|
№ п/п |
Description of corruption risk |
Recommendations for its elimination |
Completion form |
Position of the authorized state body (when sending recommendations to another state body) |
Deadline |
|
1 |
Implementation of control and audit functions. Evasion of bringing a taxpayer to administrative responsibility as an individual entrepreneur based on the results of the completion of a tax audit |
It is recommended to amend paragraph 2 of Article 67 of the Tax Code of the Republic of Kazakhstan in terms of terminating activities in a simplified manner, where individual entrepreneurs, at the time of filing a tax application for termination of activities, must simultaneously meet the following condition: “in respect of which a tax audit is not being conducted” |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Introduction of amendments to the Normative-legal act |
The proposal will be considered as part of the development of the new Tax Code. |
2025 |
|
2 |
When classifying a taxpayer with a debt as low risk, regardless of the amount, methods and measures of forced collection are not applied. |
Do not take into account the degree of risk of the tax arrears when forming tax arrears, based on the analysis of tax arrears in the INIS, automatically generate notifications about the repayment of tax arrears for all payers, regardless of the category of the tax arrears, after 10 working days, apply methods and measures of forced collection. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Introduction of amendments to the Normative-legal act and information systems |
The new Tax Code will provide for a differentiated approach to measures for the forced collection of tax debt depending on its size (minimization of account seizure): - suspension of expenditure transactions on bank accounts and cash, issuance of a collection order in the event of non-payment of tax debt in the amount of more than 20 times the MCI, with the exclusion of a link to the degree of risk (previously it was 6 MCI depending on the SUR); - restrictions on the disposal of the taxpayer's property based on a decision in cases of non-payment of tax debt in the amount of more than 45 times the MCI; - it is proposed to establish a threshold for the collection of debt on social payments in the event of non-payment in the amount of more than 6 times the MCI, with the exclusion of a link to the degree of risk. The proposals you submitted to eliminate the risk of corruption were taken into account when developing the new Tax Code кодекса. |
2025 |
|
3 |
According to the ACC/RCC Notifications sent to the address of an NP that has already been liquidated in a simplified manner, the status “NP liquidation” is automatically assigned and further processing is not possible. |
When generating ACC notifications in the IS RVU EHD to liquidated individual entrepreneurs, cancel the automatic setting of the status "Liquidated" in the information system. Leave this function only for legal entities. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Introduction of amendments to the Normative-legal act and information systems |
Changes to the Tax Code and improvements to the IS. Within the framework of the New Tax Code, the allocation of this article by a separate procedure is being considered, one of the conditions of which is checking for the presence of unfulfilled notifications. |
2025 |
|
4 |
Liquidation of an enterprise in a simplified manner in the presence of unfulfilled notifications of the Criminal Code in the IS RV. |
To eliminate corruption risks, automate the integration of the SONO IS with the RVO IS in terms of refusing to terminate the activities of individual entrepreneurs in the presence of unfulfilled notifications of desk audit |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Introduction of amendments to the Normative-legal act and information systems |
Changes to the Tax Code and improvements to the IS. Within the framework of the new Tax Code, the allocation of this article by a separate procedure is being considered, one of the conditions of which is checking for the presence of unfulfilled notifications. |
2025 |
|
5 |
Evasion of VAT registration by adjusting the FNO NP using TIS. |
In order to eliminate conditions for corruption, we propose to automate the process of generating notifications based on the results of desk monitoring on the issue of comparing information on TIS and income received, in order to identify risky individual entrepreneurs who register TIS without using it and thereby evade VAT registration. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Introduction of amendments to the Normative-legal act and information systems |
Not adopted. In accordance with paragraph 72-1 of Article 1 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (Tax Code)" (hereinafter referred to as the Tax Code), a three-component integrated system (hereinafter referred to as TIS) is an integrated system consisting of a cash register with the function of recording and transmitting data, a system (device) for accepting non-cash payments, as well as equipment (device) equipped with a system for automating trade management, rendering services, performing work and accounting of goods, or a software and hardware complex replacing all three components of the integrated system. From which it follows that TIS is used when making non-cash payments with customers through bank cards. Thus, the Committee annually receives information on transactions made by non-cash payments and, in accordance with paragraph 1 of Article 95 of the Tax Code, this information can be used during desk audits, accordingly, corruption risks do not arise. |
2025 |
|
6 |
In terms of exceeding VAT, there are corruption risks due to failure to register for VAT, due to the practice of appealing administrative materials by prosecutorial authorities, the difficulty of generating notifications in the INIS IS, and the lack of launches of the ACC and RCC in the RVU IS. |
In order to eliminate the risk of corruption, develop a mechanism for automated control of exceeding the minimum threshold for VAT registration and notifying the NP on the issue of exceeding the minimum threshold for VAT registration; if the violation is confirmed, automatic registration for VAT and informing the NP about it. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Introduction of amendments to the Normative-legal act and information systems |
Not accepted.
