Financial controls

In accordance with Article 11 of the Law of the Republic of Kazakhstan "On Combating Corruption", financial control measures are taken to prevent corruption.
In order to implement financial control measures, the persons specified in this article submit the following declarations of individuals:
1) declaration of assets and liabilities;
2) declaration of income and property.
Declaration of assets and liabilities shall be submitted by candidates for the President of the Republic of Kazakhstan, deputies of the Parliament of the Republic of Kazakhstan and maslikhats, akims of cities of district significance, settlements, villages, rural districts, as well as members of elected bodies of local self-government and their spouses - prior to registration as a candidate.
The declaration of income and property is submitted by:
1) persons holding a responsible public office and their spouses;
2) persons authorized to perform state functions and their spouses;
3) officials and their spouses;
4) persons equated to persons authorized to perform state functions and their spouses.
In the event of the acquisition during the reporting calendar year of property determined by the tax legislation of the Republic of Kazakhstan, the persons specified in paragraph 3 of this article, in the declaration of income and property, reflect information on the sources of covering the costs of acquiring the specified property.
The declaration of assets and liabilities is drawn up in accordance with the tax legislation of the Republic of Kazakhstan and is submitted in the form and in the manner determined by the tax legislation of the Republic of Kazakhstan.
The declaration of income and property is drawn up in accordance with the tax legislation of the Republic of Kazakhstan and is submitted in the form, in the manner and terms that are determined by the tax legislation of the Republic of Kazakhstan.
Information on the submission by individuals specified in paragraphs 2 and 3 of this article, a declaration of assets and liabilities or a declaration of income and property shall be posted on the official Internet resource of the state body in charge of ensuring tax receipts and other obligatory payments to the budget, in the procedure established by the tax legislation of the Republic of Kazakhstan.
Failure to submit a declaration of assets and liabilities and (or) a declaration of income and property or submission of incomplete, inaccurate information in such declarations, if the deed does not contain signs of a criminal offense:
by the persons referred to in paragraph 2 of this article - is the basis for refusing registration or canceling registration decisions;
by the persons specified in paragraph 3 of this article - entails responsibility provided for by the Code of the Republic of Kazakhstan on Administrative Offenses.
The information reflected in the declarations of individuals submitted by the following persons and their spouses is subject to publication no later than December 31 of the year following the reporting calendar year:
1) holding political public office;
2) those holding administrative civil service positions in corps "A";
3) deputies of the Parliament of the Republic of Kazakhstan;
4) judges of the Republic of Kazakhstan;
5) persons performing managerial functions in the subjects of the quasi-public sector.
The list of information to be published is determined by the authorized anti-corruption body.
The information specified in part two of this paragraph is posted by the personnel management services (personnel services) of state bodies, organizations, the Parliament of the Republic of Kazakhstan and the Supreme Court of the Republic of Kazakhstan on their official Internet resources.
The requirements of paragraph 7 and subparagraphs 1) and 2) of paragraph 9 of this article do not apply to information constituting state secrets.
Individuals and legal entities that participate in the performance of the functions of managing state property, submit, in the manner and terms established by the Government of the Republic of Kazakhstan, reports on all property transactions and financial activities related to state property to the state body in charge of state property the owner's powers.
The information received by the state revenue authorities, provided for by this article, is a secret protected by law in accordance with the legislation of the Republic of Kazakhstan. Their disclosure entails liability in accordance with the laws of the Republic of Kazakhstan.
Information constituting official and tax secrets is submitted to the authorized body for financial monitoring for the purposes and in the manner prescribed by the Law of the Republic of Kazakhstan "On Counteracting Legalization (Laundering) of Criminally Obtained Incomes and Financing of Terrorism"