In general, mobile transfers between individuals are not subject to taxation.
Only income derived from entrepreneurial activity is subject to taxation.
Transfers received from relatives, gifts, financial assistance, or collections for personal needs are not considered income and are therefore not subject to taxation or declaration.
At the same time, if funds are received on a regular basis as payment for goods, works, or services, such transactions may be recognized as entrepreneurial activity.
In such cases, the activity must be conducted in accordance with the established legal requirements — by registering as an individual entrepreneur, using a separate business bank account, and applying a cash register or a mobile application for payment registration.
Second-tier banks provide information on mobile transfers only when the established criteria are simultaneously met: the receipt of 100 or more transfers from different individuals to the account of a natural person over three consecutive months, and a total amount exceeding 12 times the minimum wage (MW), which is KZT 1,020,000.
Information provided by second-tier banks is used by the tax authorities for desk audits aimed at monitoring taxpayers' compliance with their tax obligations.
If discrepancies are identified as a result of desk monitoring, a notification is issued, which must be complied with within 30 working days.
A response to the notification may be submitted remotely through the taxpayer’s personal account without the need to visit the state revenue authorities in person.
Carrying out entrepreneurial activity without state registration entails administrative liability in accordance with the legislation of the Republic of Kazakhstan.
The State Revenue Department for Almaty urges taxpayers to conduct entrepreneurial activities in compliance with tax legislation.
We remind taxpayers — legal entities — of the importance of making timely adjustments to advance payments for Corporate Income Tax (CIT).
During the year, a company’s financial indicators may change, and accordingly, the amount of Corporate Income Tax payable at the end of the year may also change.
What should taxpayers pay attention to?
If the amount of Corporate Income Tax actually calculated at the end of the year exceeds the declared advance payments by more than 20%, administrative liability is provided for by law.
According to Part 3 of Article 278 of the Code of Administrative Offenses, the fine amounts to 20% of the excess amount.
What should taxpayers do?
1. Analyze the expected financial results for the current year.
2. Compare the estimated amount of Corporate Income Tax with the advance payments calculated earlier.
3. If necessary, submit a calculation using Form 101.02.
The calculation using Form 101.02 may be submitted until December 31 of the current year. However, we recommend not postponing the adjustment until the final days of December.
Do not wait until the end of the year. Check your advance payments now and, if necessary, submit an additional calculation in a timely manner.
Having debts to banks, microfinance organizations (MFOs), or other creditors does not automatically mean that a citizen can declare bankruptcy.
Bankruptcy legislation establishes clear requirements, and before submitting an application, it is necessary to check whether the relevant criteria are met.
The State Revenue Department for Almaty explains that bankruptcy is not the only way to resolve debt problems. For citizens who have a stable income and are able to repay their debts gradually, a solvency restoration procedure is available.
The legislation of the Republic of Kazakhstan provides for three procedures:
out-of-court bankruptcy;
judicial bankruptcy;
restoration of solvency.
This procedure applies to debts owed to banks, microfinance organizations, and collection agencies.
Requirements for the out-of-court bankruptcy procedure:
the total amount of debt must not exceed 1,600 MCI;
there must be no registered property, including property held in joint ownership;
the debt must have remained unpaid for 12 consecutive months;
a debt settlement procedure with the creditor must have been completed;
no bankruptcy procedure must have been applied to the citizen during the previous 7 years.
How to submit an application:
An application may be submitted through the eGov.kz portal, the eGov Mobile application, or at Public Service Centers (PSCs).
This procedure is carried out exclusively through the court and applies in cases provided for by law, including where the amount of debt exceeds 1,600 MCI.
Key features of judicial bankruptcy:
unlike out-of-court bankruptcy, this procedure covers debts not only to banks and MFOs, but also to other creditors, such as tax debts;
the procedure may involve the sale of the debtor’s property to cover outstanding obligations;
expenses related to the payment of the state fee and the services of a financial manager are предусмотрены.
This procedure is intended for citizens who have a stable income and are able to repay their debts gradually.
Key advantages:
the main advantage is that the citizen does not acquire bankrupt status;
the court may approve an individual debt repayment plan for a period of up to 5 years, under which the citizen settles their debts.