With automatic VAT registration, if the minimum threshold is exceeded, the taxpayer loses the opportunity to prove that the minimum turnover has not been exceeded. Also, according to Articles 394-398 of the Tax Code, there are turnovers from the sale of goods, works, services exempt from VAT. Based on the above, with automatic VAT registration, the norms of the Tax legislation will be violated. |
2025 |
|
7 |
Manual calculation of property tax for individuals (buildings, land plots), payments to the budget. |
In order to eliminate the said risk, it is recommended to integrate the transfer of information from the authorized body in an automated mode. To post the accrual of property tax, payments to the budget through the information systems of state revenue agencies. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Making additions to information systems |
After the “Integrated Database” (hereinafter referred to as IS IDB) is put into commercial operation, the possibility of centralized accrual of taxes and other mandatory payments to the budget to the personal accounts of taxpayers will be implemented. |
2025 |
|
8 |
Formation and sending of notifications of failure to submit tax reports (hereinafter referred to as notification) to persons who have received income from capital gains. The OGD employee has the option of not sending a notification. |
In order to eliminate the conditions for corruption, we propose to automate the process of sending information to the management company, as well as notifications about failure to submit tax reports for individuals who received income from capital gains. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Making additions to information systems |
On the issue of eliminating human intervention in issuing notifications to potential debtors, namely, to develop and automate the procedure for generating a notification of foreclosure on money from their debtors' bank accounts for all taxpayers for whom mutual settlements were made based on information from the electronic invoice and the KAO EHD during the first year, we inform you that these measures provide for an analysis of all information (electronic invoice, second-tier bank). |
2025 |
|
9 |
Develop and automate the direction of decisions on property restrictions to pay off tax debts to all authorized bodies in electronic form. |
We propose, in order to eliminate the risk of corruption, to develop and automate the direction of the decision on the restriction of property to pay off tax debts to all authorized bodies in electronic form - implementation of the functionality in ISNA. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Making additions to information systemsв ИС |
Integration with authorized bodies for sending decisions on property restrictions and their cancellation is provided for within the framework of the implementation of ISNA. Thus, the proposals you submitted to eliminate the corruption risk were taken into account during the development of the new Tax Code and within the framework of the implementation of ISNA. |
2025 |
|
10 |
Selection of a bankruptcy trustee candidate if the main creditor is the OGD. |
In order to eliminate conditions for corruption, we propose making additions to the Rules for posting on the Internet resource of the Ministry of Finance of the Republic of Kazakhstan a list of persons entitled to carry out the activities of an administrator, appointment and removal of rehabilitation and bankruptcy managers, approved by the order of the First Deputy Prime Minister of the Republic of Kazakhstan - Ministry of Finance of the Republic of Kazakhstan dated April 1, 2020 No. 343. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan Introduction of amendments to the Normative-legal act |
The development of a draft order on the selection of a bankruptcy manager, if the OGD is the only creditor or has more than 50%, in order to exclude preference for individual administrators is included in the plan of activities of the Committee for the Elimination of Corruption Risks. |
2025 |