A peasant or farm (PFE) is created on a voluntary basis and is considered established from the moment of state registration of the right to a land plot, and in cases established by the laws of the Republic of Kazakhstan, after registration as an individual entrepreneur.
In this article, we will try to talk about the principles of taxation of peasant farms.
In accordance with Article 678 of the Tax Code, the farm has the right to apply two special tax regimes simultaneously in the case established in paragraph 4 of Article 703 of the Tax Code.
If a farm has decided to apply two tax regimes simultaneously for different areas of its activities, then taxpayers are required:
For example, if a farm for other types of activities has decided to apply the STR on the basis of a simplified declaration, then it will be necessary to submit tax reporting forms 910.00 and 920.00 at different times established by the Tax Code.
At the same time, in the simplified declaration for small businesses (tax reporting form 910.00), it is necessary to indicate income and taxes related to the STR on the basis of the simplified declaration, and in the declaration for payers of the unified land tax (tax reporting form 920.00) – income and taxes related to the STR for farms.
At the same time, based on the above example, social payments for the head of the household and its members are also indicated in the tax reporting form 920.00, in the case of hiring employees for other types of activities, social payments for employees are indicated in the simplified declaration form 910.00.
The property of a peasant farm belongs to its members on the basis of the right of joint ownership, unless otherwise stipulated by an agreement between them.
The property of a farm, organized in the form of a simple partnership on the basis of a joint activity agreement, belongs to its members on the basis of common shared ownership.
The property of a farm based on personal entrepreneurship belongs to it on the basis of the right of private property.
Members of a peasant or farm may own
Fruits, products and incomes received as a result of the activity of a peasant or farm enterprise are the common joint or common shared property of members of the peasant or farm enterprise and are used by agreement between them.
The conditions, procedure for the provision and use of a land plot for running a peasant or farm enterprise are established by the Land Code of the Republic of Kazakhstan.
For the management of land plots are provided to citizens of the Republic of Kazakhstan on the right of private ownership or on the right of temporary paid land use (lease) for a period of 10 to 49 years, and for the management of animal husbandry (seasonal pastures) on the right of temporary gratuitous land use in accordance with the Land Code of the Republic of Kazakhstan.
A peasant or farm enterprise is a labor association of persons in which the implementation of individual entrepreneurship is inextricably linked with the use of agricultural land for the production of agricultural products, as well as with the processing and marketing of these products.
A peasant farm enterprise (PFE) carries out its activities without forming a legal entity.
A peasant or farm economy can be in the following forms:
In accordance with Article 697 of the Tax Code, when carrying out the types of activities specified in paragraph 3 of Article 702 of the Tax Code, the farm has the right to choose one of the tax regimes specified in paragraph 3 of Article 697, or a special tax regime for peasant or farm farms (STR for farms) – in accordance with other conditions of its application established by Article 702 of the Tax Code.
According to Article 702 of the Tax Code, the STR for farms has the right to apply
In order to apply the STR for farms, the total area of agricultural land plots on the rights of private ownership and (or) land use (including the right of secondary land use) should not exceed the size of the maximum land area established for:
The STR for farms provides for a special procedure for settlements with the budget based on the payment of a single land tax and applies to the activities of farms for the production of agricultural products and their sale, processing of agricultural products of their own production, sale of products of such processing, with the exception of activities for the production, processing and sale of excisable goods.
The tax period for the application of the STR for farms is a calendar year.
In accordance with Article 703 of the Tax Code, the object of taxation for a taxpayer applying the STR for farms is the income received during the tax period from the sale of agricultural products, products of processing of agricultural products of its own production, with the exception of activities for the production, processing and sale of excisable goods. When receiving income from activities that, in accordance with paragraph 3 of Article 702 of the Tax Code, are not subject to the STR for farms, taxpayers calculate, pay the relevant taxes and submit tax reports on them in one of the following tax 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 this Code.
At the same time, the amount of income for the purposes of applying the limit on the amount of marginal income for such regimes does not include income from the implementation of activities that are subject to a special tax regime for peasant or farm farms;
2) in a generally established manner.
According to Article 704 of the Tax Code, the calculation of the unified land tax is carried out by the taxpayer independently by applying a rate of 0.5 percent to the object of taxation for the reporting tax period.
In accordance with Article 706 of the Tax Code, the payment of the unified land tax, fees for the use of surface water resources, social contributions, and the transfer of mandatory pension contributions are made in the following order:
1) amounts calculated from January 1 to October 1 of the tax period, no later than November 10 of the current tax period;
2) amounts calculated from October 1 to December 31 of the tax period, no later than April 10 of the tax period following the reporting tax period.
Payment of the unified land tax is made to the budget at the location of the land plot.
According to Article 707 of the Tax Code, the declaration for payers of the unified land tax (tax reporting form 920.00) reflects the calculated amounts of
The declaration for single land tax payers is submitted no later than March 31 of the tax period following the reporting tax period to the tax authorities at the location of the land plot.
In accordance with Article 705 of the Tax Code, payers of the unified land tax are not payers of the following types of taxes and payments to the budget: