AGRICULTURAL COOPERATIVES: WHEN SHOULD I PAY 3%, 6%, OR 20% CPN?Starting from January 1, 2026, Kazakhstan has differentiated corporate income tax (CIT) rates for agricultural production cooperatives (SPCs).The main rule: The rate depends not just on the status of the cooperative or the OKED code, but on what exactly it does and where it gets its products from.3%Its products6%SEC activities20%Other activitiesWhen does 3% apply?If the cooperative is a direct producer of agricultural products.Examples:The SEC independently grows wheat and sells the crop.The cooperative breeds cattle and sells the raised breeding young.SEC produces its own milk, processes it into cheese, butter or other dairy products and sells the finished product.Condition: the products must be produced in-house by the cooperative.When is 6% applied?If the SEC carries out cooperative activities provided for by the Tax Code that do not fall under the 3% rate.Examples:The cooperative buys the milk produced by its members, processes it and sells the finished products.SEC harvests, stores, and sells grain grown by cooperative members.The cooperative provides its members with zootechnical and other auxiliary services for the production of agricultural products.The SEC sells to its members goods for the production and processing of agricultural products.Important: products purchased from SEC members do not become products of the cooperative's own production. Therefore, the processing of such raw materials refers to the rate of 6%, not 3%.When is 20% applied?If the SEC receives income from other activities that do not comply with the terms of the 3% or 6% rates.Examples:The SEC buys milk from third-party suppliers who are not members of the cooperative, processes and sells products as part of its independent activities.The cooperative provides commercial zootechnical services to third-party organizations.SEC is engaged in independent trading or other activities not provided for in Article 16 of the Tax Code.For such transactions, the rate is determined taking into account the actual nature of the activity and possible special provisions of the Tax Code.Let's look at one example.SEC Bereke is engaged in the production and processing of milk.Own milk → cheese → saleKPN 3%Milk from SEC members → cheese → saleKPN 6%Milk from third-party suppliers → cheese → saleCPN of 20% if the activity does not fall under preferential categoriesWhat if a cooperative conducts several types of activities at once?It is necessary to keep separate tax records for activities that are taxed at different rates.This means that you need to separately account for the relevant income, expenses and calculate taxable income.Three mistakes to avoid1. Consider that any SEC is automatically entitled to a 6% rate on all income.2. Apply 3% to milk processing only because it was purchased from cooperative members.3. Focus solely on the OKED code, without taking into account the actual nature of the activity.Save this post and share it with the heads of agricultural cooperatives! The correct determination of the CPI rate will help to avoid errors in tax reporting and additional charges.Department of State Revenue for Kostanay regionBasis: Articles 16, 211, 345 and 357 of the Tax Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII.Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1315968?lang=ru

When using gas-consuming equipment, install alarms that react to natural gas and carbon monoxide gas leaks with automatic gas shut-off.IT IS PROHIBITED:to allow children and persons not in control of their actions and not knowing the rules of furnace use to use furnaces;to make unauthorized changes to the gas-burner device and to perform its repair;to force the lever of the locking pin onto the valve button, as this leads to the malfunction of the safety automation and accidents;to use gas stoves for heating;to use furnaces with closed vents, ventilation channels, breach of masonry integrity, damaged plaster and absence of draft in the chimney;to sleep and rest in the room where gas appliances are installed;to self-dismantle and reinstall the burner;to install independently and use artisanal furnaces.CITIZENS, REMEMBER!Failure to comply with the requirements of the Rules for the safe operation of gas appliances, as a result of which an explosion or fire may occur, entails liability according to current legislation.IF GAS SMELLS IN THE APARTMENT, IMMEDIATELY:Turn off all gas taps.Ventilate the room.Do not use open flame or switch on electrical appliances.Call the emergency service at telephone number 104.SYMPTOMS OF CARBON MONOXIDE POISONING (CO content)0.08% — MildHeadaches, suffocation, dizziness, chest pains, dry cough, nausea, vomiting, visual and auditory hallucinations, increased blood pressure.Up to 0.32% — Moderate severityMotor paralysis, loss of consciousness.Above 1.2% — SevereLoss of consciousness, convulsions, respiratory impairment (a person dies in less than 3 minutes).FIRST AIDCall a doctor.Before the doctor arrives. In mild cases of poisoning, the poster advises smelling salts, coffee or strong tea.In case of poisoning, take the victim to fresh air, remove clothing that restricts breathing, give them a comfortable position and, if necessary, perform artificial respiration.Gas service: 104Source : https://www.gov.kz/memleket/entities/kostanai-kalasy-akimat/press/news/details/1315957?lang=ru

