"I approve"
Chairman of the State Revenue Committee of the Ministry of Finance
Republic of Kazakhstan
_____________D. Zhanalinov
"___" _________2023 year
Analytical report on the internal analysis of corruption risks in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan
The internal analysis of corruption risks (hereinafter referred to as the WACR) in the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee) was conducted on the basis of the Order of the Chairman of the Committee dated April 17, 2023 No. 128 in the period from April 24, 2023 to May 31, 2023.
The WACR was conducted by a working group, the composition of which was approved by the above order.
The proposals of the National Chamber of Entrepreneurs "Atameken" were studied during the WACR.
According to the results of the analysis, 19 corruption risks were identified.
1.1. Name of corruption risk
Contact of the service recipient with an official of the state revenue authorities (hereinafter referred to as the OGD) when submitting a tax application on paper when providing a public service "Entering new models of cash registers into the State Register of Cash registers".
Description of corruption risk
As part of the provision of public services, the service provider verifies the tax application and materials submitted by the service recipient, which creates a corruption risk in direct contact with the service recipient.
Recommendation to eliminate the risk
Translation of the state service "Introduction of new models of cash registers in the State Register of cash registers" into an online format.
2.1. Name of corruption risk
The imperfection of the information system (hereinafter – IS) "Astana-1" and the query system in Oracle BI.
Description of corruption risk
IP "Astana-1" allows you to determine who logged in to the system. At the same time, it is impossible to determine which documents were viewed. There is no logging in Oracle BI of the processes of requesting and outputting data on request. These circumstances allow officials to use official information for personal purposes.
Recommendations for eliminating the risk
3.1. Name of corruption risk
Withdrawal of participants in foreign economic activity (hereinafter referred to as UVED) from administrative responsibility under Articles 551, 553, 535 of the Code of the Republic of Kazakhstan "On Administrative Offenses" (hereinafter referred to as the Administrative Code of the Republic of Kazakhstan) for violations of customs legislation, as well as the possibility of making a decision on bringing/not bringing to administrative responsibility under Articles 288 and 558 of the Administrative Code.
Description of corruption risk
In the form of notification of the results of the audit, according to Annex 16 to the Order of the Minister of Finance No. 146 dated February 8, 2018, it is indicated that if the notification of the results of the audit is not executed, the person being checked is brought to administrative responsibility under articles 288 and 558 of the Administrative Code.
Whereas, according to the Administrative Code, administrative liability is provided for violation of customs legislation under Articles 535, 551, 553 of the Administrative Code, and in case of non-fulfillment of the requirements for providing documents during the inspection period - under Articles 288 and 558 of the Administrative Code.
Thus, the norms of the order contradict the provisions of the Administrative Code, which creates corruption risks and an opportunity for the inspecting officials to make decisions on bringing/not bringing to administrative responsibility under Articles 288 and 558 of the Administrative Code if the notification is not executed.
Recommendation to eliminate the risk
Exclusion by Articles 288 and 558 of the Administrative Code in the form of notifications on the results of the audit in accordance with Annex 16 to the Order of the Minister of Finance dated February 8, 2018 No. 146
3.2. Name of corruption risk
Risks when taking measures in case of non–fulfillment of notifications based on the results of desk control, revocation of the order to suspend the taxpayer's spending operations on bank accounts (hereinafter - RPRO).
Description of corruption risk
To click the "Withdraw RPRO" button, the specialist needs to make sure that the taxpayer has eliminated the violation by checking his additional tax reporting form (hereinafter referred to as the DFO), explanation (documents).
At the same time, explanations (documents) by the taxpayer in the subsystem "Notification Mode" (hereinafter referred to as the RVU) of the Committee's IP can be invested automatically, information about the MFN is available in the IP in the form of the functional "number of submitted MFN".
When the taxpayer submits explanations (documents) on purpose on paper, the official of the OGD has to check for their presence in the documentologist, the DFNO in the IS SONO.
