Analytical report on the results of an internal analysis of corruption risks in the Export Control Department of the State Revenue Department for the North Kazakhstan region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
for 2021.
Internal analysis of corruption risks in the activities of structural divisions of the Department of State Revenue in the North Kazakhstan region (hereinafter referred to as the Department) was carried out in accordance with the methodological recommendations for internal analysis of corruption risks approved by the Order of the Chairman of the Agency of the Republic of Kazakhstan for Combating Corruption dated April 07, 2021 and on the basis of the order of the Department No. 372 dated December 31, 2021 years.
The period of the event: started on 31.12.2021, finished on 06.01.2022.
Observed period: 2021.
Internal analysis of corruption risks was carried out in the following areas:
Export Control Department of the Department (hereinafter – UEC) is guided by the Law of the Republic of Kazakhstan "On Export Control" which establishes the basis and procedure for the export control of weapons, military equipment, nuclear and special non-nuclear materials, military products, dual-use goods and technologies, raw materials, materials, equipment, technologies, scientific and technical information and services related to their production and use in the interests of international and national security, and strengthening the non-proliferation of weapons of mass destruction.
The main task of the UEC is to prevent the illegal movement of dual-use and military goods on the internal border of the Eurasian Economic Union.
There are 4 automobile checkpoints on the territory of the North Kazakhstan region (hereinafter referred to as the APP), in 2021 3 APP are functioning.
The full–time staff of the Export Control Department in 2021 is 43 units, including 1 – head of the department, 28 – chief specialists, 14 - leading specialists. As a result of 2021, the staff of the Export Control Department was reduced, where the staff number as of January 01, 2022 amounted to 37 units, including 1 – head of the department, 25 – chief specialists, 11 - leading specialists.
In 2021, disciplinary practice was applied to employees of the UEC. 4 official investigations were conducted, 37 disciplinary penalties were imposed (2 – remarks, 32 – reprimands, 3 – warnings about incomplete official compliance). The main violation was the non-entry or entry of incorrect information on imported goods in the Module "Export control"/Appendix No. 3.
As a result of the work of the Export control department of the DGD for the North Kazakhstan Region, according to KBK 105115 "VAT on imports from the EAEU countries", with an annual plan of 17,971.6 million tenge, 19,280.6 million tenge was received, the percentage of the annual forecast was 107.3%, the excess of the forecast was 1,309.0 million tenge. At the same time, the growth rate in comparison with 2020 amounted to 108.8%. For reference, VAT from imports of 17,726.6 billion tenge was received in 2020.
The activities of the UEC are based on the following regulatory legal acts: the Law of the Republic of Kazakhstan "On Export Control", the Joint Order of the Chairman of the State Revenue Committee of the Ministry of Finance dated 31.05.2018 No. 221 and the Director of the Border Service of the National Security Committee of the Republic of Kazakhstan dated 06.06.2018. No. 405 "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, Order of the State Revenue Committee No. 361 dated 06/16/2021 "On Approval of 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.
Also, by the letter of the State Revenue Committee No.09.09.2020-gy No. KGD-20-12/5769- And the "Procedure for conducting a pilot project on monitoring goods and vehicles transported from the Kyrgyz Republic to the territory of the Republic of Kazakhstan and to the Russian Federation, from the Russian Federation to the territory of the Republic of Kazakhstan and to the Kyrgyz Republic" has been brought, with it is indicated that the duration of the pilot project is from September 10 to December 10, 2020, and for no.-13-1-17/5902- And from 14.09.2020, the "ALGORITHM for carrying out control measures in relation to goods" was brought, moved from the territory of the Kyrgyz Republic to the Republic of Kazakhstan and the Russian Federation and in the opposite direction." It should be noted that this pilot project has not been approved by any regulatory document. However, to date, employees of the UEC Department are working on hanging navigation seals.
By letter of the CGD No. ex: CGD-20-12/19743- And from 08/26/2021, the Department was instructed to strengthen control measures with respect to motor vehicles (hereinafter referred to as ATS) that import wheat from the territory of the Russian Federation by hanging navigation seals.
In pursuance of this order, from August 31, 2021 to December 31, 2021, the specialists of the UEC at the automobile checkpoints of the North Kazakhstan region hung 5507 seals on PBX importing grain products. Of these, only 145 navigation seals, 5362 plastic seals. These facts indicate that navigation seals are not provided in full.
Based on the above, we recommend:
To provide UEC specialists with navigation seals in full, since the use of plastic seals is not regulated by regulatory legal acts and internal documents, which in turn leads to corruption risks.
