Actions of the tax authority after receiving information:
After receiving information from second-tier banks, the state revenue bodies carry out measures in two stages:
First stage – informing the taxpayer;
Second stage – control measures.
- Informing the taxpayer consists in sending an informative message to the "Taxpayer's Cabinet" about an individual receiving funds on a bank account not intended for entrepreneurial activities from 100 or more different individuals during each of three consecutive calendar months, with the total amount of receipts for the specified period exceeding 12 times the minimum wage (MW).
If the person is not registered as an individual entrepreneur or is an individual applying the special tax regime for the self-employed, the received income must be declared in the "Declaration of Income and Property" (FNO 270.00) for 2026 within the period from January 1 to September 15, 2027, and the individual income tax must be paid before September 25, 2027.
If the person is an individual entrepreneur, the received income must be declared in the following tax reports:
- for those applying the generally established regime: in the "Declaration of Individual Income Tax on Entrepreneurial Activity" (FNO 220.00) for 2026 from January 1 to March 31, 2027, with payment of individual income tax before April 10, 2027;
- for those applying the special tax regime based on a simplified declaration: in the "Declaration for Taxpayers Applying the Special Tax Regime based on a Simplified Declaration" (FNO 910.00) for the first half of 2026 from July 1 to August 15, 2026, with payment of individual income tax before August 25, 2026.
Informing the taxpayer does not require a response.
- Control measures include the conducting of camera control by tax authorities based on the study and analysis of submitted tax reporting forms.
Based on the results of camera control, in case of discrepancies, a notification of discrepancies identified by the results of camera control is sent to the taxpayer in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan.
The notification must be executed by the taxpayer within 30 working days from the day following the day of its delivery.
Execution of the notification is recognized as:
submission of tax reporting – in case of agreement with the identified discrepancies;
submission of explanations – in case of disagreement with the identified discrepancies.
Thus, camera control notifications are sent only if discrepancies are identified in the declarations submitted within the above-mentioned timeframes in accordance with the Tax Code.
