of March 18, 2011 No. HK-11-23/3191
Ministry of Transport and Communications
The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, concerning payment for placement of outdoor (visual) advertizing in strip of withdrawal of highways public of republican value (further - payment), reports the following.
Committee of highways MTK PK (further - Committee) the letter of 05.05.2010 No. 19-1903/276, sent to the territorial departments explanation that advertizing Stella, the containing data on the prices of implementable oil products, do not belong to objects of outdoor (visual) advertizing (the copy is attached).
At the same time, according to article 26 of the Law of the Republic of Kazakhstan "About Prosecutor's office" in the presence of good causes to believe that ignorance or the wrong understanding of the laws by physical or legal entities can entail violations of the laws or the rights and freedoms of the citizen or the unrestricted group of people, the prosecutor explains contents of the law.
On requests of the Tax Committee by the Prosecutor General's Office it was explained that now there are contradictions in the sphere of advertizing activities which shall be eliminated with entering of corresponding changes into the current legislation (copies of letters are attached).
In this connection, we consider change of procedure for reference of the advertizing steles containing data on the prices of implementable oil products to objects of outdoor (visual) advertizing without settlement of actual collisions in the legislation illegal. Besides, it will result in need of return from the government budget of earlier paid amounts of payment and to decrease in the amounts of the current payments. So from 2006 for 2010 inclusive (the term of limitation period - 5 years) the budget came about 677, to 2 million tenges which main part arrived on advertizing of gas stations.
It is also necessary to note that local executive bodies, being guided by article 17-2 of the Law of the Republic of Kazakhstan "About advertizing", issue permissions to placement in settlements of the advertizing steles containing data on the prices of implementable oil products and, respectively, the payment for placement of outdoor (visual) advertizing is levied.
Based on stated, the Tax Committee asks to consider question on withdrawal of the letter of Committee and recognition of the advertizing steles containing data on the prices of implementable oil products to objects of outdoor (visual) advertizing.
Appendix: on 4 sheets.
Chairman D. Ergozhin
Isp. T. Urazbayev of Ph. 71-79-96
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