The working group of the Department of State Revenue for the North Kazakhstan region (hereinafter referred to as the Department), based on the order of the head of the State Revenue Department for the North Kazakhstan Region dated 02.05.2023 No. 84, conducted an internal analysis of corruption risks in the activities of the Department's structural units in accordance with the Standard Rules for 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 10.05.2023, finished on 13.07.2023.
Observed period: 2022 and the 1st quarter of 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 regulatory 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.
Identification of corruption risks in the Department was carried out on the following issues:
1) personnel management, including the identification of positions subject to corruption risks;
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 01.04.2023 The approved staffing of the Department in the amount of 385 units, including the regional apparatus CO – 180, territorial district administrations and Petropavlovsk CR - 205.
The actual number of administrative civil servants as of 01.04.2023 was 369, for the regional apparatus 5 and district administrations 11 vacancies.
During the period from 01.01.2022 to 31.03.2023, 46 employees left, including 24 at their own request, 1 for negative reasons (Agazhanov M.A.), 6 to other state bodies, 6 due to relocation, 2 due to death, 2 to the private sector, retirement – 2, for health reasons – 2, expiration of the employment contract – 1.
280 specialists have improved their qualifications in the Educational and Methodological Center subordinate to the organization of education, including 170 from the regional apparatus, 110 from the TUGD.
In addition, in order to improve the skills of 16 employees of the Department, a seminar on "Anti-corruption culture and integrity" was held.
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 for the period 2022 and the 1st quarter of 2023, as well as there are no facts of corruption offenses.
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 the legislation on public service.
Employees of the state revenue bodies of the North Kazakhstan 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 fully fulfilled, anti-corruption restrictions have been adopted under the signature.
For the period 2022 and the 1st quarter of 2023, 91 employees were brought to disciplinary responsibility (remark - 32, reprimand – 56, severe reprimand – 1, warning of incomplete official compliance - 2).
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 public service is an important mechanism for the prevention of corruption, violations of official ethics and the settlement of conflicts of interest.
The introduction of the institute of ethics Commissioners in central and local government agencies has created conditions for improving the official discipline and responsibility of civil servants, as well as an additional mechanism for combating corruption.
Based on the results of the study of job descriptions and functional responsibilities of employees of the Department, no facts of conflict of interest, occupation of a public position in direct subordination to close relatives, spouses and relatives have been established.
In the Department, the functions of the Ethics Commissioner are assigned to the Deputy head of the Department, Bauyrzhan Mergenbaevich Shaikenov.
During the analysis of the activities of the Ethics Commissioner for 2022 and the 1st quarter of 2023, it was found that the Ethics Commissioner of the Department for the reporting periods carried out work within the framework of the functions assigned to him by the Regulation on the Ethics Commissioner, approved by the Decree of the President of the Republic of Kazakhstan dated 29.12.2015 No. 153.
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 the formation of a positive image of the public service, there is interaction with civil society institutions and government agencies.
Thus, the Ethics Commissioner of the Department carried out work to clarify the legislation of the Republic of Kazakhstan in the field of public service, prevention of corruption, the Code of Ethics during a personal reception – 13 civil servants of the Department, chaired by UPE Shaikenova B.M. together with the anti-corruption service of the North Kazakhstan Region, in the 1st quarter of 2023, an intellectual brain-ring game was held among the employees of the DGD and UGD on the topic "There is no Corruption!", this event was widely covered in the media (publications in the Department's social networks and a video on the Kazakhstan Petropavlovsk television channel).
In addition, during the period from 01.01.2022 to 31.03.2023, anti–corruption activities were carried out (technical studies among UGD teams – 411, articles in the media - 12, Internet resources – 400).
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 Regulations on the Ethics Commissioner approved by Presidential Decree No. 153 of December 29, 2015.
In order to monitor compliance with the norms of official ethics, as well as the state of the moral and psychological climate in the team, an anonymous questionnaire was repeatedly conducted among employees of the state revenue bodies of the North Kazakhstan region. In general, the level of satisfaction of the Department's staff regarding the moral and psychological climate in the team and compliance with the standards of conduct of the Ethical Code of Civil Servants of the Republic of Kazakhstan is at the proper level.
High-quality provision of public services is an important and strategic task of the activities of state revenue bodies, since the level of quality of public services is one of the indicators of the economic and social development of the country.
At this time, 44 types of public services of state revenue bodies are included in the Register of Public Services approved by the Order of the Acting Minister of Digital Development, Innovation and Aerospace Industry of the Republic of Kazakhstan dated January 31, 2020 No. 39/NK.
Including:
27 services - in the tax sphere,
17 services – in the customs sphere.
Of these, 36 types of public services are provided at the regional and district level, including: 22 - tax, 14 - customs services.
For the period from 01.01.2022 to 31.03.2023, the state revenue bodies of the North Kazakhstan region provided 708,246 public services. Including: in the
tax sphere - 691,881 services;
in the customs sphere – 16 365 services.
