On the procedure for reflecting taxes and social payments by peasant (farmer) farms from 2026
The State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan clarifies the procedure for reflecting taxes and social payments by taxpayers applying a special tax regime for peasant or farm farms in connection with the introduction of the new Tax Code from January 1, 2026.
The new version of the Tax Code excludes provisions providing for the reflection in the declaration for farms of the amounts of individual income tax withheld at the source of payment, as well as social payments and (or) a single payment for employees.
According to Articles 730 and 731 of the Tax Code of the Republic of Kazakhstan (as amended from January 1, 2026), taxpayers applying a special tax regime for farms calculate and pay individual taxes in a simplified manner, while the obligations of the tax agent are fulfilled in a generally prescribed manner.
In this regard, we inform you the following:
the amounts of individual income tax withheld at the source of payment, social payments for employees, as well as a single payment are subject to reflection in the form of tax reporting 200.00 ("Declaration on individual income tax and social tax");
social payments for the head and members of a peasant or farm are subject to reflection in the form of tax financial statements 920.00 ("Declaration for taxpayers applying a special tax regime for farms").
Thus, starting from January 1, 2026, tax obligations in terms of payments to employees are fulfilled in the form of 200.00, while obligations for social payments for the head and members of the household are reflected in the form of 920.00.

Source : https://www.gov.kz/memleket/entities/kgd-kostanay/press/news/details/1197799?lang=kk