Analytical report
on the results of an internal analysis of corruption risks in structural divisions
Department of State Revenue for the North Kazakhstan region
The working group of the Department of State Revenue for the North Kazakhstan region (hereinafter referred to as the Department), on the basis of the order of the Head of the Department dated 03/29/2024 No. 79, conducted an internal analysis of corruption risks in the activities of the structural divisions of the Department in accordance with the Standard Rules for conducting an internal analysis of corruption risks, approved by the order of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Counteraction corruption.
The period of the event: started on 04/03/2024, ended on 05/17/2024.
The observed period: is from 04/01/2023 to 03/31/2024.
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.
The 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) the 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 04/01/2024, the approved staffing of the Department is 385 units, including the regional office SO – 183, territorial district offices and the city of Petropavlovsk CR - 202.
The actual number of administrative civil servants as of 04/01/2023 was 368, and there were 12 vacancies in the regional apparatus and district administrations.
During the period from 04/01/2023 to 03/31/2024, 109 employees were replaced, including 11 at their own request, 4 to other state bodies, 1 for a negative motive, 7 for retirement, -1 for death, due to relocation, child care and other reasons - 16, in the order of transfer and by competition within the state body – 69.
135 specialists have improved their qualifications in the Educational and Methodological Center subordinate to the organization of education, 23 newly hired employees have been retrained, including 7 from the regional apparatus, 16 from the territorial bodies of state revenue.
For the period from 04/01/2023 to 03/31/2024, 1 employee was disciplined for violating the norms of the Code of Ethics, and there is also 1 fact of committing a corruption offense. There are no employees brought to disciplinary responsibility for acts discrediting the civil service.
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.
Employees of the state revenue bodies of the North Kazakhstan region, including those who were first employed in public service, the requirements of paragraph 3, Article 12 of the Law of the Republic of Kazakhstan "On Combating Corruption" are fully fulfilled, anti-corruption restrictions have been adopted under signature.
During the period from 04/01/2023 to 03/31/2024, 63 employees were brought to disciplinary responsibility (remark - 19, reprimand – 37, severe reprimand – 5, 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 civil service is an important mechanism for the prevention of corruption, violations of official ethics and conflict of interest resolution.
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.
In order to prevent and resolve conflicts of interest, based on the results of studying job descriptions, functional responsibilities of employees of the Department, as well as the minutes of the meeting of disciplinary responsibility of the Ministry of Finance of the Republic of Kazakhstan, measures were taken in relation to an employee of the Department in accordance with subparagraph 3 of paragraph 3 of Article 15 of the Law of the Republic of Kazakhstan "On Combating Corruption" (the employee was dismissed at his own request).
Since 01/15/2024, the functions of the ethics Commissioner in the Department have been assigned to the deputy head of the Department, Meiramov Sayan Zhanbyrshinovich, for the period from 04/01/2023 to 01/14/2024, the functions of the ethics commissioner were assigned to the deputy head of the Department, Shaikenov Bauyrzhan Mergenbaevich.
During the analysis of the activities of the ethics commissioners for the period from 04/01/2023 to 03/31/2024, it was found that the ethics commissioners of the Department for the reporting periods carried out work within the framework of performing the functions assigned to it by the Regulation on the Ethics Commissioner, approved by Decree of the President of the Republic of Kazakhstan dated 12/29/2015 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 civil service, there is interaction with civil society institutions and government agencies.
Thus, the ethics commissioners of the Department, during a personal reception, carried out work to clarify the legislation of the Republic of Kazakhstan in the field of public service, corruption prevention, and the Code of Ethics to 11 civil servants of the Department, chaired by B.M. Shaikenov (9 civil servants), S.J. Meiramov. (2 civil servants), together with the Department of the Agency of the Republic of Kazakhstan for Civil Service Affairs for the North Kazakhstan Region, a seminar on the topic was held in the 3rd quarter of 2023: "Clarification of standards of conduct for civil servants", together with the anti-corruption service of the North Kazakhstan Region, a seminar was held in the 1st quarter of 2024 on the topic: Compliance with the law of the Republic of Kazakhstan "On Combating Corruption", norms of standards of conduct of the Ethical Code of Civil Servants of the Republic of Kazakhstan, novelties of the anti-corruption legislation of the Republic of Kazakhstan."
In addition, during the period from 04/01/2023 to 03/31/2024, anti–corruption events were held (a total of 328 technical studies and seminars were held among state revenue collectives, 457 Internet resources and articles in the media).
