|
№ |
Positions exposed to Corruption risks |
Official Duties Containing Corruption Risks |
Corruption Risks |
Corruption Risk Level |
|
1 |
Audit Division Employee |
Issuance of a Demand for Submission of Tax Registers. Non-submission of Tax Registers Results in Administrative Liability for the Taxpayer |
Non-submission of tax registers and/or discrepancies between the submitted tax registers and the figures specified in tax reporting forms are subject to an administrative sanction in the form of a warning. Due to the discrepancies between the submitted tax registers and the figures indicated in the tax reporting forms, it becomes necessary to issue repeated demands. Risk: the use of a warning as a sanction allows the taxpayer to delay the audit, thereby creating conditions for the expiry of the statute of limitations |
Red |
|
2 |
Employees of the department of desk audit monitoring of the Department of State Revenues and the tax administration and desk control division of the district state revenues office |
Issuance and service of preliminary and final decisions on the conduct of a thematic audit based on desk audit notifications with the status “violation not eliminated” |
According to Article 96 of the Tax Code, in cases where notifications have the status “violation not eliminated,” the state revenue authorities send both a preliminary and a final decision to the taxpayer in order to initiate a thematic audit within the framework of the specific notification. Currently, this procedure is conducted in paper form, which hinders the timely issuance and service of decisions to taxpayers, and in some cases renders delivery impossible due to the taxpayer's absence at the registered address or intentional evasion of receiving the decisions Furthermore, the use of paper-based delivery contributes to the risk of corruption-related offenses between specialists and taxpayers. Risk scenario: the possibility of concealing, delaying, or manipulating the delivery of a decision by an employee of the state revenue authority in exchange for an unlawful benefit; lack of transparent tracking of delivery. Risk-contributing factors: paper-based document workflow, absence of digital confirmation of delivery, and direct contact between the employee and the taxpayer |
Orange |
|
3 |
Employees of the customs administration Department |
Filing of the customs declaration under the customs procedure of “temporary importation” |
Pursuant to the monitoring of data from the Astana-1 information system, it was established that customs declaration No. 57201/260324/1006592, submitted under the customs procedure of temporary importation, contains a violation of the deadlines for the payment of periodic duties. According to the declaration, payment of periodic duties was made only for one month — March 2024. No payment was made for April and May 2024, and no request from the declarant to the Department for cancellation of periodic duties was submitted. Subsequently, upon completion of the temporary importation procedure, customs declaration No. 57201/280524/1012416 was submitted under the customs procedure of release for domestic consumption, without taking into account the outstanding periodic customs duties and taxes for April and May 2024. Thus, upon completion of the temporary importation procedure, the calculation of customs duties and taxes was performed incorrectly, which resulted in an underassessment of duties and taxes in the amount of approximately 300,000 KZT. It should be noted that when processing custom declaration No. 57201/280524/1012416, value-based risk profile No. 50100/250918/00122 (CED control) was triggered. However, the control results indicated that no violations were identified. This situation contributes to the emergence of corruption risks related to violations of payment deadlines for periodic duties, which consequently leads to underassessment of customs duties and taxes payable to the state budget. |
Orange |
|
4 |
Employees of the tariff regulation and desk customs control department |
Conducting a desk customs audit |
The Customs Code does not contain a legal provision that prohibits the audited person from making changes or additions to the audited documents related to their activities during the period of a desk-based customs audit. At the same time, pursuant to paragraph 15 of Article 418 of the Customs Code, during a field customs audit, the audited person is not allowed to make changes or additions to the audited documents related to their activities. Thus, this type of restriction exists only in the case of a field customs audit and is governed by paragraph 15 of Article 418 of the Customs Code. This situation gives rise to corruption risks, as during a desk-based customs audit, there is a possibility that the audited person may, through contact with the auditing officer, avoid liability by modifying the documents under audit. |
Red |