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No. in order |
Description of the corruption risk |
Recommendations for eliminating corruption risk |
Completion Form |
The position of the authorized state body (when sending recommendations to another state body) |
Due date |
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1 |
The competence of the Customs Control Department is to provide the provision of the state service "Issuance of a certificate of approval of an international transport vehicle for the carriage of goods under customs seals and seals". In accordance with Rules No. 665 of 07/10/2020, the acceptance of an application and the issuance of the result of the provision of this type of public service are carried out through the office of the service provider (on purpose), or through the e-government web portal www.egov.kz . In cases of submission by the service recipient of an incomplete package of documents according to the list, or failure to submit the vehicle for inspection, provided for by the decision of the Customs Union Commission dated June 22, 2011 No. 676 (hereinafter referred to as the Decision), and (or) expired documents, the service provider refuses to accept the application. Upon establishing the completeness of the submitted documents, the service provider registers the application and issues a permit for the admission of the vehicle to transport goods under customs seals and seals in the IS GBD "E-licensing". In the course of studying the order of the state. It has been established that the service recipient can independently make and attach a photo fixation of the vehicle necessary for entry into the IS GBD "E-licensing" electronically, without the participation of a customs official (customs inspection). There is a need to establish a certain responsibility of the service recipient for the provision of services in accordance with the Procedure dated 06/22/2011. No. 676, a presented motor vehicle of international transportation (motor vehicles, trailers, semi-trailers and containers) for the transportation of goods under customs seals and seals to technical requirements for the type of construction (series) of vehicles, which will eliminate the need for the service recipient to appear at the customs authority, as well as intentionally provide a package of documents on paper (form, photo), since the permit document is formed in the IS GBD "E-licensing", the content of which is available both in electronic form and in print. The presence of a "personal contact" of service recipients with an official of the customs authority excludes the possibility of a corruption risk. |
It is proposed that the provision and issuance of the result of the state service "Issuance of a certificate of approval of an international transport vehicle for the carriage of goods under customs seals and seals" be carried out only through an electronic application through the e-government web portal www.egov .kz IS GBD "E-licensing", excluding the need for the service recipient to appear at the customs authority. To establish a certain responsibility of the service recipient for providing, in accordance with the Order dated 06/22/2011 No. 676, a presented motor vehicle for international transportation (motor vehicles, trailers, semi-trailers and containers) for the transportation of goods under customs seals and seals to technical requirements for the type of construction (series) of vehicles. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan ex. No. 16-01-14/3537-And 05/16/2024w. on making changes and additions to the NPA |
The response of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan ex. KGD No.-13-1-13/17455- The ICC dated 30.05.2024, agreed. For the service "issuance of a certificate of approval of an international transportation vehicle for transportation under customs seals", the Committee sent a letter to the Eurasian Economic Commission with proposals for amendments and additions to the decision of the Customs Union Commission dated June 22, 2011 No. 676 "On the forms of a certificate of approval of an international transportation vehicle for the transportation of goods under customs seals and seals and the procedure for its issuance and use" |
2025 |
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2 |
The Tax Code does not regulate the execution of notifications for violations identified during in-house control (Unified Data Warehouse) during the period when the NP does not provide tax reports according to the statute of limitations of Article 48 of the Tax Code. In terms of compulsory liquidation, namely, upon termination of taxpayers' activities, according to the norms of Article 93 of the Tax Code, in order to eliminate the risk of corruption, it is necessary to ensure compliance with the following conditions: - before January 1 of the calendar year, but not less than the limitation period established by Article 48 of the Tax Code, which do not have unfulfilled notifications of desk control. |
It is proposed at the legislative level to provide for amendments or additions to the NPA, in terms of compulsory liquidation, namely, upon termination of taxpayers' activities, according to the norms of Article 93 of the Tax Code, in order to eliminate the risk of corruption, it is necessary to ensure compliance with the following conditions: - before January 1 of the calendar year, but not less than the limitation period established by Article 48 of the Tax Code, which do not have unfulfilled notifications of desk control. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan outgoing No. 10-01-13/3103-I dated 04/24/2024 on amendments and additions to the NPA |
The response of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan outgoing no. KGD-11-1-18/14810- The ICC dated 05/22/2024, agreed. Within the framework of the new Tax Code, this article is considered as a separate procedure, which is one of the conditions for verifying the presence of unfulfilled notifications. |
2025 |
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3 |
The Tax Code sets limits on the timing of tax audits. Corruption risks in the system of state revenue bodies are possible during tax audits due to the delay in the timing of the tax audit by periodically sending minor requests to other tax authorities, as well as repeatedly handing over to the taxpayer (tax agent) the requirement of the tax authority to provide information (documents). Under these circumstances, there may be cases when the statute of limitations expires during the tax audit and as a result, the tax audit may be inconclusive or with small additional charges. Repeated demands and requests allow officials of the OGD to illegally extend the deadlines for conducting a tax audit. |
It is proposed at the legislative level to provide for amendments or additions to the NPA, in terms of extending the terms of the tax audit. To provide for the following, tax audits, for which there is a repeated (more than 2 times) submission to the taxpayer (tax agent) of the tax authority's requirement to submit information (documents), as well as periodic sending of minor requests to other tax authorities (with the exception of duplicate requests), include in the risk zone and implement monitoring of the quality of tax audits, when considering (discussing) and approving new methodological recommendations for conducting tax audits, provide links to the direction of the above-mentioned requests. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan outgoing No. 08-08-13-/3078- And from 04/24/2024 on amendments and additions to the NPA |
The response of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan ex. KGD No.-15-2-21/14622- The ICC dated 05/03/2024, agreed. It is provided within the framework of the development of the new Tax Code (limiting the number of claims 2 times during a tax audit, reducing the deadline for fulfilling a claim to 10 working days, etc.) |
2025 |
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4 |
The Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" (hereinafter referred to as the Code) establishes requirements and restrictions for customs clearance using a risk management system. Corruption risks in the system of state revenue bodies are possible when conducting format and logical control, when filling out and sending a declaration for goods in the Astana -1 information system and other information systems for compliance with the conditions of paragraph 7 of the Rules for Customs clearance of goods by state revenue officials approved by the Order of the Minister of Finance of the Republic of Kazakhstan dated January 26, 2018 No. 73. Thus, the introduction of additional measures of format and logical control when filling out and sending a declaration for goods will exclude the possibility of filing a declaration for goods without filling in column 30 and other similar violations, which in turn will eliminate corruption risks during customs clearance. |
It is proposed at the legislative level to provide for amendments to the Keden information system of format and logistics control on the correctness of filling out the declaration for goods.
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Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. HRM number-05-2-08/4402 dated 04/24/2024 on amendments and additions to the IS "Keden". |
KGD MF dated 05/16/2024 no. KGD-13-2-11/14834- MK, the elimination of risk will be considered as part of the implementation of the IS Keden |
2025 |