The criterion for banks to transmit information to tax authorities regarding individuals and legal entities, as well as their spouses, in 2025 will be receiving money transfers from 100 or more individuals to an account not classified as a business account within three months.
For individuals who are not registered as sole proprietors, a criterion is also established. If they receive money transfers exceeding three monthly calculation indexes (MZI) or 255,000 tenge from 100 or more individuals to their bank account within three months.