A fee is charged for the placement of outdoor (visual) advertising.

If the relevant notification is not submitted, the basis for the collection and payment to the budget of the fee is the actual placement of outdoor (visual) advertising, and the fee rates established by Article 655 of the Tax Code of the Republic of Kazakhstan, taking into account the decision of the local representative body, shall be increased twofold.

Local executive bodies shall, 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 where the outdoor (visual) advertising is placed information on the fee payers, the amounts of the fee, the period and location of the outdoor (visual) advertising, and whether the notification was submitted or not submitted.

The fee payers are the owners of outdoor (visual) advertising structures or the owners of buildings (structures) on which the outdoor (visual) advertising is placed.

State bodies of the Republic of Kazakhstan are not fee payers in respect of outdoor (visual) advertising placed in connection with the performance of their assigned functional duties.

The fee rates are determined as a multiple of the monthly calculation index (MCI) effective on the first day of the respective calendar month in which the outdoor (visual) advertising is placed and are established by Article 655 of the Tax Code of the Republic of Kazakhstan.

The amount of the fee is calculated based on the applicable fee rates and the actual period of placement of the outdoor (visual) advertising, with a minimum period of one month, and shall be paid monthly no later than the 25th day of the current month.

Source : https://www.gov.kz/memleket/entities/kgd-astana/press/news/details/1306562?lang=ru