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№ п/п |
Description of corruption risk |
Recommendations based on the results of the internal analysis of corruption risks |
Event
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Completion form |
Responsible executors |
Period of execution |
Execution |
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1 |
In case of failure to execute the notification on elimination of violations detected by results of the departmental control, according to article 96.6 of the Tax Code of the RK entails suspension of expenditure operations on the bank accounts of the taxpayer under article 118 of the Tax Code of the RK. That is, the employee of the state revenue authorities in IP PP CC (EHD) manually forms a decree on suspending expenditure transactions on the taxpayers' bank accounts. Therefore, there are corruption risks, it is possible to give preference to the taxpayer in this matter |
In the Information System of the Register of Desk Control Results (single data storage), in case of failure to submit an additional tax report form, as well as an explanation from the taxpayer on the next business day after the deadline, automatically provide for the suspension of expense transactions and the establishment of a color indicator. |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
Automation of the process Order to suspend expense transactions |
Office of Desk Control |
until November 1, 2024 |
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2 |
The employee of the state revenue authority when removing the taxpayer violations on notification in IS INIC RK manually enters the appropriate status for withdrawal of the order to suspend expenditure operations. In this context, there are corruption risks, it is possible to give preference to the taxpayer when resolving this issue (removing restrictions if violations of notification have not been fully eliminated). |
In the tax reporting form, provide a cell “complete elimination of violations upon notification”, that is, in case of agreement with violations, when submitting an additional form of reporting on notification and payment of taxes due, make a link in the information system with information systems of personal accounts to automate the process of removing restrictions on taxpayer's bank accounts. |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
Automation of the process Order to suspend expense transactions |
Office of Desk Control |
until November 1, 2024 |
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3 |
In the current tax code of RK, there is as a subject of taxation mobile sources (motor transport). According to paragraph 1. 573 Environmental Impact Charges (hereinafter referred to as the present paragraph - charge) are levied for emissions and discharges of pollutants (releases into the environment), the placement of sulphur in open form on sulphur maps and the disposal of waste, carried out on the basis of an appropriate environmental permit and declaration of impact on the environment in accordance with the environmental legislation of the Republic of Kazakhstan, the permit and declaration is drawn up on stationary sources. At present, there is a risk in the administration of environmental charges due to the lack of specific explanation in the Code for mobile sources. For example, if the individual entrepreneur has motor vehicles for which the form of tax reporting must be provided 870.00 employees of state income may not administer the taxpayer by agreement, referring to s. 1.573, although art. 4. 576 Mobile source charges are provided. |
Make an addition to clause 1 of Art. 573 of the Tax Code regarding motor vehicles. |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
Amendments to the Tax Code |
management of non-productive payments |
until November 1, 2024 |
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4 |
In accordance with art.25, 26 of the tax code of the Republic of Kazakhstan, authorized bodies provide information to tax authorities on taxes and duties. In accordance with art. 471 Code of Administrative Procedure for failure to submit, intimely, unreliable or incomplete submission, an administrative penalty is provided for the official. According to art. 62 Code of Administrative Procedure, «A person shall not be subject to administrative liability after the expiration of two months from the day of commission of an administrative offence, except in cases provided for by this Code». Accordingly, there is a risk that the employees of the state revenues this violation can specifically detect after the limitation period to issue an order on the imposition of penalties which is cancelled due to the expiration of the limitation period. For example, an individual receives a state service «Issuance of passports, identity cards to citizens of the Republic of Kazakhstan», where the fee is paid in January, information the authorized authority shall provide the territorial authorities with state revenues quarterlyi.e. after March 31. Accordingly, in the event of discovery of the fact of issuance of a document without payment, the authorized authority is not involved in administrative liability. |
Art. Code of Administrative Offenses of the Republic of Kazakhstan 62 should be supplemented with a clause where the limitation period for information provided by the authorized body to the state revenue authorities is 1 year. |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
Amendments to the Tax Code |
management of non-productive payments |
until November 1, 2024 |
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5 |
according to Article 48, paragraph 2 of the Code of Kazakhstan «On taxes and other compulsory payments to the budget» (hereinafter - Tax Code) the limitation period is three years. According to paragraph 4 of the above article, the limitation period begins after the end of the relevant tax period. Thus, the limitation period for claims to be added to the tax liability may be lost if tax audits are carried out over a long period of time. For example: a department specialist, in order to extract material benefits, deliberately delays the audit and completes the tax audit after the calendar period for which the limitation period expires, for loss of additional charges for this period. |
In order to eliminate the corruption component in the form of deliberately delaying tax audits in order to lose the statute of limitations, we propose to make an addition to Article 48 of the Tax Code in terms of preserving the statute of limitations for the entire period of the tax audit, regardless of the completion date. |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
