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Tengrinews.kz – Starting in 2026, Kazakhstan will introduce new criteria for mobile transfers. If tax authorities suspect that an individual is receiving money as a business but is not registered as an entrepreneur, they could be sent a notice. If they fail to respond, their account may be blocked.
When will questions arise?
A check will only happen if two conditions are met over three consecutive months:
- The money came from 100 or more different people;
- The total amount exceeds 12 MZP (about 1 million tenge).
This new rule will be enforced starting January 1, 2026.
What do tax authorities do?
Banks will send information about these cases to the tax authorities. Afterward, the person will receive a notification via eGov and SMS at 1414.
"Three months have passed, and by the 15th of the month following the reporting period, we receive data on individuals who exceeded the threshold and had 100 mobile transfers from different individuals. After that, we send the notification," explained Gulden Hasenova, the chief expert of the State Revenue Committee (SRC).
Once the notice is received, the individual will have 30 business days to visit the tax office and provide an explanation.
Not every transfer is business
The SRC emphasizes that a large number of transfers does not automatically indicate entrepreneurial activity.
"There could have been a birthday or a prayer (bata)—this can be explained. It is not necessarily business activity," Hasenova noted.
If the tax authorities accept the explanation, there will be no further consequences.
What happens if the notice is ignored?
If the person does not visit the tax office within 30 days, their account may be blocked.
"On the 41st day, the account will automatically be blocked. Once the person provides an explanation, the account will be unblocked on the same day if no signs of business activity are found," the expert clarified.
Transfers between relatives, friends, and colleagues, as well as one-time payments, will not fall under the new criteria as long as the total amount does not exceed 12 MZP over three months.
