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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 |
When providing the public service “When offsetting/refunding an overpaid amount of corporate income tax,” the current legal regulations do not establish an approved form of a written opinion to confirm or reject the legality of the refund. This gives discretionary powers to the responsible executive of the accounting department when making decisions. |
In order to exclude unjustified refunds of taxes and other payments exceeding 100 times the monthly calculation index, we propose to make changes and additions to the Rules for Maintaining Personal Accounts approved by Order of the Minister of Finance of the Republic of Kazakhstan No. 306 dated 02/27/2018. with the establishment of the form of conclusion. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, ref. №DGD-8-2-6/6731 dated 26,04.2024. to amend clause 191 of the Rules for maintaining personal accounts. |
Amendments to the PVLS are planned at the end of 2024 after the adoption of the new Tax Code
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2025
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2 |
If there is taxable property, a relationship arises between the official of the State Revenue Service and the debtor, i.e. direct contact when drawing up a property inventory report. Also, the official of the State Revenue Service has the authority, at his own discretion, to evaluate and select property, and make a decision on the inclusion of property in the inventory act. These actions and inactions of the State Revenue Service employees create conditions for the debtor to hide information about the property for a long time, in order to sell such property. Transfer of data on encumbrances is carried out manually by employees of the State Revenue Office. The lack of an integrated system with the database of the Ministry of Internal Affairs of the Republic of Kazakhstan and the Ministry of Agriculture gives discretionary powers to an official at his own discretion to initiate the emergence of legal relations |
To eliminate the corruption moment and transparency of the procedure for registering encumbrances of rights to taxpayer's property, as well as removing encumbrances when paying off debts, it is necessary to automate the system of imposing encumbrances on property (movable, immovable) registered with all authorized bodies, to integrate the database of the Ministry of Internal Affairs, Ministry of Agriculture, etc. with the INIS of the Republic of Kazakhstan by analogy with the Ministry of Justice through the electronic channel. |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, ref. №DGD-8-2-6/6941 dated 05/02/2024. on automation of interaction between information systems of state revenue authorities and authorized bodies. |
Thus, the proposals you sent to eliminate the corruption risk were taken into account as part of the implementation of ISNA. |
2025
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3 |
When conducting inspections of entities involved in the circulation of excisable products, in the immediate discovery by an authorized official of the fact of an offense and a description of excisable products, there is a corruption risk of the official’s ability, at his own discretion, to initiate the emergence of legal relations with individuals and legal entities, their change or termination without appropriate motivation or distortion of facts when registration of inspection results. |
To ensure transparency of the inspector's activities, when conducting inspections of entities engaged in the turnover of excisable products, perform a thematic tax (raid) check using online video recording (video tag) from the moment of delivery of the order until the end of this check. Also, the tax audit report should be filled out at the place of the audit electronically, that is, with a tablet |
Letter to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, ref. №DGD-8-2-6/6897 dated 30.04.2024. to provide inspectors with video tokens and a tablet. |
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2025
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