"I APPROVE"
Director
Department of State Revenue
of the Akmola region
________________D. Nurmuldin
" "___________2024 year
Analytical report
on the results of an internal analysis of corruption risks in structural divisions
Department of State Revenue of the Akmola region
An internal analysis of corruption risks in the activities of structural divisions of the Department of State Revenue in the Akmola region (hereinafter referred to as the Department) was conducted in accordance with the Standard Rules for conducting an internal analysis of corruption risks, approved by the orders of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption.
The period of the event: started on 03/20/2024, ended on 05/06/2024.
The observed period is 2023.
In accordance with the Methodological Recommendations, the internal analysis of corruption risks of the Department was carried out in the following areas:
- identification of corruption risks in organizational and managerial activities;
- identification of corruption risks in regulatory legal acts and legal acts affecting the activities of the Department.
The analysis of corruption risks was carried out by the composition of the Working Group, while independent experts (specialists) were not involved.
Identification of corruption risks in the organizational and managerial activities of the Department and its territorial divisions
The identification of corruption risks in the organizational and managerial activities of the Department and its territorial divisions was carried out on the following issues:
1) personnel management, including staff turnover;
2) conflict of interest settlement;
3) provision of public services;
4) implementation of permissive functions;
5) implementation of control functions;
6) development and distribution of budgetary and financial resources;
7) conclusion of contracts with individuals and legal entities;
8) development and operation of information systems;
9) other issues arising from the organizational and managerial activities of the object of analysis.
As of May 21, 2024, the staffing of the Department of State Revenue in the Akmola region and its territorial administrations is 394 units (Department-145, TUGD-249). The actual number is 359 units (91.1% of the staff), of which DGD -131 units, TUGD -228 units, vacancies -35, including DGD -14, TUGD -21.
In 4 months of 2024, the number of first-time employees in the civil service is 9 people. All civil servants meet the qualification requirements of their position.
Documents for special verification were sent to the national security agencies in a timely manner. For the first time, those who are accepted into public service are assigned a probation period and mentors are assigned.
In 4 months of 2024, a total of 26 people were fired, including DGD -9, TUGD -17, including:
- at their own request – 14;
- by competition to other DGD, UGD and organizations -7;
- for other reasons - 5.
There are no employees brought to disciplinary responsibility for acts discrediting the civil service and violations of the norms of the Code of Ethics by civil servants in 2023 and 4 months of 2024.
The study of the processes of public service in the Department and its territorial divisions (holding competitions for vacant positions, imposing disciplinary penalties, retraining and advanced training, mentoring, etc.) showed that, in general, they comply with the established requirements of legislation on public service.
All employees of the state revenue bodies of the Akmola region, including those who were first accepted into public service, the requirements of paragraph 3, Article 12 of the Anti-Corruption Code "On Combating Corruption" are fulfilled in full, anti-corruption restrictions have been adopted under signature.
The facts of early removal of disciplinary penalties, when committing a new offense, have not been established.
In the course of the conducted analysis on personnel management issues, corruption risks were not identified in the activities of the Department.
Ethical control in the civil service is an important mechanism for the prevention of corruption, violations of official ethics and conflict of interest resolution. Since 2016, by Decree of the President of the Republic of Kazakhstan dated 12/29/2015, No. 153 "On measures to further improve ethical standards and rules of conduct for civil servants of the Republic of Kazakhstan", the Institute of Ethics Commissioners in central and local government agencies has created conditions for improving official discipline and responsibility of civil servants, as well as an additional anti-corruption mechanism.
When checking the personal files of employees, it was established that the following employees of the State Department of the Akmola region are spouses:
Department of State Revenue of the Akmola region
-Abetov B.U., Head of the Legal Department and Abetova A.S., Head of the Department of Tariff Regulation and Customs Value of the Customs Control Department;
-S.K.Zhurumbayev, Chief Specialist of the Post-Customs Control Department of the Audit Department and N.D. Ibraeva, Chief Specialist of the Customs Control Department of the Customs Control Department;
- Amrin A.B., Head of the Debt Management Department and Amrina I.G., Chief Specialist of the Customs Control Department of the Customs Control Department;
UGD in Arshaly district (spouses)
- Safronov S.N., Chief Specialist of the Department for work with taxpayers and Safronova E.R., Chief Specialist of the Department of Tax Administration and Collection.
UGD in the Atbasar district (spouses)
- Tyulenov D.A., chief specialist of the Department for work with taxpayers and Seylova A.B., leading specialist of the department for work with taxpayers (currently in the social center. parental leave until 04/07/2025).
