List of corruption risk

№

р/р

Description of corruption risk

Recommendations for its elimination

Completion form

Position of the authorized state body (when referred by recommendations from another government agency)

Period of execution

1

Giving preference by tax authorities during the liquidation of individual entrepreneurs.

It is necessary to consider the possibility of conducting an automated analysis by all information systems of the SRC of the Ministry of Finance of the Republic of Kazakhstan (ITIS of the Republic of Kazakhstan, IS TRPS, IS NM,) for the presence of unfulfilled obligations, where, in the case of an unfulfilled notification, refuse removal as an individual entrepreneur until these facts are eliminated. This  rule will help avoid corruption components during the simplified liquidation of individual entrepreneurs.

Sending a proposal for recommendations to the SRC of the Ministry of Finance of the Republic of Kazakhstan

Making additions to a tax legal akt

In progress.The department sent a request to the State Revenue Committee of the Ministry of Finance of the republic of Kazakhstan for №DGD-1-04-1/9348 dated 31.05.2024. In response, according to letter №KGD-20-2-12/19598-MKK dated 07.06.2024,it is reported that Due to the fact that paragraph 1 of Article 93 of the Tax Code does not provide for restrictions on the forced liquidation of legal entities that have unfulfilled notifications on the elimination of violations identified by state revenue authorities based on the results of desk audits, the UDM sent SZ dated 17.04.2023  № 13-1-KGD/7620-BN (with a comparative table attached) on the need to add this category of persons to Article93 of the Tax Code, expanding the list of conditions for taxpayers subject to forced liquidation

27.06.2025у

2

The ability to manually revoke order of the tax authority to suspend debit transactions on bank accounts to taxpayer accounts in case of unfulfilled notifications issued according to the IS NM..

Automate the resumption of expence transactions after entering the conclusion into the IS NM, i.e after fulfillment of the tax obligation, at the same time remove the possibility independent of resuming expense transactions in the ITIS of the Republic of Kazakhstan

Sending a proposal for recommendations to the SRC of the Ministry of Finance of the Republic of Kazakhstan

Making additions to a tax legal akt

In progress.The department sent a request to the State Revenue Committee of the Ministry of Finance of the republic of Kazakhstan for №DGD-1-04-1/9348 dated 31.05.2024. In response, according to letter №KGD-20-2-12/19598-MKK dated 07.06.2024 that this task is included in the implementation of ISNA for 2024.

Software development is currently underway.

For reference;

The implementation is proposed as follows

The system should automatically send a request to the “Collection” module to generate a RPRO if the QC notification is not fulfilled.At the same time allure to comply with a notice is considered to be a lask of response on the part of the taxpayer, i.e no explanation provided or DFNO. Automatic generation of a review of the RPRO is carried out in the presence of a signed Conclusion on confirmation/non- confirmation of the of QC results, in the presence of a sent Decision, in the presence of an electronic explanation.

The system should provide the user with the ability to manually generate requests for the generation of RPRO and resall of RPRO, indicating the reason for the revocation (notification revoked, etc).Manual generation  of requests is sent to the “Collection” module after the request has been agreed upon and signed by users who have the rights to approve and sign in the system.

27.06.2025у