Recommendations for eliminating the risk
Automation of the revocation of the RPRO in the IS ISNA in case of notification execution.
3.3. Name of corruption risk
Not applying a method of ensuring the fulfillment of a tax obligation in the form of restrictions on the disposal of the taxpayer's property during the period of appealing the results of the audit.
Description of corruption risk
In accordance with Article 120 of the Tax Code, in the event of an appeal against the notification of the results of a tax audit, the state revenue authorities restrict the disposal of the taxpayer's (tax agent's) property on the basis of a decision.
At the same time, paragraphs 62 and 63 of the Rules for Maintaining Personal Accounts provide that in case of filing a complaint about the notification of the results of a tax audit for the amount of additional charges (arrears), methods of ensuring the fulfillment of a tax obligation not fulfilled on time and measures of compulsory collection of tax arrears are not applied.
Thus, the contradiction between the norms established by Article 120 of the Tax Code and the provisions of the Rules for Maintaining Personal Accounts may lead to the unjustified lifting of restrictions on the disposal of property, creating a condition for corruption and the withdrawal of property by the debtor.
Recommendations for eliminating the risk
Amendments to paragraphs 62 and 63 of the Rules for Maintaining Personal Accounts in terms of excluding contradictions between the norms established by Article 120 of the Tax Code and the provisions of the Rules for Maintaining Personal Accounts.
3.4. Name of corruption risk
Application of rehabilitation procedure in case of violation of the schedule of repayment of debts to the budget in the form of deferral (installments).
Description of corruption risk
According to the norms of the Tax Code, a deferral (installment plan) is provided against the property of the taxpayer and (or) a third party and (or) under a bank guarantee. At the same time, in case of violation of the terms of the deferral (installment plan) OGD carry out the sale of collateral or requires the execution of a bank guarantee.
Currently, the current legislation does not provide for restrictions on the use of rehabilitation procedures in case of violation of the schedule for repayment of debts to the budget in the form of deferral (installments), which allows taxpayers to avoid the sale of mortgaged property or the execution of a bank guarantee.
Recommendations for eliminating the risk
Development of amendments to the Tax Code to exclude the possibility of evasion by the debtor from the sale of collateral submitted as part of a deferral (installment plan) or foreclosure on a bank guarantee.
3.5. Name of corruption risk
Issuing notifications of arrears under the TPiN in manual mode.
Description of corruption risk
Notifications on the repayment of debts under the TPIN by officials of the OGD in the information system are generated manually, which may lead to the untimely adoption of methods and measures for the compulsory collection of debts under the TPiN.
Recommendations for eliminating the risk
The implementation of the functionality of automatic notification of TPiN in IS ISNA.
3.6. Name of corruption risk
Making a decision on the selection of a candidate for a bankrupt manager. Selective selection of candidates.
Description of corruption risk
The same administrators are chosen as the temporary manager by the creditor in the person of the State Revenue Department (hereinafter – UGD), the State Revenue Department (hereinafter – DGD).
Recommendation to eliminate the risk
Development of the procedure for the selection and appointment of a bankrupt manager, if the UGD, DGD are the only creditor or have more than 50% of the votes. Automation of the selection of a bankrupt manager within the framework of the RiB IS ISNA module by modification.
3.7. Name of corruption risk
Review and approval of administrative expenses. Unjustified approval of the administrative expenses of the bankrupt manager to be paid.
Description of corruption risk
In practice, the Creditors' Committee approves the administrative expenses of the bankrupt manager without supporting documents.
Recommendations for eliminating the risk
In the RiB IS ISNA module, provide a report on the results of the work of a bankrupt manager indicating the amounts of administrative expenses with mandatory attachment of supporting documents.
3.8. Name of corruption risk
Violation of the terms of drawing up a Conclusion on the presence of signs of intentional bankruptcy (hereinafter – PB) or a Certificate on the absence of signs of PB.
