The Department of State Revenue for the Mangystau region informs that information letters have been sent to individuals whose banking transactions revealed signs of income from entrepreneurial activity in the first quarter of 2026 as part of information and explanatory work.

Information letters are sent to 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 the specified period exceeded 12 minimum wages (minimum wage).

Receiving an information letter is not a measure of responsibility and does not indicate that you have been held accountable. Its purpose is to inform citizens about possible signs of entrepreneurial activity and provide an opportunity to independently bring their activities in line with the requirements of tax legislation.

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

- registration as an individual entrepreneur (if there is no registration);

- reflection of the income received in the relevant tax reporting;

- timely fulfillment of tax obligations.

Depending on the tax status, income is reflected as follows.

For individuals who are not registered as individual entrepreneurs, as well as those applying a special tax regime for the self-employed (in terms of income for which no special mobile application receipts have been generated), income is reflected in the Income and Property Declaration (form 270.00) for 2026. The declaration must be submitted between January 1 and September 15, 2027, and the individual income tax must be paid no later than September 25, 2027.

For individual entrepreneurs:

- when applying the generally established regime, income is reflected in the Declaration of individual income tax on entrepreneurial activity (form 220.00) for 2026. The deadline for submitting the declaration is from January 1 to March 31, 2027, and the deadline for tax payment is April 10, 2027.;

- when applying a special tax regime based on a simplified declaration, income is 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, and the tax must be paid by August 25, 2026.

If the activity is not of a business nature or if citizens have questions about the information letter received, it is recommended to contact the contact center 1414 or the state revenue authorities for clarification.

The State Revenue Department recommends timely fulfillment of tax obligations. This will avoid the application of further tax administration measures. In case of non-fulfillment of tax obligations, the taxpayer will be notified of discrepancies identified by the results of desk control.

(Unofficial translation)

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1254795?lang=ru