In order to implement paragraphs two, three, four, fifth, seventh, ninth, tenth, eleventh, twelfth, thirteenth and fourteenth of subitems 17), 18), 21) and 24) of paragraph 2 of Article 55 of the Tax Code of the Republic of Kazakhstan, effective January 1, 2026, the order of the Minister of Finance of the Republic of Kazakhstan was adopted. Kazakhstan No. 698 dated November 12, 2025 "On Approval of Forms for Providing Information to the State Revenue Authority by Banking Organizations on the Availability and Numbers of Bank Accounts of Individuals and Legal Entities, on the Balances and Movement of Money in such Accounts, loans granted to an individual who has an obligation to submit declarations of assets and liabilities, income and property, Rules and deadlines for submitting information on taxpayers engaged in electronic trade in goods, as well as a List and Rules for submitting information on the total amount of money deposited into the bank account of an individual who has signs of receiving income from the sale of business activities and criteria for attribution to such operations" (hereinafter referred to as the Order).

      An innovation of the Order is the introduction of a threshold for classifying transactions on bank accounts of individuals as transactions that have signs of generating income from entrepreneurial activities.

     Previously, the criterion was based solely on the number of receipts from 100 or more different persons within three consecutive calendar months. The new version is supplemented by the following condition: the total amount of receipts for the same period must exceed 12 times the minimum wage effective on January 1 of the corresponding fiscal year.

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

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1124807?lang=kk