{
  "$schema": "https://govschema.org/spec/v0.3/govschema.schema.json",
  "govschemaVersion": "0.3.0",
  "id": "kz/kgd/individual-income-tax-declaration",
  "version": "1.0.0",
  "title": "Kazakhstan Individual Income Tax Declaration (Form 220.00)",
  "description": "The Ministry of Finance of the Republic of Kazakhstan's \"Декларация по индивидуальному подоходному налогу\" (Individual Income Tax Declaration, Form 220.00), filed with the State Revenue Committee (Комитет государственных доходов, KGD) by individual entrepreneurs and peasant/farm households taxed under the general regime, and by non-resident individuals, per Articles 392-393 of the Tax Code. Approved as Appendix 9 to Order of the Minister of Finance of the Republic of Kazakhstan No. 695 of 12 November 2025, published in full, unauthenticated, on the Ministry of Justice's own legal-information system, ИПС «Әділет». The declaration consists of the main Form 220.00 (this schema's scope) plus up to ten schedules (Forms 220.01 through 220.10) that disclose the detail behind specific calculated totals; a schedule is attached only when the taxpayer has data to report on it, indicated by checking its number in the main form's own \"submitted appendices\" checklist. This v1.0.0 models the main Form 220.00 in full — taxpayer identification, declaration type and notification particulars, special taxpayer-category and AIFC-participant flags, the currency code, a gating checkbox for each of the ten schedules, residency status and (for non-residents) country/registration particulars, the total calculated individual income tax amount, and the taxpayer-attestation block. It does not model the internal line items of any of the ten schedules — Form 220.01 alone (worldwide income, deductions, and tax computation) spans 7 pages of the reference specimen and Form 220.06 (controlled-foreign-company taxation) spans 6 — leaving each schedule's own field-by-field detail as a disclosed backlog candidate for a future, separately-versioned companion schema, the same combined-form scoping convention this registry already established for Lithuania's GPM311 (GOV-2969), Romania's Formulary 212 (GOV-2797), and Greece's Ε1/Ε2/Ε3 income tax return. 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 \"Об утверждении форм налоговой отчетности с пояснением по их составлению и Правил их представления\" — форма 220.00 \"Декларация по индивидуальному подоходному налогу\""
  },
  "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-3477, deepening Kazakhstan's own disclosed backlog candidate from the GOV-3459 cycle (Form 220.00, flagged when Kazakhstan opened as the registry's 72nd jurisdiction via its Business Formation schema). Independently re-fetched this cycle: https://adilet.zan.kz/rus/docs/V2500037390, HTTP 200 via curl -k (the same TLS-chain-missing-intermediate quirk already documented for this domain in the GOV-3459 cycle — a server misconfiguration, not a real access gate), text/html, 2,659,981 bytes. The consolidated legal act embeds the actual form templates as scanned page images (not native AcroForm widgets or HTML tables) at /files/1576/49/{170..194}.jpg; each image was fetched directly and read visually. Form 220.00 itself is image 170.jpg, a single page. Its ten schedules follow as images 171-194: 220.01 (worldwide income/deductions/tax computation, images 171-175, 5 pages), 220.02 (fixed-asset deductions, images 176-177, 2 pages), 220.03 (treaty-exempt income, image 178, 1 page), 220.04 (foreign-source income and tax credit, images 179-180, 2 pages), 220.05 (loss accounting, image 181, 1 page), 220.06 (controlled-foreign-company taxation, images 182-187, 6 pages), 220.07 (gratuitously received/transferred property, images 188-190, 3 pages), 220.08 (AIFC income, image 191, 1 page), 220.09 (non-VAT-payer expenses, images 192-193, 2 pages), and 220.10 (digital-asset holdings, image 194, 1 page) — 24 schedule pages in total, none of which this v1.0.0 models past their own gating checkbox on the main form. Two of Form 220.00's own printed fields cite external classifiers rather than an enumerated list in the form text itself: the currency code (item 8) per paragraph 72 of the order's own explanatory rules, which points to Appendix 23 \"Классификатор валют\" (Currency Classifier) to Decision No. 378 of the Customs Union Commission (20 September 2010); and the country-of-residence code (item 11A) per paragraph 73, pointing to that same Decision's Appendix 22 \"Классификатор стран мира\" (World Country Classifier). Both are modelled as free strings with the classifier cited in their own description rather than embedded or invented as a closed enum. IIN format (12 digits) follows the same State Population Register Law convention already documented for this registry's kz/moj/state-registration-limited-liability-partnership schema. The declaration's bottom block — the receiving official's name, the incoming document number, the declaration's date of receipt, and the postal-stamp date — is populated by the tax authority on receipt, not by the filer, and the seal placement is marked in the source as excluded for private-entrepreneurship subjects (this declaration's own filer population); none of the four are modelled as applicant-facing fields. 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,
      "classification": "sensitive-pii",
      "description": "The taxpayer's 12-digit Individual Identification Number (ИИН), issued under Kazakhstan's State Population Register Law.",
