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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 |
In accordance with paragraph 6 of Article 59 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the tax authority shall, within ten working days from the date of receipt of all information provided for in paragraph 5 of this Article, carry out desk control and draw up an opinion in accordance with the procedure established by this Law. The Code. The conclusion reflects the results of desk control and the status of calculations for taxes, payments to the budget and social payments. The conclusion is drawn up in at least two copies and signed by officials of the tax authority. One copy of the opinion shall be handed over to the liquidated legal entity against signature no later than three working days after its signing or sent to him by registered mail with notification. |
It is proposed to introduce functionality in terms of working out the conclusion of desk control in accordance with Article 59 of the Tax Code. This conclusion is formed by a specialist at his own level, without consulting the management. In order to eliminate the facts of corruption risks, implement the functionality of approval / signing by the head or deputy head of the Department of Internal Affairs. |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. No. 09-01-09/2606-And 04/17/2025 on the implementation of the coordination/ signing functionality by the head or deputy head of the TUGD, the conclusion of the CC during the liquidation of NP. |
The letter to the Department of Tax Administration of the SRC of the Ministry of Finance of the Republic of Kazakhstan was sent on 04/17/2025, ex. No.09-01-09/2606-I. The response from the BOTTOM of the CGD of the Ministry of Finance of the Republic of Kazakhstan is ex.№CGD-20-2-12/16293- MKK dated 04/21/2025, agre In accordance with paragraph 6 of Article 59 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the tax authority shall, within ten working days from the date of receipt of all information provided for in paragraph 5 of this Article, carry out desk control and draw up an opinion in accordance with the procedure by this Code. The conclusion reflects the results of desk control and the status of calculations for taxes, payments to the budget and social payments. The conclusion is drawn up in at least two copies and signed by officials of the tax authority. One copy of the opinion shall be handed over to the liquidated legal entity against signature no later than three working days after its signing or sent to him by registered mail with notification. It is proposed to introduce functionality in terms of working out the conclusion of desk control in accordance with Article 59 of the Tax Code. This. |
2026 |
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2 |
As part of the processing of desk control notifications for the current period, in accordance with Article 96 of the Tax Code, the submission of an explanation or DFO is recognized as the execution of the notification. The staff analyzes the fact of elimination of violations, and assigns the status "Violation eliminated" or "Violation not eliminated". In order to eliminate the facts of corruption risks in erroneous or deliberate actions of employees, automate the process of assigning statuses. Eliminating the risks in which an unscrupulous employee may take advantage of this situation will inform the NP that the violation has not actually been eliminated and offer the NP a settlement with financial gain. |
It is proposed to form an automatic selection, it is necessary to consider Additional reporting forms (hereinafter referred to as DFS) submitted by notification as a system, then the system must compare the data for the format of logical control. The selection should include the types of violations for which the violation is eliminated when providing the DFE: - an arithmetic error or violation of the FLC when filling out tax reporting forms in accordance with the approved and rules for filling, resulting in an underestimation of the amounts of the calculated tax; -minimization of tax obligations; - overestimation of deductions for CPN or IPN on the amounts of taxes paid to the budget; - non-compliance of the TMZ at the beginning of the reporting period with the TMZ at the end of the previous tax period; - incorrect reflection of the amounts of transferred losses in the TNF for CPN or IPN, including from participants in the reorganization through merger or accession; - etc. |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. No. 09-01-09/2833-And 04/25/2025J. The violation has been eliminated by automatic status assignment./ The violation has not been eliminated, for some types of violations. |
The letter to the Department of Tax Administration of the SRC of the Ministry of Finance of the Republic of Kazakhstan was additionally sent on 04/25/2025, ex. No.09-01-09/2833-I dated 04/25/2025 The response from the BOTTOM of the CGD of the Ministry of Finance of the Republic of Kazakhstan is ex.№CGD-20-2-12/17761- MKK dated 04/29/2025, agreed. Meanwhile, the implementation of the task of assigning the automatic status "Violation eliminated"/ "Violation not eliminated" will be carried out in ISNA, along with this, the process is not fast and costly. As part of the development of the IP of Remote Monitoring Management, after the development of a methodology, discussion (during the discussion, the methodology may be clarified/ adjusted) and approval, a request will be sent to the DC on the implementation of this functionality. At the same time, it should be noted that the formulation of this task will be directed within the framework of the modification for 2026. |
2026 |