After a citizen is declared bankrupt, the current legislation provides for the following restrictions:
new bank loans and microloans cannot be obtained for 5 years;
bankruptcy procedures may be used again only after 7 years;
the citizen’s financial condition is monitored by the state for 3 years.
The most important thing is to realistically assess your income and choose the appropriate procedure.
This will help resolve debts legally and avoid unnecessary financial problems in the future.
Since November 2024, the module "Registration of enforcement of duties on customs payments and taxes" has been operating in the Keden digital system providing for the submission of an application for registration of enforcement of duties on payment of customs duties and taxes (hereinafter referred to as collateral) when goods are placed under customs procedures for legal entities within the framework of registry activities
Within the framework of the unified information spacea full cycle of public service provision is provided from submitting an application and conducting the necessary checks to registering the security and its further use in customs operations
In order to automate the verification of submitted informationinformation system integrations are implemented in the centralized Keden system In particular information on insurance contracts and bank guarantees is provided as well as verification of the presence of encumbrances under pledge agreements This allows for the necessary checks to be carried out directly in the information system without additional request and submission of relevant documents from participants in foreign economic activity
The system provides for displaying the status of the application and collateral at the stages of acceptance registration as well as when using collateral in the framework of relevant customs procedures and cases
For cases involving the use of a form for calculating the amount of collateral participants in foreign economic activity are given the opportunity to apply for registration of collateral both before submitting a declaration of goods (DT) with subsequent binding of collateral to the DT and after the formation of the FRO, depending on the chosen procedure At the same time, the system implements automatic checks of the sufficiency of the collateral amount After registration, the software is displayed in the DT control completion card
In addition the system performs automatic checks on the compliance of the declarant's BIN/IIN the grounds for the use of collateral and its status with the conditions necessary for the use of collateral
The implementation of these mechanisms makes it possible to further reduce the number of manual operations speed up the process of providing software and ensure its registration and use directly in electronic format in the centralized Keden system
Citizens who have debts to creditors, banks, microfinance organizations, and other debts may use the bankruptcy procedure.
The legislation provides for two main mechanisms: out-of-court bankruptcy and judicial bankruptcy.
Out-of-court bankruptcy applies to debts owed to banks, microfinance organizations (MFOs), and collection agencies (pawnshops have been excluded since March 2026).
Requirements:
Total debt must not exceed 1,600 MCI, which in 2026 amounts to no more than KZT 6,920,000.
The applicant must have no registered individually or jointly owned property. For debts outstanding for more than 5 years, this requirement does not apply.
No payments must have been made for 12 consecutive months. This period does not apply to persons who have received targeted social assistance during the last 6 months.
Debt settlement procedures with the creditor must have been completed. This requirement does not apply to agreements concluded before January 1, 2025.
Bankruptcy procedures must not have been applied during the previous 7 years.
Application and timeframes:
Applications may be submitted through eGov.kz, the eGov Mobile application, or branches of the Non-Profit Joint-Stock Company “Government for Citizens” (Public Service Centers).
The duration of the procedure is 6 months.
An accelerated period of 1 month applies where the debt is less than 1,600 MCI and has remained unpaid for 5 years.
Judicial bankruptcy applies when the conditions for the out-of-court procedure are not met and is initiated by submitting an application to the court.
Requirements:
Debt exceeds 1,600 MCI (more than KZT 6,920,000).
Debts to banks, MFOs, individuals, tax debts, and other debts may be written off.
No payments must have been made for 12 consecutive months.
When submitting an application to the court, a state fee must be paid (0.3 MCI / KZT 1,297.5), as well as the services of a financial manager (1 minimum wage per month / KZT 85,000; for socially vulnerable groups with no property, the cost is covered by the state budget).
5 years — prohibition on obtaining new loans and microloans.
7 years — bankruptcy cannot be applied for again.
3 years — the citizen’s financial condition is subject to financial monitoring.
Restoration of solvency is an alternative to bankruptcy that does not result in obtaining the status of a “bankrupt.” It applies where a person has a stable income or property exceeding the amount of debt.
Conditions and procedure:
An application is submitted to the court at the place of residence.
A restoration plan is approved by the court for a period of up to 5 years.
