MOBILE TRANSFERS AND TAXES IN KAZAKHSTAN: WHAT YOU NEED TO KNOW?

🔍Why was tax control introduced? The main goal is to identify hidden entrepreneurial activities.

·Personal transfers between citizens (help to relatives, repayment of debts, holiday fundraising) are not checked — personal accounts are intended for household settlements.

·Accepting payments for goods, works, and services on personal cards is prohibited. Entrepreneurs are required to accept payments to special business accounts (via QR code) or issue a KKM (cash register) receipt for cash payments.

🚨What are the criteria for selection for inspection? Tax control triggers only if all three conditions are met simultaneously:

1.🗓Period: a span of 3 consecutive months is taken.

2.👥Number of senders: in each of these 3 months, money is received from 100 or more different individuals. (If the same person transfers money to you several times a month, they count as 1 sender).

3.💰Total amount: the aggregate amount of such transfers for all 3 months exceeds 360 MCI (at an MCI of 4,325 tenge, the threshold is 1,557,000 tenge). (If in at least one of the months there were fewer than 100 senders, you do not fall under the inspection criteria).

📩What happens if you fall under the criteria?

·Information message:sent to the "Taxpayer's Cabinet" for review (no response required).

·Desk control notice:issued only if the entrepreneur has not adjusted their reporting or registered as an individual entrepreneur (IE).

·Fines:administrative penalties are not applied at this stage — an opportunity is given to voluntarily adjust the reporting.

💡IE or individual: what is the difference in taxes?

·For IEs on special regimes:reduced rates (from 2% to 4%) apply, with the option to pay social and pension contributions.

·For individuals without an IE:identified commercial income must be independently declared in form 270.00 by September 15 of the following year at a PIT rate of 10% (or up to 15% on a progressive scale).

❓Frequently asked questions:

·🏫Parent committees: classes usually have 25–32 children. Event collections do not yield 100 different senders per month, so they do not fall under control.

·👨‍👩‍👧‍👦Transfers from relatives: transfers from a mother, husband, or brother do not meet the criteria because the number of senders is significantly less than 100.

·💳Children's cards: banks have limits on amounts (up to 100,000 tenge), so children do not fall under inspections.

·🏧Top-ups via terminals: only mobile transfers of the "individual to individual" format are taken into account.

·🏠Renting out an apartment: rental income is subject to taxation; citizens can register as self-employed.

·🤝Debt repayment: personal funds are not taxed, but upon receiving a notice, an official explanation must be provided.