Description of corruption risk
In practice, the analysis to identify the signs of PB is carried out in violation of the deadlines (5 months from the date of entry into force of the court decision) or the signs of PB are not reflected in full.
Recommendation to eliminate the risk
Amendments to the Procedure for identifying signs of PB.
3.9. Name of corruption risk
Failure to take measures in case of non-fulfillment of the Rehabilitation Plan.
Description of corruption risk
In practice, some UGD, DGD do not take timely measures when the debtor fails to fulfill the Debt Repayment Schedule, thereby creating conditions for the debtor not to fulfill tax obligations and not to take enforcement measures.
Recommendation to eliminate the risk
Amendments to Article 82 of the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy" regarding the recognition of the debtor as bankrupt in case of non-fulfillment of the Rehabilitation Plan (with the transition to bankruptcy).
3.10. Name of corruption risk
Unjustified approval of the UGD, DGD of the final report of the bankrupt manager, failure to ensure timely approval by the court of the final report.
Description of corruption risk
When participating in the creditors' meeting, upon approval of the final report of the UGD, the DGD makes a positive decision, despite the incomplete elaboration by the administrator of measures for the bankruptcy procedure.
In addition, the timely submission of the agreed final report to the court by the bankrupt managers is not ensured.
Recommendations for eliminating the risk
Amendments and additions to the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy" regarding the establishment of the procedure for approval and the deadline for submitting an application to the court after approval by the creditors' meeting.
3.11. Name of corruption risk
Violation of the order of collection of tax debts provided for in paragraph 3 of Article 121 of the Tax Code.
Description of corruption risk
In accordance with paragraph 3 of Article 121 of the Tax Code, the compulsory collection of tax debts is carried out in accordance with the established procedure.
In accordance with this procedure, before issuing collection orders to debtors' accounts, it is necessary to recover from the debtor's accounts by issuing collection orders to his bank accounts.
Premature collection of a taxpayer's tax debt from the accounts of his debtors by issuing collection orders without taking measures to issue collection orders to the debtor's account creates a corruption risk.
Recommendation to eliminate the risk
The implementation of the ISNA functionality for the formation of collection orders to the accounts of the debtor in the presence of issued collection orders to the accounts of the debtor.
3.12. Name of corruption risk
Illegal change of the terms of fulfillment of a tax obligation to pay taxes and (or) fees in the OGD information system.
Description of corruption risk
Information on the granting of deferral /installment is entered into the taxpayer's personal accounts on the basis of the decision of the OGD on granting deferral/installment.
However, in practice, an official of the OGD can enter information on deferral/installment plan without an application and a decision of the OGD, which in turn entails non-use of methods and measures of compulsory collection of tax arrears and contributes to the withdrawal of assets by the debtor.
Recommendations for eliminating the risk
Development of an algorithm for the actions of OGD officials when granting a deferral / installment plan.
3.13. Name of corruption risk
Poor-quality customs inspection. The risk of damage and destruction of goods in temporary storage warehouses (hereinafter – SVH).
Description of corruption risk
In the area of activity of the customs post is located SVH LLP "Kete Logistics", which is located along the railway track No. 259, the territory is small and is 22x125 square meters, fenced with metal mesh.
There is no indoor warehouse on the territory of the SVH for storage and inspection of goods in case of precipitation or inclement weather. In violation of the requirements of paragraph 1 of Article 503 of the Code of the Republic of Kazakhstan "On Customs Regulation", the place of inspection of goods is not marked with yellow paint or adhesive tape around the perimeter, the territory is covered with asphalt, the condition of which has already been destroyed and is not suitable for use.
The canopy for the goods is small. The goods unloaded from the wagons do not fit under the canopy and are stored on the ground in the open air, which does not have the best effect on its condition and safety and can lead to qualitative and quantitative changes in the goods during its customs inspection.
Recommendations for eliminating the risk
The State Department of the Almaty region to take measures to verify the activities of "Kete Logistics" LLP. If violations are not eliminated, consider excluding it from the register of owners of the SVH.
