Tax authorities may gain broader access to business data

Kazakhstan has proposed expanding the range of information that tax authorities can obtain from banks, payment organisations, and digital services. The relevant amendments are expected to be introduced into the Tax Code.

The draft is open for public discussion until 25 September 2026.

Tax authorities can currently request information from banks about accounts, balances, and transactions if a business owes more than 2,500 monthly calculation indices (MCI).

The draft proposes reducing this threshold to 45 MCI, a decrease of more than 55 times. The rule would apply to individual entrepreneurs, legal entities, and their structural divisions that fail to repay their debt within two months of its occurrence.

Banks may be required to notify tax authorities when self-employed people using a special tax regime open or close accounts. Similar information is currently provided for individual entrepreneurs, legal entities, and private practitioners.

Banks would also report the total amount of payments credited to current accounts through card acceptance equipment and mobile payments made via the interbank system.

The authorised body would determine the taxpayer categories and the frequency and deadlines for reporting in coordination with the National Bank.

Banks would submit quarterly information on the total value of payments and transfers made to registered foreign internet companies operating in Kazakhstan.

For unregistered companies, data would be submitted to the tax authorities if they receive more than 100 payments and transfers totalling over 1,000 MCI during a quarter.

Providers of navigation and digital mapping services may be required to submit information about business premises located in Kazakhstan.

The specific data, reporting procedure, and deadlines would be determined later. The requirement is proposed to take effect on 1 January 2028.

The National Bank would provide tax authorities with information about digital tenge transactions conducted through digital accounts.

The draft also expands the definition of a cash register. It would include equipment that accepts bank card and interbank mobile payments, records transactions, and submits information about them.

The amendments relating to cash registers and monetary settlements are proposed to take effect on the date the law is signed.

Most of the new requirements, including expanded reporting obligations for banks, are expected to take effect on 1 January 2027.

The requirement for navigation and mapping services is scheduled for 1 January 2028. The final rules and implementation dates will be determined after the draft law has been reviewed and adopted.