UGD in the Yerementau district (spouses)
- Sergienko S.V., Chief specialist of the Department for work with taxpayers, Ostrovskaya I.V., chief specialist of the department for work with taxpayers.
UGD in the Yesilsky district (spouses)
- E.G. Bekmurzin, Chief Specialist of the Department of Tax Administration and Collection, D.J. Kairova, Chief Specialist of the Department for work with taxpayers (currently in the social Center. parental leave until 11/29/2026).
UGD for the Tselinograd district
- Ryspekov A.E., Chief Specialist of the Department of Tax Administration and Collection and Kamzebaeva A.D., Chief Specialist of the Department for work with taxpayers;
- K.I. Karbaev, Chief Specialist of the Accounting and Organizational and Legal Work Department and S.S. Kalymtai, Chief Specialist of the Department for work with taxpayers (currently in the social Center. parental leave until 12/16/2025).
Based on the results of monitoring and studying the job descriptions and functional responsibilities of the above-mentioned employees, no facts of conflict of interest, occupation of a public position in direct subordination to close relatives, spouses and relatives have been established.
Regarding the identification of a conflict of interest, according to the information provided, there were no written requests about conflicts of interest or the possibility of its occurrence.
In the Department, the functions of the Ethics Commissioner are assigned to the Deputy Head of the Department. During the analysis of the activities of the Ethics Commissioner for 2023 and the current period of 2024, it was found that the Ethics Commissioner of the Department for the reporting periods carried out work within the framework of performing the functions assigned to him by the Regulation on the Ethics Commissioner, approved by Decree of the President of the Republic of Kazakhstan dated December 29, 2015 No. 153.
In accordance with paragraph 9) of paragraph 4 of the Regulation, the Ethics Commissioner is obliged to interact with civil society institutions and government agencies in order to prevent and prevent violations of the legislation of the Republic of Kazakhstan in the areas of public service, anti-corruption and the Code of Ethics, as well as to form a positive image of the public service.
Thus, the Ethics Commissioner of the Department is working to clarify the legislation of the Republic of Kazakhstan in the field of public service, corruption prevention, the Code of Ethics, as well as events on this topic (lectures, seminars, also with the participation of representatives of the Anti-Corruption Service, the Agency for Civil Service Affairs, articles in the media, Internet resources).
As part of the implementation of the concept of a "hearing" state body, the Ethics Commissioner of the Department conducts a personal reception of citizens according to the schedule of reception of individuals, representatives of legal entities posted on the Department's Internet resource, which corresponds to paragraph 9 of Section 3 of the Regulation on the Ethics Commissioner approved by Presidential Decree No. 153 dated 12/29/2015.
In order to monitor compliance with the norms of professional ethics, as well as the state of the moral and psychological climate in the team, a survey was conducted among employees of the state revenue authorities of the Akmola region.
The analysis shows the transparency of the activities of the Ethics Commissioner of the Department.
Currently, the state revenue authorities provide 42 public services to individuals and legal entities.
25 tax services and 17 customs services are provided electronically. Tax administration and control have been switched to automatic mode.
Taxpayers also provide tax reporting through the Taxpayer's Account, the E-Salyk mobile application.
In addition, the license is issued through the e-Government web portal www.egov .kz in the e-license application, which excludes direct contact between the licensee and the service provider. The provision of services in electronic form eliminates the occurrence of corruption risks.
With the introduction of the Astana-1 information system, 100% of customs declarations are provided remotely, thereby eliminating the human factor and there are no corruption risks. The time for processing and issuing declarations along the "green corridor" is now no more than 1 minute, it should be noted that previously such export procedures took from 45 minutes, and participants in foreign economic activity had to come to the OGD personally.
In total, the state revenue bodies of the Akmola region provided 709,419 public services in 2023, including in electronic form – 706,550 services or 99.6%.
In the 1st quarter of 2024, the state revenue bodies of the Akmola region provided 246,821 public services, including in electronic form – 246,329 services or 99.8%.
One of the key directions of the Department of State Revenue in the Akmola region is the work aimed at improving the quality of public services.
Strict observance of official ethics and state interests, education of high moral and ethical standards and "zero tolerance" to manifestations of corruption are promoted among the staff of the Department.
Thus, during the monitoring of applications for the EEA and applications to the portal of the Ministry of Internal Affairs of the Republic of Kazakhstan, it was found that in 2023 a total of 158 complaints were received, including 49 to the electronic complaint book of the portal of the Ministry of Internal Affairs of the Republic of Kazakhstan.
