|
№ п/п |
Description of the corruption risk |
Recommendations for eliminating corruption risk |
Form Completion |
The position of the authorized state body (when sending recommendations to another state body) |
Term execution
|
|
1 |
The Order does not clearly specify the time limit for determining the time of appointment of customs inspection, as a result, an employee of the state revenue authorities has the opportunity to subjectively approach this issue. The absence of such a norm in the Code and the Order makes it possible for officials of the SRA to illegally delay the timing of customs inspection. The lack of clear regulations creates potential corruption risks, which consist in the ability of officials of state revenue agencies to provide an illegal advantage to declarants. |
Sending proposals to the SRC on supplementing Chapter 2 of the Order with paragraph 7.1 as follows: "The date and time of the appointment of customs inspection is appointed within 1 working day on the day of the decision to conduct the inspection." |
Amendments to the Order of the Minister of Finance of the Republic of Kazakhstan dated February 14, 2018 No. 188 "On Approval of the Rules for customs perquisition and inspection" |
The Customs Control Department of the State Revenue Department in Astana sent a letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for No. MKD-17-02/7382-И dated 05/03/2024. In response, according to letter no. KGD-13-2-11/15894-МКК dated 05/16/2024, informs that amendments and additions to the Regulatory Legal Act are under consideration by the government.
|
4th quarter of 2024 |
|
2 |
The absence of the above-mentioned norm in the Code makes it possible for officials of the SRA to illegally conduct a customs inspection, namely, conceal the possible inconsistency of premises and territories with established requirements, which creates potential corruption risks, consisting in reciprocity between officials of state revenue authorities and business participants. |
In order to exclude illegal customs inspection, we suggest considering the possibility of making an addition to paragraph 8 of Article 415 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan". |
Making an addition to clause 8 of Article 415 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan". |
The Customs Control Department of the State Revenue Department in Astana sent a letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for No. MKD-17-02/7382-И dated 05/03/2024. In response, according to letter no. KGD-13-2-11/15894-МКК dated 05/16/2024, informs that amendments and additions to the Regulatory Legal Act are under consideration by the government.
|
4th quarter of 2024 |
|
3 |
When importing goods in an amount not exceeding 10,000 euros and 50 kg. in accompanied baggage, within the limits of the carriage standards, according to the Decision of the Council of the Eurasian Economic Commission dated December 20, 2017 No. 107 "On certain issues related to goods for personal use" (hereinafter referred to as Decision 107), but not specified in Order 250, an individual may collude with an employee of the customs post on unhindered passage through the green corridor, as Order 250 covers a limited list of goods transported by individuals. Today, the range of products is very large and includes radio, electrical equipment, household appliances, dishes, various gadgets, cosmetics, etc. |
We propose to make an addition to Order 250 regarding the establishment of uniform rates of customs duties, taxes, categories of goods for personal use, as well as to determine the frequency of movement of goods imported by individuals, which will eliminate collusion between an employee of a customs post and an individual when moving goods for personal use across the customs border. |
Amendments to the Order of the Ministry of Finance of the Republic of Kazakhstan dated March 31, 2015 No. 250 "On Establishing Criteria for classifying goods transported by Individuals across the Customs border of the Customs Union as goods for personal use". |
The Customs Control Department of the State Revenue Department in Astana sent a letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan for No. MKD-17-02/7382-И dated 05/03/2024. In response, according to letter no. KGD-13-2-11/15894-МКК dated 05/16/2024, informs that amendments and additions to the Regulatory Legal Act are under consideration by the government.
|
4th quarter of 2024 |
|
4 |
If, for consideration of his/her/its complaint, a taxpayer (tax agent) submits documents not produced during a tax audit, the authorized body is entitled to verify such documents during thematic and (or) repeat thematic audits fixed in accordance with the procedure set forth in Article 186 of this Code.
|
To exclude the adoption of additional documents during a tax audit, it is necessary to exclude paragraph 4 of Article 181 of the Tax Code of the Republic of Kazakhstan.
