LAW OF THE REPUBLIC OF KAZAKHSTAN

of October 29, 2015 No. 373-V ZRK

About modification and amendments in some legal acts of the Republic of Kazakhstan concerning agricultural cooperatives

Article 1. Make changes and additions to the following legal acts of the Republic of Kazakhstan:

1. In the Civil code of the Republic of Kazakhstan (General part) accepted by the Supreme Council of the Republic of Kazakhstan on December 27, 1994 (Sheets of the Supreme Council of the Republic of Kazakhstan, 1994, No. 23-24 (appendix); 1995, No. 15-16, of Art. 109; No. 20, Art. 121; Sheets of Parliament of the Republic of Kazakhstan, 1996, No. 2, Art. 187; No. 14, Art. 274; No. 19, Art. 370; 1997, No. 1-2, of Art. 8; No. 5, Art. 55; No. 12, Art. 183, 184; Art. No. 13-14, 195, 205; 1998, No. 2-3, of Art. 23; No. 5-6, of Art. 50; No. 11-12, of Art. 178; Art. No. 17-18, 224, 225; No. 23, Art. 429; 1999, No. 20, Art. 727, 731; No. 23, Art. 916; 2000, No. 18, Art. 336; No. 22, Art. 408; 2001, No. 1, Art. 7; No. 8, Art. 52; No. 17-18, of Art. 240; No. 24, Art. 338; 2002, No. 2, Art. 17; No. 10, Art. 102; 2003, No. 1-2, of Art. 3; No. 11, Art. 56, 57, 66; No. 15, Art. 139; No. 19-20, of Art. 146; 2004, No. 6, Art. 42; No. 10, Art. 56; No. 16, Art. 91; No. 23, Art. 142; 2005, No. 10, Art. 31; No. 14, Art. 58; No. 23, Art. 104; 2006, No. 1, Art. 4; No. 3, Art. 22; No. 4, Art. 24; No. 8, Art. 45; No. 10, Art. 52; No. 11, Art. 55; No. 13, Art. 85; 2007, No. 2, Art. 18; No. 3, Art. 20, 21; No. 4, Art. 28; No. 16, Art. 131; No. 18, Art. 143; No. 20, Art. 153; 2008, No. 12, Art. 52; No. 13-14, of Art. 58; No. 21, Art. 97; No. 23, Art. 114, 115; 2009, Art. No. 2-3, 7, 16, 18; No. 8, Art. 44; No. 17, Art. 81; No. 19, Art. 88; No. 24, Art. 125, 134; 2010, No. 1-2, of Art. 2; No. 7, Art. 28; No. 15, Art. 71; No. 17-18, of Art. 112; 2011, No. 2, Art. 21, 28; No. 3, Art. 32; No. 4, Art. 37; No. 5, Art. 43; No. 6, Art. 50; No. 16, Art. 129; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 13, 15; No. 6, Art. 43; No. 8, Art. 64; No. 10, Art. 77; No. 11, Art. 80; No. 20, Art. 121; No. 21-22, of Art. 124; No. 23-24, of Art. 125; 2013, No. 7, Art. 36; No. 10-11, of Art. 56; No. 14, Art. 72; No. 15, Art. 76; 2014, No. 4-5, of Art. 24; No. 10, Art. 52; No. 11, Art. 61, 63; No. 14, Art. 84; No. 21, Art. 122; No. 23, Art. 143; 2015, No. 7, Art. 34; No. 8, Art. 42, 45; No. 13, Art. 68; No. 15, Art. 78; No. 16, Art. 79):

Article 96 to add 1) with Item 5 of the following content:

"5. Legal status of the agricultural cooperative formed in the form of production cooperative and also legal status, the rights and obligations of his members are determined by this Code and other laws of the Republic of Kazakhstan, except as specified, provided by the Law of the Republic of Kazakhstan "About agricultural cooperatives".";

Item 7 of Article 108 to exclude 2).