During the consideration of complaints, it was established that the reasons for contacting the state revenue authorities are taxpayers' disagreement with the accrued tax on vehicles, restriction of cash flow on bank accounts, questions on E-salik in connection with interruptions in the work of the program and the inability to pay taxes, questions regarding the timing of closure of sole proprietors, tax purse, universal declaration, There are also issues of hiding the income of individuals, etc.
Taxpayers were provided with motivated and comprehensive answers to all appeals and complaints by employees of state revenue agencies.
Appeals and complaints from individuals and legal entities about the facts of corruption offenses, abuse of official powers, illegal interference in the activities of private business entities by employees of state revenue bodies of the region from officials of state revenue bodies in the Akmola region were not received during the reporting period.
During the internal analysis of corruption risks related to the provision of public services, corruption risks were not identified in the department's activities.
During the internal analysis of corruption risks on the implementation of licensing functions in the Department's activities, corruption risks were not identified.
- Within the competence of the Customs Control Department, it is proposed to provide a state service "Issuance of a certificate of admission of an international transportation vehicle to the transportation of goods with customs seals and seals".
In accordance with Rules No. 665 of 07/10/2020, the application is accepted and the result of the provision of this type of public service is issued through the office of the service provider (on purpose) or through the e-government web portal www.egov.kz . in cases where the service recipient submits an incomplete set of documents in accordance with the list or submits the vehicle for consideration provided for by the decision of the customs commission, 2011 dated June 22, No. 676 (hereinafter referred to as the decision) and (or) expired documents, the service provider refuses to accept the application. Upon establishing the completeness of the submitted documents, the service provider registers the application and issues a permit document in the IS GBD "E-licensing" for the issuance of a vehicle permit for the transportation of goods with customs seals and seals.
During the study of the procedure for the provision of public services, it was established that the service recipient, without the participation of an official of the customs authority (customs inspection), can electronically register a vehicle and register a photo necessary for inclusion in the IS of the GBD "E-licensing". At the same time, in accordance with the order of 06/22/2011, there is a need for regulatory approval of a certain responsibility of the service recipient for the provision. №676. the type (series) of the design of the vehicle for the international carriage of an automobile vehicle (motor vehicles, trailers, semi-trailers and containers) for the carriage of goods with customs seals and seals, eliminating the need for the service recipient to appear at the customs authority, as well as eliminating the need to provide a package of documents on purpose (blank, blank)on paper to the technical requirements), since the authorization document is formed in the IS GBD "E-licensing", the contents of which are available both in electronic and printed form.
Thus, the presence of a "personal contact" of service recipients with an official of the customs authority excludes the possibility of a corruption risk.
Recommendations: the provision and issuance of the result of this type of public service is carried out only through an electronic application through the e-government web portal www.egov .kz IS GBD "E-licensing", except for the need for the service recipient to appear at the customs authority.
- In accordance with paragraph 1 of Article 146 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and other mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the deadline for conducting a tax audit specified in the order should not exceed thirty working days from the date of delivery of the order, unless otherwise established by this article.
According to paragraph 2 of Article 146 of the Tax Code, the deadline for conducting a tax audit may be extended:
1) for legal entities without structural divisions, individual entrepreneurs and non-residents operating through permanent establishments with no more than one location in the Republic of Kazakhstan, except for the cases specified in subparagraph 2) of this paragraph:
by the tax authority that appointed the tax audit - up to forty-five working days;
by a higher tax authority - up to sixty working days;
2) for legal entities with structural divisions and non-residents operating through permanent establishments with more than one location in the Republic of Kazakhstan, as well as for taxpayers subject to tax monitoring:
by the tax authority that appointed the tax audit - up to seventy-five working days;
by a higher tax authority - up to one hundred and eighty working days
Paragraph 4 of Article 146 of the Tax Code provides that the duration of the tax audit may be suspended by the tax authorities for a period of:
handing over to the taxpayer (tax agent) the requirement of the tax authority for the submission of information and (or) documents and the submission by the taxpayer (tax agent) of the information and (or) documents requested during the tax audit;
sending a request from the tax authority to other territorial tax authorities, state bodies, banks and organizations engaged in certain types of banking operations, and other organizations operating in the territory of the Republic of Kazakhstan, and obtaining information and (or) documents on the specified request;
sending a request for information to foreign countries and receiving information on it by tax authorities in accordance with international agreements;
preparation of a written objection by a taxpayer (tax agent) to a preliminary tax audit report and its consideration by the tax authority in accordance with the procedure established by the legislation of the Republic of Kazakhstan.
