The press service of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan reported on the rules and payment for advertising on billboards, as well as on who should conduct control in this area.
Thus, a fee for visual advertising is charged for placing it in an open space outside the premises in localities, in the right-of-way of public roads. This is specified in paragraph 1 of Article 603 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory 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 Agency develops and approves the rules for the placement of 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 the state control over compliance with the legislation of the Republic of Kazakhstan on advertising is carried out within its competence by local executive bodies of cities of republican significance, the capital, cities of regional significance, identify outdoor (visual) advertising placed without notice. According to the Tax Code, local executive bodies, no later than on 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 the payers, the amount of the fee, the period and place of placement of outdoor (visual) advertising, the direction (non-direction) of the notification in the form established by the authorized body.
Thus, the issue of determining the objects of outdoor (visual) advertising is within the competence of the Ministry of National Economy of the Republic of Kazakhstan, and the identification of the 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 amounts of the fee on the basis of the information provided by the local executive bodies.