Unless otherwise established by this paragraph, in the case of joint business, taxable objects and (or) objects related to taxation are accounted for and taxed in accordance with the procedure established by this article.

In the case of joint entrepreneurship on the basis of a joint activity agreement (in the form of a simple partnership), taxable objects and (or) objects related to taxation are accounted for and taxed in accordance with the procedure established by Article 215 of this Code.

A special part of this Code may establish special tax regimes in relation to peasant or farm enterprises, providing for a different procedure for accounting and taxation of taxable objects and (or) objects related to taxation.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1210071?lang=kk