How to fix an incorrectly submitted tax return?

The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan told what needs to be done if the information in the tax return in the form 250.00 (declaration of assets and liabilities of an individual) is incorrect.

The Form 250.00 declaration of assets and liabilities at the second stage of the general declaration in 2023 is submitted by employees of government agencies and quasi-public sector entities, including members of the board of directors, as well as their spouses. The deadline for submitting a declaration electronically is September 15, 2023.

A declaration of assets and liabilities is provided to record accumulated assets and liabilities at the time of entry into the declaration system. Information about real estate and vehicles registered with authorized bodies does not need to be reflected.

Citizens can submit reports electronically through the “Taxpayer’s Account” on the website, the “Electronic Government” portal, as well as through the eSalyq Azamat mobile application.

The State Revenue Committee explained how data can be recalled or corrected if incorrect or incomplete information is provided in the declaration of assets and liabilities by mistake.

You can revoke a declaration (250.00) through:

  • web application “Taxpayer’s Account” (section “Tax Applications”, hereinafter “Application for Revocation of Tax Reports”);
  • Egov portal (section “Customs and Taxes”, subsection “Taxation”, service “Revocation of Declaration”).

The declaration needs to be completely revoked by deletion if:

  • the period is incorrectly specified, i.e. the reporting year for which the declaration was submitted is not correct;
  • there are no obligations to submit such a declaration.

If you incorrectly indicated the tax authority code, residence status, or type of tax reporting, the declaration is revoked using the amendment method.

In other cases, that is, if you made a mistake in the numbers or did not fully reflect: information about income, cash, movable/immovable property and money in bank accounts outside the Republic of Kazakhstan, etc., you can send a declaration of the “additional” type, reflecting there the amount of the difference or unspecified information.

For failure to submit a declaration, liability is provided under Article 272, paragraph 1 of the Code of Administrative Offenses of the Republic of Kazakhstan. Failure to submit a declaration within the period established by legislative acts will result in a warning. According to paragraph 2 of the same article of the Administrative Code, the same act, committed again within a year after the imposition of an administrative penalty, entails a fine of 15 monthly calculation units or 15 x 3450 tenge.

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