On taxes and other obligatory payments to the budget (Tax Code)

Article 605. The fee rates

1. The fee rates are determined in the amount divisible by MCI established by the law on the national budget and effective as of the first day of a relevant calendar month of the placement of outdoor (visual) advertising.

2. Monthly basic rates of the fee for placement of outdoor (visual) advertising in a right-of-way of public roads of international and republican significance with the area of the placed outdoor (visual) advertising up to three square meters, are as follows:

Item №	Road category	Fee rate (MCI)
1	2	3
1.	Approaches to a city	8
2.	I, II	7
3.	III	3
4.	IV	2

If the area of outdoor (visual) advertising is three or more square meters, monthly basic rates of the fee are raised in proportion to the increase in the area of a side of the placed outdoor (visual) advertising with respect to the three square meters.

3. Monthly basic rates of the fee for placement of outdoor (visual) advertising in the open, outside premises in settlements, in a right-of-way of public roads of regional and district significance, in the open, outside premises outside settlements and outside a right-of-way of public roads shall be determined on the basis of the location and area of a side of outdoor (visual) advertising:

ItemNo.	Types of outdoor (visual) advertising	Fee rates for one side of outdoor (visual) advertising (MCI)
		in city of republican significance and capital	in city of regional significance and in a right-of-way of public roads of regional significance	in city of district significance, village, rural settlement and in a right-of-way of public of district significance, outside settlements and outside a right-of-way of public roads
1	2	3	4	5
1.	Outdoor (visual) advertising up to 2 sq.m, except for outdoor (visual) advertising distributed through video picture	2	1	0,5
2.	Light boxes (city format)	3	2	1
3.	Outdoor (visual) advertising, except for outdoor (visual) advertising distributed through video picture with the area:
3.1.	from 2 up to 5 sq.m	5	3	1
3.2.	from 5 up to 10 sq.m	10	5	2
3.3.	from 10 up to 20 sq.m	20	10	3
3.4.	from 20 up to 30 sq.m	30	15	5
3.5.	from 30 up to 50 sq.m	50	20	7
3.6.	from 50 up to 70 sq.m	70	30	12
3.7.	over 70 sq.m	100	50	25
4.	Rooftop illuminated outdoor (visual) advertising (dynamic LED light panels or neon volumetric letters):
4.1.	up to 30 sq.m	30	20	6
4.2.	over 30 sq.m	50	30	8
5.	Outdoor (visual) advertising on stall, awnings, tents, sheds, umbrellas, flags, pennants, standards, outdoor furniture (equipment), except for outdoor (visual) advertising, distributed through video picture:
5.1.	up to 5 sq.m	1	1	0
5.2.	from 5 up to 10 sq.m	2	1	0
5.3.	over 10 sq.m	3	2	1
6.	Outdoor (visual) advertising on temporary kiosks except for outdoor (visual) advertising, distributed through video picture:
6.1.	up to 2 sq.m	2	1	0
6.2.	from 2 up to 5 sq.m	2	1	0
6.3.	from 5 up to 10 sq.m	3	2	1
6.4.	over 10 sq.m	8	4	2
7.	Portablemobileadvertising	10	5	1
8.	Outdoor (visual) advertising, distributed through video picture:
8.1.	up to 20 sq.m	10	7	3
8.2.	over 20 sq.m	15	12	8
9.	Outdoor (visual) advertising distributed through a scrolling line	3	2	1

Local representative authorities of regions, cities of republican significance and capital for outdoor (visual) advertising placed in open space outside the premises in settlements and in a right-of-way of public of regional significance shall have the right to increase the base monthly rates not more than two times depending on the location of the outdoor (visual) advertising.

Notes. The side of outdoor (visual) advertising shall be understood as the side of each image, including the video image of outdoor (visual) advertising placed on outdoor (visual) advertising.

Footnote. Article 605 as amended by the Law of the Republic of Kazakhstan dated 08.01.2019 No. 215-VI (shall be enforced upon expiry of three months after its first official publication).



Article 606. The order for calculation, payment and payment dates

1. The fee amount shall be calculated on the basis of the fee rates and the actual period of placement of outdoor (visual) advertising:

1) specified in notification;

2) established by the local executive authority of city of republican significance, capital, city of regional significance and district - in the case of placement of outdoor (visual) advertising without notification.

