Analytical Report
on the Results of the Internal Analysis of Corruption Risks in Structural Units of the Department of State Revenues for the North Kazakhstan Region
Based on the Order of the Head of the Department dated March 17, 2026, No. 77, the Working Group of the Department of State Revenues for the North Kazakhstan Region (hereinafter referred to as the Department) conducted an internal analysis of corruption risks within the activities of the Department’s structural units, in accordance with the Model Rules for Conducting Internal Analysis of Corruption Risks, approved by the Order of the Chairman of the Agency of the Republic of Kazakhstan for Public Service Affairs and Anti-Corruption.
Period of conduct: started on April 1, 2026, completed on May 14, 2026.
Observation period: from April 1, 2025, to March 31, 2026.
In accordance with the Guidelines, the internal analysis of corruption risks within 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 conducted by the members of the Working Group; no independent experts (specialists) were involved.
Identification of corruption risks in the organizational and managerial activities of the Department and its territorial units.
The identification of corruption risks within the Department was conducted based on the following issues:
As of April 1, 2026, the approved staff headcount of the Department is 381 units, including 182 units in the regional central office and 199 units in the territorial district offices and the Department for Petropavl.
As of April 1, 2025, the actual headcount of administrative public servants was 364, with 6 vacancies in the regional central office and 11 vacancies in the district offices.
During the period from April 1, 2025, to March 31, 2026, employee turnover totaled 136 staff members, including 29 resignations by mutual consent (voluntary resignations), 8 transfers to other government agencies, 1 dismissal on negative grounds, 10 departures due to other reasons, and 88 internal transfers and appointments through competitive selection within the government agency.
Seventy (70) specialists completed advanced training at the subordinate educational organization "Training and Methodological Center," and 20 newly hired employees underwent retraining, including 5 from the regional central office and 15 from the Territorial State Revenue Offices.
During the period from April 1, 2025, to March 31, 2026, no employees were subjected to disciplinary liability for actions that discredit the public service.
A review of public service procedures within the Department and its territorial units (including competitive selection for vacant positions, imposition of disciplinary sanctions, retraining and advanced training, mentorship, etc.) demonstrated that, overall, they comply with the established requirements of the legislation on public service.
The employees of the State Revenue authorities of the North Kazakhstan Region, including those newly hired to the public service, fully comply with the requirements of Paragraph 3, Article 12 of the Law of the Republic of Kazakhstan "On Combating Corruption," and have acknowledged anti-corruption restrictions in writing.
During the period from April 1, 2025, to March 31, 2026, 50 employees were subjected to disciplinary liability (including 15 notices of caution, 33 reprimands, and 2 demotions).
No instances of early lifting of disciplinary sanctions upon the commission of a new misconduct were identified.
The analysis of personnel management issues within the Department's activities revealed no corruption risks.
Ethical control in the public service is an important mechanism for the prevention of corruption manifestations, violations of professional ethics, and the resolution of conflicts of interest.
The introduction of the institution of Ethics Commissioners within central and local government agencies has created the necessary conditions to enhance the professional discipline and accountability of public servants, while also providing an additional mechanism for combating corruption.
Based on the review of job descriptions and functional duties of the Department's employees, no conflicts of interest or instances of holding a public position under the direct supervision of close relatives, spouses, or in-laws were identified.
Within the Department, the functions of the Ethics Commissioner are assigned to Sayan Zhanbyrshinovich Meiramov, Deputy Head of the Department.
The analysis of the Ethics Commissioner's activities during the period from April 1, 2025, to March 31, 2026, established that the Department's Ethics Commissioner carried out work during the reporting periods within the scope of functions assigned to him by the Regulations on the Ethics Commissioner, approved by Decree No. 153 of the President of the Republic of Kazakhstan dated December 29, 2015.
In order to prevent and preclude 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 foster a positive image of the public service, active cooperation is maintained with civil society institutions and government agencies.
