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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 order to monitor the transported goods and vehicles, they operate in accordance with the regulations approved by the Order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 06/16/2021 No. 361 (hereinafter referred to as the Regulations). During the monitoring of the entry of vehicles in transit through the territory of the Republic of Kazakhstan, information is not entered into the Export Control Module (hereinafter referred to as IEC) in case of technical failures in the information system. When a transit vehicle leaves the territory of the Republic of Kazakhstan in the IEC system, it is not possible to complete the transit due to the lack of information (entry/transit) in the IEC system. It should be noted that the algorithm of actions of officials upon completion of transit in this case is not provided for by these Regulations. Thus, unregulated actions contribute to the adoption of various actions by officials, which can later lead to corruption risks. |
It is proposed to amend the regulations approved by the Order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated 06/16/2021 No. 361 (hereinafter referred to as the Regulations) regarding the sequential algorithm of actions of officials in the absence of information on transit movement of open transit/entry in the IEC system. |
Letters to the SRC of the Ministry of Finance of the Republic of Kazakhstan ext.no.WANDSEAES-17-2-06/2818 dated 04/02/2025, No.WANDSEAES-17-2-06/4107 dated 05/08/2025 on amendments to the NPA. |
Position of the CGD of the Ministry of Finance of the Republic of Kazakhstan No.CGD-15-4-12/13208- The MCC dated 05/23/2025. Work is underway to amend the Order of the Chairman of the State Duma of the Ministry of Finance of the Republic of Kazakhstan dated 06/16/2021 No. 361.
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2026 |
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2 |
Failure to submit or late submission of an excise tax declaration is subject to administrative liability in accordance with Article 272 of the Code of Administrative Offences of the Republic of Kazakhstan (hereinafter referred to as the Administrative Code). Thus, Part 1 of Article 272 of the Administrative Code provides for liability in the form of a warning for failure to submit tax reports to the state revenue authority within the time period established by legislative acts of the Republic of Kazakhstan. Part 2 of this Article of the Administrative Code establishes administrative liability for repeated commission of an act provided for in Part 1 of Article 272 of the Administrative Code within a year after the imposition of an administrative penalty in the form of a fine (for individuals in the amount of 15, for private notaries, private bailiffs, lawyers, small businesses or non–profit organizations - in the amount of 30, for medium–sized businesses – in the amount of 45, for large businesses - in the amount of 70 MCI). In turn, employees of the indirect tax administration department of the Department constantly carry out manual analysis to identify violations of non-submission or late submission of tax reports in the forms 400.00 "Declaration of excise duty", 421.00 "Calculation of excise duty for a structural unit or objects related to taxation". The lack of an automated process for detecting violations of tax reporting deadlines (forms 400.00, 421.00) contributes to the emergence of corruption risks. |
It is proposed to automate the process of detecting violations of tax reporting deadlines by sending a notification to the taxpayer's office through the Integrated Tax Administration System. |
Letter to the State Duma of the Ministry of Finance of the Republic of Kazakhstan ex. UACN number-11-2-06/3154 from 04/10/2025 on the introduction of additions to the information system. |
Position of the CGD MF No.CGD-20-3-12/15107- The MCC dated 05/22/2025. As part of the development of the information system, this issue will be considered. |
2026 |