2. In the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) (Sheets of Parliament of the Republic of Kazakhstan, 2008, No. 22-I, 22-II, Art. 112; 2009, Art. No. 2-3, 16, 18; No. 13-14, of Art. 63; No. 15-16, of Art. 74; No. 17, Art. 82; No. 18, Art. 84; No. 23, Art. 100; No. 24, Art. 134; 2010, No. 1-2, of Art. 5; No. 5, Art. 23; No. 7, Art. 28, 29; No. 11, Art. 58; No. 15, Art. 71; No. 17-18, of Art. 112; No. 22, Art. 130, 132; No. 24, Art. 145, 146, 149; 2011, No. 1, Art. 2, 3; No. 2, Art. 21, 25; No. 4, Art. 37; No. 6, Art. 50; No. 11, Art. 102; No. 12, Art. 111; No. 13, Art. 116; No. 14, Art. 117; No. 15, Art. 120; No. 16, Art. 128; No. 20, Art. 151; No. 21, Art. 161; No. 24, Art. 196; 2012, No. 1, Art. 5; No. 2, Art. 11, 15; No. 3, Art. 21, 22, 25, 27; No. 4, Art. 32; No. 5, Art. 35; No. 6, Art. 43, 44; No. 8, Art. 64; No. 10, Art. 77; No. 11, Art. 80; No. 13, Art. 91; No. 14, Art. 92; No. 15, Art. 97; No. 20, Art. 121; No. 21-22, of Art. 124; No. 23-24, of Art. 125; 2013, No. 1, Art. 3; No. 2, Art. 7, 10; No. 3, Art. 15; No. 4, Art. 21; No. 8, Art. 50; No. 9, Art. 51; No. 10-11, of Art. 56; No. 12, Art. 57; No. 14, Art. 72; No. 15, Art. 76, 81, 82; No. 16, Art. 83; Art. No. 21-22, 114, 115; No. 23-24, of Art. 116; 2014, No. 1, Art. 9; No. 4-5, of Art. 24; No. 7, Art. 37; No. 8, Art. 44, 49; No. 10, Art. 52; No. 11, Art. 63, 64, 65, 69; No. 12, Art. 82; No. 14, Art. 84; No. 16, Art. 90; No. 19-I, 19-II, Art. 96; No. 21, Art. 122; No. 22, Art. 128, 131; No. 23, Art. 143; No. 24, Art. 145; 2015, No. 7, Art. 34; No. 8, Art. 44, 45; No. 11, Art. 52; No. 14, Art. 72; No. 15, Art. 78):

Heading of Chapter 63 to state 1) in table of contents in the following edition:

"Chapter 63. Special tax regime for producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives";

In all text of the word "special tax regime for legal manufacturing persons of agricultural products, products of aquaculture (fish breeding) and rural consumer cooperatives", "special tax regime for legal manufacturing persons of agricultural products and rural consumer cooperatives" and "special tax regime for legal manufacturing persons of agricultural products, products of aquaculture (fish breeding) and rural consumer cooperatives" to replace 2) respectively with the words "special tax regime for producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives", "special tax regime for producers of agricultural products and agricultural cooperatives" and "special tax regime for producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives";

The subitem 2) of item 4 of Article 267 to state 3) in the following edition:

"2) agricultural cooperatives on the following types of activity:

realization of agricultural products, products of the aquaculture (fish breeding) made by members of data of cooperatives;

to conversion of agricultural products, products of the aquaculture (fish breeding) made by members of data of cooperatives and the sales of products received as a result of conversion of these products.";

The paragraph the fourth the subitem 1) of Item 5 of Article 273 to state 4) in the following edition:

"producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives;";

The subitem 1) of Article 356 to state 5) in the following edition:

"1) for producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives - taking into account feature, stipulated in Clause 451 of this Code;";

Item 1 of Article 439 to add 6) with the subitem 4) of the following content:

"4) special tax regime for producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives.";

Heading of Chapter 63 to state 7) in the following edition:

"Chapter 63. Special tax regime for producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives";

8) in Article 448:

to state Item 1 and part one of Item 2 in the following edition:

"1. Country or farms and the legal entities who are producers of agricultural products, products of aquaculture (fish breeding) (further - producers of agricultural products), and also agricultural cooperatives have the right to choose one of the following tax regimes independently:

1) special tax regime for producers of agricultural products, products of aquaculture (fish breeding) and agricultural cooperatives (further - special tax regime);

2) special tax regime on the basis of the simplified declaration;

3) generally established procedure.

In case of the choice of the special tax regime set by this Article, producers of agricultural products and agricultural cooperatives this mode is applied at least one calendar year in case of compliance to conditions of application of this mode, except as specified, stipulated in Clause the 450th of this Code.

