Universal Declaration: How is tax control of mobile transfers carried out?

Universal Declaration: How is tax control of mobile transfers carried out?
Mobile transfers are intended for non-cash transfer of money between individuals for personal purposes and are not subject to taxation.Verification of mobile transfers is aimed at bringing illegal business activities out of the shadows.
Thus, in 2022, the characteristics of mobile transfers for business purposes have been determined.
Verification of mobile transfers is aimed at bringing illegal business activities out of the shadows.Some entrepreneurs receive payment for goods or services sold through mobile transfers.
However, these transfers are made without the use of cash registers, POS terminals and QR codes. Accordingly, checks are not issued and consumer rights are violated.
Only individuals who have received mobile transfers from 100 or more different individuals monthly for three consecutive months will be eligible for verification. That is, if there are signs of entrepreneurial activity.
When accepting non-cash payments to a bank account for the sale of goods, performance of work, provision of services (subparagraph 3-1) of Article 27 of the Entrepreneurial Code).
According to the norms of the Law of the Republic of Kazakhstan “On Payments and Payment Systems”, various payment methods are provided - by bank card, QR payment or cash (Article 25).
Refusal to accept non-cash payments is unlawful and violates consumer rights.
For refusal of entrepreneurs to accept payments using payment cards, administrative liability is provided for the first time, a warning, and for a repeated violation - a fine in the amount of 147,680 tenge (40 MCI) (Article 194 of the Administrative Code).Individual entrepreneurs and legal entities are obliged, when accepting payments using payment cards, to sell goods (work, services) at a price not exceeding their sale price when paying in cash (Article 40 of the Law).