOV-3609 cycle's own lesson learned after accidentally triggering a full-registry scan): 4 URLs checked, 0 failures, 2 warnings, both the same 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.