The special tax regime provides special procedure for calculation of the corporate income tax or the individual income tax, except for the taxes withheld at source of payment, the value added tax, the social tax, the property tax, tax on vehicles.

The special tax regime extends on:

1) activities of producers of agricultural products on:

to production of agricultural products, products of aquaculture (fish breeding) with use of the earth, conversion and realization of the specified self-produced products;

to production of livestock production and poultry farming (including breeding), beekeepings, aquaculture (fish breeding), and also conversion and realization of the specified self-produced products;

2) activities of agricultural cooperatives on:

to production and realization of agricultural products, products of aquaculture (fish breeding);

to conversion of agricultural products, products of aquaculture of self-produced (fish breeding) and (or) the made members of such cooperative, and also the sales of products received as a result of such conversion;

to storage of agricultural products, products of the aquaculture of self-produced (fish breeding) made by members of such cooperative, and products received as a result of the conversion provided by the paragraph third this subitem;

to accomplishment of auxiliary types of activity in the field of agricultural industry, aquaculture (fish breeding) for members of such cooperative;

to accomplishment (rendering) of works (services) in the list determined by authorized body in the field of development of agro-industrial complex in coordination with the central authorized bodies by the state and budgetary planning, members of such cooperative for the purpose of implementation by them of the types of activity specified in paragraphs the second, third and fourth this subitem;

sales of goods according to the list determined by authorized body in the field of development of agro-industrial complex in coordination with the central authorized bodies by the state and budgetary planning, members of such cooperative for the purpose of implementation by them of the types of activity specified in paragraphs the second, the third, fourth and fifth this subitem.

Agricultural cooperatives sales of goods, the provided by this subitem, and also provision of such goods in use, trust management, lease are reflected in the register represented to bodies of state revenues, to the terms established for submission of the declaration on the corporate income tax.";

"2. For the purpose of this Chapter agricultural cooperatives which at least 90 percent of gross annual income make the income which is subject to obtaining (received) as a result of implementation of the activities specified in the subitem 2) to part four of Item 1 of this Article treat agricultural cooperatives.";

in Item 3:

state part one in the following edition:

"3. Has no right to apply special tax regime:

1) the legal entity having structural divisions;

2) the legal entity having the affiliated organizations;

3) the legal entity, being affiliirovanny face of other legal entities applying special tax regime;

4) the legal nonresident person performing activities in the Republic of Kazakhstan through permanent organization.";

add with part three of the following content:

"Provisions of subitems 1) and 3) of part one of this Item do not extend to agricultural cooperatives.";

To replace 9) in part three of Item 1 of Article 450 of the word "legal entities" with the word "taxpayers".

3. In the Law of the Republic of Kazakhstan of October 5, 1995 "About production cooperative" (Sheets of the Supreme Council of the Republic of Kazakhstan, 1995, No. 20, Art. 119; Sheets of Parliament of the Republic of Kazakhstan, 1996, No. 14, Art. 274; 1997, No. 12, Art. 183; No. 13-14, of Art. 205; 2001, No. 17-18, of Art. 242; 2003, No. 24, Art. 178; 2004, No. 5, Art. 30; 2006, No. 8, Art. 45; 2007, No. 9, Art. 67; No. 20, Art. 153; 2008, No. 12, Art. 52; No. 13-14, of Art. 56; 2014, Art. No. 4-5, 24):

Preamble to exclude 1);

To add 2) with Article 2-1 of the following content:

"Article 2-1. Coverage of this Law

1. Operation of this Law extends to the relations regulating activities of production cooperatives, organizational, economic and social conditions of their creation, activities, reorganization and liquidation, the right and obligation of members, powers and responsibility of governing bodies and control.

2. Operation of this Law does not extend to the relations on regulation of legal status of the agricultural cooperative formed in the form of production cooperative, and also legal status, the rights and obligations of his members which are determined by the Law of the Republic of Kazakhstan "About agricultural cooperatives".".

