On taxes and other obligatory payments to the budget (Tax Code)

Article 696. The order for submission of a tax declaration and payment of taxes under a special tax regime with a fixed deduction

1. With regard to taxpayers applying a special tax regime with a fixed deduction, a declaration shall be submitted to the tax authority at the taxpayer’s location on or before March 31 of a year following a reporting taxable period.

2. Taxes indicated in a declaration for taxpayers applying a special tax regime with a fixed deduction shall be paid to the state budget pursuant to the results of a taxable period within ten calendar days of the deadline set for submitting the declaration by paragraph 1 of this article.
Chapter 77-1 SPECIAL TAX REGIME OF RETAIL TAX

Footnote. Chapter 77-1 was in effect up to 01.01.2023 by the Law of the Republic of Kazakhstan dated 25.12.2017 No.121-VI.
Chapter 78. SPECIAL TAX REGIMES FOR PRODUCERS OF AGRICULTURAL PRODUCTS
Article 697. Features of taxation of agricultural producers

1. For the purposes of this Chapter, agricultural producers are legal entities, peasant or farm enterprises engaged in the production and sale of the following agricultural products (for the purposes of this Chapter, hereinafter referred to as agricultural products):

1) crop products;

2) livestock products;

3) poultry products;

4) apicultural products.

For the purposes of this Chapter, agricultural products also include aquaculture (fish farming) products.

2. This Code provides for the following special tax regimes for agricultural producers:

1) that for agricultural producers and agricultural cooperatives;

2) that for peasant or farm enterprises.

3. With regard to activities subject to such tax regimes and given the observance of conditions of their application established by this Code, agricultural producers, agricultural cooperatives have the right to choose one of the following tax regimes on their own:

1) a special tax regime for agricultural producers and agricultural cooperatives (for the purposes of this article and Articles 698, 699 and 700 of this Code, hereinafter referred to as a special tax regime);

2) a special tax regime for small business entities on the basis of the simplified declaration or with a fixed deduction;

3) the generally established procedure.

4. When carrying out the types of activities specified in paragraph 3 of Article 702 of this Code, peasant or farm enterprises have the right to choose one of the tax regimes, specified in paragraph 3 of this article, or a special tax regime for peasant or farm enterprises – given the observance of other conditions of its application, established by Article 702 of this Code.

5. When choosing a special tax regime specified in subparagraph 1) or 2) of paragraph 3 of this article, taxpayers shall apply such a tax regime, provided that conditions of its application are observed, for at least one calendar year, except for the cases, specified in paragraphs 5 and 7 of Article 679 of this Code.

6. Taxpayers applying special tax regimes for agricultural producers shall be obliged to keep separate records of income and expenses, property if they carry out activities that are not subject to such tax regimes, as well as to calculate and pay the corresponding taxes and payments to the budget for the specified types of activity in the generally established manner, unless otherwise established by paragraph 4 of Article 703 of this Code.

At the same time, taxpayers must carry out separate accounting provided for in this paragraph in accordance with the provisions of the tax accounting policy approved by them.

7. Foreign legal entities, foreigners and stateless persons are not entitled to apply special tax regimes for agricultural producers.
Clause 1. Special tax regime for agricultural producers and agricultural cooperatives