General Provisions
The internal analysis of corruption risks in the activities of the State Revenue Department for Zhambyl Region was conducted in accordance with Article 8 of the Law of the Republic of Kazakhstan dated 18 November 2015 "On Combating Corruption", the Standard Rules for Conducting an Internal Analysis of Corruption Risks approved by Order No. 12 of the Chairman of the Anti-Corruption Agency of the Republic of Kazakhstan dated 19 October 2016, as well as the Methodological Recommendations for Conducting an Internal Analysis of Corruption Risks approved by Order No. 488 of the Chairman of the Anti-Corruption Agency of the Republic of Kazakhstan dated 30 December 2022.
The grounds for conducting the analysis were:
– Letter No. KGD-09-2-14/6229-VN dated 10 March 2026 from the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan;
– Order No. 234-neg dated 31 March 2026 of the Head of the State Revenue Department for Zhambyl Region "On Conducting an Internal Analysis of Corruption Risks";
– the approved schedule for conducting the internal analysis of corruption risks.
Analysis period: from 1 January 2025 to 31 December 2025.
Objects of analysis:
– structural divisions of the State Revenue Department for Zhambyl Region;
– territorial State Revenue Offices of Zhambyl Region.
Scope of analysis:
– organizational and managerial activities;
– human resource processes;
– provision of public services;
– implementation of control and licensing functions;
– tax and customs administration processes;
– operation of information systems;
– compliance with the legislation of the Republic of Kazakhstan in the field of anti-corruption.
Organization of the Internal Analysis of Corruption Risks
For the purpose of conducting the internal analysis of corruption risks, a working group was established by order of the Head of the State Revenue Department for Zhambyl Region, and the timeframe and responsible officials for conducting the analysis were determined.
Information on the commencement of the internal analysis of corruption risks was published on the Department's official website and official social media accounts, ensuring transparency of the analysis process and providing an opportunity for interested parties to participate.
Analysis of Corruption Risks in Regulatory Legal Acts
During the analysis of regulatory legal acts governing the activities of the State Revenue Department for Zhambyl Region, no provisions were identified that provide unjustified advantages to certain individuals or allow ambiguous interpretation of the powers of public officials.
The activities of state revenue authorities are regulated in accordance with the legislation of the Republic of Kazakhstan and departmental regulatory legal acts of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.
Analysis of Corruption Risks in Organizational and Managerial Activities
4.1. Human Resource Management
As of 31 December 2025, the authorized staffing level of the State Revenue Department for Zhambyl Region, including territorial divisions, amounted to 453 positions, while the actual staffing level was 419 positions.
During 2025, 51 individuals were recruited to public service, and employment relations with 43 employees were terminated.
During the reporting period, competitive recruitment procedures for filling vacant administrative civil service positions were conducted in accordance with the legislation of the Republic of Kazakhstan on public service.
At the same time, in 2025, court judgments entered into legal force with respect to certain officials of the state revenue authorities of Zhambyl Region who were found guilty of committing corruption-related criminal offenses.
These facts indicate the existence of corruption risks in certain areas of activity involving direct interaction between public officials and taxpayers, as well as participants in foreign economic activity.
Corruption Risk Factor:
The existence of processes involving direct interaction between public officials and individuals or legal entities in the exercise of official powers.
Causes and Conditions:
– implementation of certain procedures with the direct involvement of a public official;
– personal contact between public officials and service recipients;
– the need for further improvement of preventive and control mechanisms.
Recommendations:
– continue efforts to automate business processes;
– minimize cases of direct interaction with service recipients;
– ensure systematic analysis of judicial and disciplinary practice;
– strengthen preventive measures aimed at ensuring compliance with anti-corruption legislation.
4.2. Settlement of Conflicts of Interest
The analysis of personnel appointments, public service records, and managerial decision-making processes revealed no instances of conflict of interest.
4.3. Provision of Public Services
In 2025, a total of 559,315 public services were provided, including 556,913 services delivered electronically.
The share of public services provided in electronic format amounted to 99.6 percent.
No violations of public service delivery deadlines were identified based on inspection results or legally binding decisions of authorized bodies.
No systemic corruption risks were identified.
4.4. Implementation of Licensing Functions
In 2025, 319 licenses for the storage and sale of alcoholic products and 681 certificates authorizing vehicles to transport goods under customs seals and stamps were issued.
No violations of legislation were identified in the implementation of licensing functions.
No systemic corruption risks were identified.
4.5. Implementation of Control Functions
By the end of 2025, 3,384 tax audits and 55 customs audits had been completed.
Analysis of audit materials demonstrated that audit assignment and implementation procedures were carried out in compliance with the legislation of the Republic of Kazakhstan.
At the same time, activities involving direct interaction between public officials and audited entities remain potentially vulnerable processes and require continuous oversight by heads of structural divisions.
Analysis of Corruption Risks in Specific Business Processes
Table of Identified Corruption Risks
No. 1
Area of Activity: Tax Administration.
Business Process: Interaction with Taxpayers.
Corruption Risk Factor: Direct interaction between public officials and taxpayers in the exercise of official powers.
Supporting Evidence: A court judgment that has entered into legal force with respect to officials of the State Revenue Office for the City of Taraz.
Causes and Conditions: Personal contact during the implementation of certain administrative procedures.
Recommendations: Development of electronic services, strengthening of internal controls, and implementation of preventive measures.
Responsible Units: Public Services Division; Cameral Monitoring Division; Territorial State Revenue Offices.
No. 2
Area of Activity: Control over the Movement of Goods and Vehicles.
Business Process: Monitoring of Goods and Vehicles at Road Border Crossing Points.
Corruption Risk Factor: Direct interaction between public officials and participants in foreign economic activity.
Supporting Evidence: Court judgments that have entered into legal force with respect to officials of the VAT Administration Division within the Eurasian Economic Union framework.
Causes and Conditions: Existence of procedures requiring the participation of public officials during monitoring activities.
Recommendations: Further automation of monitoring processes and minimization of personal contact.
Responsible Unit: VAT Administration Division within the Eurasian Economic Union Framework.
Conclusion
Based on the results of the internal analysis of corruption risks, certain corruption risk factors were identified in processes involving direct interaction between public officials and taxpayers, as well as participants in foreign economic activity.
No facts indicating the existence of systemic corruption risks were identified in the areas of public service delivery, implementation of licensing functions, utilization of budgetary funds, public procurement, or settlement of conflicts of interest.
In order to eliminate the identified causes and conditions, measures should be implemented aimed at further digitalization of processes, reducing direct interaction between public officials and service recipients, improving internal control mechanisms, and strengthening preventive anti-corruption activities.
Internal Investigations Department, Department of State Revenue for Zhambyl Region