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№ |
Description of corruption risk |
Recommendation for mitigating corruption risk |
Form of event completion |
The position of the authorized state body (when sending a recommendation to another state body) |
Deadline |
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1 |
The current legislation on rehabilitation and bankruptcy provides for the obligation for a bankrupt manager to submit a report on the results of his work to the creditors' committee on a monthly basis, indicating the amounts of administrative expenses to be paid for the reporting month. In turn, creditors review the report for the validity of these expenses and decide on the approval of the amount of administrative expenses to be paid. Paragraph 3 of Article 100-1 of the Law of the Republic of Kazakhstan «On Rehabilitation and Bankruptcy» (hereinafter referred to as the Law) stipulates that payment of administrative expenses without a decision of the creditor committees is not allowed. It follows from this that the bankrupt manager is not entitled to submit a report on the work done for a period exceeding one month. The creditors' decision to approve such administrative expenses will be unjustified and subject to cancellation. |
To amend and supplement the Law and other subordinate regulatory legal acts, which will provide for the specification of administrative costs in rehabilitation and bankruptcy procedures. |
Amendments and additions to the Law and other subordinate regulations |
Agreed with the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan SRK-06-13/15476- МКК dated 05/22/2025 |
The year 2026 |
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2 |
An employee of the Department for Work with Insolvent Debtors, after declaring the debtor bankrupt, must conduct an analysis of the facts of intentional bankruptcy, that is, to find out the circumstances that led to the recognition of the debtor as bankrupt. At the same time, the analysis and monitoring of the electronic invoices (ESF) and bank statements is carried out by the employee individually, which may lead to the concealment of certain information. |
The identification of signs of deliberate bankruptcy is automated by implementing the SDF in the IS, upon completion of which an official of the Department will be granted the right to use |
Identification of signs of deliberate bankruptcy in automated mode |
Agreed with the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan SRK-06-13/22154- МКК dated 05/26/2025 |
The year 2026 |