The external visual advertisement tax was created through District Agreement No. 111 dated December 29th, 2003. It is represented by the placement of any billboard in a size of eight (8) square meters or more.

Accrual
This tax is accrued at the moment the administrative action through which the Administrative Department for the Environment (DAMA) grants a registration for the billboard and it has a one year term.

Taxpayer
Individuals, corporations, or de facto societies owners of the billboards. The owner of the physical structure used to advertise, the owner of the commercial property, the owner of the real estate property or the vehicle or the advertising agency are jointly and severally responsible for paying the tax.

Declaration
For the submittal of the declaration and payment of this tax, you must download the form, fill it up and approach the District Direction of the Treasury, located at Carrera 30 # 25-90, First Floor.

Payment
The payment of the external visual advertising can only be done before the District Direction of the Treasury, located at Carrera 30 # 25-90, First Floor - SuperCade CAD.