Specifically, the Department's Ethics Commissioner carried out work to clarify the legislation of the Republic of Kazakhstan in the areas of public service, corruption prevention, and the Code of Ethics during personal reception sessions for 14 public servants of the Department.
In the second quarter of 2025, under the chairmanship of the Ethics Commissioner, S. Zh. Meiramov, explanatory work was conducted among the staff of the Department and its territorial State Revenue Offices on the compliance of public servants with generally accepted moral and ethical standards during off-duty hours and the prevention of violations of professional ethics.
In the third quarter of 2025, under the chairmanship of the Ethics Commissioner, S. Zh. Meiramov, a seminar was conducted for the Department's staff on the topic: "Prevention of public servants appearing in public places under the influence of alcohol, as well as driving vehicles while intoxicated."
For the purpose of preventive anti-corruption measures, a meeting was held with the employees of the Department's territorial State Revenue Offices.
Additionally, a seminar-training session was conducted for the Department's staff with the participation of an officer from the Local Police Service Department of the Police Department of the North Kazakhstan Region.
In the fourth quarter of 2025, under the chairmanship of the Ethics Commissioner, S. Zh. Meiramov, a seminar-meeting was conducted for the staff of the Department and its territorial divisions on the topics of "Anti-Corruption" and "Compliance with the Code of Ethics of Public Servants of the Republic of Kazakhstan," with the participation of a representative from the Department of the Agency of the Republic of Kazakhstan for Public Service Affairs for the North Kazakhstan Region.
In order to prevent corruption offenses and instill zero tolerance for corruption, the Department's employees visited the Republican State Institution "Institution No. 66" of the Criminal Executive System Committee of the Ministry of Internal Affairs of the Republic of Kazakhstan in the fourth quarter of 2025.
In the first quarter of 2026, under the chairmanship of the Ethics Commissioner, S. Zh. Meiramov, a legal awareness seminar was conducted for the Department's staff with the participation of an officer from the Department of the Agency of the Republic of Kazakhstan for Public Service Affairs for the North Kazakhstan Region.
A seminar-meeting was conducted on the topic "Cybercrimes: How to Avoid Becoming a Victim or an Accomplice to a Crime," with the participation of a senior detective from the Cybercrime Combating Department of the Police Department of the North Kazakhstan Region.
In addition, during the period from April 1, 2025, to March 31, 2026, anti-corruption events were held (totaling 221 technical training sessions and seminars among the staff of the Department and its territorial State Revenue Offices, and 246 publications on internet resources and articles in the mass media).
In order to monitor compliance with professional ethics and assess the state of the moral and psychological climate among the employees of the State Revenue Offices of the North Kazakhstan Region, anonymous surveys were conducted on multiple occasions. Overall, the moral and psychological climate within the teams and the compliance with the behavioral standards of the Code of Ethics of Public Servants of the Republic of Kazakhstan are maintained at an appropriate level.
The high-quality provision of public services is an important and strategic objective of the activities of the state revenue offices, as the quality level of public services serves as one of the indicators of the country's economic and social development.
Currently, the Register of Public Services, approved by the Order of the Acting Minister of Digital Development, Innovations and Aerospace Industry of the Republic of Kazakhstan No. 39/NQ dated January 31, 2020, includes 42 types of public services provided by the state revenue offices.
Including:
25 services in the tax sphere,
17 services in the customs sphere
Out of these, 34 types of public services are provided at the regional and district levels, including 20 tax services and 14 customs services.
During the period from April 1, 2025, to March 31, 2026, the state revenue offices of the North Kazakhstan Region provided 324 379 public services. Including:
in the tax sphere – 307 540 services;
in the customs sphere – 16 839 services.
In a breakdown by categories of service recipients, a total of 195 825 services were provided to individual citizens, and 128 554 services to legal entities.
