The State Revenue Department for Almaty informs that, as part of its information and awareness campaign, information letters have been sent to individuals whose banking transactions for the first quarter of 2026 indicate possible income derived from entrepreneurial activity.

Information letters are sent to citizens who simultaneously meet the following criteria:

• during each of three consecutive calendar months, their personal bank account received funds from 100 or more different individuals;

• the bank account is not intended for entrepreneurial activities;

• the total amount of incoming funds during the specified period exceeded 12 minimum monthly wages (MMW).

Receiving an information letter does not constitute a liability measure and does not mean that the recipient has been held liable. Its purpose is to inform citizens about possible indications of entrepreneurial activity and to provide them with an opportunity to voluntarily bring their activities into compliance with the requirements of tax legislation.

If a citizen is in fact engaged in entrepreneurial activity, it is recommended to legalize the income received in a timely manner by:

• registering as an individual entrepreneur (if not already registered);

• declaring the income received in the appropriate tax return;

• fulfilling tax obligations in a timely manner.

Depending on the taxpayer’s status, income must be reported as follows.

For individuals who are not registered as individual entrepreneurs, as well as those applying the Special Tax Regime for the Self-Employed (with respect to income for which receipts have not been generated through the special mobile application), income must be reported in the Declaration of Income and Property (Form 270.00) for 2026. The declaration must be submitted between January 1 and September 15, 2027, and individual income tax must be paid no later than September 25, 2027.

For individual entrepreneurs:

• if applying the General Tax Regime, income must be reported in the Individual Income Tax Declaration for Entrepreneurial Activities (Form 220.00) for 2026. The declaration must be submitted between January 1 and March 31, 2027, and the tax must be paid by April 10, 2027;

• if applying the Special Tax Regime based on a Simplified Declaration, income must be reported in Form 910.00 for the first half of 2026. The declaration must be submitted between July 1 and August 15, 2026, and the tax must be paid by August 25, 2026.

If the activity is not entrepreneurial in nature, or if citizens have questions regarding the information letter received, they are advised to contact the 1414 Contact Center or the state revenue authorities for clarification.

The State Revenue Department for Almaty recommends that taxpayers fulfill their tax obligations in a timely manner. This will help avoid further tax administration measures. If tax obligations are not fulfilled, the taxpayer will be issued a notification of discrepancies identified as a result of a desk audit.

Source : https://www.gov.kz/memleket/entities/kgd-almaty/press/news/details/1248791?lang=ru