1-Question. In what cases do banks submit information on mobile transfers made to individuals to the tax authorities?
Answer:
Pursuant to subparagraph 24) of paragraph 2 of Article 55 of the Tax Code of the Republic of Kazakhstan, banking organizations submit information on the amount of money received in an individual’s bank account from other individuals when there are indications that the individual is receiving income from entrepreneurial activity.
The submission of such information is carried out only when the established criteria approved by Order No. 698 of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 are met simultaneously.
In particular, if an individual receives money from 100 or more different persons into a bank account not intended 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 submitted by second-tier banks to the state revenue authorities.
2-Question. Is information submitted to the tax authorities if an individual is registered as an individual entrepreneur?
Answer:
Information is submitted to the state revenue authorities for all individuals who meet the established criteria, regardless of whether they are registered as individual entrepreneurs.
This is because the monitoring takes into account funds received in a bank account that is not intended for carrying out entrepreneurial activity.
3-Question. What actions do the state revenue authorities take after receiving information from banks?
Answer:
After receiving information from second-tier banks, the state revenue authorities carry out measures in two stages.
First stage - informing the taxpayer.
In accordance with Article 93 of the Tax Code of the Republic of Kazakhstan, the tax authorities inform the taxpayer of the presence of indications of income receipt.
For this purpose, the taxpayer is sent a notice that is informational in nature and does not require a response.
Second stage - control measures.
Subsequently, where grounds exist, the state revenue authorities conduct desk control in accordance with the procedure provided for by the Tax Code of the Republic of Kazakhstan.
Based on the results of desk control, if discrepancies are identified, the taxpayer is sent a notification in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan.
The taxpayer must comply with the notification within 30 business days from the day following the day on which it is delivered.
4-Question. What actions should a taxpayer take upon receiving a notification based on the results of desk control?
Answer:
In accordance with Article 93 of the Tax Code of the Republic, the taxpayer is sent a notice that is informational in nature and does not require a response.
An individual independently decides whether it is necessary to fulfill tax obligations.
If a notification is sent, in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan, the taxpayer is required, within the established period, to:
- if the taxpayer agrees with the identified discrepancies, eliminate the violations by submitting tax reporting;
- if the taxpayer disagrees, submit written explanations stating the reasons for the discrepancies and, where necessary, attach supporting documents.
If explanations are not submitted, or if it is necessary to confirm the reliability of the information provided, the tax authority has the right to conduct a tax audit.
5-Question. Are mobile transfers taxable?
Answer:
Transfers themselves are not subject to taxation. Under the provisions of the Tax Code of the Republic of Kazakhstan, an individual’s income is subject to taxation.
If a transfer constitutes income (for example, payment for goods/services), it is subject to taxation.
6-Question. In what cases may the activity of receiving transfers be recognized as entrepreneurial activity?
Answer:
According to paragraph 1 of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan, entrepreneurship is the independent, initiative-based activity of citizens aimed at generating net income from the sale of goods, performance of work, or provision of services.
If mobile transfers are systematic in nature and are related to payment for goods, work, or services, such receipts may be recognized as income from entrepreneurial activity.
7-Question. What liability applies for carrying out activities without registration?
Answer:
Pursuant to Article 463 of the Code of the Republic of Kazakhstan “On Administrative Offenses,” engaging in entrepreneurial activity without registration, provided that such actions do not contain elements of a criminal offense, entails a fine for individuals in the amount of fifteen monthly calculation indices. For a repeated offense committed within one year after the imposition of an administrative penalty, a fine for individuals in the amount of thirty monthly calculation indices is provided.
8-Question. How do the tax authorities select transfers for analysis?
Answer:
The selection and determination of compliance with the established criteria approved by Order No. 698 of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 are carried out by second-tier banks.
If the criteria are met simultaneously (receipt of funds from 100 or more different persons over three consecutive months and an amount exceeding KZT 1,020,000), the banks submit the relevant information to the state revenue authorities.
9-Question. Are transfers between relatives taxable?
Answer:
No, they are not taxable. In accordance with Article 405 of the Tax Code of the Republic of Kazakhstan (as amended effective January 1, 2026), such receipts are not included in the list of income subject to taxation by an individual independently.
10-Question. What if money is transferred for a birthday, wedding, or gift?
Answer:
Such transfers are gifts and are personal in nature. According to Article 405 of the Tax Code of the Republic of Kazakhstan (as amended effective January 1, 2026), they are not considered income subject to taxation.
11-Question. What if parents collect money for school or kindergarten?
Answer:
Such receipts are shared expenses (pooled contributions) and are not recognized as income.
In accordance with Article 405 of the Tax Code of the Republic of Kazakhstan (as amended effective January 1, 2026), these amounts are not considered income subject to taxation by an individual.
12-Question. Do personal transfers need to be declared?
Answer:
According to Article 405 of the Tax Code of the Republic of Kazakhstan, personal transfers are not considered income subject to taxation by an individual independently.
13-Question. Will taxes be assessed automatically?
Answer:
No. The tax authorities conduct an analysis and, where grounds exist, send a notification under Article 137 of the Tax Code of the Republic of Kazakhstan within the framework of desk control.
14-Question. Can a personal account be used for business?
Answer:
No. Article 27 of the Entrepreneurial Code of the Republic of Kazakhstan establishes the obligation of individual entrepreneurs to open current accounts with banks for conducting their activities.
Also, starting in 2026, the National Bank of the Republic of Kazakhstan introduced a requirement that, when opening a personal account, an individual must provide written confirmation that the account will not be used for entrepreneurship.
In addition, Article 110 of the Tax Code of the Republic of Kazakhstan establishes that any monetary settlements for goods and services (in cash, by card, or by mobile transfer) must be carried out with the mandatory use of cash registers or a special mobile application.
If cash registers are not used, Article 284 of the Code of the Republic of Kazakhstan “On Administrative Offenses” provides for administrative liability ranging from a warning to 15 monthly calculation indices for a repeated violation.
15-Question. If I regularly receive money from my children, brothers, or sisters, will it be taxable?
Answer:
No, such receipts are not subject to taxation because they are personal (family-related) in nature and are not income from entrepreneurial activity.
At the same time, one of the selection criteria used during analysis is the receipt of funds from one hundred or more different persons.
Therefore, transfers from family members (a limited circle of persons) do not fall under the specified criteria and are not treated as entrepreneurial income.
16-Question. If I am sent a notification based on the results of the mobile transfer analysis, where will it be delivered?
Answer:
The notification is sent to the taxpayer’s personal account. In addition, an alert is sent through E-gov indicating that a notification on the results of desk control has been sent to the taxpayer’s personal account.
17-Question. Upon receiving a notification, do I need to visit the tax authorities in person?
Answer:
No, an in-person visit is not required. A response to the notification may be submitted electronically through the taxpayer’s personal account. The response is signed with an electronic digital signature (EDS) and has legal force.
18-Question. What is the deadline for complying with the notification?
Answer:
The deadline for complying with the notification is 30 business days. During this period, the taxpayer must submit an explanation or, if the relevant obligations exist, submit tax reporting (a declaration).