Criteria for monitoring mobile transfers
Receipt by one individual during each of three consecutive calendar months of funds from 100 or more different persons to a bank account(s) that is not intended for business activities, provided that the total amount of receipts for the specified period exceeds 12 times the minimum wage (next is the criterion).
Transfer of information by second-tier banks
Information is transmitted to the tax authorities by second-tier banks quarterly until the 15th of the next reporting month (until April 15, 2026, we will receive the first information for January-March 2026) only if the above criteria are met simultaneously.
Currently, not all banks have provided information yet. After completing the collection of information from second-tier banks by the tax authorities (previously in May this year), appropriate control measures will be carried out.
Actions of the tax authority after receiving the information
After receiving the specified information, the state revenue authorities will carry out the following control measures:
informing individuals about the need to register as sole proprietors or self-employed;
notification of discrepancies identified by the results of desk control upon the expiration of the deadline for submitting tax reports for the tax period:
- Sole proprietor on the Tax Register - based on the results of the half-year, after 08/15/2026, 02/15/2027;
- Sole proprietor on the generally established regime - after 03/31/2027..
Informing the tax foundation does not require a response. Upon the expiration of September 15, 2027 (the deadline for submitting the Declaration of Income and Property, TNF 270.00), a reconciliation of income subject to taxation by an individual will be carried out in order to notify the discrepancies identified by the results of desk control.
Suspension of spending operations
The compliance of an individual with the established criterion is not an independent basis for suspending spending operations on bank accounts.
The suspension of expenditure transactions is allowed only in case of non-fulfillment of the notification sent based on the results of desk control, in accordance with the procedure and on the grounds provided for by the Tax Code of the Republic of Kazakhstan.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1212667?lang=kk