Explanations of the Department of State Revenue for the Mangystau region

In recent years, mobile transfers have become a convenient and popular payment method. However, citizens often have questions about when information about such transfers gets to the tax authorities, whether they are taxed, and what to do if a notification is received. The Department of State Revenue for the Mangystau region has prepared detailed explanations.

In what cases do banks transfer information about mobile transfers of individuals to the tax authorities?

According to subparagraph 24) of paragraph 2 of Article 55 of the Tax Code of the Republic of Kazakhstan, banking organizations provide information on the amount of money received into the bank account of an individual from other individuals, if there are signs of income from entrepreneurial activities.

The transfer of information is carried out only upon simultaneous fulfillment of the established criteria approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698.

In particular, if an individual receives money from 100 or more different persons to a bank account that is not intended for business activities during each of three consecutive calendar months, and the total amount of income exceeds 12 times the minimum wage, such information is sent by second-tier banks to the state revenue authorities.

Is information transmitted to the tax authorities if an individual is registered as an individual entrepreneur?

Information is transmitted to the state revenue authorities for all individuals who meet the established criteria, regardless of whether they are registered as an individual entrepreneur.

This is due to the fact that the control takes into account the funds received into a bank account that is not intended for business activities.

What actions do the state revenue authorities take after receiving information from banks?

After receiving information from the second-tier banks, the state revenue authorities carry out activities in two stages.

The first stage is informing the taxpayer.

In accordance with Article 93 of the Tax Code of the Republic of Kazakhstan, the tax authorities inform the taxpayer about the signs of income generation.

For these purposes, a notification is sent to the taxpayer, which is of a notification nature and does not require a response.

The second stage is control measures.

In the future, if there are grounds, the state revenue authorities carry out desk control in accordance with the procedure provided for by the Tax Code of the Republic of Kazakhstan.

According to the results of desk control, in case of discrepancies, in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan, a notification is sent to the taxpayer.

The notification is executed by the taxpayer within 30 working days from the day following the day of its delivery.

What actions should a taxpayer take when receiving a notification based on the results of the desk inspection?

In accordance with article 93 of the Tax Code of the Republic, a notification is sent to the taxpayer, which is of a notification nature and does not require a response.

An individual independently decides on the need to fulfill tax obligations.

In case of sending a notification, in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan, the taxpayer is obliged

to eliminate violations by submitting tax reports within the prescribed period:;

in case of disagreement, provide written explanations indicating the reasons for the discrepancies, if necessary, with supporting documents attached.

In case of failure to provide explanations or the need to confirm the accuracy of the information provided, the tax authority has the right to conduct a tax audit.

Are mobile transfers taxed?

The transfers themselves are not subject to taxation. According to the norms of the Tax Code of the Republic of Kazakhstan, the income of an individual is subject to taxation.

If the transfer is income (for example, payment for a product or service), it is subject to taxation.

In what cases can the activity of receiving transfers be recognized as entrepreneurial?

According to paragraph 1 of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan, entrepreneurship is an independent, initiative activity of citizens aimed at generating net income from the sale of goods, performance of works or provision of services.

If mobile transfers are systematic and involve payment for goods, works, or services, such receipts may be recognized as income from entrepreneurial activity.

What is the responsibility for conducting business without registration?

According to article 463 of the Code of the Republic of Kazakhstan "On Administrative Offenses", engaging in entrepreneurial activity without registration, if these actions do not contain signs of a criminal offense, entails a fine on individuals in the amount of fifteen monthly calculation indices. For repeated commission within a year after the imposition of an administrative penalty, a fine of thirty monthly calculation indices is provided for individuals.

How do the tax authorities select transfers for analysis?

The selection and determination of compliance with the established criteria approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698 is carried out by second-tier banks.

In case of simultaneous fulfillment of the criteria (receipt of funds from 100 or more different persons within three consecutive months and an amount exceeding 1,020,000 tenge), banks transmit the relevant information to the state revenue authorities.

Are transfers between relatives taxed?

No, they are not taxable. In accordance with Article 405 of the Tax Code of the Republic of Kazakhstan (as amended from January 1, 2026), such income is not included in the list of income subject to taxation by an individual independently.

What if the money is being transferred for a birthday, wedding, or gift?

Such transfers are gifts and are personal in nature.

According to Article 405 of the Tax Code of the Republic of Kazakhstan (as amended from January 1, 2026), they do not relate to income subject to taxation.

What if parents are raising money for a school or kindergarten?

Such receipts are not recognized as income.

In accordance with Article 405 of the Tax Code of the Republic of Kazakhstan (as amended from January 1, 2026), these amounts do not relate to income subject to taxation by an individual.

Do I need to declare personal transfers?

According to Article 405 of the Tax Code of the Republic of Kazakhstan, personal transfers do not relate to income subject to taxation by an individual independently.

Will taxes be automatically charged?

No. The tax authorities conduct an analysis and, if there are grounds, send a notification within the framework of desk control in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan.

Is it possible to use a personal account for business?

No. Article 27 of the Entrepreneurial Code of the Republic of Kazakhstan establishes the obligation of individual entrepreneurs to open settlement accounts in banks for conducting business.

In addition, Article 110 of the Tax Code of the Republic of Kazakhstan stipulates that any monetary payments for goods and services (in cash, by card or by mobile transfer) must be carried out with the mandatory use of cash registers or a special mobile application.

In case of non-application of the KKM, Article 284 of the Code of Administrative Offences of the Republic of Kazakhstan provides for administrative liability from a warning to 15 MCI in case of repeated violation.

If I receive money from my children, brothers or sisters on a regular basis, will they be taxed?

No, such income is not subject to taxation, as it is of a personal (family) nature and is not income from entrepreneurial activity.

At the same time, during the analysis, one of the selection criteria is the receipt of funds from one hundred or more different persons.

Thus, transfers from family members (a limited number of people) do not meet these criteria and are not considered as entrepreneurial income.

If a notification is sent to me based on the results of mobile transfer analysis, where will it go?

The notification is sent to the taxpayer's personal account.

In addition, an E-gov notification is sent about the notification of the results of the desk inspection to the taxpayer's personal account.

Do I need to contact the tax authorities personally when I receive a notification?

No, a personal visit is not required. The response to the notification can be submitted electronically through the taxpayer's personal account.

The response is signed with an electronic digital signature (EDS) and is legally binding.

What is the deadline for the notification?

The notice execution period is 30 business days. Within the specified period, the taxpayer must provide an explanation, or

submit tax reports (declaration) if there are relevant obligations.

The Department of State Revenue for the Mangystau region urges citizens to conduct business legally and fulfill their tax obligations in a timely manner. This helps to avoid fines and promotes transparency of financial transactions.

(unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1214531?lang=kk