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№ р/с |
A position at risk of corruption |
Official powers containing corruption risks |
Corruption risks |
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1 |
Head of the Department, Deputy Head of the Department, Head of the Audit Department, head and specialists of the Audit Department, specialists of the ECTA department |
Carries out tax audits in accordance with the procedure established by the Tax Legislation of the Republic of Kazakhstan, checks on transfer pricing in accordance with the procedure provided for by the legislation of the Republic of Kazakhstan on transfer pricing; tax control, including by conducting a tax audit; quality control of acts of complex, thematic inspections of the correctness of calculation and timeliness of transfer of taxes and mandatory payments to taxpayers. |
Implementation of tax audits, closing of acts |
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2 |
Head of Department, Deputy Head of Department, Head of the Desk Monitoring Department, heads and specialists of the Desk Monitoring Department No. 1,2,3 |
Supervision of the execution of notifications on the elimination of violations based on the results of desk control, supervision of the timing of orders to suspend expenditure transactions on unfulfilled notifications |
Unlawful revocation of orders to suspend expenditure transactions on unfulfilled notifications on the elimination of violations identified by tax authorities based on the results of desk control, and untimely formation of unfulfilled notifications on the elimination of violations identified by tax authorities based on the results of desk control |
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3 |
Head of Department, Deputy Head of Department, Head of the Customs Administration Department, Head and specialists of the Customs Administration and Tariff Regulation Department |
Repayment, cancellation, registration, control over the customs value of the goods of the certificate of payment of customs duties and taxes during the transportation of goods in accordance with the customs procedure of customs transit |
The corruption risk of extending the period of customs transit established by the customs authority within the established period at the reasoned request of the declarant or the carrier |