Taxpayers applying a special tax regime for peasant and farm farms calculate and pay certain taxes in a simplified manner. At the same time, the obligations of the tax agent are fulfilled in the generally established manner. Until 2026, peasant and farm farms paid a single land tax. Өзгеріс change from 2026! From January 1, 2026, the unified land tax was abolished. 👉 Instead, peasant and farm farms pay personal income tax. Тәртібі the procedure for reflecting tax reporting. In connection with these changes: ✅ Amounts of personal income tax withheld at the source of payment, as well as social benefits for employees and a single payment: 200.00 is indicated in the "declaration on personal income tax and social tax". 👨 🌾 According to the head and members of the farm. ✅ Social payments for the head and members of a peasant or farm farm: Form 920.00 is indicated in the" declaration for taxpayers applying a special tax regime for peasant or farm farms". Тәртібі the procedure for paying taxes. Peasant and farm farms: Бірыңғай single land tax By budget Classification Code 1 104501 Салық on tax liabilities until 2026 Төлейді pays through form 920.00 for periods up to 2026 Жеке personal income tax By budget classification code 👉 101202 👉 On tax liabilities from 2026 Төлейді will pay through form 920.00 for periods starting in 2026 📎 Conclusion: From January 1, 2026: міндетт payment obligations to employees are fulfilled through the form 200.00 әлеуметтік social benefits for the head and members of the farm are reflected in the form 920.00