{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kz/kgd/individual-income-tax-declaration-schedule-220-10",
  "version": "1.0.0",
  "title": "Kazakhstan Individual Income Tax Declaration — Schedule 220.10 (Information on Digital Assets)",
  "description": "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.",
  "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": "2026-07-18",
    "documentRef": "Приложение 10 к приказу Министра финансов Республики Казахстан от 12 ноября 2025 года № 695 — форма 220.010"
  },
  "verification": {
    "method": "manual-source-review-v1",
    "lastVerifiedAt": "2026-07-18",
    "verifiedBy": "GovSchema Engineering (Standards Engineer)",
    "nextReviewBy": "2027-01-18",
    "notes": "GovSchema Standard Research cycle GOV-3616, closing out Kazakhstan's Form 220.0X companion-schedule series by authoring the tenth and last disclosed schedule to Form 220.00 (kz/kgd/individual-income-tax-declaration, GOV-3477) — Form 220.10, information on digital assets. Independently re-tested adilet.zan.kz's image-serving endpoint fresh this cycle (https://adilet.zan.kz/files/1576/49/192.jpg through 205.jpg, via curl -k) and confirmed it remains up: every tested image returns a genuine HTTP 200 with a valid image/jpeg body (87-169 KB).\n\nIndependently re-fetched https://adilet.zan.kz/rus/docs/V2500037390 (HTTP 200 via curl -k, 2,660,117-byte HTML). A fresh full-text search located Глава 12 ('Пояснение по заполнению формы 220.10 – Сведения по цифровым 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. Item 50 states the form's purpose. Item 51 describes the two-line taxpayer-information header. Item 52 describes the digital-assets-at-start-of-period and digital-assets-at-end-of-period tables' four columns each (A-D and E-H respectively) — printed twice in the Order's own numbered list under the same paragraph number '52' with no separate '53' inserted between them, a genuine numbering duplication in the source text, transcribed as printed rather than silently renumbered. Item 53 (the next distinct paragraph number after the reused '52') describes the crypto-wallets table's three columns (I-K).\n\nImage boundary, confirmed both by the Rules text (Глава 12 begins immediately after Глава 11's own Form 220.09 content, which the GOV-3609 cycle's own boundary check had already placed at images 192-193) and by direct visual read: image 194 is headed 'форма 220.010 стр.01' (Сведения по цифровым активам) and image 195 is a printed 'форма 250.00 стр.01 — ДЕКЛАРАЦИЯ ОБ АКТИВАХ И ОБЯЗАТЕЛЬСТВАХ ФИЗИЧЕСКОГО ЛИЦА' — an entirely unrelated declaration (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 closes this schedule series; no Form 220.11 exists. This single page was read directly at native resolution (fetched fresh via curl -k, no rendering/scaling artifacts encountered), and independently cropped and re-read at 3-4x zoom (sharp npm package, freshly reinstalled to /tmp/node_modules for this cycle) to confirm row counts: a pixel-luminance horizontal-border scan down column A locates the section boundaries (dark header bars at rows 43-58, 89-104, 241-257, and 395-410), and a direct crop of columns A, E, and I at 8x zoom confirms 5 boxed rows in each of the three data sections.\n\nThe 'на начало налогового периода' (start-of-period) and 'на конец налогового периода' (end-of-period) digital-asset sections each show a fixed first row (row-number boxes printed '00000001'), captioned in the name column's own position 'ИТОГО (строка заполняется ТОЛЬКО по итогу формы)' ('TOTAL — row filled ONLY for the form's grand total'), the same instruction already established on this series' other companion schedules (e.g. Form 220.07's 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; per this series' established convention (e.g. kz/kgd/individual-income-tax-declaration-schedule-220-09's totalExpenseAmount), this schema models both of those columns as dedicated total fields (totalDigitalAssetsQuantityStart/End and totalDigitalAssetsValueStart/End) rather than as a per-entry row, and does not model the printed 'ИТОГО' caption itself as a field. The four following boxed rows in each section (printed row-ordinals 2-5) are modelled as entry1 through entry4, each with a name field (column B or F, free-text, visually confirmed as an open-ruled line rather than individually boxed characters, so no maxLength is asserted) and quantity/value number fields (columns C/D or G/H, each a 15-box or 14-box grouped numeric field on the printed form; modelled as plain numbers per this series' established convention of not asserting a maxLength/pattern on money or quantity columns, unlike fixed-format ID columns).\n\nThe 'Криптокошельки' (crypto wallets) section has no ИТОГО row — its own first row (also printed '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 per the Rules text's own wording ('адрес криптокошелька'; 'наименование криптокошелька/биржи цифровых активов/иных субъектов').\n\nOne source-numbering oddity is 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 and then E-H respectively), with no intervening '53' — a genuine numbering duplication in the primary source, transcribed as printed. 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 such conflict was found for this form.\n\nThis 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). 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": "2026-07-18"
