Kazakhstan Finance Ministry proposes expanding tax data sources to banks and navigation systems

September 21, 2026 at 10:27 AM2 min

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Kazakhstan's Finance Ministry has drafted amendments to the Tax Code that would expand the list of sources from which tax authorities can obtain information about business activity. The draft, published for public discussion until September 25, 2026, includes banks, payment organizations, internet platforms, and car navigation systems. The proposal also lowers the debt threshold for bank account information requests from 2,500 MCI to 45 MCI.

Key Facts

The draft amendments to the Tax Code are open for public discussion until September 25, 2026.
The proposal lowers the debt threshold for tax authorities to request bank account information from 2,500 MCI to 45 MCI, a reduction of more than 55 times.
Banks would be required to report quarterly totals of payments and transfers to registered foreign internet companies, and for unregistered foreign companies if more than 100 payments totaling over 1,000 MCI are made in a quarter.
The draft also obliges banks to inform tax authorities about the opening and closing of accounts of self-employed individuals.

Expanded Data Sources

The Ministry of Finance proposes to expand the list of sources from which tax authorities can obtain information about business activity. The draft amendments mention banks, payment organizations, internet platforms, and car navigation systems. Vice Minister of Finance Yerzhan Birzhanov previously stated that tax authorities can compare activity near retail outlets with reported business activity. The document was published for public discussion and will remain open until September 25, 2026.

Bank Reporting Thresholds

One amendment lowers the debt threshold at which tax authorities may request bank account details, balances, and transaction history. The current threshold is 2,500 MCI, and the draft proposes to replace it with 45 MCI, a reduction of more than 55 times. The change applies to individual entrepreneurs, legal entities, and their structural subdivisions if tax debt remains unpaid for two months. Banks would also be required to report to tax authorities the opening and closing of accounts of self-employed individuals.

Foreign Internet Platforms

The draft clarifies the procedure for transmitting information about payments to foreign internet companies. For registered foreign companies, banks must provide quarterly totals of payments and transfers. For unregistered foreign companies, information will be transmitted if more than 100 payments and transfers totaling over 1,000 MCI are made in a calendar quarter.