FARMS: HOW TO PAY TAXES IN 2026?Is it possible to combine two tax regimes? What taxes do I not have to pay? And what has changed for farmers?Since January 1, 2026, a special tax regime with a number of advantages has been in effect for peasant and farm enterprises (farms). Let's take apart the most important!0.5%The CPI rate for agricultural farms2 modesIt can be combined if the conditions are met1. Who can apply the special mode?Peasant and farm farms that have land plots in Kazakhstan on the right of ownership or land use, including secondary.It is important to observe the restrictions on the total area of agricultural land:1st territorial zone — up to 5,000 hectares;2nd zone — up to 3,500 ha;3rd zone — up to 1,500 hectares;The 4th zone is up to 500 hectares.The specific zone is determined based on the location and characteristics of the land plot.2. What taxes do I not have to pay?When applying the SNR for farms, exemption from the following taxes and payments is provided:Land taxes and fees for land — for plots used under the SSR, with exceptions provided for by law.Taxes on transport and property — according to the established categories of objects.Social tax — for activities within the framework of the Social Tax System.Fees for negative environmental impact — for the relevant activity.VAT — excluding VAT on imports and for non-residents.At the same time, social payments and duties of the tax agent remain.3. Is it possible to combine the CPR for farms with a simplified version?YES! If the farm receives income from different types of activities.For example:Growing and selling your own wheat is an agricultural resource for farms.Provision of agricultural machinery services to third—party organizations is a simplified declaration if the conditions of its application are met.The main rule is to keep separate records of income, expenses, assets and liabilities in different areas of activity.If there is a duty for farms to register VAT for activities outside the Central Tax System, it is necessary to switch to a generally established taxation procedure.4. And if we recycle the purchased products?The CPR for farms applies to:Production and sale of own agricultural products.Processing of own-made products.The sale of such processed products.The purchase of other people's products for processing and sale by itself does not fall under this Tax Code. For such activities, it is necessary to determine another acceptable taxation regime.The production, processing and sale of excisable goods are also excluded from this Tax Code.Government of Kazakhstan5. How do I submit reports?TNF 920.00 — declaration of the Tax Code for farms, for a calendar year, no later than March 31 of the following year.TNF 910.00 — when applying a simplified declaration for other activities.TNF 200.00 — to reflect the personal income tax at the source of payment and social payments for employees.Social payments for the head and members of the farm are reflected in TNF 920.00.The main thing to remember is thatthe special regime for farms reduces the tax burden, but its benefits apply only to activities that comply with the terms of the Tax Code.Save the publication so that you don't make a mistake when choosing the tax regime, and share it with other agricultural producers!Basis: Articles 715, 728-733 of the Tax Code of the Republic of Kazakhstan dated 07/18/2025 No. 214-VIII.Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1315959?lang=ru

Republic Day and Bereke Fest nationwide promotional campaigns are continuing across Kazakhstan in celebration of Republic Day. To date, 232 shopping and entertainment centres, shopping centres and retail outlets have joined the Republic Day initiative. Another 417 retail chains are participating in Bereke Fest.Preparations for the campaigns began well in advance. The Ministry of Trade and Integration of the Republic of Kazakhstan, together with local executive authorities and territorial departments, coordinated efforts with retail businesses, addressed organisational matters and ensured cooperation among participants.Domestic manufacturers and retail businesses have also joined the initiatives, offering special deals to shoppers.“Republic Day is an important holiday for all of us. As a Kazakhstani brand, we are pleased to support the campaign. To mark the occasion, we have introduced a 20% discount on selected products,” said Gaziza Aldanova, director of the MSQ store.As a reminder, discounts of up to 50% are available on selected product categories nationwide as part of the two campaigns.According to Yerkеzhan Mukhamadiyeva, a manager at the Anvar retail chain, shoppers are showing particular interest in dairy products, cereals and vegetables.“We spent an entire month preparing for the campaign. Together with our partners, we selected a range of products to offer. As items sell out, we promptly replenish our stocks. Promotional products are marked with special Bereke Fest stickers,” said Zhuldyz Yesimbetova, supermarket director.For consumers, the campaigns provide an opportunity to purchase a variety of goods on special terms during the Republic Day celebrations. For retail businesses, participation offers an additional way to attract customers, stimulate consumer demand and sustain sales turnover.The nationwide Republic Day and Bereke Fest campaigns will run until 27 October 2026. Source : https://www.gov.kz/memleket/entities/mti/press/news/details/1315945?lang=ru

The Constitutional Court refrains from establishing, examining, or reviewing other matters in all cases where such matters fall within the competence of courts or other state bodies.The Constitutional Court deals exclusively with questions of law and does not assess the factual circumstances or the actions and/or omissions of officials and judges that gave rise to the application.Source : https://www.gov.kz/memleket/entities/ksrk/press/news/details/1315941?lang=ru