|
№
|
Description of corruption risk |
Recommendation to eliminate corruption risk |
Form of completion of the activity |
Position of the authorized state body (when sending a recommendation to another state body) |
Deadline |
|
1 |
Providing information to the registering authority on the debt absence (presence) in case of liquidation of a legal entity or termination of the activities of a branch (representative office) of a foreign legal entity |
Making amendments to Article 100 of the Tax Code |
Making an amendment of Article 100 of the Tax Code is provided for in the new Tax Code |
The SRD of EKR sent a request to the SRC MF RK No. MKD-04-2/4682 dated 11/04/2025. According to the response of the SRC MF RK No. SRC-11-1-18/15412-MKK dated 17.04.2025 it follows that the Committee accepts this proposal. Thus, it is planned to amend Article 100 of the Tax Code provided for in the new Tax Code. |
2026-2027 |
|
2 |
Manual entry of registers of accruals (reductions) submitted by an official responsible for monitoring the fulfillment of tax obligations to pay indirect taxes |
Making changes to information systems |
Making changes to information systems |
The SRD of EKR sent a request to the SRC MF RK No. MKD -04-2/4682 dated 11.04.2025. According to the response of the Committee № SRC-11-1-18/15412-МКК dated 17.04.2025 itt follows that the Committee accepts this proposal. At the same time, by the end of 2024, the Action Plan to eliminate the causes and conditions conducive to the commission of corruption offenses identified by the results of an internal analysis of corruption risks in the Committee included the event "Exclusion of accruals (reductions) by manual transactions through automation of processes related to accruals (payments), including through integration with external and internal information systems" |
2026-2027 |
|
3 |
Conducting a tax survey |
Making amendments to the Tax Code |
Making amendments to the Tax Code |
The SRD of EKR sent a request to the SRC MF RK № МКD-04-2/4763 dated 14.04.2025. According to the response of the Committee № SRC-20-1-16/15714-МКК dated 29.04.2025 It should be noted that the draft of the new Tax Code already provides for this addition. Thus, according to paragraph 4 of Article 175 of the draft new Tax Code, photographs and negatives, video recordings or other materials made during the commission of an action may be attached to the act of tax inspection. |
2026-2027 |