Kazakhstan cracks down on undeclared mobile payment entrepreneurs

Kazakh citizens have received informational letters from the State Revenue Committee. These letters highlight entrepreneurial activity detected in their mobile payment transactions during early 2026. The notices aim to ensure compliance with tax regulations without imposing penalties. The letters were sent to individuals who met three specific conditions in the first quarter of 2026. They had received funds from over 100 different people for three months in a row. They also lacked a business account and their total income exceeded 12 times the monthly minimum wage.

Sole proprietors under the simplified tax regime must now file Form 910.00 by August 15, 2026. Their tax payments are due by August 25, 2026. Those on the special tax regime or unregistered individuals have until September 15, 2027, to submit Form 270.00, with taxes payable by September 25, 2027.

For sole proprietors under the general tax regime, the deadline for Form 220.00 is March 31, 2027. Their tax payments must be completed by April 10, 2027. All business operators must register, declare income, and meet their tax duties on time. Reporting rules differ depending on the taxpayer’s status. The letters serve as a reminder rather than a punishment. Recipients can use the information to fulfil their tax responsibilities. Deadlines and forms vary based on the individual’s tax classification and business registration status.