diff --git a/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/TxMessageReceiveService.java b/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/TxMessageReceiveService.java
new file mode 100644
index 0000000..03e38ee
--- /dev/null
+++ b/boot/modules/acquiring/src/main/java/com/klaro/acquirecore/acquiring/service/TxMessageReceiveService.java
@@ -0,0 +1,191 @@
+package com.klaro.acquirecore.acquiring.service;
+
+import com.klaro.acquirecore.acquiring.dto.TxMessage;
+import com.klaro.acquirecore.acquiring.dto.TxResult;
+import com.klaro.acquirecore.acquiring.repository.TxRepository;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Service;
+
+import java.time.LocalDateTime;
+import java.time.format.DateTimeFormatter;
+import java.util.UUID;
+
+/**
+ * TX_SERVICE: Main service for receiving and processing acquiring messages.
+ * Migrated from legacy/app/online/mg_recv_svc.pgc
+ */
+@Service
+public class TxMessageReceiveService {
+
+    private static final Logger log = LoggerFactory.getLogger(TxMessageReceiveService.class);
+    private static final DateTimeFormatter DT_FMT = DateTimeFormatter.ofPattern("yyyyMMddHHmmss");
+
+    private final TxMessageCodec codec;
+    private final TxRepository txRepository;
+
+    public TxMessageReceiveService(TxMessageCodec codec, TxRepository txRepository) {
+        this.codec = codec;
+        this.txRepository = txRepository;
+    }
+
+    /**
+     * Receive and process raw binary message.
+     * @param raw raw message bytes
+     * @return processing result
+     */
+    public TxResult receive(byte[] raw) {
+        String traceId = UUID.randomUUID().toString().substring(0, 8);
+        log.info("[{}] Receiving message, size={}", traceId, raw != null ? raw.length : 0);
+
+        try {
+            // 1. Unpack message
+            TxMessage msg = codec.unpack(raw);
+            log.debug("[{}] Unpacked: {}", traceId, msg);
+
+            // 2. Validate required fields
+            TxResult validation = validate(msg, traceId);
+            if (validation != null) {
+                return validation;
+            }
+
+            // 3. Process transaction
+            return processTransaction(msg, traceId);
+
+        } catch (Exception e) {
+            log.error("[{}] Processing error: {}", traceId, e.getMessage(), e);
+            return TxResult.error(traceId, "9999", "Processing error: " + e.getMessage());
+        }
+    }
+
+    /**
+     * Validate message fields.
+     */
+    private TxResult validate(TxMessage msg, String traceId) {
+        if (msg.getMerchantId() == null || msg.getMerchantId().isBlank()) {
+            log.warn("[{}] Missing merchantId", traceId);
+            return TxResult.error(traceId, "1001", "Missing merchantId");
+        }
+        if (msg.getTerminalId() == null || msg.getTerminalId().isBlank()) {
+            log.warn("[{}] Missing terminalId", traceId);
+            return TxResult.error(traceId, "1002", "Missing terminalId");
+        }
+        if (msg.getAmount() == null || msg.getAmount().isBlank()) {
+            log.warn("[{}] Missing amount", traceId);
+            return TxResult.error(traceId, "1003", "Missing amount");
+        }
+        // Validate amount is numeric
+        try {
+            Long.parseLong(msg.getAmount());
+        } catch (NumberFormatException e) {
+            log.warn("[{}] Invalid amount format: {}", traceId, msg.getAmount());
+            return TxResult.error(traceId, "1004", "Invalid amount format");
+        }
+        return null;
+    }
+
+    /**
+     * Process the transaction.
