Mobile transfers to personal bank cards remain one of the most debated topics among entrepreneurs and ordinary citizens in Kazakhstan. The Ministry of Finance has clarified when data on such transfers is shared with tax authorities and when an informational notice can escalate into a full-scale tax audit.
Under the Tax Code of the Republic of Kazakhstan, banks are required to report transfers to personal accounts if there are signs of business activity. However, information is only shared when two specific criteria are met simultaneously.
What Criteria Trigger Data Sharing
The first criterion — funds must be received from 100 or more different individuals onto a personal bank account not intended for business, during each of three consecutive calendar months.
The second criterion — the total amount of transfers during this period must exceed 12 times the minimum wage.
IP Status Doesn't Exempt You from Control
Important: information is reported for all individuals who meet the criteria, regardless of whether they are registered as sole proprietors or not. This is because personal bank accounts are prohibited by law from being used for business. Accepting payments for goods or services on a personal card instead of a dedicated business account is a violation of financial settlement procedures.
From Notice to Audit: Two Stages
After receiving data from banks, tax authorities initiate a two-stage process.
First stage — an informational notice. It is sent to the taxpayer's personal account, notifying them about the detected transfers with signs of business activity. At this stage, the citizen has an opportunity to voluntarily sort out their tax status.
Second stage — if the person ignores the notice and continues to receive transfers, a desk audit of the submitted tax reports is launched. If discrepancies are found, an official notification is sent. In the example, the citizen did not respond to the initial notice and continued to receive payments, after which he received a formal notification.
What to Do Upon Receiving a Notification
The notification must be acted upon within 30 working days from the day following its delivery. If the taxpayer agrees with the violations, they can correct them — register as a taxpayer and submit the required reports. If they disagree, they need to provide written explanations with supporting documents.
No personal visit to the tax office is required — all responses are signed with an electronic digital signature and submitted online through the taxpayer's personal account. If explanations are not provided or the tax authority doubts the accuracy of the information, a full tax audit may be initiated.
What Fines Apply
Mobile transfers themselves are not taxed. Income from the sale of goods, work, or services is subject to taxation. Operating without registration carries a fine of 15 MCI, and a repeated violation within a year — 30 MCI.
Additionally, individual entrepreneurs are required to use only a dedicated current account for non-cash payments. Any payments for goods or services — cash, card, or mobile transfer — must be processed using a cash register or a special mobile app. Failure to use a cash register results in a warning, and a repeat violation — a fine of up to 15 MCI.
What Businesses Should Do
If you regularly sell goods or provide services, register as an IP, open a dedicated bank account, and use a cash register.
Do not use a personal card to receive payments from clients.
If you receive an informational notice from the tax authority, do not ignore it — resolve the issue voluntarily.
If you receive a formal notification, respond within the prescribed 30 working days.
How We Can Help
Acsour experts in Kazakhstan are ready to help you understand the new rules and avoid fines:
advise on tax status and IP registration;
audit your payments and operations for compliance.
Worried about a tax audit due to mobile transfers?
Submit a request — our experts will review your transactions, help clarify your tax status, and protect you from fines.