Answer:
According to subparagraph 24) of paragraph 2 of Article 55 of the Tax Code of the Republic of Kazakhstan, banking organizations provide information on the amount of money received into the bank account of an individual from other individuals, if there are signs of income from entrepreneurial activities.
The transfer of information is carried out only upon simultaneous fulfillment of the established criteria approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698.
In particular, if an individual receives money from 100 or more different persons to a bank account not designated for entrepreneurial activity during each of three consecutive calendar months, and the total amount of receipts exceeds 12 times the minimum wage, such information is sent by second-tier banks to the state revenue authorities.
Answer:
Information is transmitted to the state revenue authorities for all individuals who meet the established criteria, regardless of whether they are registered as an individual entrepreneur. This is due to the fact that the control takes into account the funds received into a bank account that is not intended for business activities.
Answer:
Afterreceivinginformationfrom the second-tierbanks, the staterevenueauthoritiescarry out activitiesintwostages.
The first stage is informing the taxpayer.
InaccordancewithArticle93 of the TaxCode of the Republic of Kazakhstan, the taxauthoritiesinform the taxpayeraboutthesignsofincome generation.Forthesepurposes, a notification is sent to the taxpayer,whichis of a notificationnatureand does notrequirearesponse.
The secondstageiscontrolmeasures.In the future,ifthere are grounds, the staterevenueauthoritiescarry out deskcontrolin accordance with the procedureprovided for by the TaxCode of the Republic of Kazakhstan.According to the results of deskcontrol,incase of discrepancies,inaccordancewithArticle137 of the TaxCode of the Republic of Kazakhstan, a notification is sent to the taxpayer.
Thenotification is executed by the taxpayerwithin30workingdaysfrom the dayfollowingtheday of itsdelivery.
Answer:
In accordance with article 93 of the Tax Code of the Republic, a notification is sent to the taxpayer, which is of a notification nature and does not require a response.
An individualindependentlydecideson the need to fulfilltaxobligations.
In case of sending a notification, in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan, the taxpayer is obliged to eliminate violations by submitting tax reports within the prescribed period;
in case of disagreement, providewrittenexplanationsindicating the reasons for the discrepancies,ifnecessary, accompanied by supportingdocuments.
Incase of failure to provide explanationsor the need to confirm the accuracyof the information provided, the taxauthority has the right to conduct a taxaudit.
Answer:
Thetransfers themselves arenotsubject to taxation.According to the norms of the TaxCode of the Republic of Kazakhstan, the income of an individual is subject to taxation.
If the transferisincome(for example,paymentfor a productorservice),it is subject to taxation.
Answer:
According to paragraph 1 of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan, entrepreneurship is an independent, initiative activity of citizens aimed at generating net income from the sale of goods, performance of works or provision of services.
Ifmobiletransfersaresystematicandinvolvepayment for goods,works, orservices,suchreceiptsmayberecognized as incomefromentrepreneurialactivity.
Answer:
According to article463 of the Code of the Republic of Kazakhstan"OnAdministrativeOffenses", engaging in entrepreneurialactivitywithoutregistration,iftheseactions do notcontainsigns of a criminaloffense,entails a fineonindividualsin the amount of fifteenmonthlycalculationindices.Forrepeatedcommissionwithin a yearafter the imposition of an administrativepenalty,afine of thirtymonthlycalculationindices is provided forindividuals.
Answer:
The selection and determination of compliance with the established criteria approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698 is carried out by second-tier banks. In case of simultaneous fulfillment of the criteria (receipt of funds from 100 or more different persons within three consecutive months and an amount exceeding 1,020,000 tenge), banks transmit the relevant information to the state revenue authorities.
Answer:
No, they are nottaxable.InaccordancewithArticle405 of the TaxCode of the Republic of Kazakhstan(asamendedfromJanuary1, 2026),suchincome is notincludedin the list of incomesubject to taxation by an individualindependently.Whatif the money is being transferredfor a birthday,wedding, or gift?Answer:Suchtransfersaregiftsandarepersonal in nature.According to Article405 of the TaxCode of the Republic of Kazakhstan(asamendedfromJanuary1, 2026),they do notrelatetoincomesubject to taxation.Whatifparents are raisingmoney for aschoolorkindergarten?Answer:Suchreceipts are notrecognized as income.InaccordancewithArticle405 of the TaxCode of the Republic of Kazakhstan(asamendedfromJanuary1, 2026),theseamounts do notrelatetoincomesubject to taxation by an individual.
Answer:
According to Article 405 of the Tax Code of the Republic of Kazakhstan, personal transfers do not relate to income subject to taxation by an individual independently. Will taxes be automatically charged? Answer: No. The tax authorities conduct an analysis and, if there are grounds, send a notification within the framework of desk control in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan.
Is it possibletouse a personalaccountforbusiness?
The answer is no. Article 27 of the Business Code of the Republic of Kazakhstan establishes the obligation of individual entrepreneurs to open settlement accounts in banks for conducting business.
In addition,Article110 of the TaxCode of the Republic of Kazakhstanstipulatesthatanymonetarypaymentsforgoodsandservices(in cash, by cardor by mobiletransfer)must be carried out with the mandatoryuse of cashregistersor a specialmobileapplication.
In case of non-application of the KKM, Article 284 of the Code of Administrative Offences of the Republic of Kazakhstan provides for administrative liability from a warning to 15 MCI in case of repeated violation.
Answer:
No,suchincome is notsubject to taxation,as it is of a personal(family)natureandisnotincomefromentrepreneurialactivity.
At the same time, during the analysis, one of the selection criteria is the receipt of funds from one hundred or more different persons.
Thus,transfersfromfamilymembers(a limitednumber of people) do notmeetthesecriteriaand are notconsideredasentrepreneurialincome.
Answer:
The notification is sent to thetaxpayer's personalaccount. In addition,anE-govnotification is sent about the notificationof the results of the deskinspection to the taxpayer'spersonalaccount. Do I needtocontactthetaxauthoritiespersonallywhen I receive a notification?Answer: No, a personalvisit is notrequired. The response to thenotificationcanbesubmittedelectronicallythrough the taxpayer's personalaccount. The response is signed with an electronicdigitalsignature(EDS)andislegallybinding.
Answer:
The notice execution period is 30 business days. Within the specified period, the taxpayer must provide an explanation, or submit tax reports (declaration) if there are relevant obligations.