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Kazakhstan's tax authorities have begun issuing notices to citizens suspected of using mobile transfers to avoid paying taxes. These notifications, informally dubbed 'lucky letters,' are part of a broader effort to ensure tax compliance.

According to Vice Minister of Finance Yerzhan Birzhanov, the data on mobile transfers was received by tax officials in April, with the notices being sent out since May. The monitoring targets specific categories of individuals.

Service Model and Warnings

Birzhanov emphasized that the tax authorities are currently operating under a service model. This means that warnings are issued first, followed by penalties if necessary. The notices inform recipients about upcoming declaration deadlines and encourage them to declare any undeclared income or register if they are operating as unregistered individuals.

He clarified that no fines have been issued yet to individuals or individual entrepreneurs. Instead, they have been given the opportunity to amend their future declarations and include this income. While the exact number of notices sent was not disclosed, Birzhanov confirmed that the first phase targeted individuals and non-residents. Individual entrepreneurs receive their notifications through their tax cabinet.

Personal Transfers Remain Unchecked

The Vice Minister assured that transfers made to oneself are not subject to monitoring. He also reiterated the requirement for individual entrepreneurs to maintain a separate bank account for their business activities. 'If you are an individual entrepreneur, you must have a separate bank account – not an individual's account. If it's for business purposes, money should not be transferred through personal accounts,' Birzhanov stated.

New Rules for Mobile Transfer Scrutiny

New criteria for scrutinizing mobile transfers in Kazakhstan came into effect on January 1, 2026. Tax officials can show interest if an individual receives transfers from 100 or more different people for three consecutive months, and the total amount received exceeds 12 minimum wages (approximately 1,020,000 tenge).

Previously, second-tier banks were expected to provide data on Kazakhstani mobile transfers for the first quarter of 2026 to tax authorities by April 15. Following this, tax officials were to begin verifying receipts based on the established criteria.

It's important to note that mobile transfers themselves are not a taxable object. Income becomes taxable if the transfer represents payment for goods or services. Transfers related to assistance, gifts, loan repayments, or household transactions are generally not considered taxable income in this context.

The initial wave of 'lucky letters' is intended for those who meet the specific three criteria for scrutiny. The State Revenue Committee has previously explained that the aim of these new regulations is to identify individuals who are effectively conducting business but accepting payments into personal accounts.

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