|
Amendments to Article 181 of the Tax Code of the Republic of Kazakhstan |
The Audit Department of the SRD in Astana sent a letter to the SRC of the Ministry of Finance of the Republic of Kazakhstan for No. MKD-09-05/06-02-09/3217 dated 12.04.2024 In response, according to letter no. KGD-15-2-21/13012-МКК dated 03.05.2024, informs that the proposal has been considered and will be agreed with the MF Appeal Department, since this issue is within their competence. |
2024 – 2025 yy. |
|
5 |
In accordance with paragraph 4 of Article 175 of the Code of the Republic of Kazakhstan dated December 26, 2017 No.123-VI of the Law of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan", customs declaration using transport (transportation), commercial and (or) other documents as a customs declaration is allowed in writing. The decision on the possibility/impossibility of declaring goods using as a declaration for goods is made by an authorized official of the state revenue authorities. |
Control over compliance with technical regulation measures with the participation of OGD officials during the customs declaration of goods using transport (transportation), commercial and (or) other documents as a customs declaration is possible only in electronic form with the mandatory use of a Risk Management System (RMS) and format-logical control (FLC). |
Realization IS "Keden" |
The customs post "Astana-Customs Clearance Center" of the SRD in Astana sent a letter to the KGD of the Ministry of Finance of the Republic of Kazakhstan No.MKD-22-09/8349-И dated 26.05.2023, received a response No.KGD-10-2-18/30390-МКК dated 06.06.2023, on the consideration of the implementation of the Astana-1 IP in the modification task plan for 2023-2024yy. |
2024 - 2025 yy. |
|
6 |
The employee's contact (correspondence) with the exporter/importer is carried out on paper without the use of information systems. |
In order to exclude direct contact of an employee with legal entities and individuals, it is necessary to provide an opportunity for employees conducting currency control to send requests to exporters/importers through the IS "Taxpayer's Office". |
Access to the IS "Taxpayer's Office " |
The Department of Tariff Regulation sent proposals on risks to the e-mail address on 17.05.2024 a.dairov@kgd.gov.kz , y.taniyev@kgd.gov.kz to The SRC of the Ministry of Finance of the Republic of Kazakhstan received a response through the CRM that it is planned to consider the implementation of the applied software product "Currency Control". |
2024- 2025 yy. |
|
7 |
In the process of execution by the taxpayer of the notification of desk control, the taxpayer does not have the opportunity to monitor the process of execution of the notification and the formation of an opinion based on the results of desk control, that is, there is no feedback from the taxpayer regarding the execution / non-execution of the notification, i.e. in the "Taxpayer's Office" there is no possibility to view the status of execution of the notification of desk control. Due to the lack of such an opportunity, taxpayers turn to a specialist in order to obtain information.
|
To exclude unjustified measures on desk control notifications, we propose to introduce a mode for tracking the execution of the notification until it is fully executed and forming an opinion in the IP "Taxpayer's Office" (TO), as well as automate the process of taking measures: assigning the status of execution of the notification to the suspension of expenditure transactions on bank accounts in the TO with the possibility of viewing by the taxpayer, sending a notice of appearance for drafting administrative material on untimely notifications, electronically in the TO. |
Development of additional modes in the IS "Taxpayer's Office". |
The Office of desk monitoring of the DGD in Astana sent a letter No. MKD-10-01/8243- And dated 05/25/2023, in response to vh.No.23174 dated 06/22/2023, it reports that this task is laid down as part of the implementation of the ISNA for 2023-2024. Software development is currently underway. |
2024 – 2025 yy. |
|
8 |
If the taxpayer for whom the notification is issued in the Notification Mode of the unified data warehouse does not have an EDS, the notification is sent by registered mail. In case of return of the envelope, according to the regulations, an order is issued on the suspension of expenditure operations and a tax inspection report is carried out. Further, if the notification is handed over in person, the OSEO is automatically withdrawn in a single data warehouse. In case of non-fulfillment of the served notification after 30 working days, the OSEO must be re-issued to the taxpayer's bank accounts, however, the OSEO is not re-issued in the notification mode system, and employees form the OSEO by creating a notification (technical duplicate) based on the Integrated Tax Information System of the Republic of Kazakhstan. |
It is necessary to implement in the Integrated Tax administration system the possibility of re-forming the suspension of expenditure transactions on bank accounts in the Notification Mode of a unified Data Warehouse for unfulfilled notifications. |
The possibility of re-forming the OSEO in the Notification Mode of the unified data warehouse |
The Department of desk monitoring of the SRD in Astana sent a letter No.MKD-10-01/8243-И dated 25.05.2023, in response to No.23174 dated 22.06.2023, it reports that this task is laid down as part of the implementation of the ISNA for 2023-2024. Software development is currently underway. |
2024 – 2025 yy. |
|
9 |
According to the formed OSEO in the Unified Data Warehouse, the Notification Mode is set due to non-fulfillment of the notification on the elimination of violations identified by the tax authorities based on the results of desk control, currently all employees have the opportunity to revoke the OSEO through the IS ITIS (management of orders on suspension of expenditure transactions on bank accounts). |
In order to exclude the facts of illegal recall of the suspension of expenditure transactions, it is proposed to carry out a recall not lower than the level of deputies of the Department of Internal Affairs |
Implementation in the IS of the Integrated Tax Administration system for the implementation of the revocation of the OSEO at the level of deputies of the RSRD |
The Department of desk monitoring of the SRD in Astana sent a letter No.MKD-10-01/8243-И dated 25.05.2023, in response to No.23174 dated 22.06.2023, it reports that this task is laid down as part of the implementation of the ITAS for 2023-2024. Software development is currently underway. |
2024 – 2025 yy. |
|
10 |
Today, the procedure for distributing VAT refund checks is carried out manually by the head of the office or the head of the administration.