4. In the Law of the Republic of Kazakhstan of January 16, 2001 "About non-profit organizations" (Sheets of Parliament of the Republic of Kazakhstan, 2001, No. 1, Art. 8; No. 24, Art. 338; 2003, No. 11, Art. 56; 2004, No. 5, Art. 30; No. 10, Art. 56; 2005, No. 13, Art. 53; 2006, No. 8, Art. 45; No. 15, Art. 95; 2007, No. 2, Art. 18; No. 9, Art. 67; No. 17, Art. 141; 2010, No. 5, Art. 23; No. 7, Art. 28; 2011, No. 2, Art. 21; No. 5, Art. 43; No. 17, Art. 136; No. 23, Art. 179; No. 24, Art. 196; 2012, No. 2, Art. 13; No. 8, Art. 64; No. 21-22, of Art. 124; 2013, No. 10-11, of Art. 56; No. 15, Art. 81; 2014, No. 11, Art. 63, 67; No. 21, Art. 122; No. 23, Art. 143; 2015, No. 16, Art. 79):

1) in Article 14:

exclude Item 2;

state Item 6 in the following edition:

"6. Features of legal regulation of consumer cooperatives are regulated by special legal acts.";

Part the second Item 2 of Article 28 to exclude 2).

5. In the Law of the Republic of Kazakhstan of May 8, 2001 "About consumer cooperative" (Sheets of Parliament of the Republic of Kazakhstan, 2001, No. 10, Art. 138; 2006, No. 8, Art. 45; No. 13, Art. 85; 2007, No. 9, Art. 67; 2012, No. 8, Art. 64; No. 21-22, of Art. 124; 2014, No. 4-5, of Art. 24; No. 10, Art. 52):

to exclude Item 2 of Article 2.

6. In the Law of the Republic of Kazakhstan of July 8, 2005 "About state regulation of development of agro-industrial complex and the rural territories" (Sheets of Parliament of the Republic of Kazakhstan, 2005, No. 13, Art. 52; 2007, No. 5-6, of Art. 42; No. 18, Art. 145; 2008, No. 23, Art. 124; 2009, No. 17, Art. 82; No. 24, Art. 129; 2010, No. 1-2, of Art. 5; No. 5, Art. 23; No. 15, Art. 71; 2011, No. 1, Art. 2, 7; No. 2, Art. 26; No. 11, Art. 102; 2012, No. 2, Art. 16; No. 14, Art. 94; No. 15, Art. 97; 2013, No. 9, Art. 51; No. 14, Art. 72, 75; 2014, No. 2, Art. 10; No. 19-I, 19-II, Art. 96; No. 22, Art. 131; No. 23, Art. 143; 2015, No. 11, Art. 52):

The subitem 26) of Article 1 to state 1) in the following edition:

"26) the service and procurement center - the object belonging on the property right or other rights to agricultural cooperative or the legal entity, one of members of whom are one or several agricultural cooperatives, and intended for rendering services in production, supply, procurement, storage, transportation and sales of products rural and fishery, to repair and servicing of agricultural machinery and the equipment;";

Item 1 of Article 6 to add 2) with subitems 41-5) and 41-6) of the following content:

"41-5) development and approval of rules of subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives;

41-6) development and approval of the list of types of activity of agricultural cooperatives on accomplishment (rendering) of works (services) for the members, and also the inventory which the agricultural cooperative realizes to the members;";

Item 2 of Article 7 to add 3) with subitem 12-8) of the following content:

"12-8) subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives;";

Item 2 of Article 11 to add 4) with subitem 8-8) of the following content:

"8-8) subsidizing of costs of the auditing unions of agricultural cooperatives for carrying out internal audit of agricultural cooperatives;".

7. In the Law of the Republic of Kazakhstan of July 21, 2007 "About development of cotton industry" (Sheets of Parliament of the Republic of Kazakhstan, 2007, No. 16, Art. 130; 2009, No. 18, Art. 84; No. 24, Art. 129; 2010, No. 5, Art. 23; No. 15, Art. 71; 2011, No. 1, Art. 2; No. 11, Art. 102; No. 12, Art. 111; 2012, No. 15, Art. 97; No. 21-22, of Art. 124; 2013, No. 9, Art. 51; 2014, No. 4-5, of Art. 24; No. 19-I, 19-II, Art. 96; No. 23, Art. 143; 2015, No. 14, Art. 71; No. 15, Art. 78):

in the subitem 9) of Article 5 of the word of "rural consumer cooperatives of water users" shall be replaced with words "agricultural cooperatives".

Article 2. This Law becomes effective since January 1, 2016.

 

 

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info