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№ |
Description of the corruption risk |
Recommendations based on the results of an internal analysis of corruption risks |
Completion Form |
Positions of the relevant government agency (when sending recommendations to another government agency) |
Term of execution |
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1 |
All actions to carry out desk control in connection with the termination of a taxpayer's business activity are carried out only by a specialist of the state revenue authority, which gives the specialist the right to make a decision at his discretion. The mode of forming conclusions of desk control in connection with the liquidation of taxpayers is implemented in the IS INIS of the Republic of Kazakhstan. Thus, the specialist to whom the application for termination of activity has been submitted for execution forms an opinion in the IS INIS of the Republic of Kazakhstan in manual mode. At the same time, the technical capabilities of the program do not provide for the approval, signing or approval of the prepared conclusion of the desk control in connection with the liquidation of the taxpayer by the head of the department and the supervising deputy head / head of the Department |
To implement in information systems the function of "coordination" and "approval" by management, when drawing up conclusions of desk control in connection with liquidation in the information system, to implement the functionality of format and logical control for compliance with Articles 59,66 of the Tax Code, and in case of non-compliance with the requirements, to provide a ban on the formation of conclusions in a simplified mode and sending a notification to the taxpayer about the refusal to liquidate. |
Letter to the State Revenue Committee |
The Department sent a request to the State Revenue Committee for the number of MKD-05-08.2-12/3895 from 05/06/2024. According to the letter the number of KGD-16-1-11/16452-MKК from 05/24/2024, as part of the implementation of the integrated tax administration system for 2024-2025 this task has been laid down |
01.10.2024 |
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2 |
Often, orders to suspend expenditure transactions are withdrawn without drawing up a conclusion on confirmation or non-confirmation, since this function is not provided for by the technical capabilities of the program, which gives the taxpayer the opportunity to avoid eliminating violations identified by the results of desk control. |
To exclude the possibility of revoking the Order on suspension of expenditure operations on desk control notifications in the Integrated Tax Information System of the Republic of Kazakhstan without the status "conclusion signed" in the Notification Mode of the Unified Data Warehouse. |
Letter to the State Revenue Committee |
The Department sent a request to the State Revenue Committee for the number of MKD-05-08.2-12/3895 from 05/06/2024. According to the letter the number of KGD-16-1-11/16452-MKК from 05/24/2024, as part of the implementation of the integrated tax administration system for 2024-2025 this task has been laid down |
01.10.2024 |
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3 |
According to paragraph 2 of article 67 of the Tax Code, termination of activities is provided for in a simplified manner. At the same time, this norm does not prohibit the closure of sole proprietors in a simplified manner in the presence of unfulfilled notifications of desk control, i.e. sole proprietors are subject to termination in the presence of such notifications, which gives the taxpayer the opportunity to avoid eliminating violations identified by the results of desk control. |
To consider the issue of excluding the norm of termination of activity as an individual entrepreneur in a simplified form, due to the presence of risks of evasion of obligations (lack of control by state revenue authorities) |
Letter to the State Revenue Committee |
The Department sent a request to the State Revenue Committee for the number of MKD-05-08.2-12/3895 from 05/06/2024. In response (according to the letter from l.mukatova@kgd.gov.kz received by e-mail) reported that changes to the Tax Code and improvements in the information systems of the State Revenue Committee are expected. Within the framework of the New Tax Code, the allocation of Article 67 of the Tax Code is considered as a separate procedure, one of the conditions of which is to check for the presence of unfulfilled notifications.
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01.10.2024 |
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