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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 submitting an application for termination of the activities of certain categories of individual entrepreneurs in a simplified manner on the basis of Article 67 of the Tax Code, verification (control) of the fulfillment of tax obligations is carried out automatically within the framework of paragraph 2 of Article 67 of the Tax Code. At the same time, control is not carried out within the framework of the fulfillment of tax obligations on the submission of forms of tax reports on the limitation period, the execution of administrative materials, the execution of notifications sent. Thus, we believe that in this case corruption risks arise, 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 as an individual entrepreneur. |
To make appropriate additions to Article 67 of the Tax Code, namely, to supplement paragraph 2: fulfillment of tax obligations to submit tax reporting forms according to the statute of limitations; No unfulfilled notifications; The absence of unfulfilled administrative materials. |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. No. No. MKD-14-5/3581 dated 06/07/2024 on making changes and additions to the NPA. |
The response of the CGD MF RK ex. No. D-15778 dated 06/21/2024 agreed. Within the framework of the new tax code, the allocation of the above-mentioned article is considered in a separate order, one of the conditions of which is to check for the presence of unfulfilled notifications, including notifications on the elimination of violations identified by state revenue authorities based on the results of desk control. Changes in the information system will be implemented after changes are made to the Tax Code. |
2025 |
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2 |
One of the grounds for refusal to provide a public service "Issuance of a certificate on the amounts of income received from sources in the Republic of Kazakhstan and withheld (paid) taxes" is the absence of payment of income tax by the service recipient on the date of filing a tax application. When analyzing this service, the following was established Accrual and payment of CPN for non-residents according to TNF 101.04 is reflected in the personal account according to KBK 101110, where personal accounts of CPN of resident legal entities are also maintained. At the same time taxpayers (agents), when making payments under KBK 101110, do not reflect the ownership of the payment in the payment purpose in the payment document, thereby it is not possible to determine that the payment was made for foreign persons. There are also overpayments on personal accounts due to reductions in TNF 100.00, 101.01, 101.02, etc. Thus, the results of the analysis show that taxpayers do not pay CPN at the proper level from the income of non-residents, overpayment due to current payments, reductions in TNF, etc. is also used. The situation is similar for declarations 200.00. In the declaration 200.00, the accrual of personal income tax from the income of non-residents and resident employees is reflected in the total amount. Personal accounts for the accrual and payment of personal income tax from non-residents and personal income tax from resident employees are also maintained according to the unified CBC 101201. At the current time, the norms of current legislation allow tax evasion and create real corruption risks. |
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 TNF and personal accounts should be maintained by a separate CBC. This would allow us to control the full and timely fulfillment of our tax obligations. |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. No. No. MKD-14-5/3581 dated 06/07/2024 on making changes and additions to the NPA. |
There is no agreement |
2025 |
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3 |
According to the Rules for the Provision of Public Services No. 665 dated 07/10/2020, one of the grounds for refusal to provide a public service "Issuance of a certificate on the amounts of income received from sources in the Republic of Kazakhstan and taxes withheld (paid)" is: the data of the tax application of the service recipient (non-resident /tax agent) do not correspond to the data specified in the tax reporting forms of the service recipient and (or) a tax agent. At the same time, specific data inconsistencies between the application and the TNF are not specified, which are the basis for refusing to provide public services, which leads to corruption risks, conflict situations, and complaints from taxpayers. |
The Tax Code and the Rules for the Provision of Public Services provide for specific inconsistencies in the data specified in the tax application and tax reporting forms of the service recipient and (or) the tax agent. |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. No. No. MKD-14-5/3581 dated 06/07/2024 on making changes and additions to the NPA. |
There is no agreement |
2025 |
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4 |