In the context of categories of service recipients, in general, 411,694 services were rendered to individuals, 296,552 services to legal entities.
In order to increase the number of users of electronic services, contributing to the improvement of the quality indicators of the provision of public services in the region, explanatory work is carried out on an ongoing basis with taxpayers about the benefits of receiving electronic services. Including training seminars on step-by-step sending of electronic tax reports. There are "Unified consultation Days", seminars on step-by-step filling out and sending electronic reports, speeches in the media, on Facebook, where the advantages of receiving public services in electronic form are explained, brochures and booklets are distributed. In general, the state revenue authorities conducted 1,183 events for taxpayers and the Ministry of Internal Affairs on improving the quality of services and clarifying the NZ, TK.
Violations of the deadlines for the provision of public services in the Department were not allowed.
There are no complaints about the quality of public services.
In order to improve the quality of the presentation of public services and to exclude the admission of violations of the deadlines for the provision of services, internal quality control of the provision of public services is carried out on an ongoing basis.
So, checks were carried out by the "Secret Consumer" method. Including 9 inspections for 2022:
UGD in Petropavlovsk (certificate dated 30.03.2022);
UGD in Kyzylzhar district (certificate dated 20.04.2022);
UGD in Mamlyutsky district (certificate dated 16.05.2022);
UGD in Musrepov district (certificate dated 14.07.2022);
UGD in Ayyrtau district (certificate dated 20.07.2022);
UGD for the district named after Shal-Akyn (certificate dated 11.08.2022) ;
UGD for the district named after M.Zhumabayev (certificate dated 15.09.2022) ;
UGD for the Yesilsky district (certificate dated 03.11.2022) ;
UGD for the Timiryazevsky district (certificate dated 17.11.2022).
In the 1st quarter of 2023, 3 inspections were carried out:
UGD in Petropavlovsk (certificate dated 31.01.2023);
UGD in Akkayyn district (certificate dated 16.02.2023);
UGD in Kyzylzhar district (certificate dated 29.03.2023).
According to the results of the inspections, it was found that, in general, the organization of the work of the Service Center in this UGD meets the requirements of the Working Procedure of the Centers approved by the order of the SRC of the Ministry of Finance of the Republic of Kazakhstan dated 09.06.2016 No. 326.
During the internal analysis of corruption risks on the provision of public services in the activities of the Department, corruption risks were not identified.
During the internal analysis of corruption risks on the implementation of licensing functions in the activities of the Department, corruption risks were not identified.
In connection with the introduction of mandatory registration of the SNT (from 01.04.23) when crossing the State border of the Republic of Kazakhstan (import, export of goods) Employees of the VAT Administration Department within the EAEU are required to check the availability of issued SNTS for the transported cargo and confirm them in the IEC ESF IS. The absence of a SNT is not a reason for not skipping a PBX with cargo, while information from posts about the facts of the absence of a SNT is sent by internal e-mail to an employee in the Department for subsequent sending a letter to the tax authority at the location of the NP to consider the issue of compiling administrative material under Article 283-1 of the Administrative Code of the Republic of Kazakhstan with subsequent transfer to the the court. At the same time, the algorithm of these actions is not approved by a regulatory document.
In this part, there are risks of the human factor, in the case of non-transmission of information by any of the employees about the absence of the SNT, the NP has the opportunity to evade administrative responsibility.
Recommendations: To develop an algorithm of actions of employees of the VAT Administration within the framework of the EAEU in relation to taxpayers moving goods without registration of the SNT, to modernize the IEC ESF IC to reflect and send information on the above taxpayers for the purposes of administration and control by the UGD.
The Order of the SRC of the Ministry of Finance of the Republic of Kazakhstan dated 06/16/2021 No. 361 of the DSP provides for the reconciliation of the information specified in the shipping documents. According to paragraph 3 of Article 443 of the Tax Code of the Republic of Kazakhstan, shipping documents are understood as: international road waybill, railway waybill, waybill, single sample waybill, baggage list, postal list, baggage receipt, air waybill, bill of lading, as well as documents used when moving goods by pipeline and power lines, and other documents used in the movement of certain types of excisable goods, as well as accompanying goods and vehicles during transportation, provided by the laws of the Republic of Kazakhstan and international treaties to which the Republic of Kazakhstan is a party; invoices, specifications, shipping and packing lists, as well as other documents confirming information about goods, including the cost of goods, and used in accordance with international treaties to which the Republic of Kazakhstan is a party.
At the same time, in accordance with the Order of the Ministry of Finance of the Republic of Kazakhstan dated 28.06.2019 No. 654, when crossing the border, it is sufficient for the carrier to provide a consignment note (CMR).
