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№
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A position at risk of corruption |
Official powers containing corruption risks |
Corruption risks |
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1 |
Heads of departments of the Ministry of Internal Affairs, Heads of departments, specialists conducting desk control during the liquidation of legal entities |
Control over the fulfillment of tax obligations on the submission of tax reporting forms |
1- The authorizedbody(Justice) does notprovideinformationon the reorganizationthroughmerger,acquisitionorseparation of the taxpayer. 2 - situations arise when, upon separation from a legal entity with excess VAT, the corresponding debit balance is actually transferred to the legal successor. However, such an excess does not represent real monetary resources or property resources and is not related to the actual turnover of the new (dedicated) legal entity. As a result, the legal successors receive an unjustified tax advantage that is not confirmed by actual supplies, which contradicts the principles of fair taxation. |
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2 |
Head of the Department of VAT Administration within the EAEU, head of the department and specialists of this department |
Control over the movement of specific goods across the State border of the Republic of Kazakhstan with the member States of the Eurasian Economic Union. |
If there is no complete list of goods subject to various temporary prohibitions in the IEC ESF IP, including 50 codes of sanctioned goods, an official of the state revenue authority may skip the above-mentioned goods without permits. |