The collection due to the sale of the taxpayer's (tax agent's) limited property is established by the Code "On Taxes and Other Mandatory Payments to the Budget" (hereinafter the Code). The restriction on the disposal of the taxpayer's (tax agent's) property is carried out by the tax authority in relation to the property: 1) owned by the right of ownership or economic management and (or) on the balance sheet of this taxpayer (tax agent) in the case specified in subparagraph 1) of the first part of paragraph 1 of this Article; 2) being, in accordance with international financial reporting standards and (or) the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting of fixed assets, real estate investments and (or) biological assets, in the case specified in subparagraph 2) of part one of paragraph 1 of this Article Are not subject to restrictions in the disposal: life support facilities; electrical, thermal and other types of energy; food or raw materials the shelf life and (or) shelf life of which does not exceed one year. Upon the expiration of ten working days from the date of delivery to the taxpayer (tax agent) of the decision on the restriction of the disposal of the taxpayer's (tax agent) property the tax authority shall make an inventory of the property limited in the presence of the taxpayer (tax agent) by drawing up an inventory of the property in the form established by the authorized body At the same time, if a taxpayer (tax agent) has property on the right of ownership, the rights to which or transactions under which are subject to state registration, or property subject to state registration, such property is first of all subject to inventory. Also, an inventory of the property limited at disposal is made with an indication in the act of the inventory of the property of the book value determined on the basis of accounting data of the taxpayer (tax agent), or the market value. The market value is the value determined in the assessment report carried out in accordance with the legislation of the Republic of Kazakhstan on valuation activities. The property specified in the inventory act is retained by the debtor and cannot be alienated, and the taxpayer is also responsible for the specified property in accordance with the Criminal Code of the Republic of Kazakhstan. The sale of the taxpayer's (tax agent's) property, which is limited at the disposal, on account of tax arrears is carried out by an authorized legal entity through bidding. Bidding is provided for by the Rules for the sale of restricted property. However, when the authorized body (JSC "FPC") draws up an act of the presence of property in the absence of the debtor, an act of absence is drawn up At the same time the property is located at the place of registration. That is, 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. |
In order to eliminate corruption risks, it is necessary to amend and supplement the Tax Code of the Republic of Kazakhstan and the Rules for the sale of limited property, namely, transfer the function of drawing up an act of availability to the state revenue authority. |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. MKD No.-16-11/2972 16.05.2024 f. on making changes and additions to the NPA. |
There is no agreement |
2025 |
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5 |
All motor vehicles (hereinafter referred to as ATS) transported across the state border at automobile checkpoints by Management staff should be displayed in the IS ESF IEC of the Ministry of Internal Affairs of the Republic of Kazakhstan or in Appendix No. 1, by the method of confirmation of the SNT, on an ongoing basis conducts reconciliation, analysis of annexes No. 1 and IEC and IS Berkut. Risk: an official of the state revenue authority, pursuing selfish goals and colluding with the carrier, may not enter data on the PBX, which gives rise to corruption risks. |
In order to reduce corruption risks, all controlling state bodies should be located in the same room on the territory of the checkpoint. "Entry", "exit" from the territory of the checkpoint must be recorded in electronic format with the formation of an electronic pass pass (slider). Information about the carriers arriving at the territory of the checkpoint must simultaneously be received by all regulatory authorities in electronic format. After monitoring, each authority decides whether or not to pass this carrier, with a mark on the electronic ticket of passage. |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan MKD-4-2-6/3328 from 30.05.2024 |
There is no agreement |
2025 |
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6 |
Article 802 of the Administrative Code of the Republic of Kazakhstan defines the grounds for initiating administrative proceedings, including, according to subparagraph 1 of part one of this article, in relation to the subject of control and supervision, the result of an inspection conducted in accordance with the procedure established by the Entrepreneurial Code of the Republic of Kazakhstan, as well as the result of preventive control and supervision with a visit to the subject (object) of control and supervision in the cases provided for by part three of paragraph 3 of Article 137 of the Entrepreneurial Code of the Republic of Kazakhstan. However, based on practice, the court indicates that the tax authority is obliged, according to Part 3 of Article 802 of the Administrative Code of the