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

Article 701. Time limits for paying taxes and filing tax returns

The taxes, specified in paragraph 1 of Article 700 of this Code, are paid to the state budget and tax returns thereon are filed in accordance with the generally established procedure.
Clause 2. Special tax regime for peasant or farm enterprises
Article 702. General provisions

1. The special tax regime for peasant or farm enterprises shall be entitled to apply to peasant or farm enterprises that are not payers of the value-added tax specified in subparagraph 1) of paragraph 1 of Article 367 of this Code, if there are land plots on the territory of the Republic of Kazakhstan on the rights of private ownership and (or) land use (including the right of secondary land use).

2. For the purpose of applying a special tax regime for peasant or farming enterprises, the total area of agricultural land plots on the rights of private ownership and (or) land use (including the right of secondary land use) must not exceed the size of the maximum area of a land plot established for:

1 territorial zone - 5,000 ha;

2 territorial zone - 3,500 ha;

3 territorial zone - 1,500 ha;

4 territorial zone - 500 ha.

For the purposes of this paragraph, the following zoning of land plots shall be applied:

1 territorial zone: pastures located on the lands of desert, semi-desert and foothill-desert-steppe soil-climatic zones of Almaty, Aktobe, Atyrau, Zhambyl, Kyzylorda, Mangistau, Turkestan oblasts and Zhetisu region, Almaty and Shymkent cities;

2 territorial zone: lands of Akmola, East Kazakhstan, West Kazakhstan, Karaganda, Kostanay, Pavlodar, North Kazakhstan oblasts, Ulytau, Abay regions, Astana city, as well as Aktobe oblast, with the exception of lands of 1 territorial zone;

3 territorial zone: lands, including irrigated, of Atyrau, Mangistau oblasts, with the exception of lands of 1 territorial zone;

4 territorial zone: lands, including irrigated, of Almaty, Zhambyl, Kyzylorda, Turkestan oblasts, Zhetisu region, Almaty and Shymkent cities, with the exception of lands of 1 territorial zone.

3. The special tax regime for peasant or farm enterprises provides for a special procedure for settlements with the state budget on the basis of payment of the uniform land tax and applies to the activity of peasant or farm enterprises on the production of agricultural products and their sale, processing of own-produced agricultural products, sale of products of such processing, except for the activity on the production, processing and sale of excisable goods.

4. A taxable period for the application of the special tax regime is a calendar year.

Footnote. Article 702 asamendedbytheLawoftheRepublicofKazakhstandated 28.12.2018 No. 210-VI (shallbeenforcedfrom 01.01.2019); No. 291-VІ dated December 27, 2019 (shall be enforced upon expiry of ten calendar days after the day of its first official publication); dated 10.12.2020 No. 382-VI (shall come into effect from 01.01.2021); dated 21.12.2022 No. 165-VII (shall be enforced from 01.01.2023).