Measures may include installment payments, reduction of interest rates, partial write-off of debt/penalties, and the sale or exchange of property.
Advantages: accrual of interest and fines is stopped, and seizures imposed on property are lifted.
Restrictions: taking out new loans and selling property outside the approved plan are prohibited.
Implementation: the individual implements the plan independently; in case of non-compliance, the debtor proceeds to judicial bankruptcy.
State Revenue Department for the City of Almaty informs taxpayers of the procedure for offsetting or refunding taxes, budget payments, penalties, and fines that have been overpaid or paid in error.
In accordance with the Tax Code of the Republic of Kazakhstan, the refund of overpaid amounts or amounts paid in error—covering taxes, budget payments, penalties, and fines—is carried out by state revenue authorities based on a taxpayer's application, through the transfer of funds to the bank account specified in the application.
The form of the tax application for the offset and/or refund of taxes, budget payments, customs payments, penalties, interest, and fines was approved by Order № 637 of the Minister of Finance of the Republic of Kazakhstan dated October 28, 2025.
Refunds of taxes and budget payments for which personal accounts are maintained are processed by the state revenue authority at the location where the personal accounts are kept. Refunds of budget payments for which personal accounts are not maintained (such as state duties or registration fees) are processed by the state revenue authority at the location where the payments were made.
Please note that the public service "Offsetting and refunding of taxes, budget payments, penalties, and fines" is not provided through the "e-Otinish" Unified Platform for receiving and processing all citizen inquiries.
To ensure the timely refund of tax amounts and budget payments that were overpaid (or paid in error), the prescribed tax application form must be submitted via one of the following methods:
- in paper format — through the "Government for Citizens" State Corporation JSC;
- in electronic form — via the eGov.kz digital government web portal or the "Taxpayer's Cabinet" web application.
Please take this information into account when applying for a refund of tax amounts and budget payments that were overpaid or paid in error.
One of the key areas of customs control is the control of the customs value of goods since it is the customs value that is the basis for calculating customs duties taxes and other mandatory payments
At the same time, the verification of documents and information on the customs value is not carried out for every declaration of goods Control is carried out using a risk management system that allows you to identify supplies that require additional verification and at the same time minimize the administrative burden on bona fide participants in foreign economic activity
Verification of documents and information on the customs value is appointed if there are signs of a possible false declaration of the customs value In particular the basis for conducting an inspection may be identified discrepancies between the submitted documents a significant deviation of the declared value from the value of identical or similar goods the absence of documentary evidence of individual components of the customs value as well as other circumstances indicating possible non-compliance with the requirements of customs legislation
Special attention is paid to the completeness of the formation of the customs value structure The customs authorities verify the correctness of the inclusion in the customs value of transportation costs insurance royalties and other charges whichin accordance with the legislation, are subject to accounting when determining the customs value of goods
At the same time, the customs legislation of the Eurasian Economic Union provides for mechanisms to simplify customs administration
Thus verification of documents and information on the customs value may not be carried out with respect to identical goods imported under the same foreign trade agreement if earlier for a similar delivery the customs authority had already confirmed the authenticity of the declared customs value using the transaction value method for imported goods (method 1)
In order to apply this mechanism, the conditions established by law must be observed at the same time In particular the goods must be imported under the same foreign trade agreement as the previously issued delivery and the declared customs value must be determined by the same method according to the transaction value of the imported goods In addition the essential terms of the transaction that affect the formation of the customs value must remain unchanged including the price of the goods the commercial terms of sale the terms of delivery and the settlement procedure between the parties
It is also a prerequisite that there are no new circumstances that could affect the value of the customs value or raise doubts about the accuracy of the information provided The goods declaration must contain information about a previously completed delivery for which the customs authority has already confirmed the customs value This allows the customs authority to compare the data of the current delivery with previously verified information and decide not to apply additional verification measures
It should be borne in mind that even if these conditions are met, the customs authority has the right to conduct an inspection ifwithin the framework of the risk management systemsigns of a possible violation of customs legislation are identified or information appears indicating the unreliability of the declared data Thus the exemption from verification is not unconditional and is applied only in the absence of risk factors
This approach makes it possible to focus control measures on shipments that show signs of risk while simultaneously speeding up customs clearance for bona fide participants in foreign economic activity
Thus the application of a risk management system ensures a balance between effective customs control and the creation of favorable conditions for conducting foreign economic activity as well as contributes to increasing transparency and predictability of customs administration
It is important to understand that wages paid without official employment registration deprive employees of social and financial protection.
