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Kazakh banks have begun transmitting data on mobile money transfers made by citizens to the tax authorities. This new measure، which started with data from the first quarter of 2026، aims to enhance tax compliance and identify undeclared business activities.

What You Need to Know About the New Reporting

Financial institutions are now compiling transaction details from the initial three months of 2026. According to the State Revenue Committee (SRC)، these reports are expected from second-tier banks no later than April 15th.

Individuals flagged for discrepancies based on this data will receive official notifications. Citizens will have a 30-working-day period، starting the day after receiving the notification، to respond and address any issues.

How to Respond to a Tax Notification

The SRC emphasizes that a notification itself is not a penalty. It serves as an opportunity for individuals to rectify their financial reporting. If you have received money for goods or services into a personal account، the committee suggests several courses of action.

Taxpayers who agree with the notification can resolve discrepancies by submitting tax returns for the relevant period، declaring the income. For self-employed individuals، this can involve updating information in a dedicated mobile app and paying applicable taxes and social contributions.

Alternatively، the SRC recommends transitioning to an appropriate tax regime if necessary، in accordance with the Tax Code.

Disputing a Notification

Kazakh citizens also retain the right to dispute the claims made in a notification. If you disagree with the identified discrepancies، you can provide explanations to the tax authorities regarding the reasons for these differences، demonstrating that they do not constitute a violation of tax laws.

Potential for Tax Audits

However، the SRC reserves the right to conduct a thorough investigation into each case. If the explanations provided are not deemed satisfactory or if the notification is not addressed within the stipulated timeframe، the tax authorities may initiate a tax audit based on the detected inconsistencies.

When Tax Authorities May Show Interest

New criteria for monitoring mobile transfers were introduced by the Ministry of Finance on November 12، 2025. Previously، 100 transfers from various individuals within a three-month period could be considered a sign of entrepreneurial activity.

Since January 1، 2026، an additional threshold has been implemented: 12 Monthly Calculation Indices (MCIs). This means tax authorities may investigate an individual if they meet the following three criteria within a three-month period:

In such cases، tax authorities will request explanations to verify if the activity is indeed entrepreneurial. It's important to note that transfers between relatives، friends، or colleagues، as well as one-off or unsystematic receipts، are not covered by these new criteria.

The primary goal of these new regulations is to identify individuals who are actively engaged in business but are concealing their income and evading taxes. The SRC has noted that mobile transfers have become a prevalent method for unofficial transactions.

Previously، reports indicated that accounts could be blocked for "improper mobile transfers." If an individual meets all specified criteria، receives a notification، and fails to respond to the tax authority within one month، their accounts could face blocking on the 41st day.