In this case, the tax authority carrying out the tax audit is obliged to hand over to the taxpayer (tax agent) against signature or send him by registered mail with notification or electronically a notice of suspension or resumption of the tax audit no later than three working days from the date of suspension or resumption with notification of the body of legal statistics. In this case, the notification of the suspension or resumption of the tax audit is considered to be delivered to the taxpayer (tax agent) electronically from the date of delivery of such notification by the tax authority to the web application. This electronic method applies to a taxpayer registered as an electronic taxpayer in accordance with the procedure established by Article 86 of this Code.
Based on the above, it follows that the Tax Code sets limits on the timing of tax audits.
At the same time, corruption risks in the system of state revenue bodies are possible during tax audits due to the extension of the timing of the tax audit by periodically sending minor requests to other tax authorities, as well as repeatedly handing over to the taxpayer (tax agent) the requirement of the tax authority to provide information (documents).
In addition, under these circumstances, there may be cases when the statute of limitations expires during the tax audit and as a result, the tax audit may be inconclusive or with small additional charges.
Such cases may arise when an employee of the state revenue authority conducting a tax audit colludes with a taxpayer (tax agent), as well as when officials improperly monitor the timely and high-quality completion of tax audits.
The main reasons for delaying the deadline for conducting tax audits may be:
- not timely submission of requirements for the provision of information (documents), sending requests for counter-checks to authorized bodies and second-tier banks;
- the timely resumption of inspections, based on the results of receiving responses to requests for counter-inspections, authorized bodies and second-tier banks;
- formal submission of requirements for the submission of information (documents) before the end of the verification period.
The information system "Electronic Control of Tax Audit" (hereinafter referred to as ECNA) provides for the possibility of viewing the created cases for conducting tax audits from the moment of their creation to their logical completion, including the suspension and resumption of tax audits.
During the study of Article 146 of the Tax Code and the timing of tax audits "Methodological recommendations for conducting tax audits" No. 6 dated 06.01.2017, corruption risks affecting the activities of territorial state revenue bodies during tax audits were identified, due to the fact that there are no references regarding sending requests to other tax authorities, to authorized state bodies, to second-tier banks, formation of analytical reports "Pyramid ..." (with the exception of liquidation complex tax audits and thematic audits to confirm the reliability of the amounts of value added tax submitted for refund). Earlier, in paragraphs 26 and 27 of the "Methodological recommendations for conducting tax audits" approved by the Order of the Chairman of the Tax Committee of the Ministry of Finance of the Republic of Kazakhstan dated 06/24/2011 No. 248, references were indicated.
Recommendations: it is proposed that tax audits, for which there is a repeated (more than two times) submission to the taxpayer (tax agent) of the tax authority's requirement to submit information (documents), as well as periodic sending of minor requests to other tax authorities (with the exception of duplicate requests), be attributed to the risk zone and implement monitoring of the quality of tax audits, if when considering (discussing) and approving new methodological recommendations for conducting tax audits, provide links to the direction of the above-mentioned requests.
During the internal analysis of corruption risks on the development and distribution of budgetary and financial resources, corruption risks were not identified in the Department's activities.
During the internal analysis of corruption risks on the issues of concluding contracts with individuals and legal entities, corruption risks were not identified in the Department's activities.
During the internal analysis of corruption risks on the issues of concluding contracts with individuals and legal entities, corruption risks were not identified in the Department's activities.
Upon termination of taxpayers' activities by force, according to the norms of Article 93 of the Tax Code, it is necessary to ensure compliance with the following conditions:
- before January 1 of the calendar year, but not less than the limitation period established by Article 48 of the Tax Code, which do not have unfulfilled notifications of desk control.
The Tax Code does not regulate the execution of notifications for violations identified during desk control (EHD) during the period when the taxpayer does not provide tax reports on the statute of limitations of Article 48 of the Tax Code, i.e. when undergoing the procedure of compulsory liquidation, the INIS information system does not see this EHD notification, and therefore, the notification remains not fulfilled.
Recommendations: it is proposed to consider making these amendments to Article 93 of the Tax Code. In case of termination of taxpayers' activities by force, according to the norms of Article 93 of the Tax Code, it is necessary to ensure compliance with the following conditions:
- before January 1 of the calendar year, but not less than the limitation period established by Article 48 of the Tax Code, which do not have unfulfilled notifications of desk control.