By the joint Order of the SRC of the Ministry of Finance of the Republic of Kazakhstan dated 15.04.2019 No. 172 and the PS of the National Security Committee of the Republic of Kazakhstan dated 12.04.2019 No. 245-pa "On Amendments and Additions to the joint Order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated May 31, 2018 No. 221 and the Director of the Border Service of the National Security Committee of the Republic of Kazakhstan dated June 6, 2018 No. 405-PA "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 of the State border of the Republic of Kazakhstan, which does not coincide with the customs border of the Eurasian Economic Union"" paragraphs 5 and 6 define the tasks and organization of interactions 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.
-Item 5. The territorial bodies of the SRC of the Ministry of Finance of the Republic of Kazakhstan and the units of the PS of the National Security Committee of the Republic of Kazakhstan focus their main efforts (within their powers) on:
suppression of attempts to illegally transport arms, military equipment, nuclear and special non-nuclear materials, military products, dual-use goods and technologies, raw materials, materials, equipment related to their production and use in the interests of international and national security across the State border;
suppression of the transportation of narcotic, psychotropic substances and precursors across the State border;
monitoring of the export across the State Border to the territory of the EAEU member States of goods imported into the territory of the Republic of Kazakhstan from the territory of third countries to which reduced duty rates may be applied, as well as the size of such rates;
monitoring of all goods and goods transported across the State Border.
- item 6. Interaction of the territorial bodies of the SRC of the Ministry of Finance of the Republic of Kazakhstan and the units of the PS of the National Security Committee of the Republic of Kazakhstan is carried out in the following forms:
organization and implementation of measures to protect the economic and other interests of the individual, society and the state at the State Border, including the inspection of vehicles, cargo and goods transported across the State Border;
exchange of operational information on the identification and suppression of illegal activities related to the illegal movement of persons, vehicles, goods and goods across the State border;
preparation and implementation of joint measures to ensure reliable protection of the State Border, control over the order of movement of persons, vehicles, goods and goods across the State Border;
conducting joint measures to prevent and localize conflict situations, eliminate their consequences;
carrying out joint measures to prevent the facts of illegal movement of vehicles, cargo and goods, including with the use of service animals and special technical means;
implementation of measures for the arrangement of checkpoints across the State Border and the creation of necessary social and living conditions for officials 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 at checkpoints across the State Border;
carrying out in accordance with the established procedure, in the presence of properly executed documents and passing the established types of control, the admission of persons, vehicles, goods and goods;
taking measures to minimize the time of control and prevent unjustified prolongation of the time allotted for conducting control operations within their powers
, implementing measures to equip checkpoints across the State Border and creating the necessary social and living conditions for officials 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 at checkpoints across the State Border.
At the same time, in order to carry out the above actions, the specialists of the Export Control Department do not have special training in identifying these facts, and there is also no procedure for officials to inspect vehicles, cargo and goods transported across the State Border. The inspection is carried out visually, without having technical means of fixing or determining the goods.
Also, in case of violations, specialists do not have the right to detain and place PBX in temporary parking lots until all the circumstances are clarified and violations are eliminated, or the recipients of the cargo of the Republic of Kazakhstan are identified.
Based on the above, we recommend:
Amendments to the current legislation, to develop a methodology for the procedure of actions of export control specialists in the organization of work (inspection, inspection of vehicles, detention of vehicles, etc.) at automobile checkpoints to prevent corruption offenses.
In order for officials to comply with the Law of the Republic of Kazakhstan dated November 18, 2015 No. 410-V of the ZRK "On Combating Corruption" and preventing corruption offenses at automobile checkpoints on the State Border of the Republic of Kazakhstan, we propose to introduce chest video recorders for officials checking documents and information for movement of prohibited goods across the State Border and scanning shipping documents. documents.
The chest DVR will allow you to determine the location of the event, make continuous video and audio recording while on duty in all weather conditions, monitor the location of export control employees in the border control zone using the GPS system. The device has a large amount of memory in the form of non-removable media, there is a color recording function, etc.
The software of this technical solution is designed in such a way that the personnel cannot influence (delete, change, etc.) the recorded files and settings in any way. Only the responsible employee will be able to get a complete picture of the work of employees, using specially equipped electronic terminals that simultaneously transmit the data recorded during the shift to the central terminal for archiving and analysis, and recharge the personal DVR for the next shift. All actions with the camera will be reflected in a special text file (all on and off with the exact time).
Another advantage of using chest video recorders will be the ability to assess the quality of work performed by an export control officer. The analysis of video recordings will allow you to evaluate the behavior of an employee when providing a service, especially when communicating with citizens, how he advises, how he works, etc. This will make it possible to improve the work of the Export control Department.