To increase the number of electronic service users, which contributes to improving the quality indicators of public service provision, awareness-raising work is being conducted with taxpayers on a continuous basis regarding the benefits of utilizing electronic services. During the period from April 1, 2025, to March 31, 2026, the state revenue offices conducted a total of 2,492 events for taxpayers and participants of foreign economic activity (FEA) on issues related to improving service quality and clarifying tax and customs legislation.
As part of the service transformation, barrier-free conditions for receiving public services have been fully established across all 14 Centers of the territorial state revenue offices (hereinafter referred to as the TSROs) based on the "peer-to-peer" principle. Favorable and comfortable conditions have been created for service recipients, customer orientation is ensured, and the provision of public services is carried out in accordance with the requirements of the legislation of the Republic of Kazakhstan, while respecting the legal rights and interests of the service recipient.
The necessary conditions have been organized for individuals with disabilities to receive high-quality public services; ramps, call buttons, etc., are available. Self-service terminals operate in all TSROs, where, through 21 installed computers, it is possible to submit electronic tax reporting and access required electronic services.
During the period from April 1, 2025, to March 31, 2026, 2 586 reasoned refusals to provide services were issued, which accounts for 0.8% of the total number of public services provided. There were no cases of unjustified refusals to provide public services.
No violations of the deadlines for providing public services were permitted in the Department.
There were no complaints regarding the quality of public service provision.
In order to enhance the quality of public service provision and prevent violations of deadlines, internal quality control of public service delivery is carried out on a continuous basis.
Thus, audits were conducted using the "Mystery Consumer" method. During the period from April 1, 2025, to March 31, 2026, 10 audits were carried out:
State Revenue Department for the City of Petropavl (Certificate dated May 5, 2025)
State Revenue Department for the Esil District (Certificate dated May 29, 2025)
State Revenue Department for the Akzhar District (Certificate dated June 9, 2025)
State Revenue Department for the Oualikhanov District (Certificate dated June 11, 2025)
State Revenue Department for the Zhambyl District (Certificate dated June 19, 2025)
State Revenue Department for the Timiryazev District (Certificate dated July 24, 2025)
State Revenue Department for the Taiynsha District (Certificate dated September 8, 2025)
State Revenue Department for the Mamlut District (Certificate dated September 19, 2025)
State Revenue Department for the City of Petropavl (Certificate dated February 27, 2026);
Monitoring of statistical data from the Electronic Queue Management Systems operating in the Service Centers of the State Revenue Department for the City of Petropavl and the State Revenue Department for the Kyzylzhar District was carried out on a systematic basis, covering queue waiting times, taxpayer service times, service recipient satisfaction ratings regarding the quality of the service received, and other parameters. During the period from April 1, 2025, to March 31, 2026, the principle of quality taxpayer service – "Queue waiting time of no more than 20 minutes" – was not violated. The average queue waiting time in the Centers was 1 minute, meaning that queues were practically non-existent. The average service time was 3 minutes.
To ensure high-quality consulting when taxpayers apply, a moderator and a chancellery employee have been designated in the Department's building. A workstation equipped with computers and the necessary hardware has been organized within the Department's building.
Based on the results of the conducted audit, it was established that, overall, the workflow organization of the Service Center in this State Revenue Department complies with the requirements of the Portrait of a Customer Service Center, approved by Order No. 614 of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated December 26, 2023.
In the course of conducting the internal analysis of corruption risks regarding the provision of public services within the activities of the Department, no corruption risks were identified.
In the course of conducting the internal analysis of corruption risks regarding the implementation of licensing and permit functions within the activities of the Department, no corruption risks were identified.
In the course of customs administration, officials of the Department identified a non-compliance with the legislation of the Republic of Kazakhstan during the provision of the public service "Issuance of a Certificate of Approval for a International Transport Vehicle to Carry Goods under Customs Seals.".
