Publication on the topic of combating corruption
Dear taxpayers,
The President of the Republic of Kazakhstan (RK) signed the Law on Amendments and Additions to Some Legislative Acts of the Republic of Kazakhstan on anti-corruption issues on October 6, 2020 (the Law). The law came into force on October 18, 2020. In this issue, we want to highlight the main provisions of the Law that change and supplement regulatory legal acts in the field of combating corruption.
Article 216 of the Law of the Republic of Kazakhstan" On State Property " dated March 1, 2011 ("ZRK on state Property") is set out in a new version, according to the provisions of which, civil servants and other persons who assume anti-corruption restrictions do not have the right to accept any gifts, and any gifts received are considered gifts to the state and are included in the state property through their gratuitous transfer to the authorized body for state property.
Article 12 of the Anti-Corruption Code has been supplemented with paragraph 5, which explicitly prohibits family members, i.e. spouses, parents, children and persons who are dependent and permanently residing with persons who have accepted anti-corruption restrictions, from receiving material remuneration, gifts or services that are provided for an action (inaction), if such actions (inaction) are included in the official powers of persons taking on anti-corruption restrictions. Family members of a civil servant are not entitled to accept gifts and services, invitations to tourist, health-improving and other trips at the expense of individuals and legal entities, residents and non-residents of the Republic of Kazakhstan, with whom the civil servant is connected in the service.
The provision of material remuneration by individuals and legal entities, as well as the receipt of material remuneration by a person authorized to perform state functions, or a person equated to it, entail criminal liability. However, if such actions do not contain a criminally punishable act and consist in receiving property, the right to property or other property benefits as a gift for the first time in the absence of a preliminary agreement for previously committed legal actions (inaction), if the value of the gift did not exceed 2 (two) MCI, such actions entail administrative responsibility.
According to the Criminal Code of the Republic of Kazakhstan, receiving a bribe by a person authorized to perform state functions, or a person equated to it, or a person holding a responsible state position, or an official, as well as an official of a foreign state or an international organization, personally or through an intermediary, is punishable by a fine in the amount of twenty to fifty times the amount of a bribe, or imprisonment for up to five years, with confiscation of property, with lifelong deprivation of the right to hold certain positions or engage in certain activities.
Aggravating actions for the recipient of a bribe include the size of the bribe (significant, large, especially large), extortion, preliminary collusion of persons, repetition of the act. At the same time, it should be noted that the person who gave a bribe is exempt from criminal liability if extortion took place against him.
Indirect Tax Administration Department
UGD for the Enbekshikazakh district