In what cases do banks transfer information about mobile transfers of individuals to the tax authorities?

    The Department of state revenues of Pavlodar region

    Question

    In what cases do banks transfer information about mobile transfers of individuals to the tax authorities?

    Answer

    According to subparagraph 24) of paragraph 2 of Article 55 of the Tax Code, banking organizations provide information on the amount of money received into the bank account of an individual from other individuals, if there are signs of income from entrepreneurial activities.
    The transfer of information is carried out only upon simultaneous fulfillment of the established criteria approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated November 12, 2025 No. 698.
    In particular, if an individual receives money from 100 or more different persons to a bank account that is not intended for business activities during each of three consecutive calendar months, and the total amount of income exceeds 12 times the minimum wage, such information is sent by second-tier banks to the state revenue authorities.

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