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

Article 603. General provisions

1. The fee for the placement of outdoor (visual) advertising (for the purposes of this Clause, hereinafter referred to as the fee) shall be charged for the placement of outdoor (visual) advertising outside premises in the settlements, in a right-of-way of public roads, in the open, outside premises outside settlements and outside a right-of-way of public roads.

2. In case of non-direction appropriate notification, a ground for collecting and transferring the fee amount to the budget shall be actual placement of outdoor (visual) advertising.

3. Local executive authorities monthly, on or before the 15th day of a month following a reporting one shall submit information on the fee payers, amounts of fee, the period and place of outdoor (visual) advertising, direction (non-direction) of notification to the tax authorities at the place of outdoor (visual) advertising in the form established by the authorized agency.

Footnote. Article 603 is in the wording of 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 604. The fee payers

1. The fee payers are persons that place outdoor (visual) advertising.

2. By its decision, a legal entity has the right to recognize its structural unit as an independent fee payer.

The decision of a legal entity or its cancellation shall be put into effect from January 1 of a year following the year of such a decision.

If a legal entity recognized its newly established structural unit as a fee payer, such a decision shall be put into effect from the date of establishment of this structural unit or from January 1 of a year following the year of establishment of this structural unit.

3. The state bodies of the Republic of Kazakhstan shall not pay the fee for the placement of outdoor (visual) advertising, which is required to perform their functional duties assigned to them.