In some cases, tax reports submitted by entrepreneurs do not reflect the actual number of employees, and taxes and social contributions are not assessed. Such cases are identified through desk control. In 2025 alone, more than 1,200 complaints were received regarding unofficial employment and the payment of “grey” wages, and such complaints continue to be submitted.
Official employment provides pension savings, paid sick leave and annual leave, social benefits, and access to loans on more favorable terms.
Official employment also provides guarantees in the event of dismissal, unemployment benefits, maternity benefits, and medical care under the Compulsory Social Health Insurance system. In the case of unofficial employment, these rights are effectively lost.
In addition, when property is acquired, only officially declared income is taken into account. A discrepancy between income and expenses may result in additional tax assessments and other consequences.
The State Revenue Department for Almaty urges employers and employees to comply with the law.
Official wages are your protection and confidence in the future.
The State Revenue Department for Almaty informs taxpayers about the main rules and changes relating to the calculation and payment of advance payments for Corporate Income Tax (CIT).
According to Article 348 of the Tax Code of the Republic of Kazakhstan, advance payments must be made by legal entities whose aggregate annual income, taking into account adjustments for the period preceding the previous tax year, exceeds 600,000 Monthly Calculation Indices (MCI).
The following are exempt from making advance payments:
taxpayers whose income does not exceed the threshold of 600,000 MCI;
newly established taxpayers — during the current and the following tax year;
non-profit organizations applying the provisions of Paragraph 1 of Article 329 and Article 330 of the Tax Code of the Republic of Kazakhstan;
organizations of persons with disabilities that meet the requirements of Article 331 of the Tax Code of the Republic of Kazakhstan;
participants of Astana Hub;
other taxpayers specified in Subparagraphs 7–9 of Paragraph 1 of Article 348 of the Tax Code of the Republic of Kazakhstan.
First quarter (January, February, March): Submission of the calculation of advance payments before filing the declaration (Tax Reporting Form 101.01) has been abolished. Advance payments are assessed automatically by the tax authority in the amount of 1/12 of the advance payment amount for the previous period (Article 349 of the Tax Code of the Republic of Kazakhstan).
Second–fourth quarters (April–December): Taxpayers submit the Calculation of Advance Payments after filing the declaration (Tax Reporting Form 101.02) no later than April 20 of the current year (Article 350 of the Tax Code of the Republic of Kazakhstan).
Adjustment of amounts: If the amount of expected income changes, the taxpayer has the right to submit an additional calculation (Tax Reporting Form 101.02) by December 31 of the reporting tax period.
Advance payments must be made monthly no later than the 25th day of each month.
If the amount of CIT actually calculated at the end of the tax period exceeds the amount of advance payments by more than 20 percent, this entails administrative liability under Part 3 of Article 278 of the Code of the Republic of Kazakhstan “On Administrative Offenses” (in the form of an administrative fine amounting to 20% of the excess amount).
The State Revenue Department recommends that taxpayers make timely adjustments to the declared amounts of CIT advance payments.
On September 30, 2026, a meeting was held in Almaty with the Consul General of the People's Republic of China, with the participation of representatives from state bodies, organizations, and the Chinese business community.
During the meeting, the parties reviewed issues concerning the protection of investors' rights and the procedure for seeking assistance, migration, tax, and customs legislation, as well as current issues encountered by representatives of Chinese companies while operating within the Republic of Kazakhstan.
Representatives of the State Revenue Department for the City of Almaty spoke on matters falling under the competence of state revenue authorities. Specifically, clarifications were provided regarding taxation, the application of tax incentives, the procedure for tax payments, desk audits, and customs administration.
In the course of the meeting, representatives of Chinese companies raised practical questions regarding business operations and received clarifications from representatives of the relevant state authorities.
Following the meeting, the participants exchanged views and outlined directions for further cooperation.