Positions exposed to corruption risks

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Position exposed to corruption risk

Official powers containing corruption risks

Corruption risks

1

Head of Department, deputy head of Department, head of the customs post, deputy head of the customs post, the chief and leading specialists of the customs post "Auezhai-Astana"

Conducting customs inspection

The possibility for officials of the State Revenue Bodies to illegally carry out customs control (inspection), as well as to provide illegal advantages to declarants.

2

Head of Department, deputy head of Department, head of the customs post, deputy head of the customs post, the chief and leading specialists of the customs post "Auezhai-Astana"

Conducting a customs inspection of premises and territories

The possibility for officials of the State Revenue Service to illegally conduct customs control (inspection), namely, concealment of possible non-compliance of premises and territories with established requirements.

3

Head of Department, deputy head of Department, head of the customs post, deputy head of the customs post, the chief and leading specialists of the customs post "Auezhai-Astana"

Carrying out an inspection in the "Arrival" customs control zone

Interaction (collusion) between an employee of a customs post and an individual when moving goods for personal use across the customs border, as well as in the presence of violations, the possibility of unhindered passage along the green corridor.

4

Head of Department, deputy head of Department, head of the management, heads, chief specialists of

Audit management

Monitoring the timing of inspections and conducting tax audits

Implementation of the organization of work on tax administration in terms of conducting tax audits

5

Head of Department, deputy head of Department, head of the customs post, deputy head of the customs post, the chief specialists of the customs post "Astana-Customs clearance Center"

Cunducting customs clearance

The possibility of collusion between a participant in Foreign Economic activity and an employee of a customs post during customs declaration.

6

Head of Department, deputy head of Department, head of the management, chief and leading specialists of the Tariff Regulation management

Implementation of currency control checks

Direct contact of specialists conducting currency control with legal entities and individuals when sending requests to exporters/importers.

7

Head of Department, deputy head of department, head of the management, head of unit, chief and leading specialists of the Indirect Tax Administration management

Distribution of Value Added Tax (hereinafter - VAT) refund checks

Legality and objectivity of the process of distributing VAT refund checks

8

Head of Department, deputy head of department, head of the management, head of unit, chief and leading specialists of the Indirect Tax Administration management

Calculation of the amounts of VAT that are not refundable by deducting the smallest amount of VAT that is not refundable when applying the RMS, according to the risk Pyramid report.

Unjustified VAT refund for violations of the analytical report "Pyramid" by suppliers.

9

Head of the Department, deputy head of the Department, head of the management, chief and leading specialists of the departments of work with insolvent debtors;

the head of the District Administration of state Revenue (hereinafter - DASR), the deputy head of the DASR, the head of the unit, the chief and leading specialists of the of work with insolvent debtors’ unit of the DASR

Consideration and approval by the creditor in the person of the DASR, DSR of the final report of the bankrupt manager at the creditors' meeting.

The possibility of collusion between the bankrupt manager and the debtor's representative when agreeing on the final report by drawing up a fictitious act of acceptance and transfer of documents.

10

Head of the Department, deputy head of the Department, head of the management, chief and leading specialists of the Department's Debt management unit;

the head of the DASR, the deputy head of the DASR, the head of the unit, the chief and leading specialists of the debt management unit of the DASR

Carrying out enforcement measures, sending decisions to authorized state bodies on the restriction of the disposal of property, as well as their reviews.

The untimely adoption of measures of compulsory collection; exclusion from the list of debtors, the taxpayer, on whose property it is necessary to make a decision on the restriction of the disposal of property, etc.

11

Head of the Department, deputy head of the department, head of the DASR, deputy head of the DASR, head of the unit, chief and leading specialists of the unit for the administration of individual entrepreneurs and legal entities of the DASR

Conducting desk control, as well as the process of revoking the OSEO for unfulfilled notifications, on the elimination of violations identified by the tax authorities based on the results.

Illegal revocation of OSEO at the level of specialists on unfulfilled notices to eliminate violations identified by tax authorities based on the results of desk audits.

12

Head of the Department, deputy head of the department, head of the DASR, deputy head of the DASR, head of the unit, chief and leading specialists of the unit for the administration of individual entrepreneurs and legal entities of the DASR

The process of notification execution and the formation of a conclusion based on the results of desk control.

The possibility of specialists taking unreasonable measures against taxpayers who have not complied (untimely complied) with a desk control notification.

13

Head of the Department, deputy head of the department, head of the DASR, deputy head of the DASR, head of the unit, chief and leading specialists of the unit for the administration of individual entrepreneurs and legal entities of the DASR

Conducting desk control, as well as the process of forming an OSEO for unfulfilled notifications, on the elimination of violations identified by the tax authorities based on the results.

Lack of access to the IS Notification Mode of the Unified Data Warehouse for the re-formation of the OSEO in case of non-fulfillment of desk control notifications.