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You do not need to reply to an informational message from the State Revenue Committee (SRC) about mobile transfers. Kursiv reports that, according to the committee’s guidance, recipients must declare any undeclared income for 2026 by September 15, 2027. That income is subject to 10% tax. Dina Kusainova, head of the individual income administration department at the Finance Ministry’s SRC, explained the requirements.
Which mobile transfers come under scrutiny
In 2026, the tax authorities began receiving data on individuals’ mobile transfers. Kusainova listed the following criteria for scrutiny:
- transfers from 100 different senders each month;
- such payments received for three consecutive months;
- a total of 360 MCI, or around 1.55 million tenge.
MCI stands for monthly calculation index. The amount received is only one of the criteria: the guidance also specifies the number of senders and the regularity of transfers. For more on the subject, see our article on the threshold for checks on mobile transfers.
Where the tax authorities send the message
If incoming payments meet the criteria, the SRC first sends an informational message through the Taxpayer’s Account portal. It tells the recipient that they have come under tax scrutiny.
The committee sent 274,318 such messages in the first half of 2026.
Do you need to reply to the informational message?
Kusainova said no reply is required. However, the guidance sets out a further step: reporting undeclared income in a tax return.
When to file your tax return and how much to pay
Kusainova specified Form 270, the income and assets declaration. Income for 2026 must be reported on this form by September 15, 2027.
According to her explanation, undeclared income is subject to a 10% tax rate. The date given is the deadline for filing the return.
Why message recipients are registering as individual entrepreneurs
After receiving messages from the tax authorities, more than 50 thousand people registered as individual entrepreneurs. Kusainova said they had registered their business activities on their own initiative.
“They make pension and social contributions for themselves, and the tax rate is lower, at 2–4%,” she explained.
Kusainova linked that tax rate range to a special tax regime. Alongside the tax, she also mentioned pension and social contributions.
In simple terms
The informational message Kusainova described does not require a reply.
The next step, according to the SRC’s guidance, is to report undeclared income for 2026 on Form 270. The filing date given is September 15, 2027, and the stated tax rate is 10%.
