Advertising - information distributed and (or) placed in any form by any means, intended for an indefinite circle of persons and recognized to form or maintain an interest in an individual or legal entity, goods, trademarks, works, services and promote their implementation.
The law of the Republic of Kazakhstan No. 215-VI of January 8, 2019 made changes and additions to some legislative acts of the Republic of Kazakhstan on advertising issues. According to the changes made to the Tax code, starting from April 11, 2019, the fee for placing outdoor (visual) advertising will be charged not only for placing ads in the open space outside the premises in localities and in the lane of public roads, but also for placing ads in the open space outside the premises outside of localities and outside the lane of public roads.
According to the changes, it is now specified what applies to advertising and what does not.
Outdoor (visual) advertising objects do not include the following advertising objects placed by individuals (including individual entrepreneurs) and legal entities:
1.signboard;
2.information about the operating mode;
3.posters with the repertoire of cultural institutions, performers and sports and entertainment events, placed in specially designated places;
4.individualization of technical means of service and vehicles;
5.external or internal design of storefronts and Windows for external visual perception of the following character:
samples of commercial products;
- means of self-individualization;
- decorative and festive decoration;
- information Board indicating the types of petroleum products, prices for petroleum products, the name and logo of the seller, installed at the entrance to gas stations;
- information stand containing information about the exchange rates of buying and selling cash foreign currency in tenge.
No tax is charged for the sign, but only those designed in a certain way. Product images, brands, promotions, discounts on signage, prices, messages about promotions and discounts, menus, email addresses or contact phone numbers will be considered advertising. For example, a company sells clothing. If the name of the store is indicated on the sign at the entrance to the store and the sign says "sale of clothing", then this is a sign - it will not be taxed. But if this sign shows a branded dress or says "cheap dresses", it will be an advertisement.
Also, starting from April 11, 2019, window displays and Windows decorated on the outside of the street are subject to advertising fees. For example, if the store's stained-glass Windows contain an image, information about promotions and discounts, then all of this will be subject to an advertising fee. Previously, entrepreneurs did not need to pay advertising fees for the external design of shop Windows and Windows.
The procedure for obtaining permits for advertising has changed from a permissive to a notification procedure. Now, in order to place an ad, the advertiser must send a notification about the placement to the authorized body 5 days before placing the ad on the building's facade, Windows, and other media.
The tax depends on the location and area of the outdoor advertising side. The advertiser will need to pay the advertising tax in advance for the first month of outdoor advertising. Payment rates are determined by article 605 of the Tax code of the Republic of Kazakhstan.
When placing ads on "dynamic" billboards (scrollers), you will need to pay a tax for each image that appears.
The amount of the fee to be paid to the budget is paid monthly, no later than the 25th day of the current month at the place where outdoor (visual) advertising is placed.
Department of state revenue in Zhambyl district