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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, Managers and specialists of organizational financial management |
The register of unscrupulous participants in public procurement in accordance with paragraph 4 of Article 12 of the Law of the Republic of Kazakhstan dated December 4, 2015 No. 434-V "On Public Procurement": 1) potential suppliers or suppliers who provided false information on qualification requirements and (or) documents affecting the competitive price offer; 2) potential suppliers, determined by the winners, who evade the conclusion of a public procurement contract;; 3) a list of suppliers who have not fulfilled or improperly fulfilled their obligations under public procurement contracts concluded with them. In the case specified in subparagraph 1) of part one of this paragraph, the organizer of public procurement, the unified organizer of public procurement, the customer or the authorized body no later than thirty calendar days from the date when the potential supplier or supplier became aware of the fact of violation of the legislation of the Republic of Kazakhstan On public procurement, no later than through filing a lawsuit on recognition as an unfair participant in the purchase. In the case specified in subparagraph 3) of part one of this paragraph, the customer is obliged, no later than thirty calendar days from the day when he became aware of the fact of violation by the supplier of the legislation of the Republic of Kazakhstan On public procurement, to apply to the court with a claim for recognition of such a supplier as an unscrupulous participant in public procurement, which is collectively subject to the following conditions:: 1) payment by the supplier of a penalty (fine, penalty fee); 2) full fulfillment of contractual obligations; 3) conditions satisfying the conditions of absence of damage caused to the customer. 5. The register of unscrupulous participants in public procurement, provided for in subparagraphs 1) and 3) of part one of paragraph 4 of this Article, is formed on the basis of court decisions that have entered into force. In this regard, the specialist of the state body responsible for public procurement calculates thirty calendar days from the day when he became aware of the fact of violation of the legislation of the Republic of Kazakhstan On public procurement, in support of the claim for recognition of the supplier as an unfair participant in public procurement. That is, the specialist responsible for public procurement, in agreement with the supplier, can save the supplier from being recognized as an unscrupulous participant by sending it to court with the omission of the specified thirty calendar days. The case of applying to the court with a claim for recognition as an unfair participant in public procurement without observing the specified deadlines is returned by the judicial authorities without considering the claim. Thus, from the day when the specialist responsible for public procurement became aware of the fact of violation of the legislation of the Republic of Kazakhstan On public procurement in support of thirty calendar days for a claim for recognition of a supplier as an unscrupulous participant in public procurement, relationships with the supplier are established and there are corruption risks of committing illegal actions. |
In order to avoid the customer from going to court with a requirement to recognize potential suppliers as unscrupulous participants in public procurement "" goszakup.gov.kz "automatic generation of a message on the site marked "it's time to sue." |
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2 |
Head of Department, Deputy Head of Department, Specialists of the Departament of Public Services
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In accordance with Article 679 of the Code of the Republic of Kazakhstan "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), when submitting an electronic notification on the tax regime applied in accordance with the procedure for selecting a special tax regime and terminating its application, information about the taxpayer's transition from one tax regime to another has been transferred to part " B" of column 2 of the appendix. The transition to the reverse time taxation regime with the establishment of time during the period creates a corruption risk by tax evasion or an administrative fine. That is, in cases where the amount of turnover of taxpayers during the tax period exceeds the amount specified in Article 82 of the Tax Code as a VAT payer, the transition to a reverse tax regime with the calendar for the expired period in order to evade the amount of the fine specified in Article 275 of the Administrative Code of the Republic of Kazakhstan is not a business between the taxpayer and a specialist conducting appropriate control by the state revenue authorities leads to the emergence of relationships, generates corruption risks. |
Taxation with reverse time by putting down the time for the expired period in part B of column 2 of the appendix to the information on the taxpayer's transition from one tax regime to another when submitting an electronic notification of the tax regime applied in accordance with the procedure for selecting and terminating the application of a special tax regime in Article 679 of the Code of the Republic of Kazakhstan On Taxes and other mandatory payments to the budget" exclusion of the mode switching function through the taxpayer's office. |