When placing outdoor (visual) advertising for less than one calendar month, the fee amount is determined as that for one calendar month.

2. The fee amount payable to the state budget shall be paid monthly, no later than the 25 day of the current month.

In this case, if outdoor (visual) advertising is placed on the basis of a notification, the fee for the first month of placement of advertising shall be paid prior to the receipt of such a notification.

3. When receiving a notification, the fee payers shall attach a document confirming the payment to the budget of the fee amount for the first month of placement of outdoor (visual) advertising to the local executive authorities of cities of republican significance, capital, cities of regional significance and districts.

4. The fee amount is paid to the budget at the place of placement of outdoor (visual) advertising.

Footnote. Article 606 as amended by the Law of the Republic of Kazakhstan dated 08.01.2019 No. 215-VI (shall be enforced upon expiry of three months after its first official publication)

Paragraph 11. Payment for digital mining

Footnote. Chapter 69 was supplemented with paragraph 11 in accordance with the Law of the Republic of Kazakhstan dated 24.06. 2021 No. 53-VII (shall be enforced from 01.01.2022).
Article 606-1. General provisions

1. The fee for digital mining (hereinafter for the purposes of this paragraph) shall be charged for the amount of electrical energy consumed during digital mining.

2. The authorized body in the field of ensuring information security quarterly, no later than the 15th day of the second month following the reporting quarter, submits to the authorized body the information on payers of fees, objects of taxation, their location and volumes of electricity in the form established by the authorized body.

Footnote. Article 606-1 as amended by the Law of the Republic of Kazakhstan dated 20.12.2021 No. 85-VII (shall be enforced from 01.01.2022).



Article 606-2. Fee payers

Payers of the fee shall be the persons carrying out digital mining.
Article 600-3. The fee rates

1. Unless otherwise provided by this article, for the purposes of digital mining, the fee shall be calculated at the following rates, depending on the price per 1 kWh of consumed electrical energy for the reporting period:

№ п/п	Price per 1 kWh of consumed electric power (in KZT)	Fee rate per 1 kWh of consumed electric power (in KZT)
1.	under 1 inclusive	25
2.	over 1 to 2 inclusive	24
3.	over 2 to 3 inclusive	23
4.	over 3 to 4 inclusive	22
5.	over 4 до 5 inclusive	21
6.	over 5 до 6 inclusive	20
7.	over 6 до 7 inclusive	19
8.	over 7 до 8 inclusive	18
9.	over 8 to9 inclusive	17
10.	over 9 to 10 inclusive	16
11.	over 10 to 11 inclusive	15
12.	over 11 to 12 inclusive	14
13.	over 12 to 13 inclusive	13
14.	over 13 to 14 inclusive	12
15.	over 14 to 15 inclusive	11
16.	over 15 to 16 inclusive	10
17.	over 16 to 17 inclusive	9
18.	over 17 to 18 inclusive	8
19.	over 18 to 19 inclusive	7
20.	over 19 to 20 inclusive	6
21.	over 20 to 21 inclusive	5
22.	over 21 to 22 inclusive	4
23.	over 22 to 23 inclusive	3
24.	over 23 to 24 inclusive	2
25.	over 24	1

When using own electric power, except for cases provided for in paragraph 2 of this article, for the purpose of digital mining, the fee shall be calculated at the rate of 10 tenge per 1 kilowatt-hour of consumed electric energy.

2. For the purposes of digital mining, the fee shall be calculated at the rate of 1 tenge per 1 kWh of consumed electric energy when using electric energy produced from renewable sources of electric energy at own power plants in the territory of the Republic of Kazakhstan.

In the absence of control devices for metering the volume of electric energy consumption and (or) if they are in disrepair for the purpose of digital mining, the fee shall be calculated at the rate of 25 tenge per 1 kWh of consumed electric energy.

3. In the absence of control devices for metering the electric energy consumption volume and (or) if they are in disrepair for the purpose of digital mining, the volume of consumed electric energy shall be calculated based on the round-the-clock consumption of the maximum capacity of electric energy.

4. If there are several grounds for applying different payment rates, the highest payment rate shall be applied.

Footnote. Article 606-3 - as amended by the Law of the Republic of Kazakhstan dated 11.07.2022 No.135-VII (shall be enforced from 01.01.2023).