Amendments to the Tax Code |
audit department |
until November 1, 2024 |
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6 |
when appointing/carrying out tax verification artificially delay the start of verification, appointment/carrying out tax verifications, which gives the taxpayer the opportunity to withdraw funds outside the Republic of Kazakhstan, misstatement of accounting, creating fictitious documents. For example: when delivering notices, orders the specialist department intentionally creates circumstances that make it impossible to find a taxpayer at the legal address for delivery of the above documents |
In order to eliminate corruption risks when assigning, conducting and completing tax audits, we propose to implement electronically the process of delivering notices of the appointment of a tax audit, requests for the provision of documents, notifications of the results of a tax audit, by delivering data to the Taxpayer's Account. |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
Automation of the notification process |
audit department |
until November 1, 2024 |
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7 |
there is a risk of corruption due to the lack of integration of the information system Integrated Tax Information System of the Republic of Kazakhstan and the unified registry of administrative offences of the Information Systems (IS) of the Republic of Kazakhstan, there is a possibility of distortions of data entered into the single registry of administrative offences, which directly affects the qualification of the sanction and reduction of the amount of the administrative fine imposed, which is a corruption component of the offence. Integration of the Integrated Tax Information System of the Republic of Kazakhstan and a single registry of administrative offences of the Republic of Kazakhstan, in which, if an administrative offence case is initiated in the Integrated Tax Information System of the Republic of Kazakhstan, a single registry of administrative offences of the Republic of Kazakhstan would automatically be formed into an information record document in the IP. Thus, today the administrative material for participants in foreign economic activities is written by hand, and innovation, that is to say, in an automated mode the system would itself form the administrative material, That will reduce contact with foreign economic actors. |
When compiling administrative materials, objectively and comprehensively study the case under consideration; Study daily the Code of Administrative Offenses in the Republic of Kazakhstan, the Code of Customs Regulation in the Republic of Kazakhstan, the Customs Code of the Eurasian Economic Union and other regulations necessary when considering administrative cases; Conduct daily monitoring in INIS RK and ERAP based on registered materials. |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
Automatic generation of administrative material in the information system “Unified Register of Administrative Offences” |
Customs post management "Nur Zholy" |
until November 1, 2024 |
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8 |
Currently, when declaring goods for which documents are required to confirm compliance with technical regulations (certificate or declaration of conformity), according to P.P.in no.10 Decision of the Council of the Eurasian Economic Commission of 12 November 2021 130 «On the Order of importation into the customs territory of the Eurasian Economic Union of products subject to mandatory conformity assessment in the customs territory of the Eurasian Economic Union» the use of certificates and declarations of conformity previously issued by other URED is permitted, if there is a power of attorney to use these documents, which in turn is not confirmed by any information systems used by the supervisory authorities and sites where such supporting documents are mixed, The adoption of documents of this nature remains with UDL. Thus, there is a risk of customs declaration of goods with the provision of fictitious powers of attorney for the use of certificates and declarations of conformity. |
In the electronic database of the register of issued certificates and registered declarations of conformity, add a tab that will reflect information on granting a power of attorney to other persons for the use of certificates and declarations of conformity (name of the authorized person, term). Participants in foreign economic activity who have issued a power of attorney for the right to use certificates and declarations of conformity with other foreign economic activity authorities are required to inform state revenue authorities in writing from official sources (for example: E - Otinish, etc.) |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
Add a tab to the electronic database of the register of issued certificates |
Management of the customs post "Temirzhol" |
until November 1, 2024 |
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9 |
The process refers to a corruption risk due to direct contact between UDL and URED, which may affect both the speed and the slowness of the administrative material. The CGO official may not apply the discount and issue an administrative liability order for his own benefit by referring to article 810 of the Code, or apply a reduced production discount pursuant to article 897 of the Code for certain benefit. Due to the contradiction of normsp.p.4, article 810 of the Code of Criminal Procedure and article 897 of the Code of Criminal Procedure, a person may apply for purposes of his material benefit. |
The abbreviated procedure is aimed at saving procedural means of proof and optimizing the judicial burden, as well as paying a fine in the amount of fifty percent of the specified sanction, which influences the stimulation of timely payment of the fine and simplification in the consideration of administrative proceedings. In order to prevent corruption risks, we propose to exclude subparagraph 4, paragraph 2 of Article 810 of the Code of Administrative Offenses of the Republic of Kazakhstan. |
Send a letter with proposals to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan |
exclude subparagraph 4, paragraph 2 of Article 810 from the Code of Administrative Offenses of the Republic of Kazakhstan. |
Management of the customs post "Altynkolzhol" |
until November 1, 2024 |
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