Position exposed to corruption risk

№

Position exposed to corruption risk

Official powers containing corruption risks

Corruption risks

1

Specialists, heads of structural divisions of the State Revenue Department, Regional State Revenue Service, responsible for maintaining personal accounts

Making changes to personal accounts

Unreasonable decrease (increase) in calculated (accrued) amounts of taxes and social payments

2

SRD specialists correcting information in the SD, preparing the DT

Correcting information in columns TSD

Wrongful refund of export customs duties paid for oil exports when submitting a  and correcting information previously declared in the TSD

3

Specialists, head of the customs post of the SRD, specialists of the MDO

Completion of the customs transit procedure

Fictitious customs clearance and release of goods that were not imported into the territory of the Republic of Kazakhstan.

Failure to fully carry out customs control under the customs procedure for goods not exported from the territory of the Republic of Kazakhstan and subsequently sold without observing prohibitions/restrictions and paying customs regulations

4

Specialists, head of the customs post of the SRD, specialists of the MDO

Customs control of customs transit procedures

Giving preference to SRA employees regarding the implementation of customs control of the customs transit procedure and the risk of “false transit”

5

Specialists, head of the customs post of the SRD, specialists of the MDO

Customs control of customs transit procedures

Failure to deliver goods placed under

 the customs transit procedure to the destination authority of the EAEU countries and the untimely response of the customs authority of departure

6

Специалисты, руководитель управления аудита ДГД, РУГД

Specialists, head of the audit department of the SRD, MDO

Conducting tax audits

Unreasonable delays in inspections

7

Specialists, head of the customs post of the SRD, specialists of the MDD

Customs clearance

Lack of electronic notification to owners of temporary storage warehouses and IS "Astana-1" about the release of goods

8

Deputy Head of the SRD, specialists, head of post-customs control units of the SRD

Conducting an inspection of customs and other documents and (or) information, begun after the release of goods

Lack of deadlines for carrying out SDaI at the legislative level