The State Revenue Department for the Uzunkolsky district, in connection with incoming appeals from taxpayers regarding the possibility of peasant or farm farms applying two SNR simultaneously in different localities, sends the following information.
Special tax regime is a special procedure for calculating and paying certain types of taxes and other mandatory payments to the budget, as well as submitting tax reports on them for certain categories of taxpayers.
According to Clause 3, clause 4, Article 683 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code), taxpayers who have other separate structural divisions and (or) objects of taxation in different localities are not entitled to apply a special tax regime for small businesses.
In accordance with paragraphs 1, 1-1 of paragraph 1 of Article 678 of the Tax Code, special tax regimes for small businesses include:
special tax regime based on a patent;
special tax regime based on a simplified declaration;
special tax regime using a fixed deduction;
special tax regime using a special mobile application;
special tax regime of retail tax.
Meanwhile, the special tax regime for peasant or farm enterprises refers to the special tax regime for producers of agricultural products (paragraph 2st.678 of the Tax Code).
In addition, paragraph 2 of Article 678 of the Tax Code establishes that peasant or farm farms have the right to apply two special tax regimes simultaneously in the case established in paragraph 4 of Article 703 of the Tax Code, according to which, when receiving income from activities that, in accordance with paragraph 3 of Article 702 of the Tax Code, are not subject to the special tax regime for peasant or farm farms, taxpayers calculate, payment of relevant taxes and submission of tax reports on them in one of the following taxation regimes in accordance with the conditions of their application established by the Tax Code:
1) in special tax regimes for small businesses - in accordance with the conditions for the application of such taxation regimes established by the Tax Code (SNR based on a patent, SNR based on a simplified declaration, SNR using a fixed deduction, SNR retail tax).
2) in a generally established manner.
Thus, the restriction established by paragraph 3 of paragraph 4 of Article 683 of the Tax Code does not apply to taxpayers operating in a special tax regime for peasant or farm farms.