In what cases can the activity of receiving transfers be recognized as entrepreneurial? Answer: According to paragraph 1 of Article 2 of the Entrepreneurial Code of the Republic of Kazakhstan, entrepreneurship is an independent, initiative activity of citizens aimed at generating net income from the sale of goods, performance of works or provision of services. If mobile transfers are systematic and involve the payment of goods, works, or services, such receipts may be recognized as income from entrepreneurial activities.