+     */
+    private TxResult processTransaction(TxMessage msg, String traceId) {
+        try {
+            // 1. Check merchant status via repository stub
+            if (!txRepository.isMerchantActive(msg.getMerchantId())) {
+                log.warn("[{}] Merchant not active: {}", traceId, msg.getMerchantId());
+                return TxResult.error(traceId, "2001", "Merchant not active");
+            }
+
+            // 2. Check terminal status via repository stub
+            if (!txRepository.isTerminalActive(msg.getMerchantId(), msg.getTerminalId())) {
+                log.warn("[{}] Terminal not active: {}/{}", traceId, msg.getMerchantId(), msg.getTerminalId());
+                return TxResult.error(traceId, "2002", "Terminal not active");
+            }
+
+            // 3. Generate transaction ID if not present
+            if (msg.getTxId() == null || msg.getTxId().isBlank()) {
+                msg.setTxId(generateTxId());
+            }
+
+            // 4. Set transaction timestamp
+            String now = LocalDateTime.now().format(DT_FMT);
+            msg.setTranDate(now.substring(0, 8));
+            msg.setTranTime(now.substring(8));
+
+            // 5. Save transaction via repository stub
+            txRepository.saveTransaction(msg);
+
+            // 6. Process based on status
+            String status = msg.getStatus() != null ? msg.getStatus().toUpperCase() : "REQ";
+            switch (status) {
+                case "REQ":
+                case "APPROVE":
+                    return handleApproval(msg, traceId);
+                case "CANCEL":
+                case "REFUND":
+                    return handleCancellation(msg, traceId);
+                default:
+                    log.info("[{}] Unknown status, defaulting to approval", traceId);
+                    return handleApproval(msg, traceId);
+            }
+
+        } catch (Exception e) {
+            log.error("[{}] Transaction processing error: {}", traceId, e.getMessage(), e);
+            return TxResult.error(traceId, "9999", "Transaction processing failed");
+        }
+    }
+
+    /**
+     * Handle approval transaction.
+     */
+    private TxResult handleApproval(TxMessage msg, String traceId) {
+        log.info("[{}] Processing approval for merchant={}, amount={}",
+                traceId, msg.getMerchantId(), msg.getAmount());
+
+        // Generate auth number
+        String authNo = generateAuthNo();
+        msg.setAuthNo(authNo);
+        msg.setStatus("APPROVED");
+
+        // Update via repository
+        txRepository.updateTransactionStatus(msg.getTxId(), "APPROVED");
+
+        log.info("[{}] Approval complete, authNo={}", traceId, authNo);
+        return TxResult.ok(msg.getTxId(), "Approval complete");
+    }
+
+    /**
+     * Handle cancellation/refund transaction.
+     */
+    private TxResult handleCancellation(TxMessage msg, String traceId) {
+        log.info("[{}] Processing cancellation for txId={}", traceId, msg.getTxId());
+
+        // Check if original transaction exists
+        if (!txRepository.transactionExists(msg.getTxId())) {
+            log.warn("[{}] Original transaction not found: {}", traceId, msg.getTxId());
+            return TxResult.error(traceId, "3001", "Original transaction not found");
+        }
+
+        // Check if already cancelled
+        String currentStatus = txRepository.getTransactionStatus(msg.getTxId());
+        if ("CANCELLED".equals(currentStatus)) {
+            log.warn("[{}] Already cancelled: {}", traceId, msg.getTxId());
+            return TxResult.error(traceId, "3002", "Already cancelled");
+        }
+
+        // Process cancellation
+        msg.setStatus("CANCELLED");
+        txRepository.updateTransactionStatus(msg.getTxId(), "CANCELLED");
+
+        log.info("[{}] Cancellation complete", traceId);
+        return TxResult.ok(msg.getTxId(), "Cancellation complete");
+    }
+
+    private String generateTxId() {
+        return "TX" + LocalDateTime.now().format(DateTimeFormatter.ofPattern("yyyyMMddHHmmss"))
+                + String.format("%04d", (int)(Math.random() * 10000));
+    }
+
+    private String generateAuthNo() {
+        return String.format("%06d", (int)(Math.random() * 1000000));
+    }
+}