A taxpayer applying the STR for farms in one locality and when carrying out activities for the renting property in the lease in another locality cannot simultaneously apply the SRT for farms and a special tax regime for small businesses. For the activities related to the leasing of property, the farm taxpayer calculates, pays the relevant taxes and submits tax reports related to them (TRF 220.00 no later than March 31 of the tax period) in accordance with the generally established procedure.

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/976149?lang=kk