Article 241. State support for peasant or farm enterprises of the Entrepreneurial Code of the Republic of Kazakhstan

Home / Codes / Article 241. State support for peasant or farm enterprises of the Entrepreneurial Code of the Republic of Kazakhstan

1. The State shall promote the development and protection of the domestic peasant or farmer's market.

2. Peasant or farm farms with an average annual number of employees of no more than fifty people and a total annual asset value of no more than sixty thousand times the estimated value:

RCPI's note! For the procedure for the implementation of subparagraph 1), see paragraph 14 of Article 324 of the Code of the Republic of Kazakhstan dated 29.10.2015 No. 375-V.

1) in accordance with the procedure and under the conditions stipulated by the legislation of the Republic of Kazakhstan, they are exempt from payment for the connected capacity for electricity, heat, water supply and sewerage with the application of the legislation of the Republic of Kazakhstan on natural monopolies.;

2) open accounts in second-tier banks with state participation without charging fees;

3) maintain accounting records and prepare financial statements in a simplified manner;

4) excluded by the Law of the Republic of Kazakhstan dated 28.10.2019 No. 268-VI (effective ten calendar days after the date of its first official publication);

5) receive information services (funds), as well as scientific and technical developments and technologies on preferential terms within the limits of funds allocated in the state budget for the relevant year as part of state financial support for small businesses;

6) conduct training, retraining and advanced training of personnel at the expense of funds provided for the support of small businesses.

3. Peasant or farm enterprises have the right to apply a simplified or generally established procedure for calculating and paying certain types of taxes in accordance with the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code).

4. Legal entities of the Republic of Kazakhstan that invest in agricultural production and do not enjoy a special tax regime may be granted investment preferences in accordance with the procedure and conditions provided for by this Code.

The footnote. Article 241 as amended by the Law of the Republic of Kazakhstan dated 28.10.2019 No. 268-VI (effective ten calendar days after the date of its first official publication).

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