In order to implement the second, third, fourth, fifth, seventh, ninth, tenth, eleventh, twelfth, thirteenth and fourteenth subparagraphs 17), 18), 21) and 24) of paragraph 2 of Article 55 of the Tax Code of the Republic of Kazakhstan, effective from January 1, 2026, Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 № 698 "On Approval of the forms of provision of information to the state revenue authority by banking organizations on the existence and numbers of bank accounts of individuals and legal entities, on the balance and movement of money on such accounts, granted loans to the natural person who has an obligation to submit declarations on assets and liabilities, income and property, Rules and terms of submission of information on taxpayers engaged in electronic trading of goods, as well as the List and Rules of submission of information on the total amount of money received on the bank account of a natural person, which has signs of receiving income from entrepreneurial activity and criteria for attributing to such operations" (hereinafter - the Order).

      An innovation of the Order is the introduction of a threshold for attributing operations on individuals' bank accounts to operations that have signs of receiving income from entrepreneurial activity.

     Previously, the criterion was based solely on the number of receipts - from 100 or more different persons during three consecutive calendar months - the new wording is supplemented with the following condition: the total amount of receipts for the same period must exceed 12 times the minimum wage in effect as of January 1 of the relevant fiscal year.

     Thus, the criteria include receipt by one natural person during each of 3 (three) consecutive calendar months from 100 (one hundred) or more different persons of money to the bank account(s) of a natural person not intended for entrepreneurial activity, the total amount of which for the specified period exceeds 12 times the minimum wage established by the law on the republican budget and in force as of January 1 of the relevant fiscal year.

Source : https://www.gov.kz/memleket/entities/kgd-zhetysu/press/news/details/1124226?lang=kk