The procedure for banks to transfer data on incoming payments to bank accounts of individuals and individual entrepreneurs to the State Revenue Committee has been revised

Who is affected

Individual entrepreneurs under a special tax regime. Users of the special mobile application for entrepreneurial activity. Individuals to whose accounts payments from entrepreneurial activity are received. Second-tier banks and organizations engaged in certain types of banking operations. Employers and companies settling with self-employed individuals and individual entrepreneurs via transfers to personal accounts. Companies engaging contractors under contracts for the paid provision of services with payment to a bank card.

What changes

The rules and deadlines for second-tier banks and organizations engaged in certain types of banking operations to submit data to the state revenue authorities on the total amounts of payments received for a calendar month to the accounts of individuals, individual entrepreneurs under a special tax regime, and users of the special mobile application are set out in a revised edition. The transfer is carried out monthly, no later than the 5th day of the following month via an open API in XML format, and in the absence of integration, via a secure sftp server according to the list formed by the State Revenue Committee on the 1st day. The basis for the transfer is the payer's consent to the disclosure of bank secrecy, signed in the special mobile application with an electronic digital signature. Amounts for which data is already received in the special mobile application are excluded from the transfer. We separately note a related change: starting from November 10, 2026, the threshold for detecting entrepreneurial income on personal accounts has been increased - according to source reports, up to 1,557,000 tenge. This is a separate act, and its requisites require separate verification.

List of changes

• The Rules and deadlines for the submission to the state revenue authority by second-tier banks and organizations engaged in certain types of banking operations of data on the total amounts of payments received for a calendar month to the accounts of individuals, individual entrepreneurs under a special tax regime, and users of the special mobile application have been revised
• Amounts for which data is received in the special mobile application have been excluded from the transmitted data
• The basis for the transfer is the payer's consent to the disclosure of bank secrecy given to the servicing bank
• The consent is signed in the special mobile application with the mandatory use of an electronic digital signature
• The special mobile application provides banks with an electronic document confirming the existence of consent
• The State Revenue Committee generates an initial list of payers with a mark on the existence of consent and transfers it to the banks' central systems
• The list of payers is updated online when data changes
• In case of integrated central systems, data is transferred monthly no later than the 5th day of the month following the reporting month via an open API in XML format
• In the absence of integration, on the 1st day the Committee generates a file with the list of payers as of 00:00 and places it on a secure sftp server
• In the absence of integration, on the 5th day banks upload data according to this list and place them in the bank's folder on the same server
• The Order does not mean the automatic classification of all receipts to individual accounts as income from entrepreneurial activity

Effective date

Effective from November 23, 2026.

Details and status

For further details and to check the status, please contact us. This material is for information only and does not constitute legal advice.

Source

https://www.zakon.kz/pravo/6538535-peredacha-bankami-informatsii-o-mobilnykh-perevodakh-klientov-utochneny-dannye.html