  },
  "license": "CC-BY-4.0",
  "fields": [
    {
      "name": "iin",
      "label": "ИИН",
      "type": "string",
      "required": true,
      "description": "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.",
      "sourceRef": "Item 51(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 51(2)",
      "validation": {}
    },
    {
      "name": "currentSheetNumber",
      "label": "Укажите номер текущего листа",
      "type": "integer",
      "required": false,
      "description": "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.",
      "sourceRef": "Header (sheet-numbering box)",
      "validation": {
        "minimum": 1
      }
    },
    {
      "name": "totalDigitalAssetsQuantityStart",
      "label": "ИТОГО, графа C (количество цифровых активов)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 00000001 (ИТОГО), section \"Цифровые активы на начало налогового периода\", column C",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalDigitalAssetsValueStart",
      "label": "ИТОГО, графа D (стоимость цифровых активов, тенге)",
      "type": "number",
      "required": false,
      "description": "Total value of digital assets held at the start of the tax period, summed across every entry row below, in national currency (tenge).",
      "sourceRef": "Row 00000001 (ИТОГО), section \"Цифровые активы на начало налогового периода\", column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1AssetNameStart",
      "label": "наименование цифровых активов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 2, column B",
      "validation": {}
    },
    {
      "name": "entry1AssetQuantityStart",
      "label": "количество цифровых активов",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 2, column C",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1AssetValueStart",
      "label": "стоимость цифровых активов (тенге)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 2, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2AssetNameStart",
      "label": "наименование цифровых активов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 3, column B",
      "validation": {}
    },
    {
      "name": "entry2AssetQuantityStart",
      "label": "количество цифровых активов",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 3, column C",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2AssetValueStart",
      "label": "стоимость цифровых активов (тенге)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 3, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3AssetNameStart",
      "label": "наименование цифровых активов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 4, column B",
      "validation": {}
    },
    {
      "name": "entry3AssetQuantityStart",
      "label": "количество цифровых активов",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 4, column C",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3AssetValueStart",
      "label": "стоимость цифровых активов (тенге)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 4, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4AssetNameStart",
      "label": "наименование цифровых активов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 5, column B",
      "validation": {}
    },
    {
      "name": "entry4AssetQuantityStart",
      "label": "количество цифровых активов",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 5, column C",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4AssetValueStart",
      "label": "стоимость цифровых активов (тенге)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 5, column D",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalDigitalAssetsQuantityEnd",
      "label": "ИТОГО, графа G (количество цифровых активов)",
      "type": "number",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 00000001 (ИТОГО), section \"Цифровые активы на конец налогового периода\", column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "totalDigitalAssetsValueEnd",
      "label": "ИТОГО, графа H (стоимость цифровых активов, тенге)",
      "type": "number",
      "required": false,
      "description": "Total value of digital assets held at the end of the tax period, summed across every entry row below, in national currency (tenge).",
      "sourceRef": "Row 00000001 (ИТОГО), section \"Цифровые активы на конец налогового периода\", column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1AssetNameEnd",
      "label": "наименование цифровых активов",
      "type": "string",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 2, column F",