|
For objectivity and reduction of corruption risks, we propose to automate the process of distributing VAT refund checks through information systems of state revenue agencies. |
Automation of the process of distributing VAT refund checks |
The Department of Administration of indirect taxes of the SRD in Astana sent a letter No.MKD-12-01/4291-И from 11.03.2024, in response to the №КГД-20-1-16/8602-MKK of 15.05.2024 informs that the issues reflected in the letter will be settled by the relevant RLA as part of the implementation of the new Tax Code. |
2024- 2025yy. |
|
11 |
During the verification, the amount of VAT that is not refundable consists of: - the amount of VAT that is not refundable for detected violations of level 1; - the amount of VAT that is not refundable due to the presence of violations identified as a result of the application of RMS; - the amount of VAT that is not refundable due to the presence of violations identified as a result of the application of the risk Pyramid; - the amount of VAT on the export of goods for which foreign exchange earnings have not been received; - the amount of VAT for which there is no confirmation of the export of goods, etc. These amounts are calculated by employees independently based on the information provided by the STB, generated Pyramid reports, etc. |
In order to exclude unjustified refunds made by the human factor, we propose to automate the calculation of VAT amounts that are not refundable by deducting the smallest amount of VAT that is not refundable when applying RMS, according to the risk Pyramid report. |
Automation of calculation of non-refundable VAT amounts |
The Department of Administration of indirect taxes of the SRD in Astana sent a letter No.MKD-12-01/4291-И from 11.03.2024, in response to the №КГД-20-1-16/8602-MKK of 15.05.2024 informs that the issues reflected in the letter will be settled by the relevant RLA as part of the implementation of the new Tax Code. |
2024- 2025yy. |
|
12 |
According to article 100 of the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy", money received by the bankrupt's estate as a result of the execution of a judicial act on bringing the founder or official to subsidiary liability is subject to referral to satisfy creditors' claims. Repayment of administrative expenses of bankrupt managers at the expense of such money is not allowed. In this connection, there is a possibility of collusion between the bankrupt manager and the debtor's representative regarding the transfer of financial and accounting documentation by drawing up a fictitious act of acceptance and transfer of documents. Due to the lack of actual access to documentation, the SRA employee agrees on the final report without bringing bankrupt officials to subsidiary responsibility by the bankrupt manager. |
To consider the issue of paying the administrative expenses of a bankrupt manager at the expense of bankrupt officials, we propose to amend the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy". |
Amendments to the Law of the Republic of Kazakhstan "On Rehabilitation and Bankruptcy". |
The Department for Work with insolvent debtors of the SRD in Astana on 02.05.2024 sent a risk proposal to the e-mail address na.dushkenova@kgd.gov.kz The SRC of the Ministry of Finance of the Republic of Kazakhstan and received a response on 03.03.2024 through the CRM that it is planned to make changes as part of the implementation of the RLA. |
2024 – 2025 yy. |
|
13 |
To date, the district departments of state revenue in Astana, decisions on the restriction of the disposal of property, reviews of decisions on the restriction of the disposal of property are sent to the authorized bodies, namely to the Administrative Police Department (GAI) and the Office of Control and Quality of the Urban Environment with a document in the "Word" format through the "Documentologist" program. Accordingly, this method is an opportunity for the emergence of causes and conditions conducive to the commission of corruption offenses and untimely measures. For example, an employee of the District Department of State Revenue may simply exclude (since the "Word" format) from the list of debtors, a taxpayer on whose property it is necessary to make decisions on restricting the disposal of property, or may simply make a mistake when copying or unloading. |
For the timely adoption of enforcement measures, in the form of a decision on restriction of the disposal of property, as well as the withdrawal of such decisions, we propose to automate the process of sending decisions on restriction of the disposal of property to the authorized bodies. |
Automation of the process in the IS Integrated tax administration system |
The Department for Work with debts of the SRD in Astana sent a letter No.MKD-13-01/6849-И dated 25.04.2024, in response No. KGD-15-3-13/14874-МКК dated 22.05.2024, informs that the proposals aimed at eliminating the risk of corruption will be taken into account when developing a new Tax Code and as part of the implementation of the IP ITAS. |
2024 – 2025 yy. |