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, an anonymous survey was repeatedly conducted among employees of state revenue agencies in 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 norms of 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 agencies, since the level of quality of public services is one of the indicators of the economic and social development of the country.
Currently, 42 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:
25 services - in the tax sphere,
17 services – in the customs sphere.
Of these, 34 types of public services are provided at the regional and district levels, including: 20 - tax, 14 - customs services.
For the period from 04/01/2023 to 03/31/2024, the state revenue authorities of the North Kazakhstan region provided 392,787 public services.
Including:
in the tax sphere – 378,758 services;
There are 14,029 services in the customs sphere.
In terms of categories of service recipients, in general, 252,932 services were provided to individuals, and 139,855 services were provided to legal entities.
In order to increase the number of users of electronic services, which contributes to improving the quality indicators of public services in the region, explanatory work is carried out on an ongoing basis with taxpayers about the benefits of receiving electronic services.
During the period from 04/01/2023 to 03/31/2024, the state revenue authorities generally conducted 2,428 measures for taxpayers and the Department of Foreign Economic Activity to improve the quality of services and clarify tax and customs legislation.
As part of the transformation of services, barrier-free conditions for receiving public services have been fully created in all 14 Centers of the territorial bodies of state revenue, according to the principle of "equal with equal".
Favorable and comfortable conditions have been created for service recipients, customer orientation is ensured, public services are provided in accordance with the requirements of the legislation of the Republic of Kazakhstan, in compliance with the legitimate rights and interests of the service recipient.
The necessary conditions have been created for people with disabilities to receive high-quality public services, there are ramps, call buttons, etc. Self-service terminals operate in all territorial bodies of state revenue, where, with the help of 39 computers installed, it is possible to send electronic tax reports and receive the necessary electronic services.
For the period from 04/01/2023 to 03/31/2024, 1,896 motivated refusals to provide services were given, which is 0.5% of the total number of public services provided. There are no unjustified refusals to provide public services.
Violations of the deadlines for the provision of public services were not allowed in the Department.
There are no complaints about the quality of public services.
In order to improve the quality of public services and exclude violations of the deadlines for the provision of services, internal quality control of public services is carried out on an ongoing basis.
So, checks were carried out using the "Secret consumer" method. For the period from 04/01/2023 to 03/31/2024, 7 inspections:
State Revenue Management in Zhambyl district (certificate dated 05/17/2023);
State Revenue Management in Tayynshinsky district (certificate dated 06/05/2023);
Customs post "Tayynsha" (certificate dated 06/05/2023):
State Revenue Management in the Ualikhanov district (certificate dated 07/26/2023);
State Revenue Management in Akzhar district (certificate dated 07/27/2023);
State Revenue Management for the Yesilsky district (certificate dated 08/29/2023).
State Revenue Management in Petropavlovsk (certificate dated 02/27/2024).
Statistical data of Electronic Queue Management Systems operating in the Centers for the Provision of Services of the State Revenue Administration in Petropavlovsk and the State Revenue Administration in the Kyzylzhar district were systematically monitored by waiting time in the queue, taxpayer service time, estimates of the satisfaction of the service recipient with the quality of the service received and other parameters.
During the period from 04/01/2023 to 03/31/2024, the principle of high–quality taxpayer service - "Waiting in line for no more than 20 minutes" was not violated. The average waiting time in the queue in the Centers was 1 minute, that is, there were actually no queues. The average service time is 5 minutes.
For high-quality consulting, when taxpayers apply, a moderator and an employee of the office are identified in the Department building. A workplace with the installation of computers and necessary equipment is organized in the Department building.
According to the results of the audit, it was found that, in general, the organization of the work of the Service Center meets the requirements of the Portrait of the Customer Service Center approved by the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated December 26, 2023 No. 614.
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.
Customs regulation is a complex and versatile layer of customs business. In this regard, in recent years, the emphasis in the implementation of customs clearance and customs control by the authorities authorized in the field of determining customs policy and customs administration has been placed on the automation of all processes and operations.
One of the main principles in customs is the principles of full administration of transported goods and selectivity of customs control.
Thus, according to Article 393 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter - the Code), when conducting customs control, customs authorities proceed from the principle of selectivity of objects of customs control, forms of customs control and (or) measures ensuring customs control.