      "validation": {}
    },
    {
      "name": "entry1AssetQuantityEnd",
      "label": "количество цифровых активов",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 2, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1AssetValueEnd",
      "label": "стоимость цифровых активов (тенге)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 2, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2AssetNameEnd",
      "label": "наименование цифровых активов",
      "type": "string",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 3, column F",
      "validation": {}
    },
    {
      "name": "entry2AssetQuantityEnd",
      "label": "количество цифровых активов",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 3, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry2AssetValueEnd",
      "label": "стоимость цифровых активов (тенге)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 3, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3AssetNameEnd",
      "label": "наименование цифровых активов",
      "type": "string",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 4, column F",
      "validation": {}
    },
    {
      "name": "entry3AssetQuantityEnd",
      "label": "количество цифровых активов",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 4, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry3AssetValueEnd",
      "label": "стоимость цифровых активов (тенге)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 4, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4AssetNameEnd",
      "label": "наименование цифровых активов",
      "type": "string",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 5, column F",
      "validation": {}
    },
    {
      "name": "entry4AssetQuantityEnd",
      "label": "количество цифровых активов",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 5, column G",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry4AssetValueEnd",
      "label": "стоимость цифровых активов (тенге)",
      "type": "number",
      "required": false,
      "description": "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).",
      "sourceRef": "Row 5, column H",
      "validation": {
        "minimum": 0
      }
    },
    {
      "name": "entry1WalletAddress",
      "label": "адрес криптокошелька",
      "type": "string",
      "required": false,
      "description": "Crypto-wallet address, for entry row 1 (column J). Per Item 53(2) of the Order's own Rules.",
      "sourceRef": "Row 1, column J",
      "validation": {}
    },
    {
      "name": "entry1WalletName",
      "label": "наименование криптокошелька/биржи цифровых активов/иных субъектов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 1, column K",
      "validation": {}
    },
    {
      "name": "entry2WalletAddress",
      "label": "адрес криптокошелька",
      "type": "string",
      "required": false,
      "description": "Crypto-wallet address, for entry row 2 (column J). Per Item 53(2) of the Order's own Rules.",
      "sourceRef": "Row 2, column J",
      "validation": {}
    },
    {
      "name": "entry2WalletName",
      "label": "наименование криптокошелька/биржи цифровых активов/иных субъектов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 2, column K",
      "validation": {}
    },
    {
      "name": "entry3WalletAddress",
      "label": "адрес криптокошелька",
      "type": "string",
      "required": false,
      "description": "Crypto-wallet address, for entry row 3 (column J). Per Item 53(2) of the Order's own Rules.",
      "sourceRef": "Row 3, column J",
      "validation": {}
    },
    {
      "name": "entry3WalletName",
      "label": "наименование криптокошелька/биржи цифровых активов/иных субъектов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 3, column K",
      "validation": {}
    },
    {
      "name": "entry4WalletAddress",
      "label": "адрес криптокошелька",
      "type": "string",
      "required": false,
      "description": "Crypto-wallet address, for entry row 4 (column J). Per Item 53(2) of the Order's own Rules.",
      "sourceRef": "Row 4, column J",
      "validation": {}
    },
    {
      "name": "entry4WalletName",
      "label": "наименование криптокошелька/биржи цифровых активов/иных субъектов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 4, column K",
      "validation": {}
    },
    {
      "name": "entry5WalletAddress",
      "label": "адрес криптокошелька",
      "type": "string",
      "required": false,
      "description": "Crypto-wallet address, for entry row 5 (column J). Per Item 53(2) of the Order's own Rules.",
      "sourceRef": "Row 5, column J",
      "validation": {}
    },
    {
      "name": "entry5WalletName",
      "label": "наименование криптокошелька/биржи цифровых активов/иных субъектов",
      "type": "string",
      "required": false,
      "description": "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.",
      "sourceRef": "Row 5, column K",
      "validation": {}
    }
  ]
}