3.14. Name of corruption risk
Conditions for false declaration of goods.
Description of corruption risk
There is no integration between customs procedures in the IP "Astana-1", and there is no information exchange at the customs post between the two customs clearance halls.
In the case of submitting a single customs procedure to the UVED and not completing it declares the customs transit procedure, the official has the opportunity to release goods under the customs transit procedure, with reference to the lack of information about the first declared procedure.
Recommendation to eliminate the risk
To make an addition to the Order of the Minister of Finance of the Republic of Kazakhstan dated January 26, 2018 No. 73 "On approval of the Rules for customs clearance of goods by officials of state revenue bodies", in terms of control in accordance with paragraph 2 of Article 208 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", according to which the placement of goods under the customs procedure begins from the moment of submission to the customs authority of a customs declaration or an application for the release of goods to the filing of a declaration for goods and ends with the release of goods.
3.15. Name of corruption risk
Creating conditions for false declaration of goods.
Description of corruption risk
IS "Astana-1" automatically produces goods in the absence of risks and assigning the declaration for goods the status of "green corridor". At the same time, in case of establishing suspicious places or attachments, the information (putting a red stamp "Under suspicion") in the IP "ASTANA–1" is not displayed in the image after passing the inspection and inspection complex (hereinafter – the IDC).
A similar situation is with the determination of the weight during the passage of the Automated control system for the delivery of goods (hereinafter – ASKDT), i.e. if a deviation in any direction is detected when weighing the goods, then it is not reflected in the IP "ASTANA-1".
Recommendation to eliminate the risk
Implement the integration of the Integrated Control System (hereinafter referred to as the SIC) with the Committee's IS in terms of transmitting the results of the Automated Measurement System (hereinafter referred to as the ASI), the IDC and the electronic checkpoint (hereinafter referred to as the EPP) to the Committee's IS for the Main Dispatch Control (hereinafter referred to as the GDU) control, analysis and acceptance solutions.
3.16. Name of corruption risk
Unreliable measurement of weight parameters at the entrance of vehicles (hereinafter – PBX) with cargo from the People's Republic of China (PRC) to the Republic of Kazakhstan (RK).
Description of corruption risk
At the Nur - Zholy customs post, at the entrance of a PBX with cargo from China to the Republic of Kazakhstan, an official of the customs post weighs the goods for compliance with the weight declared in the goods declaration. At the same time, in case of discrepancies in the weight of the cargo, the specialist who performed the weighing is obliged to inform the management of the customs post about the need for customs inspection. However, in practice this requirement is not fulfilled.
Recommendation to eliminate the risk
To implement the integration of the SIC with the SRC information system in terms of transmitting the results of the ASI, IDC and EPP to the Committee's IS, for the control, analysis and decision-making of the State Control Department.
3.17. Name of corruption risk
Creating conditions for the declarant to replace the shipping documents originally submitted for goods arriving from the PRC to the ROK.
Description of corruption risk
At the Kalzhat customs post, after weighing the goods that arrived from China to the Republic of Kazakhstan, officials of the customs post do not apply the recommendations of the risk profile if the weight stated in the shipping documents does not match.
Instead of assigning a customs inspection, the declarant is allowed to replace the originally submitted shipping documents with others. As a result, the declarant completely replaces the invoice, changing (adjusting) the weight of the goods to the weight that was revealed during weighing.
Recommendation to eliminate the risk
After the completion of the reconstruction of the checkpoint (August 2024), implement the integration of the SIC with the SRC information system in terms of transmitting the results of the ASI, IDC and EPP to the IS Committee for the State Control, analysis and decision-making.
According to the results of the analysis, corruption risks have not been identified in the following areas: personnel management, conflict of interest settlement, implementation of licensing functions, implementation of control and audit functions, development and distribution of budgetary and financial funds, conclusion of contracts with individuals and legal entities.