Currently, the selection of objects of customs control, forms of customs control and (or) measures to ensure customs control is carried out by the risk management system (hereinafter – RMS). The work of the RMS is automated and takes place within the framework of customs clearance of electronic declarations for goods (hereinafter - EDG) through the IS "ASTANA-1".
In accordance with paragraph 5 of Article 393 of the Code, forms of customs control and (or) measures ensuring customs control are applied by customs authorities to ensure compliance with customs and other legislation of the Republic of Kazakhstan.
The application by customs authorities of forms of customs control and (or) measures ensuring customs control during customs operations related to customs clearance before release is carried out only on the basis of an automated risk management system.
In accordance with paragraph 11 of Article 393 of the Code, when conducting customs control, customs authorities and their officials are not entitled to establish requirements and restrictions not provided for by the customs legislation of the Eurasian Economic Union, customs and other legislation of the Republic of Kazakhstan.
The main regulatory documents for customs clearance are the Rules for Customs clearance of Goods by state revenue officials approved by Order No. 73 of the Minister of Finance of the Republic of Kazakhstan dated January 26, 2018 (hereinafter referred to as the Rules) and the Standard of the state service "Customs clearance and release of goods using a declaration for goods in the form of an electronic document" (hereinafter referred to as the Rules – Standard).
According to paragraph 9 of the Rules, the actions of the service provider (Department and its official) related to notifying the service recipient (declarant) of the EDG statuses (submitted, accepted, registered, refused registration, issue authorized, issue suspended, revoked, conditional release) are carried out through Information Systems in real time.
In accordance with paragraph 19 of the Rules, after registration of the EDG, a risk management system is used by the service provider to verify the information stated in it through Information Systems for the purpose of determining forms of customs control and (or) measures ensuring customs control.
According to paragraph 21 of the Rules, when determining the forms of customs control and (or) measures ensuring customs control by the risk management system, an authorized official applies such measures.
At the same time, the service provider, through Information Systems, sends a notification to the service recipient about the measures assigned by the risk management system to minimize risks.
Thus, the RMS defines the following customs control measures:
- check documents and information on the subject of attribution or non-attribution of declared goods to products subject to export control in accordance with the List approved by Resolution of the Government of the Republic of Kazakhstan dated 05.02.2008 No. 104. If there is a suspicion that the goods are classified as products subject to export control and there are no permits, conduct a customs inspection with video recording.
- check documents and information for the presence of goods with intellectual property objects (hereinafter – the IPO) and the corresponding codes of the Consignment Note of Foreign Economic Activity included in the customs register of the IPO. Upon presentation by the declarant of relevant documents and information confirming the absence of signs of violation of the rights of the copyright holder to the IPO, release goods; If the relevant documents and information are not provided, conduct customs inspection; If there is an IPO, suspend the release of goods and take measures in accordance with Article 198 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan.
Paragraph 22 of the Rules regulates the actions of an official in the order of execution of assigned activities.
In accordance with paragraph 23 of the Rules, based on the results of the application of risk minimization measures defined by the risk management system, an authorized official fills out a report on the results of the measures taken to minimize risk in the Information System of the service provider.
The detection of violations of this nature without the use of forms of customs control is a corruption risk in the activities of a state body.
In accordance with Article 407 of the Code, when conducting customs control, customs authorities apply the following forms of customs control: obtaining explanations; checking customs, other documents and (or) information; customs inspection; customs inspection; personal customs inspection; customs inspection of premises and territories; customs inspection.
At the same time, in accordance with Article 409 of the Code, verification of customs and other documents and (or) information is carried out in order to verify the accuracy of information, the correctness of filling in and (or) processing of documents, as well as for other purposes to ensure compliance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.
Verification of customs and other documents and (or) information in relation to the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in documents submitted to the customs authorities may be carried out both before and after the release of goods.
Verification of customs, other documents and (or) information in relation to the customs declaration, documents confirming the information stated in the customs declaration, information stated in the customs declaration and (or) contained in documents submitted to the customs authorities, initiated before the release of goods, is carried out in accordance with Article 410 of the Code.
Recommendations: the introduction of additional measures of format and logical control when filling out and sending a declaration for goods to information systems for compliance with the conditions of paragraph 7 of the Rules. In particular, this will exclude the possibility of filing a declaration for goods without filling in column 30 and other similar violations, which in turn will eliminate corruption risks during customs clearance.
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 Development and operation of information systems, corruption risks were not identified in the Department's activities.