Action Plan for Eliminating the Causes and Conditions Contributing to the Commission of Corruption Offenses Identified as a Result of the Internal Analysis of Corruption Risks in the State Revenue Department for Kostanay Region

No.

Description of Corruption Risk

Recommendations for Elimination

Completion Form

Position of the Authorized State Body (if recommendations are sent to another state body)

Implementation Period

1

Deliberate delay of a tax audit by an official under the pretext of a change in the taxpayer's location.

Introduce amendments to the Tax Code of the Republic of Kazakhstan providing for: 1) Restricting the possibility of changing the taxpayer's location during the period of a tax audit; 2) Regulating inter-territorial interaction between state revenue authorities by ensuring automatic transfer of audit materials when the taxpayer changes location; 3) Measures to prevent avoidance of participation in the audit (e.g., suspension of transactions, restrictions on registration actions, blocking of Electronic Invoices (ESF)).

Letter to the SRC of the Ministry of Finance of the Republic of Kazakhstan. Amendments to regulatory legal acts.

The State Revenue Department for Kostanay Region sent request No. DGD-UA-1-07/36913-VN dated April 28, 2026 to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. According to the response of the SRC No. KGD-15-2-21/12321-VN dated May 22, 2026, the issue is being considered within the framework of adopting a regulatory legal act.

2027

2

The limited period for service of an order and the dependence of the audit commencement on the fact of its delivery create conditions for delaying procedures and selective application, which may be used to evade control or provide advantages to certain taxpayers.

Increase the period for serving the audit order, taking into account the taxpayer’s absence and possible technical delays, while considering the order as duly served upon its registration in the Unified Registration System.

Letter to the SRC of the Ministry of Finance of the Republic of Kazakhstan. Amendments to regulatory legal acts.

The State Revenue Department for Kostanay Region sent request No. DGD-UA-1-07/36913-VN dated April 28, 2026 to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan. According to the response of the SRC No. KGD-15-2-21/12321-VN dated May 22, 2026, the issue is being considered within the framework of amendments and additions to the Tax Code.

2027

3

Corruption risk related to the unjustified refund of the paid registration fee.

Amend Paragraph 1 of Article 614 of the Tax Code to provide that the fee shall be paid at the location of the authorized body.

Letter to the SRC of the Ministry of Finance of the Republic of Kazakhstan. Amendments to regulatory legal acts.

The State Revenue Department for Kostanay Region sent request No. DGD-UNP-1-4/37105-VN dated April 29, 2026 to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan regarding amendments to Paragraph 1 of Article 614 of the Tax Code.

2027