      "sourceRef": "Item 1 — \"ИИН\"",
      "validation": { "pattern": "^[0-9]{12}$" }
    },
    {
      "name": "taxPeriodYear",
      "label": "Налоговый период, за который представляется налоговая отчетность",
      "type": "integer",
      "required": true,
      "description": "The calendar year of the tax period for which this declaration is filed.",
      "sourceRef": "Item 2 — \"Налоговый период, за который представляется налоговая отчетность: год\""
    },
    {
      "name": "taxpayerName",
      "label": "Наименование налогоплательщика",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The taxpayer's full name (for an individual entrepreneur or non-resident individual) or the registered name of the peasant/farm household filing this declaration.",
      "sourceRef": "Item 3 — \"Наименование налогоплательщика\"",
      "validation": { "minLength": 1, "maxLength": 300 }
    },
    {
      "name": "declarationType",
      "label": "Вид декларации",
      "type": "enum",
      "required": true,
      "description": "Which of the five declaration types this submission is.",
      "sourceRef": "Item 4 — \"Вид декларации (укажите X в соответствующей ячейке): первоначальная, очередная, дополнительная, по уведомлению, ликвидационная\"",
      "validation": { "enum": ["primary", "regular", "additional", "by_notification", "liquidation"] }
    },
    {
      "name": "notificationNumber",
      "label": "Номер уведомления",
      "type": "string",
      "required": false,
      "description": "The number of the tax authority's notification that prompted this additional declaration. Required when declarationType is by_notification.",
      "sourceRef": "Item 5 — \"Номер и дата уведомления (заполняется в случае представления дополнительной декларации по уведомлению): A номер\"",
      "validation": { "maxLength": 50 },
      "requiredWhen": { "field": "declarationType", "equals": "by_notification" }
    },
    {
      "name": "notificationDate",
      "label": "Дата уведомления",
      "type": "date",
      "required": false,
      "description": "The date of the tax authority's notification that prompted this additional declaration. Required when declarationType is by_notification.",
      "sourceRef": "Item 5 — \"...B дата\"",
      "validation": {},
      "requiredWhen": { "field": "declarationType", "equals": "by_notification" }
    },
    {
      "name": "isTrustManager",
      "label": "Доверительный управляющий",
      "type": "boolean",
      "required": true,
      "description": "Whether the taxpayer files this declaration in the special taxpayer category of trust manager (доверительный управляющий), per Article 66 of the Tax Code.",
      "sourceRef": "Item 6A — \"Отдельные категории налогоплательщика в соответствии со статьей 66 Налогового кодекса: A доверительный управляющий\""
    },
    {
      "name": "isTrustFounder",
      "label": "Учредитель доверительного управления",
      "type": "boolean",
      "required": true,
      "description": "Whether the taxpayer files this declaration in the special taxpayer category of trust founder (учредитель доверительного управления), per Article 66 of the Tax Code.",
      "sourceRef": "Item 6B — \"...B учредитель доверительного управления\""
    },
    {
      "name": "isAifcParticipant",
      "label": "Участник МФЦА",
      "type": "boolean",
      "required": true,
      "description": "Whether the taxpayer is a participant of the Astana International Financial Centre (МФЦА), per the Constitutional Law of the Republic of Kazakhstan \"On the AIFC\".",
      "sourceRef": "Item 7 — \"Участник МФЦА в соответствии с Конституционным законом РК «О МФЦА»\""
    },
    {
      "name": "currencyCode",
      "label": "Код валюты",
      "type": "string",
      "required": true,
      "description": "The currency code of the amounts reported in this declaration, per Appendix 23 \"Классификатор валют\" (Currency Classifier) to Decision No. 378 of the Customs Union Commission (20 September 2010) — an external classifier not embedded in this schema.",
      "sourceRef": "Item 8 — \"Код валюты\"",
      "validation": { "maxLength": 10 }
    },
    {
      "name": "appendix22001Attached",
      "label": "Представлено приложение 220.01",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.01 (taxable objects and/or objects related to taxation used to calculate individual income tax — worldwide income, deductions, and tax computation) is attached. Gates that schedule's own line items, which are out of this schema's scope (see this document's own description).",
      "sourceRef": "Item 9 — \"Представленные приложения (укажите X в соответствующей ячейке): 01\""
    },
    {
      "name": "appendix22002Attached",
      "label": "Представлено приложение 220.02",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.02 (deductions on fixed assets) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...02\""
    },
    {
      "name": "appendix22003Attached",
      "label": "Представлено приложение 220.03",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.03 (income exempt from taxation under international treaties) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...03\""
    },
    {
      "name": "appendix22004Attached",
      "label": "Представлено приложение 220.04",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.04 (income from foreign sources, and amounts of foreign tax paid and credited) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...04\""