In accordance with Paragraph 3 of Chapter 2 of the Order of the Acting Minister of Finance of the Republic of Kazakhstan No. 665 dated July 10, 2020 "On Approval of the Rules for the Provision of Public Services by the State Revenue Bodies of the Republic of Kazakhstan," after registering the application, the service provider conducts an inspection of the presented motor vehicle, trailer, or semi-trailer and, provided it complies with the technical requirements defined by the Decision, issues a certificate of approval. In doing so, the service provider shall fill in the "Issued by" column and Column 7 in the certificate of approval form, and specify the certificate number.
According to Paragraph 7 of Chapter II of Decision No. 15 of the Collegium of the Eurasian Economic Commission dated February 17, 2026, "On the Forms of the Certificate of Approval for an International Transport Vehicle to Carry Goods under Customs Seals and the Procedure for Issuing and Using Such a Certificate" (hereinafter referred to as the Decision), when submitting an application on an individual basis or an application by design type, the applicant's physical arrival at the customs authority and the presentation of the motor vehicle to the customs authority are not required.
At the same time, according to Subparagraph (c) of Paragraph 14 of the Decision, for the purpose of making a decision to issue or refuse to issue a certificate, the official of the customs authority to which the application on an individual basis or the application by design type has been submitted:
provided the application complies with the requirements established by Paragraphs 5, 8, and 10 of this Procedure (in case the application is submitted to the customs authority on an individual basis) or by Paragraphs 6, 8, 9, and 11 of this Procedure (in case the application is submitted to the customs authority by design type):
conducts, at the appointed date and time, a reconciliation of the original documents with the documents submitted in accordance with Paragraph 10 or 11 of this Procedure, making a "True Copy" notation (including the date) on the copies of the documents (in case the specified documents were submitted in hard copy) and certifying such notation with their signature and the imprint of the customs authority's stamp (in the Republic of Armenia) or a personal numbered stamp (in the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic, and the Russian Federation), as well as an inspection of the motor vehicle to verify its compliance with the requirements.
It should be noted that in Appendix 13 to the Order of the Acting Minister of Finance of the Republic of Kazakhstan No. 665 dated July 10, 2020, the timeframes for the provision of the public service are not established.
It should be noted that in Appendix 13 to the Order of the Acting Minister of Finance of the Republic of Kazakhstan No. 665 dated July 10, 2020, the timeframes for the provision of the public service are not established.
At the same time, Paragraph 13 of the Decision establishes that the customs authority to which the application on an individual basis or the application by design type has been submitted:
Thus, the specified inconsistencies in the legislation of the Republic of Kazakhstan contribute to the commission of various actions by officials, which may subsequently create corruption risks.
Recommendations: to amend the Order of the Acting Minister of Finance of the Republic of Kazakhstan No. 665 dated July 10, 2020 "On Approval of the Rules for the Provision of Public Services by the State Revenue Bodies of the Republic of Kazakhstan" regarding the procedure and timeframes for the provision of the public service "Issuance of a Certificate of Approval for an International Transport Vehicle to Carry Goods under Customs Seals" in accordance with Decision No. 15 of the Collegium of the Eurasian Economic Commission dated February 17, 2026.
In the course of conducting audits by the officials of the Department, there arises a high degree of direct contact with taxpayers, creating an opportunity to influence the results of tax audits.
The specified factors indicate the presence of corruption prerequisites and potential abuses of official authority, manifested in the unjustified understatement of additional tax assessments, deliberate delaying of the timeframes for conducting verification activities, as well as the use of official information for personal and other unlawful interests.
Recommendations: to implement remote access to the taxpayer's audited documents through an automated integration process with "1C: Accounting," with mandatory logging of all operations within the system.
In the course of conducting the internal analysis of corruption risks regarding the utilization and allocation of budgetary and financial funds in the activities of the Department, no corruption risks have been identified.
In the course of conducting the internal analysis of corruption risks regarding the conclusion of contracts with individual and legal entities in the activities of the Department, no corruption risks have been identified.
In the course of conducting the internal analysis of corruption risks regarding the development and operation of information systems in the activities of the Department, no corruption risks have been identified.