Republic of Kazakhstan, to conduct inspections to establish the composition of an administrative offense. That is, the basis for the initiation of adm. The production will be checked. For example, Article 272 of the Administrative Code of the Republic of Kazakhstan failure to submit tax reports on time. The taxpayer is obliged to submit a report by the 15th of each quarter, and the NP either did not submit the report or did not submit it on time. Accordingly, there is a fact, there is an offense, more than a thousand NP violate this article. Therefore, there is no need to carry out an inspection. Also, in the Tax Code, Article 142 lists certain verification issues, and many issues do not fall under the articles of the Administrative Code (the above-mentioned Article 272 of the Administrative Code also part 5 of Article 275 of the Administrative Code (making a turnover during the period of non-registration for VAT)). |
We propose to amend Part 3 of Article 802 of the Administrative Code of the Republic of Kazakhstan, namely, to list the articles for which verification is necessary, or specify an exception: except for articles.... |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. MKD No.-7-1/3538 06.06.2024 G. on making changes and additions to the NPA. |
There is no agreement |
2025 |
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7 |
Violation of the deadlines established by legislative acts of the Republic of Kazakhstan for filing a tax application for registration with the state revenue authority of a private notary, private bailiff, lawyer and notification of registration of an individual entrepreneur, registration for certain types of activities entails a warning. Part 1 of Article 269 of the Administrative Code does not apply in terms of violation of the deadlines for sending a notification of registration of an individual entrepreneur, since neither the Tax Code nor the business Code specify deadlines for sending a notification of registration of an individual entrepreneur (Articles 79 of the Tax Code Articles 35,36 of the PC). However, there are deadlines in paragraph 2 of Article 80 of the Tax Code "An individual entrepreneur is obliged to submit the notification specified in paragraph 1 of this article to the tax authority at the location no later than ten working days from the date of changing his registration data and (or) data on participants (members) of a joint venture" |
We propose to amend part 1 of Article 269 of the Administrative Code: Violation of the deadlines established by legislative acts of the Republic of Kazakhstan for filing a tax application for registration with the state revenue authority of a private notary, private bailiff, lawyer and notification of changes in the registration data of an individual entrepreneur, registration for certain types of activities |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. MKD No.-7-1/3538 06.06.2024 G. on making changes and additions to the NPA. |
There is no agreement |
2025 |
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8 |
1) regarding the payment of the main remuneration to the temporary and bankruptcy trustee at the request of the creditor in the person of the OGD, where the facts of the overestimated amount of payments were revealed, a corresponding letter was sent as a result in order to clarify and prevent violations of the norms of the Law "On Rehabilitation and Bankruptcy" (hereinafter the Law) (paragraph 2 of Article 110 of the Law); 2) regarding the conduct by administrators of an electronic auction for bankrupts, where the corruption risk lies in violation of Paragraphs 10, 14 of the Rules for Conducting an electronic auction for the Sale of bankrupt property, approved by Order No. 178 of the Minister of Finance of the Republic of Kazakhstan dated March 17, 2015; 3) regarding ensuring proper control over the conduct of the rehabilitation procedure and bankruptcy procedure in terms of compliance by administrators with the requirements of paragraph 6 of Article 12 of the Law; 4) regarding the satisfaction of creditors' claims by administrators, where the corruption risk lies in the improper organization by administrators of the sale of debtors' property, ensuring the recovery of receivables and the recovery of damages from persons held vicariously liable; 5) regarding the validity of the administrative expenses paid to the administrator in the bankruptcy procedure, where the corruption risk lies in the administrators' failure to comply with the conditions and procedure for repayment of administrative expenses, including basic remuneration, which affects the indicators of satisfaction of creditors' claims As a result, there is no automated system for the administration of rehabilitation and bankruptcy procedures. |
As part of the implementation of the IP project, it is planned to automate the process of rehabilitation and bankruptcy procedures |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. No. MKD-19-23/3555 DATED 06/07/2024 on automation of rehabilitation and bankruptcy procedures. |
The response of the CGD MF RK ex. KGD No.-06-13/20695- MK dated 06/20/2024, agreed. As part of the ISNA project, rehabilitation and bankruptcy procedures will be automated |
2025 |