Official Statement on the Monitoring of Mobile Transfers in Kazakhstan

The Ministry of Finance and the State Revenue Committee of the Republic of Kazakhstan have officially announced that tax authorities will commence the auditing of individual mobile transfers starting April 15, 2026. This regulatory measure will utilize banking data from the first quarter of 2026 to identify accounts exhibiting patterns consistent with commercial activity. Specifically, the monitoring will target individuals who receive transfers from 100 or more unique sources per month for three consecutive months, with a total aggregate value exceeding 12 minimum monthly wages (1,020,000 tenge).

Beginning in May, identified individuals will be notified through the e-Salyq Azamat application, the taxpayer’s personal cabinet, or via SMS. Taxpayers are granted a period of 30 working days to provide a formal explanation regarding the nature of these transactions. Official guidelines emphasize that transfers involving family assistance, personal gifts, shared expenses, or charitable donations are not considered business income and can be substantiated with chat logs or other supporting evidence.

However, if an explanation is found to be unsubstantiated, a formal tax audit will be initiated. Should the audit confirm illegal entrepreneurial activity, the individual will be mandated to register as a business and fulfill all tax liabilities. Penalties for non-compliance include fines ranging from 15 to 100 Monthly Calculation Indices (MCI), along with the assessment of back taxes and interest for concealed income. This initiative serves as a strategic effort to decrease the shadow economy and ensure high levels of financial transparency across the nation.