The letter is received by citizens who simultaneously have the following symptoms::

During each of three consecutive calendar months , funds were received into a personal bank account from 100 or more different persons;
The bank account is not intended for business activities;
The total amount of income for this period exceeded 12 minimum wages (minimum wage).

Important!

Receiving such a letter does not mean that you will be held accountable. This is an information and explanatory notice that provides an opportunity to independently bring their activities in line with the requirements of tax legislation.

If you actually carry out business activities, you must:

, register as an individual entrepreneur (if registration has not yet been completed);
reflect the income received in the relevant tax statements;
timely fulfill tax obligations.

What kind of reports should be submitted?

If you are not registered as an individual entrepreneur or apply a special tax regime for the self-employed (in terms of income for which receipts have not been generated in the mobile application):

It is necessary to submit a Declaration of income and property (form 270.00) for 2026.

The deadline for submitting the declaration
is from January 1 to September 15, 2027.

The deadline for payment of individual income tax
is September 25, 2027.

If you are registered as a sole proprietor and apply a generally accepted regime:

Income is reflected in the Declaration of individual income tax on business activities (form 220.00) for 2026.

, Submission deadline:
from January 1 to March 31, 2027.

💰 Tax payment deadline:
until April 10, 2027.
2 days.
If you apply a special tax regime based on a simplified declaration:

The income must be reflected in the Declaration on form 910.00 for the first half of 2026.

The declaration must be submitted
from July 1 to August 15, 2026.

, It is necessary to pay the tax:
until August 25, 2026.

If your activity is not of an entrepreneurial nature or you have any questions about the letter you received, the SRC recommends that you seek clarification.:

, to the contact center 1414;
to the state revenue authorities.

Please note: timely fulfillment of tax obligations will avoid further tax administration procedures.

If the requirements of the legislation are not fulfilled, the taxpayer may be notified of discrepancies identified by the results of desk control.

Source : https://www.gov.kz/memleket/entities/kgd-karaganda/press/news/details/1249878?lang=ru