Kazakhstan Mobile Transfer Checks Bring 2027 Filing Deadline for Undeclared Business Income

Mobile transfer checks put undeclared business income in focus

Kazakhstan residents identified as earning undeclared business income through mobile transfers must report their 2026 earnings on Form 270 by September 15, 2027, according to Dina Kusainova, head of the individual income administration department at the State Revenue Committee. The monitoring covers personal accounts receiving transfers from at least 100 different senders in each of three consecutive months, with total receipts exceeding 360 monthly calculation indices, or 1,557,000 tenge in 2026.

The committee sent 274,318 informational messages during the first half of 2026. Banks have since supplied data covering the third quarter, extending the review beyond the January to June period. Messages arrive through taxpayers' online accounts, and recipients do not have to reply to these initial communications.

People who earned income from business activity without registering as individual entrepreneurs must declare that income and pay the applicable individual income tax. The rate is 10% on annual income up to 8,500 monthly calculation indices and 15% on the portion above that threshold. The committee says it is not imposing fines at this stage.

The process has already prompted thousands of people to formalize their work. Kusainova said more than 50,000 recipients registered as individual entrepreneurs after receiving messages. A more detailed committee breakdown counted 55,133 people who either registered as individual entrepreneurs or began using the special tax regime for people working for themselves during the first half of the year.

For recipients, the immediate task is to identify which receipts came from business activity and prepare the relevant tax reporting. Entrepreneurs receiving formal notices about discrepancies face a separate process, with a response deadline of 30 working days.

How the three month transfer test works

The monitoring test combines the number of senders, the length of time over which money arrives and the total amount received. Authorities look for transfers from at least 100 different people in every month of a period lasting three consecutive months, then examine whether the combined receipts exceed the monetary threshold.

A person receiving many payments from the same customer would therefore have a different pattern from someone receiving payments from 100 different customers. The criterion concerns distinct senders in each month, rather than simply the number of transactions shown on a bank statement.

Kusainova illustrated the sequence with receipts in October, November and December: 120 transfers in October, 110 in November and 150 in December, followed by a calculation of the total amount. Applied to the stated monitoring rule, each month must meet the requirement concerning different senders.

The monthly calculation index is a unit Kazakhstan uses to set monetary amounts in legislation. Its value in tenge determines the cash equivalent of a threshold expressed in those units. For 2026, the committee puts 360 indices at 1,557,000 tenge.

The threshold has risen by 537,000 tenge

The previous monetary threshold was 12 minimum monthly wages, equivalent to 1.02 million tenge. The new figure of 1.557 million tenge is 537,000 tenge higher, an increase of about 53%. This changes the amount of receipts that brings an account within the stated monitoring criteria.

Kusainova connected the change to amendments to the Entrepreneurial Code. She said the code requires people conducting business with annual income above 360 monthly calculation indices to register as individual entrepreneurs. Finance Minister Madi Takiyev also signed an order changing the mobile transfer monitoring threshold.

The periods matter: the mobile transfer screening examines receipts across three consecutive months, while the registration requirement described by Kusainova concerns annual business income. People assessing their position need to consider both the activity that generated their earnings and the period covered by each rule.

What an informational message requires

The State Revenue Committee first sends an informational message through the taxpayer's online account when bank data meet the monitoring criteria. Its stated approach toward individuals at this stage is informational and preventive: recipients are asked to assess their receipts and meet any resulting tax obligations.

Kusainova said people do not need to answer that initial message. Individuals with income from business conducted without registration must instead report the relevant earnings in their declaration of income and property, Form 270.00, for 2026. The filing deadline is September 15, 2027.

The obligation concerns business income. A recipient reviewing the message needs to work out what the incoming money represents, including which payments arose from selling goods or providing services. The committee's process leaves that initial assessment with the taxpayer before the later review of declarations.

The committee says full desk audits of individual declarations for 2026 will take place after the filing deadline. A desk audit is a check of records and tax returns using information already held by the authority. Final figures for additional income declared and taxes paid through this process will become available after those stages.

How the 10% and 15% rates apply

Individuals reporting business income earned without registration face individual income tax. For 2026, the stated rate is 10% on annual income up to 8,500 monthly calculation indices, rising to 15% on the amount above that level.

A progressive rate works in portions. Income within the lower band is taxed at the lower rate, while the higher rate applies to the part exceeding the threshold. Crossing the threshold therefore changes the treatment of the excess portion.

