The Department of State Revenue for the Mangystau region informs that the subject of taxation in a special tax regime for the self-employed is income received during the tax period in connection with the implementation of activities included in the list of activities for which the application of a special tax regime is permitted.
In this case, the date of income recognition is the date when payments are made for goods sold, work performed, and services rendered, including the date when money or its equivalent is received or paid.
The income of individuals applying a special tax regime for the self-employed (with the exception of individuals operating in places where there is no public telecommunications network) is recorded in the income register, which is generated in a special mobile application based on receipts from a special mobile application and other information about income received from other sources.
The income of individuals operating in places where there is no public telecommunications network is recorded in a special tax regime for the self-employed in a simple form developed by them independently, indicating: dates, names of operations, amounts received from each operation, the total amount for each day, for the month.

Source : https://www.gov.kz/memleket/entities/kgd-mangistau/press/news/details/1228450?lang=ru