LETTER OF THE TAX COMMITTEE OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of April 18, 2011 No. HK-11-25/7573

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, concerning payment for placement of outdoor (visual) advertizing (further - payment) in strip of withdrawal of highways public of the international and republican value, reports the following.

According to article 528 of the Tax Code the payment is levied for placement of outdoor (visual) advertizing on subjects of stationary advertizing in strip of withdrawal of highways public, on open space outside rooms in settlements in the territory of the Republic of Kazakhstan and on vehicles.

According to subitems 1) and 1-1) article 3 of the Law of the Republic of Kazakhstan of December 19, 2003 No. 508-P "About advertizing" (further - the Law on advertizing):

- advertizing - extended and placed in any form, by means of any means the information intended for the uncertain group of people and designed to create or maintain interest in physical person or legal entity, goods, trademarks, works, services and to promote their realization;

- outdoor (visual) advertizing - the advertizing placed on movable and immovable objects, and also located in strip of withdrawal of highways public and on open space outside rooms in settlements.

By Item 1 of article 11 of the Law on advertizing it is determined that placement of outdoor (visual) advertizing is performed in the form of posters, stands, indicating panels, billboards, banners, posters and different ways. Window dressing (windows), external and door signs and posters, interior decor of trade enterprises (including drugstores), public catering, the sphere of household services if this registration contains advertisement about the goods and services realized in this company, are not objects of outdoor (visual) advertizing.

Based on stated the Tax Committee of MF RK reports that advertizing Stella, the containing data on the prices of implementable oil products, are objects of outdoor (visual) advertizing.

Also we report that the Tax Committee of MF RK sent the letter to the Ministry of Transport and Communications of RK (the copy is attached) on withdrawal of the letter of Committee of highways MTK PK and recognition of the advertizing steles containing data on the prices of implementable oil products, objects of outdoor (visual) advertizing.

Appendix: on 2 sheets.

Isp. T. Urazbayev of Ph. 71-79-96

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