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№ in order |
Description of corruption risk |
A recommendation for its elimination |
Completion Form |
Position of the authorized state body (when sending a recommendation to another state body) |
Duration of the event |
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1 |
In accordance with paragraph 1 of Article 62 of the Tax Code, a legal entity is obliged to notify the tax authority at its location in writing within three working days from the date of making a decision on reorganization through merger, acquisition or separation. Within three working days from the date of approval of the transfer act, a legal entity reorganized through a merger or merger must submit to the tax authority at its location: 1.Liquidation tax reporting; 2. Transfer certificate. |
To make appropriate additions to Article 62 of the Tax Code, namely, to supplement paragraph 1 "within one business day, the authorized body should submit to the tax authority information on the reorganization through merger, acquisition or separation of the taxpayer." Lack of relationship with the authorized body. |
Letter to the SRC of the Ministry of Finance of the Republic of Kazakhstan Making additions to the NPA |
Letter to SRC No. MKD-14-5/2561-MKK dated 04/22/2025 SRC response No. KGD-11-1-18/17076- MKK dated 04/24/2025 "The changes will be included in the new version of the Tax Code" |
2026 |
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2 |
According to paragraph 7 of Article 62 of the Tax Code of the Republic of Kazakhstan, "when reorganizing a legal entity by allocating, in accordance with a decision of the Government of the Republic of Kazakhstan, the excess of value–added tax that has developed in the reorganized legal entity - the payer of value-added tax on the date of reorganization, is subject to transfer to its legal successor(s)." In practice, there are situations 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 excess of VAT, which is not confirmed by actual deliveries and tax payments. |
In paragraph 7 of Article 62, add or amend: "In the case of reorganization of a legal entity by separation, transformation or division, the excess of value–added tax, calculated as a debit balance for VAT, is not subject to transfer to the legal successor, except in cases established by the Government of the Republic of Kazakhstan." |
Letter to the SRC of the Ministry of Finance of the Republic of Kazakhstan Making additions to the NPA |
Letter to SRC No. MKD-14-5/2561-MKK dated 04/22/2025 SRC response No. KGD-11-1-18/17076-MKK dated 04/24/2025 "The changes will be included in the new version of the Tax Code" |
2026 |
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3 |
According to paragraph 2 of Article 9 of the Law of the Republic of Kazakhstan "On the Control of Specific Goods" dated December 28, 2022, the State Revenue authorities: monitor the movement of specific goods across the State border of the Republic of Kazakhstan with the EAEU member States. In accordance with subparagraph 5) of Article 8 of the Law of the Republic of Kazakhstan "On Control of specific goods", a Checklist of specific goods has been approved. The export/import of specific goods is carried out by individuals and legal entities of the Republic of Kazakhstan on the basis of a license for the export/import of specific goods or a general license for the export/import of dual-use goods or goods controlled to ensure national security. It should be noted that when monitoring the movement of specific goods, the Committee, in addition to HS codes from the "Checklist of Specific Goods", analyzes the product name. |
To amend the Monitoring Regulations in terms of increasing the time for monitoring the PBX, including the time for conducting a joint inspection if specific goods, dual-use and military goods, and prohibited goods are detected in the TSD, as well as prescribe a step-by-step algorithm for employees to identify these goods. In order to eliminate the risks of illegal export/import of goods without permits, optimize the time for monitoring shipping documents, make a complete list of HS codes from the Order "On Approval of the Checklist of Specific Goods" No. 424 dated 06/09/2023 in the IEC ESF IS. To include in the IEC ESF IP a complete list of goods subject to various temporary prohibitions, including 50 codes of sanctioned goods. |
Letter to the SRC of the Ministry of Finance of the Republic of Kazakhstan Making additions to the NPA |
Letter to SRC No. MKD-4.2-1/2622-MKK dated 04/24/2025 SRC response No. KGD-15-4-12/17532- MKK dated 06/18/2025 "HS codes are included in the information system" |
2026 |