    },
    {
      "name": "appendix22005Attached",
      "label": "Представлено приложение 220.05",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.05 (loss accounting) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...05\""
    },
    {
      "name": "appendix22006Attached",
      "label": "Представлено приложение 220.06",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.06 (taxation of the financial profit of a controlled foreign company) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...06\""
    },
    {
      "name": "appendix22007Attached",
      "label": "Представлено приложение 220.07",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.07 (gratuitously received/transferred property — charitable aid, sponsorship aid, money, and other property) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...07\""
    },
    {
      "name": "appendix22008Attached",
      "label": "Представлено приложение 220.08",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.08 (income received in the Astana International Financial Centre, AIFC) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...08\""
    },
    {
      "name": "appendix22009Attached",
      "label": "Представлено приложение 220.09",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.09 (expenses of taxpayers who are not VAT payers, on acquired goods, works, and services) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...09\""
    },
    {
      "name": "appendix22010Attached",
      "label": "Представлено приложение 220.10",
      "type": "boolean",
      "required": true,
      "description": "Whether Form 220.10 (digital-asset holdings and crypto-wallet information) is attached. Gates that schedule's own line items, out of this schema's scope.",
      "sourceRef": "Item 9 — \"...10\""
    },
    {
      "name": "residencyStatus",
      "label": "Признак резидентства",
      "type": "enum",
      "required": true,
      "description": "Whether the taxpayer is a resident or a non-resident of the Republic of Kazakhstan for tax purposes.",
      "sourceRef": "Item 10 — \"Признак резидентства (укажите X в соответствующей ячейке): A резидент РК, B нерезидент РК\"",
      "validation": { "enum": ["resident", "non_resident"] }
    },
    {
      "name": "residenceCountryCode",
      "label": "Код страны резидентства",
      "type": "string",
      "required": false,
      "description": "The taxpayer's country of tax residence, per Appendix 22 \"Классификатор стран мира\" (World Country Classifier) to Decision No. 378 of the Customs Union Commission (20 September 2010) — an external classifier not embedded in this schema. Required when residencyStatus is non_resident.",
      "sourceRef": "Item 11A — \"Код страны резидентства и номер налоговой регистрации (если отмечена ячейка 10B): A код страны резидентства\"",
      "validation": { "maxLength": 10 },
      "requiredWhen": { "field": "residencyStatus", "equals": "non_resident" }
    },
    {
      "name": "foreignTaxRegistrationNumber",
      "label": "Номер налоговой регистрации",
      "type": "string",
      "required": false,
      "description": "The taxpayer's tax registration number in their country of residence. Required when residencyStatus is non_resident.",
      "sourceRef": "Item 11B — \"...B номер налоговой регистрации\"",
      "validation": { "maxLength": 50 },
      "requiredWhen": { "field": "residencyStatus", "equals": "non_resident" }
    },
    {
      "name": "totalCalculatedIitAmountTenge",
      "label": "Итоговая сумма исчисленного ИПН",
      "type": "number",
      "required": true,
      "description": "The total calculated individual income tax (ИПН) amount, in tenge — the sum of line 220.01.061 across every attached Form 220.01 schedule. Reported on the main declaration even though this schema does not model the 220.01 schedule's own internal computation (see this document's own description).",
      "sourceRef": "Line 220.00.001 — \"Итоговая сумма исчисленного ИПН (итоговая сумма строк 220.01.061 всех приложений 220.01)\"",
      "validation": { "minimum": 0 }
    },
    {
      "name": "declarantFullName",
      "label": "Фамилия, имя, отчество (при его наличии) налогоплательщика",
      "type": "string",
      "required": true,
      "classification": "pii",
      "description": "The full name of the taxpayer attesting to the accuracy and completeness of this declaration.",
      "sourceRef": "Раздел. Ответственность налогоплательщика — \"Фамилия, имя, отчество (при его наличии) налогоплательщика\"",
      "validation": { "minLength": 1, "maxLength": 200 }
    },
    {
      "name": "filingDate",
      "label": "Дата подачи декларации",
      "type": "date",
      "required": true,
      "description": "The date the taxpayer files this declaration.",
      "sourceRef": "Раздел. Ответственность налогоплательщика — \"Дата подачи декларации\"",
      "validation": {}
    },
    {
      "name": "taxAuthorityCode",
      "label": "Код органа государственных доходов",
      "type": "string",
      "required": true,
      "description": "The code of the State Revenue Committee territorial body with which this declaration is filed.",
      "sourceRef": "Раздел. Ответственность налогоплательщика — \"Код органа государственных доходов\"",
      "validation": { "maxLength": 20 }
    }
  ]
}