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№
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Description of corruption risk |
Measures to eliminate corruption risk |
Form completion |
Responsible performers |
Term execution |
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1 |
Officials of the accounting departments of territorial state revenue bodies, on the basis of the register for the accrual (reduction) of taxes presented by the structural unit, make entries in personal accounts for the reduction (accrual) of taxes. Wrongful refund of export customs duties paid for oil exports when submitting a customs declaration and correcting the information previously declared in the foreign trade declaration. |
Elimination of accruals (deductions) by manual transactions by automating processes related to accruals (payments), including through integration with external and internal information systems.
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Elimination of accruals (decreases) by manual transactions by automating processes related to accruals (payments), including through integration with external and internal information systems. |
DPS |
until the end of 2025 |
|
2 |
Unlawful return of export customs duties paid for oil export during filing of customs declaration and correction of previously declared data in foreign trade declaration. |
When correcting information, TBSR officials often make mistakes when adjusting information in columns 35 and 38 of the VTD, which lead to the unlawful return of export customs duties and customs fees from the budget. |
Introducing into IS “Keden” the technical possibility of automated correction of information in the DT upon completion of the temporary customs declaration procedure (when submitting a TRP). |
DCA |
1st half of 2025 |
|
3 |
Fictitious customs clearance and release of goods not imported into the territory of the Republic of Kazakhstan, lack of customs control of the customs transit procedure (hereinafter - CT) for goods not exported from the territory of the Republic of Kazakhstan and subsequently sold without observing prohibitions/restrictions and paying customs regulations.
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Employees of territorial divisions complete/interrupt the customs clearance procedure without checking the actual placement of the vehicle with the goods in the customs control zone; employees of temporary storage warehouses put marks in the TD about the placement of goods on their territory in the actual absence of a vehicle; during customs control, the goods declared in the TD are not compared with X-ray images of the IDK with reference to their absence; in case of revocation of the TD, no measures are taken to detain the goods if the temporary storage period for the goods expires and a new declaration for the goods is not submitted. |
Development of a risk profile involving inspection and verification of the placement of vehicles in the control zone, including during the recall of the TD and inspection of cargo in the absence of X-ray images of the IDK for the arrived goods under the TT procedure. Amending the Order of the Ministry of Finance of the Republic of Kazakhstan dated February 16, 2018 No. 215 regarding the verification of the placement of goods arriving under the TT procedure in the customs control zone. Integration of the KazToll IS of Kazavtozhol JSC and the IAS TBD of the Committee for Road Transport and Transport Control of the Ministry of Transport of the Republic of Kazakhstan with the Keden IS. |
ССВ, DD |
1st half of 2025 |
|
4 |
Giving preference by OGD employees when carrying out customs control of the customs transit procedure and the risk of “false transit”. |
Illegal reloading of goods along the route of a vehicle during the customs transit procedure in the absence of automated methods of customs control. |
Integration of IS "KazToll" and IAS TBD with IS "Keden". |
ССВ, DD |
1st half of 2025 |
|
5 |
Giving preference by OGD employees when carrying out customs control of the customs transit procedure and the risk of “false transit”. |
Failure to deliver goods placed under the customs transit procedure to the destination authority of the EAEU countries and untimely response from the customs authority of departure due to the lack of information about the departure of the goods from the Republic of Kazakhstan within the time limits established by the customs authority of departure. At the same time, the customs authority of departure in many cases unreasonably calculates a long period for delivery of goods |
Integration of IS "ESF" module "IEC" and IS "Keden" |
ССВ, AD, DD |
1st half of 2025 |
|
6 |
Lack of electronic notification to owners of temporary storage warehouses and IS "Astana-1" about the release of goods |
Unreasonably delaying the timing of tax audits entails the expiration of the deadlines for accruing amounts based on the results of the audit and the cancellation of the tax audit report. |
Amendments to the Tax Code |
AD |
4th quarter 2024 |
|
7 |
Lack of electronic notification to owners of temporary storage warehouses and IS "Astana-1" about the release of goods |
Temporary storage of goods in temporary storage places, incl. at the temporary storage warehouse is carried out before the release of goods. According to paragraph 2 of Art. 192 of the Customs Code, the release of goods is formalized using the information system of the customs authority by generating an electronic document or by placing appropriate marks on the customs declaration on paper. Rules for carrying out customs clearance of goods by officials of state revenue bodies, approved by the Order of the Ministry of Finance of the Republic of Kazakhstan dated January 26. 2018 No. 73, a rule was established on notifying the declarant about the status of EDT (filed, accepted, registered, registration refused, release permitted, release suspended, revoked, conditional release). However, temporary storage warehouse owners do not have access to the customs clearance module and do not receive such notifications. Release is carried out when the declarant (owner of the goods) provides the temporary storage warehouse employee with a printed paper copy of the declaration for goods with an official’s note about the release. In this case, the meaning of electronic declaration is neutralized, i.e. customs declaration and clearance takes place without the declarant visiting customs posts, however, in order to pick up the goods from the temporary storage warehouse, the declarant needs to visit the customs post and contact an expert who will print out the declaration and put down marks. |
Implement in the Keden IS the ability to notify temporary storage warehouses about the release of goods (refusal to release, suspension of release, revocation of the declaration of goods), finalization of the DHT module.
|
CCD |
Until the end of 2024 |
|
8 |
Lack of deadlines at the legislative level for conducting inspections of customs documents and information (hereinafter referred to as PTDS) |
The procedure for conducting PTDS is regulated by the Code of the Republic of Kazakhstan “On Customs Regulation in the Republic of Kazakhstan” (hereinafter referred to as the Customs Code of the Republic of Kazakhstan) and the order dated 02/26/2018. MF RK No. 292. PTDS is carried out in relation to a person moving goods across the customs border of the EAEU, in order to verify compliance with the requirements of customs and other legislation, control over compliance with which is entrusted to the OGD, by comparing and studying the information declared in the DT, the information specified in the provided and available in OGD documents. This inspection can be carried out without any time limit (in practice, from 1 month to 2 years). |
Amendments to the Customs Code of the Republic of Kazakhstan |
АD |
December 2025 |