Kusainova, explaining the treatment of income received by people who had not registered as entrepreneurs, described the change in the rate structure:

In 2026, a progressive tax rate applies. If income exceeds the established threshold, the tax rate rises to 15%.

The September 15, 2027 date is the deadline given for submitting Form 270. The committee's account does not specify a separate payment date. Taxpayers must also distinguish the tax owed on their earnings from the committee's current decision not to impose fines.

Why thousands have registered their businesses

The committee recorded 34,224 people registering as individual entrepreneurs or adopting the special regime for people working for themselves in the first quarter of 2026. Another 20,909 did so in the second quarter, bringing the combined total to 55,133.

Kusainova separately described more than 50,000 registrations as individual entrepreneurs following the messages. The detailed figure of 55,133 covers a broader group because it includes people adopting the regime for those working for themselves as well as people registering as entrepreneurs.

Kusainova said the special tax regime for entrepreneurs offers rates of 2% to 4%, compared with individual income tax of 10% or more. She also pointed to pension and social contributions made by people operating under that arrangement. The lower rates help explain why recipients have chosen to formalize their business activity.

The bank data show the scale of the monitoring. Authorities received information concerning approximately 115,000 individuals for the first quarter and 159,000 for the second. A person can appear in more than one quarter, so the quarterly totals contain repeat appearances. The committee's 274,318 informational messages are best understood as a measure of communications sent.

Entrepreneurs face a separate deadline for discrepancies

Registered entrepreneurs are also being checked through comparisons of mobile transfer data, cash register records and tax returns submitted on Form 910.00. Those checks examine whether the income shown across the different records matches the income reported for tax purposes.

The committee said it sent 26,989 formal notifications about discrepancies on September 4 following desk audits for the first half of 2026; Kusainova separately gave a figure of 25,537 notifications to individual entrepreneurs. Both figures concern the formal discrepancy process, which requires action from the recipient.

An entrepreneur who agrees with the findings must correct the discrepancy by filing a tax return. Someone who disagrees can submit explanations and supporting documents. The response period is 30 working days, counted from the day after delivery of the notification.

The committee put the discrepancies at 459 billion tenge and preliminary potential additional tax liabilities at 13.7 billion tenge. Kusainova gave an expected tax revenue figure of 9 billion tenge. The final liabilities will depend on amended returns, explanations and subsequent checks.

For a business owner, the practical distinction is between an initial informational message and a formal notification identifying a mismatch in records. The first requires no reply; the second starts a period in which the entrepreneur must correct the reporting or explain the difference.

The dates taxpayers need to track

The monitoring and declaration process extends across 2026 and 2027. Bank information arrives by quarter, while individuals report their annual income after the year has ended. Formal notices to entrepreneurs operate on their own delivery dates.

• First quarter of 2026: banks supplied information on approximately 115,000 individuals; 34,224 people subsequently registered as entrepreneurs or adopted the regime for people working for themselves.
• Second quarter of 2026: banks supplied information on approximately 159,000 individuals; another 20,909 people registered or adopted that regime.
• First half of 2026: the committee sent 274,318 informational messages.
• September 4: the committee said it sent 26,989 formal discrepancy notifications concerning entrepreneurs.
• Third quarter of 2026: bank data reached the committee for further informational messages.
• September 15, 2027: Form 270 declarations covering 2026 are due.
• After delivery of a formal discrepancy notice: entrepreneurs have 30 working days to respond, starting the following day.

Individuals with undeclared business earnings therefore have an annual declaration to prepare, while entrepreneurs receiving formal discrepancy notices must act within a shorter period. Checking the type of communication received is the first practical step in understanding the applicable obligation.

Key Points

• The mobile transfer test covers at least 100 different senders in each of three consecutive months and total receipts exceeding 1,557,000 tenge in 2026.
• People with undeclared business income must submit Form 270 for 2026 by September 15, 2027.
• Individual income tax is 10% up to 8,500 monthly calculation indices and 15% on the portion above that threshold.
• Initial informational messages require no reply. The committee says it is not imposing fines at this stage.
• The committee recorded 55,133 people registering as entrepreneurs or adopting the regime for people working for themselves during the first half of 2026.
• Entrepreneurs receiving formal discrepancy notices have 30 working days to correct their reporting or provide explanations.