About the rules and payment for advertising on billboards

Payment for visual advertising is charged for placing it in an open space outside the premises in settlements, in the right-of-way of public highways. This is indicated in paragraph 1 of Art. 603 of the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code). The authorized body in the field of advertising is the Ministry of National Economy of the Republic of Kazakhstan. The department develops and approves the rules for placing outdoor (visual) advertising, in accordance with subparagraph 1) of paragraph 1 of Article 17-1 of the Law of the Republic of Kazakhstan "On Advertising". The law also establishes that state control over compliance with the legislation of the Republic of Kazakhstan on advertising is carried out, within the limits of their competence, by local executive bodies of cities of republican significance, the capital, cities of regional significance, and they identify outdoor (visual) advertising placed without notice. According to the Tax Code, local executive bodies on a monthly basis, no later than the 15th day of the month following the reporting month, submit to the tax authorities at the place of placement of outdoor (visual) advertising information about payers, amounts of payment, period and location of outdoor (visual) advertising, direction (non-direction ) notifications in the form established by the authorized body. Thus, the issue of identifying objects of outdoor (visual) advertising is within the competence of the Ministry of National Economy of the Republic of Kazakhstan, and identifying an object of outdoor (visual) advertising, placed without notice, is within the competence of local executive bodies. At the same time, the tax authorities charge the fees based on the information provided by the local executive authorities.