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

of December 20, 2013 No. HK-11-12923-HK-9616

The Tax Committee of the Ministry of Finance of the Republic of Kazakhstan, having considered letters of tax departments, within competence reports the following.

According to subitems 1) and 7-1) articles 3 of the Law of the Republic of Kazakhstan "About advertizing" (further - the Law):

advertizing is extended and placed in any form, by means of any means the information intended for the indefinite 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;

sign - information on the name and kind of activity of the subject of trade (performance of works and rendering services), including its emblems, trademarks, brands, placed on immovable objects in places of sales of goods, rendering services and performance of works by such subject.

According to Item 1 of article 11 of the Law placement of outdoor (visual) advertizing is performed in the form of posters, stands, indicating panels, billboards, banners, posters and different ways according to the procedure, provided by Items 2-7 of article 11 of the Law.

At the same time by Item 1-1 of article 11 of the Law it is determined that the following objects of advertizing placed by trade enterprises, public catering, the sphere of household services do not belong to objects of outdoor (visual) advertizing:

sign;

window dressing and windows;

information on operation mode;

interior decor of rooms.

Based on the above-stated provisions of the law, the Tax Committee of MF RK considers that signs belong to objects of outdoor (visual) advertizing, except for the signs placed by trade enterprises, public catering, the sphere of the household services specified in Item 1-1 of article 11 of the Law.

By results of carrying out Consulting council on the tax matters the decision was made that steles with indication of the prices of the implementable oil products (located in the territory of gas stations belong to objects of outdoor (visual) advertizing, and respectively, about need of entering of amendments into the Law.

The law of the Republic of Kazakhstan "About modification and amendments in some legal acts of the Republic of Kazakhstan on the tax matters" of December 5, 2013 No. 152-V made the specifying amendments to the Law of the Republic of Kazakhstan "About advertizing".

Based on the above, MF RK Oil Company considers that as before entering of corresponding changes into the Law on advertizing, and according to the current legislation the price information of implementable oil products placed on steles belonged and belongs to objects of outdoor (visual) advertizing regardless of the gas station location (in band of withdrawal of highways or in settlements).

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