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№
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A position at risk of corruption |
Official powers containing corruption risks |
Corruption risks |
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1 |
Heads of departments of the Department of Internal Affairs, Heads of departments, specialists conducting desk control during the liquidation of IP, LLP, K/H. |
Control over the fulfillment of tax obligations on the submission of tax reporting forms according to the statute of limitations; The absence of unfulfilled notifications; The absence of unfulfilled administrative materials. |
Since, within the framework of tax legislation, in the presence of the above-mentioned unfulfilled tax obligations, tax collectors cease their activities and are de-registered with unfulfilled obligations. |
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2 |
Head of Department, Deputy Head of Department Heads of departments, specialists of departments and departments dealing with non-residents. |
Issuance of a certificate on the amounts of income received from sources in the Republic of Kazakhstan and withheld (paid) taxes |
We believe that the obligations of non-residents, as separate categories of taxpayers receiving significant income in the Republic of Kazakhstan, should be reflected in a separate form of tax reporting and personal accounts should be maintained by a separate budget classification code. This would allow us to monitor the full and timely fulfillment of our tax obligations. |
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3 |
Heads of departments of the Department of Internal Affairs, Heads of departments, specialists of departments and departments dealing with debt. |
Drawing up an inventory of property |
In order for the debtor to be "released" from the transfer of his property for sale, it is enough not to appear when drawing up an act of availability by an authorized body, and the authorized body does not draw up an act of availability of property with witnesses. |
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4 |
Head of Department, Deputy Head of Department Heads of departments, head of department, specialists of the department and the Department of VAT administration within the EAEU |
Implementation of control at road checkpoints for the import and export of goods. |
An official of the state revenue authority, pursuing selfish goals and colluding with the carrier, may fail to enter data on motor vehicles, which gives rise to corruption risks |