In practice, in order to correctly enter information into the OGD information systems, it is necessary to enter the following information on carriers, namely the vehicle numbers (it is necessary to request a technical passport for the PBX), an invoice or other commercial document containing information about the cost of the goods being transported, if classified /not classified as dual-use goods - technical documentation.
Recommendations: In order to minimize corruption risks and monitor the movement of goods through automobile checkpoints within the EAEU, it is necessary to amend the regulatory document regulating the actions of officials in the implementation of export control at the state border of the Republic of Kazakhstan to make changes and additions to the list of necessary documents for the movement of goods across the state border.
In cases of violation by a taxpayer of the deadlines for submitting tax reports, employees of tax authorities compile administrative material and impose an administrative penalty.
The preparation of administrative materials is carried out manually by a specialist, while there is a possibility of not covering 100% of the persons who committed a violation in terms of the submission of financial tax reports, which creates corruption risks.
Recommendations: In order to minimize corruption risks and eliminate the human factor, we propose to automate the processes of imposing administrative penalties and sending out resolutions on the imposition of administrative penalties by analogy with the process of imposing administrative penalties by the police (based on the results of photo and video recording of traffic violations).
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.
Issuing notifications of non-submission of tax reports.
Currently, the analysis of the completeness of tax reporting is carried out by manually comparing information on the availability of registration records, taxation regimes, information on suspension of activities, liquidation, bankruptcy.
In the course of such an analysis, there is a possibility of incomplete coverage of taxpayers due to erroneous or deliberately incorrect actions of specialists of state revenue bodies.
Recommendations: in order to ensure the completeness of control over the provision of TNF, the exclusion of the human factor and the minimization of corruption risks, we propose to establish a channel of communication between the information systems of the SONO and INIS, automate the processes of searching for facts of unrepresented tax reporting and issuing notifications of non-submission of tax reporting.
Revocation of orders on suspension of expenditure operations on bank accounts.
In the course of the work carried out with taxpayers who do not submit tax reports, if the notification is not executed within the prescribed period, the tax authorities form an order to suspend spending operations on bank accounts (hereinafter referred to as RPRO).
The withdrawal of the RPO is made after the required reporting is submitted manually – by assigning the status "Executed" to the notification of non-submission of tax reports.
In accordance with paragraph 5 of Article 118 of the Tax Code, the RPO is canceled by the tax authority no later than one working day following the day of elimination of the reasons for the suspension of expenditure transactions.
In practice, the withdrawal of RPO is an automated process and may be delayed due to the lack of daily monitoring of existing RPO, notifications and submitted declarations due to labor costs.
On the other hand, taking into account that for many taxpayers, the withdrawal of the RPO is an issue requiring prompt resolution, corruption risks may also be hidden under the justification of the labor cost of monitoring the execution of notifications.
Recommendations: in order to eliminate the human factor and minimize corruption risks, we propose to automate the process of revoking the RPO by transferring information on the provision of tax reporting from the SONO information system to the INIS.
By Joint Order of the Chairman of the State Revenue Committee of the Ministry of Finance No. 221 dated 31.05.2018 and the Director of the Border Service of the National Security Committee of the Republic of Kazakhstan No. 405-PA dated 06.06.2018 "On Approval of the Procedure for Interaction of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan and the Border Service of the National Security Committee of the Republic of Kazakhstan in the implementation of control at the State Border of the Republic of Kazakhstan, which does not coincide with the Customs Border of the Eurasian economic union", with amendments and additions, introduced by the Orders of the Chairman of the State Revenue Committee of the Ministry of Finance No. 462 dated 08.10.2018 and the Director of the Border Service of the National Security Committee of the Republic of Kazakhstan No. 699-PA dated 09.10.2018, it is stipulated in clause 6 that state control and interaction of the territorial bodies of the SRC of the Ministry of Finance of the Republic of Kazakhstan and border formations of the PS of the National Security Committee of the Republic of Kazakhstan is carried out in the form of joint inspection of vehicles, cargo, and goods transported across the State border.
At the same time, we note that in accordance with the "Regulations for monitoring goods and vehicles transported through automobile checkpoints on the State Border of the Republic of Kazakhstan, which does not coincide with the customs border of the Eurasian Economic Union", approved by the order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan No. 361-dsp dated 06/16/2021, the functions of cargo inspection are not provided, whereas the functions of the border Service provides for inspection of all vehicles crossing the State Border.
At the same time, on the part of taxpayers, there may be facts of import or export of goods across the state border under the guise of other goods, a reflection of the understated mass (volume) of goods or under the guise of "empty".
On the basis of the above, in the absence of opportunities for inspection and fixing the conformity of the cargo with the information reflected in the SNT/SMR, conditions arise for tax evasion and corruption offenses.
Recommendations: we propose at the legislative level to develop a regulatory legal act on the inspection (inspection) of motor vehicles when crossing the state border and equipping automobile checkpoints with inspection complexes, car weights and other technical means, including chest video recorders.