Information from video recorders can be transmitted centrally to the central office, which will allow monitoring the legality of the actions of officials at automobile checkpoints on the State Border of the Republic of Kazakhstan. As well as timely transmission of data from checkpoints to the central office.
In turn, officials of state revenue bodies will be protected from provocative moments at the State Border, as well as compliance with the anti-corruption legislation of the Republic of Kazakhstan.
It is also necessary to carry out training and admission of the UDL to the automated systems of the IDC (inspection and inspection complex) of the PS of the National Security Committee of the Republic of Kazakhstan at checkpoints across the State Border. This task, in connection with the automation of the process, will solve the problems of cargo identification, fixing the passage of vehicles, the speed of passing the border. The creation of a situation center in the central office of the SRC to view records online will reduce risks and improve administration.
Implementation of the ASKDT system (automated system of accounting for the control of delivery of goods) on the principle established at the customs border, with the issuance of an "obligation / notification" of the carrier about the delivery of cargo to the destination (in the area of activity of a certain DGD). This measure will lead to a reduction in cases of non-delivery of goods and tax evasion.
At the moment, it is necessary to install electronic scales to account for the mass of the vehicle in order to prevent the passage of reflected empty cars with the actual cargo, but not specified in the accompanying documents.
Also, the Department of Economic Investigations in the North Kazakhstan region (hereinafter - the North Kazakhstan Region) is currently investigating a criminal case under Article 234, Part 3, paragraph 2, Article 264, Part 1, 2 of the Criminal Code of the Republic of Kazakhstan on the organization of smuggling across the customs border of the Eurasian Economic Union of Japanese–made vehicles on a particularly large scale.
Within the framework of the criminal case, on the basis of a search order, in connection with the sanity of complicity in organizing the smuggling of Japanese-made vehicles across the customs border of the Eurasian Economic Union, on 02/23/2021, employees of the DER of the North Kazakhstan Region searched the workplace and rest room of the employees of the Department's UEC at the Karakoga automobile checkpoint of the M.Zhumabayev district of the North Kazakhstan region.
As a result of the search by the employees of DER SKO , the following items were seized:
-acts of data reconciliation between employees of the Border Service of the National Security Service of the Republic of Kazakhstan and employees of the UEC Department;
-log of the issuance of Notices, accounting for the issuance of Memos on the SNT;
-the scanned documents and information were unloaded from office computers.
Currently, the Investigative Department of the National Security Committee for the North Kazakhstan Region is investigating criminal case No. 215900121000062 under paragraph 1 of Part 4 of Article 361 of the Criminal Code of the Republic of Kazakhstan "Abuse of official authority", where all employees of the Department's Export Control Department are called for questioning as witnesses.
According to paragraph 3 of Chapter 2 of 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 SRC of the Ministry of Finance of the Republic of Kazakhstan No. 361 dated 06/16/2021, "an official monitoring goods and vehicles:
1) scans shipping documents received from the carrier;
2) enters information about the transported goods and PBX into the "Export control" Module;
3) checks the presence of the issued SNT in the "Export control" Module;
4) checks the presence of risks for the exporter/importer/carrier in the "Export Control" Module;
5) verifies the information in the shipping documents in order to identify the facts of movement of goods from the List, prohibited goods and goods from the List of products across the State Border.
In accordance with paragraphs 3.3 and 3.5 of the job description of the UEC specialist approved by Department Order No. 350 dated 10.12.2021, his duties include monitoring the movement of products subject to export control across the State Border at checkpoints that do not coincide with the customs border of the EAEU, as well as taking measures to eliminate identified violations in the field of export control legislation. control of the Republic of Kazakhstan.
Order No. 361 of 06/16/2021 does not establish the procedure for the actions of UEC employees when importing motor vehicle spare parts to the territory of the Republic of Kazakhstan, as well as it is not possible for UEC employees to determine on the territory of the state border, for compliance with the HS code presented by the carrier in the consignment notes, whether this cargo is for disassembly for spare parts or is a solid transport the tool is in a fixed state.
Based on the above, we recommend:
In order to prevent possible manifestations of corruption risks, send a proposal to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, where it is necessary to determine the procedure for the actions of officials of state revenue bodies when determining whether the goods indicated in the consignment notes presented by the carrier of the HS code, whether this cargo is for disassembly for spare parts or is an integral vehicle in a corrected condition, according to which, A decision will be made to allow or prohibit the import into the territory of the Republic of Kazakhstan of these goods 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.