In general, mobile transfers between individuals are not subject to taxation.

Only income derived from entrepreneurial activity is subject to taxation.

Transfers received from relatives, gifts, financial assistance, or collections for personal needs are not considered income and are therefore not subject to taxation or declaration.

At the same time, if funds are received on a regular basis as payment for goods, works, or services, such transactions may be recognized as entrepreneurial activity.

In such cases, the activity must be conducted in accordance with the established legal requirements — by registering as an individual entrepreneur, using a separate business bank account, and applying a cash register or a mobile application for payment registration.

Second-tier banks provide information on mobile transfers only when the established criteria are simultaneously met: the receipt of 100 or more transfers from different individuals to the account of a natural person over three consecutive months, and a total amount exceeding 12 times the minimum wage (MW), which is KZT 1,020,000.

Information provided by second-tier banks is used by the tax authorities for desk audits aimed at monitoring taxpayers' compliance with their tax obligations.

If discrepancies are identified as a result of desk monitoring, a notification is issued, which must be complied with within 30 working days.

A response to the notification may be submitted remotely through the taxpayer’s personal account without the need to visit the state revenue authorities in person.

Carrying out entrepreneurial activity without state registration entails administrative liability in accordance with the legislation of the Republic of Kazakhstan.

The State Revenue Department for Almaty urges taxpayers to conduct entrepreneurial activities in compliance with tax legislation.