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№ |
Positions, subject to corruption risks |
Official powers, which contain risks of corruption |
Risks of corruption |
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1 |
Head of the Department, Deputy Head of the Department, Head of the Office of State Revenues, Deputy Head of the the Office of State Revenues, Head of the departments for work with taxpayers, tax administration and collection, accounting and analysis of state revenue offices, chief and leading specialists of the departments for work with taxpayers, tax administration and collection, accounting and analysis of State Revenue offices |
Providing information to the registering authority on the debt absence (presence) in the case of liquidation of a legal entity or termination of the activities of a branch (representative office) of a foreign legal entity |
Rquirement of unnecessary documentation is not provided for by the Tax Code |
|
2 |
Head of the Department, Deputy Head of the Department, Head of the Office of State Revenues , Deputy Head of the the Office of State Revenues Head of the departments for work with taxpayers, tax administration and collection, accounting and analysis of state revenue offices, chief and leading specialists of the departments for work with taxpayers, tax administration and collection, accounting and analysis of State Revenue offices |
Manual entry of registers of accruals (reductions) submitted by an official responsible for monitoring the fulfillment of tax obligations to pay indirect taxes |
Manipulation of personal accounts when paying indirect taxes |
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3 |
Head of the Department, Deputy Head of the Department, Head of the Office of State Revenues , Deputy Head of the Office of State Revenues, Head of departments for work with taxpayers, administration of legal entities of state revenue offices, chief and leading specialists of departments for work with taxpayers, administration of legal entities of state revenue offices |
Conducting an act of tax survey |
Eliminates the corruption risks associated with the involvement of fictitious witnesses |