(15 January 2026 | Source: MIA Kazinform)
From 2026, Kazakhstan will introduce a mechanism for monitoring mobile transfers by individuals, which will only apply when several conditions are met simultaneously.
The State Revenue Committee emphasises: the mere fact of receiving large or regular transfers does not mean automatic recognition of entrepreneurial activity and does not lead to account blocking.
HOW THE MONITORING WILL WORK
Second-tier banks will analyse incoming payments to personal accounts of individuals, said Erkanat Shynbergen, head of the special tax regime administration department at the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (SRC). The information was reported by MIA Kazinform.
Data is transferred to the tax authorities only when three conditions are met simultaneously:
- transfers are received from 100 or more different individuals;
- such receipts are recorded for three consecutive months;
- the total amount of transfers during this period exceeds 1,020,000 tenge (12 minimum wages).
The first data based on the results of the first quarter will be transferred by banks to the tax authorities by 15 April 2026, the SRC clarified.
WHAT HAPPENS AFTER THE DATA IS TRANSFERRED
The SRC stresses that when information is received, measures are not taken automatically. Tax authorities conduct an analysis:
- they check whether the individual is registered as a sole trader;
- they assess the completeness of tax payments;
- they send a notice as part of desk monitoring.
In response to such a notice, the taxpayer has the right to provide explanations and confirm that the account was used exclusively for personal needs, and not for entrepreneurial activity.
WHEN SOLE TRADER REGISTRATION WILL BE REQUIRED
If the inspection confirms that the transfers are related to entrepreneurial activity, the individual will need to:
- submit additional tax returns;
- if not already registered, obtain sole trader status in accordance with the established procedure.
At the same time, the SRC specifically emphasised that meeting the monitoring criteria in itself is not grounds for blocking debit transactions. Such measures are only possible in the event of failure to comply with the notice following desk monitoring, and strictly within the framework of the Tax Code.
WHAT ABOUT COLLECTIONS WITHIN GROUPS
Earlier, Vice Minister of Finance Yerzhan Birzhanov explained that fiscal control does not automatically apply to situations where employees collect money for common purposes — holidays, helping colleagues, or other events.
According to him, if the same person within one organisation regularly receives transfers from a large number of colleagues and formally meets the criteria, they will also receive a notice. However, if it is confirmed that the funds were collected among a close circle of people and are not related to business, there will be no issues from the tax authorities.
REFUTATION OF RUMOURS
The Ministry of Finance also refuted information that a single transfer of over 1 million tenge is sufficient for mandatory sole trader registration. According to Yerzhan Birzhanov, such reports are not true, and control is possible only when all established conditions are met together.