Banks provide state revenue authorities with information about payments received in individuals’ personal accounts if the transactions show signs of business income.
This does not apply to all transfers. Ordinary transfers between relatives and friends for personal purposes are not considered business income solely because money was received.
Three conditions must be met
Banks submit information to state revenue authorities if all the following conditions are met:
- money is received from 100 or more different people in each of three consecutive calendar months;
- the funds are credited to a personal account not intended for business activities;
- the total amount received over the three months exceeds the established threshold.
In 2026, the threshold is 360 monthly calculation indices, or 1,557,000 tenge. Previously, it was equal to 12 minimum monthly wages, or 1,020,000 tenge.
Reporting the information does not automatically result in a fine
The bank’s submission of information to the State Revenue Committee does not mean that the transfers are automatically recognised as business income.
Tax authorities assess the nature of the payments, including how regularly they are received and whether they are linked to payments for goods, work, or services. An information notice from the State Revenue Committee does not mean that the recipient is being held liable. It gives them an opportunity to bring their activities into compliance with tax legislation.
Payments for goods and services should be accepted through a business account
The State Revenue Committee recommends that individuals who conduct business activities register as individual entrepreneurs, report their income in tax returns, and fulfil their tax obligations on time.
Entrepreneurs must accept cashless payments for goods, work, and services through a current bank account intended for business purposes.
Anyone with questions about a notice they have received or the nature of incoming payments can contact the 1414 contact centre or the state revenue authorities.