Mobile transfer checks: expert warned Kazakhstanis

Tengrinews.kz – More and more Kazakhstanis have started transferring money to each other’s bank accounts online. However, starting in September, the situation will change, and it will be necessary to monitor the number of senders and the amounts of transfers. Tax consultant Aidar Masatbayev explained the situation with mobile transfers that will fall under the control of the tax authorities.

Thresholds for the number and amount of transfers

The expert reminded that from September this year, tax authorities will gain access to mobile transfer data.

“Tax authorities will send out their notifications, carry out desk audits, and analyze all information received from banks. In other words, they now have full legal authority to obtain data from banks,” said tax consultant Aidar Masatbayev.

He clarified that banks will provide data to the tax authorities if transfers come from 100 different people within three months totaling more than 1 million tenge (the equivalent of 12 times the minimum wage).

“It is specifically 100 people. That could mean 300–400 transfers, but from 100 individuals. If there are 300–400 transactions, but from only 99 people, then formally this would not fall under the attention of the tax authorities. Although, of course, questions may still arise for such a person,” the expert added.

He also noted that in the future — in about 5–7 years — almost all active citizens, roughly 80 percent of Kazakhstan’s population, will be required to file such declarations. In other words, this requirement will gradually extend to the majority of people.

What to do if the tax authorities send a request

As tax consultant Aidar Masatbayev explained, if the tax authority sees transfers that may appear to be income from entrepreneurial activity, it will issue a notification.

After this, an individual has the right to provide an explanation within 30 working days, detailing the source of the funds.

“An individual has the right to present an explanation, where he or she can clarify that none of the transfers received are related to business activity. Or they may acknowledge that, for a certain period, part or all of the income was indeed from entrepreneurial activity,” the expert explained.

Will there be a balance between tax control and the right to private transfers?

According to tax consultant Aidar Masatbayev, such a balance “will not be maintained.”

“By default, I’m afraid this right will not be respected — meaning that even without clear justification, the tax authorities will still treat these transfers as income and issue a notification. I agree that sending such notifications is essentially a violation of the presumption of innocence and good faith of the taxpayer,” he said.

Then, according to him, it is up to the individual to prove that the money is not business income but, for example, a private transfer. By law, private transfers, gifts, and inheritances are not subject to taxation.

“In this case, gifts and inheritances between individuals in Kazakhstan are not taxable. Therefore, if we show that the transfers came from close relatives, the tax authority usually does not object. If a son transfers money to his mother, he can show that the bank account belongs to his mother and provide the appropriate documents,” the expert explained.

However, Aidar Masatbayev noted that the problem is people will have to find supporting documents themselves and write explanations. Many do not know how to do this correctly and are poorly prepared for such tax requirements.

Where else tax authorities may see income

The tax consultant also pointed out that everything is moving toward digitalization. For example, marketplaces will begin providing tax authorities with data on the purchases and sales of their clients.

“Marketplaces will now transmit data on purchases and sales to the tax authorities. It will be clear which entrepreneur sold goods and received income from sales. And I think that tax authorities will, of course, pay attention to the amount of purchases,” he said.

The expert noted that starting from 2026, if the total amount of purchases exceeds 20,000 MCI, the tax authority may require the buyer to file a declaration to clarify the source of funds.

Reference: In 2025, 1 MCI (monthly calculation index) is equal to 3,932 tenge.

For orders from foreign marketplaces, if the amount exceeds 250 euros, a customs declaration must be filed.

“Everything is moving toward enabling tax authorities to see everything — the purchase amount, the sales amount — so that even individuals will be actively drawn into the orbit of taxation,” Masatbayev emphasized.

Aidar Masatbayev is an experienced tax consultant and lawyer from Almaty, Kazakhstan. He is the managing partner of the law firm Salyqtez, specializing in tax consulting, business registration, corporate, contractual and labor issues, as well as representing clients in out-of-court and judicial disputes.