|
No. |
Corruption Risk Description |
Recommendations for Its Mitigation |
Form of Completion |
Position of the Competent Authority (when sending recommendations to another government agency) |
Implementation deadline |
|
1 |
Implementation of control functions. Corruption risk: circumventing the penalty measure in the form of a warning allows the taxpayer to delay the audit, thereby creating conditions for the statute of limitations to expire. |
It is recommended to amend Article 288 of the Code of the Republic of Kazakhstan on Administrative Responsibility as follows:
1) Strengthen administrative penalties for non-submission of tax registers in accordance with the indicators specified in the tax reporting forms, as well as for repeated improper compliance with requests during the audit.
|
Letter to the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan on Amendments to the Regulatory Legal Acts |
Endorsed (20.05.2025 №КГД-08-1-21/20508-МКК) The issue of strengthening administrative liability is more appropriate to consider after the adoption of the new Tax Code and the implementation of the automation procedure for tax registers, including within the framework of the E-Audit project. |
2026 |
|
2 |
Implementation of Control Functions. Corruption risk related to the issuance and delivery to the taxpayer of preliminary and final decisions on conducting a thematic audit based on desk audit notifications with the status "violation not eliminated".
|
It is recommended to optimize the procedure for issuing preliminary decisions by sending such documents electronically to the taxpayer’s account through the Committee’s information systems (e.g., Unified Document Repository of the Registry of Issued Notifications , Information System for Tax Administration) This change will help eliminate corruption risks and improve the transparency of decision-making, since according to paragraph 3 of Article 7 of the Law "On Electronic Document and Electronic Digital Signature," an incoming electronic document is considered received upon its registration in the recipient’s information system. Consequently, the need to conduct tax audits and to summon taxpayers who evade familiarization with the decisions of the state revenue authorities will be eliminated. |
Letter to the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan Automation of the Entire Decision-Making Cycle in the Information System for Tax Administration |
Endorsed (20.05.2025 №КГД-20-2-12/20459-МКК) Meanwhile, the implementation of the task of "Automating the Entire Decision-Making Cycle (preliminary decisions, hearing notices, hearing protocols, and final decisions)" will be carried out within the Information System for Tax Administration . At the same time, this process is neither quick nor inexpensive.
Within the framework of ISNA development, the Remote Monitoring Department has agreed to include this task in the 2026 modification plan. After the methodology is developed and discussed (during which the methodology may be refined or adjusted), a general approval for the implementation of this functionality will be required. It should be noted that the initiation of this task is planned as part of the 2026 system modifications.
|
2026 |
|
3 |
Implementation of control functions. Corruption risk: incorrect calculation of customs duties and taxes upon completion of the "temporary import" procedure, resulting in underpayment of customs duties and taxes. |
Automate the calculation of customs duties during the processing of temporarily imported goods under the customs procedure "release for domestic consumption," taking into account previously paid periodic fees and taxes to avoid corruption risks; alternatively, update the value-based risk profiles to include control over the accuracy of customs duties and tax calculations. |
Letter to the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan Commissioning of the "Keden" Information System into Industrial Operation |
Endorsed (05.05.2025 №КГД-14-1-12/17935-МКК) Automation of the calculation of customs duties and taxes, taking into account previously paid periodic fees when placing temporarily imported goods under the customs procedure of release for domestic consumption, will be developed after the commissioning of the "Keden" information system into industrial operation. |
2026 |
|
4 |
Implementation of control functions. Corruption risk: the possibility of making changes to documents under review during the desk customs audit. |
On amendments to the provisions of the Customs Code restricting the inspected party from making changes (additions) to the documents under review related to their activities during the desk customs audit.
|
Letter to the Committee of State Revenues of the Ministry of Finance of the Republic of Kazakhstan on Amendments to Regulatory Legal Acts |
Endorsed (11.06.2025 №КГД-15-1-11/20337-МКК)
|
2026 |