2026 jyldyng 1 qantarynan bastap Sharua nemese fermer qojalyqtaryna arnalghan arnauly salyq rejiymin Qazaqstan Respublikasynyng aumaghynda jeke menshik jәne (nemese) jerdi paydalanu (keyingi jer paydalanu qúqyghyn qosa alghanda) qúqyghynda jer uchaskeleri bolghan kezde sharua nemese fermer qojalyqtary qoldanugha qúqyly.Sharua nemese fermer qojalyqtaryna arnalghan arnauly salyq rejiymi sharua nemese fermer qojalyghynyng qyzmetinen týsetin kiristerden jeke tabys salyghyn (tólem kózinen ústalatyn salyqtardy qospaghanda) esepteuding airyqsha tәrtibin kózdeydi jәne aksizdeletin tauarlardy óndiru, qayta óndeu jәne ótkizu jónindegi qyzmetti qospaghanda, sharua nemese fermer qojalyqtarynyng auyl sharuashylyghy ónimin óndiru jәne ony ótkizu, ózi óndirgen auyl sharuashylyghy ónimin qayta óndeu, osynday qayta óndeu ónimderin ótkizu jónindegi qyzmetine qoldanylady.

Arnauly salyq rejiymin qoldanu ýshin salyqtyq jәne esepti kezeng kýntizbelik jyl bolyp tabylady.

Sharua nemese fermer qojalyqtaryna arnalghan arnauly salyq rejiymin tandau kezinde salyq tóleushiler múnday salyq rejiymin ony qoldanu sharttaryna sәikes kelgen kezde keminde kýntizbelik bir jyl merzim boyy qoldanady.

Tólem kózinen ústalatyn salyqtardy qospaghanda, jeke tabys salyghyn esepteudi esepti salyqtyq kezeng ýshin salyq salu obektisine 0,5 payyz mólsherindegi mólsherlemeni qoldanu arqyly salyq tóleushi derbes jýrgizedi.

Sharua nemese fermer qojalyqtaryna arnalghan arnauly salyq rejiymin qoldanatyn salyq tóleushiler osy qyzmetinde paydalanylatyn obektiler boyynsha  salyq men budjetke tólenetin tólemderding kelesi týrlerinen tóleushileri bolyp tabylmaydy:

1) Qazaqstan Respublikasynyng zannamasyn búza otyryp paydalanylatyn jer uchaskelerin qospaghanda, jer uchaskeleri boyynsha jer salyghyn jәne (nemese) jer uchaskelerin paydalanghany ýshin tólemaqysy;

2)  kólik qúraldary salyghyn;

3)  mýlik salyghyn;

4) osy arnauly salyq rejiymi qoldanylatyn sharua nemese fermer qojalyghynyng qyzmeti boyynsha – әleumettik salyqty;

5) osy arnauly salyq rejiymi qoldanylatyn sharua nemese fermer qojalyghynyng qyzmeti boyynsha – qorshaghan ortagha teris әser etkeni ýshin tólemaqyny;

6) qosylghan qún salyghyn (importtalatyn tauarlargha qosylghan qún salyghyn jәne beyreziydent ýshin qosylghan qún salyghyn qospaghanda) tóleushiler bolyp tabylmaydy.

Sharua nemese fermer qojalyqtaryna arnalghan arnauly salyq rejiymin qoldanatyn salyq tóleushiler ýshin deklarasiya jer uchaskesi túrghan jerdegi tiyisti salyq organdaryna esepti salyqtyq kezennen keyingi salyqtyq kezenning 31 nauryzynan keshiktirilmey úsynylady.

Abdiraimova Araylym Abdihalykovna,

Almaty qalasy Almaly audany boyynsha Memlekettik kirister basqarmasynyng bas mamany

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