Analytical report on the results of an internal analysis of corruption risks in the activities of the Department of State Revenue in Atyrau region

 

Atyrau                                                                         April 30, 2022

 

The internal analysis was carried out in accordance with the Law of the Republic of Kazakhstan dated November 18, 2015 No. 410-5 "On Combating Corruption", Standard Rules for Conducting Internal Analysis of Corruption Risks, approved by the Order of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti–Corruption dated 19.10.2016 No. 12, Methodological Recommendations for conducting internal analysis of Corruption Risks - 2021.

Name of the object of internal analysis of corruption risks:

Department of State Revenue for Atyrau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

The basis for conducting an internal analysis of corruption risks:

Order of the Department of State Revenue for Atyrau region (hereinafter - the Department) No. 103 dated 03/28/2022.

Analyzed period:

2021, January-March 2022.

An internal analysis of corruption risks was carried out by a Working group consisting of the Deputy Head of the Department – Head of the Administration of Indirect Taxes Akbayeva N.O., Head of the Audit Department Shulakovd.D., acting head of the Remote Monitoring Department GabdullinD.A., Head of the Department of Development and Quality Control of Public Services of the Department of Public Services Ertleuova G.P., Head of the Department of Administration of individuals and general declaration of the Department of non-production payments OrunbaevaN.D., head of the Customs Control Department after the release of goods Zhumasheval.K., Head of the Customs Control Department of the Department of Customs Administration Zhailashevr.S., Chairman of the NGO "Talimger" Yusupov B.D.

Identification of corruption risks in the organizational and managerial activities of the Department and its territorial divisions

Internal analysis of corruption risks was carried out in the following areas:

1) identification of corruption risks in regulatory legal acts, internal documents, information systems affecting the activities of the Department;

2) identification of corruption risks in the organizational and managerial activities of the Department.

The identification of corruption risks in the organizational and managerial activities of the Department and its territorial divisions was carried out on the following issues:

1) personnel management, including staff turnover;

2) conflict of interest settlement;

3) provision of public services;

4) implementation of control functions;

5) Other issues arising from organizational and managerial activities.

According to the results of the analysis, the following was revealed.

The Department carries out its activities in accordance with the Constitution and laws of the Republic of Kazakhstan, acts of the President and Government of the Republic of Kazakhstan, other regulatory legal acts, as well as the Regulations on the Department of State Revenue for Atyrau region of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan, approved by the order of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan

Kazakhstan dated September 7, 2016 No. 522.

The head of the Department Kusherov Nuralkhan Oralbayevich was appointed by the order of the Minister of Finance of the Republic of Kazakhstan dated 29.09.2021 . No. 664-railway station.

Deputy Head of the Department Tasmaganbetov K.N. was appointed by the order of the State Duma of the Ministry of Finance of the Republic of Kazakhstan No. 383-zh dated 21.05.2019.

Deputy Head of the Department B.U. Shanaev was appointed by Order of the Ministry of Internal Affairs of the Republic of Kazakhstan No. 53-zh dated 02.02.2021.

Identification of corruption risks in regulatory legal acts, internal documents, information systems affecting the activities of the Department.

During the analysis, the presence of legal norms that facilitate decision-making by the management at its discretion was studied; the presence of legal gaps that create the possibility of arbitrary interpretation by officials of regulatory legal acts and internal documents, possible corruption risks in business processes.

The internal analysis carried out in the issued legal acts of the Department (orders, written instructions) revealed no corruption risks and legal gaps.

Identification of corruption risks in the organizational and managerial activities of the Department.

1. Personnel management.

As of January 01, 2022, the staffing of state revenue bodies in Atyrau region amounted to 384 units, actual - 369 units, including the Department – 216, actual – 204, UGD - 168, actual -165, of which the staffing of the Department is 94.4%, UGD – 98.2%.

The turnover (dismissal) of employees in the Department for 2021 amounted to 44 units, or 11.9%, of which:

at their own request -31,

for negative reasons – 1,

in connection with the transfer to another state body – 5 (by competition),

in connection with retirement – 1,

staff reduction – 5,

other (violation of labor legislation) – 1.

As of January 01, 2021, the staffing of state revenue bodies in Atyrau region amounted to 432 units, actual - 407 units, including the Department – 241, actual – 227, UGD - 191, actual -174, of which the staffing of the Department is 94.2% (14 vacant units), UGD – 91.1% (17 vacant units).

The turnover (dismissal) of employees in the Department for 2020 left 14 units, or 6.2%, of them:

at their own request – 4,

for negative reasons – 1,

in connection with the transfer to the SRC of the Ministry of Finance of the Republic of Kazakhstan – 3,

in connection with the transfer to another state body – 2,

to other DGD – 2,

in connection with retirement – 1,

other (violation of labor legislation) – 1.

Due to As of April 01, 2022, the staffing of state revenue bodies in Atyrau region amounted to 384 units, actual - 361 units, including the Department – 216, actual – 198, UGD - 168, actual -163, of which the staffing of the Department is 91.7%, UGD – 97%.

The turnover (dismissal) of employees in the Department for the 1st quarter of 2022 amounted to 14 units, or 11.9%, of them:

on their own -7,

for negative reasons - 0,

due to transfer to another state body-3 (by competition),

due to retirement - 3,

in connection with death – 1.

The turnover (dismissal) of employees in the Department for 2021 amounted to 44 units, or 11.9%, of which:

at his own request -31,

for negative reasons – 1,

in connection with the transfer to another state body–5 (by competition),

in connection with retirement – 1,

staff reduction – 5,

other (violation of labor legislation) – 1.

When an employee is dismissed by the personnel service, in order to determine the reasons for the turnover, a conversation protocol is drawn up and an interview is conducted. At the same time, the reasons for dismissal on their own are not always clarified. The main reason for the dismissal is low wages, relocation, for family reasons.

In 2021, 94 disciplinary penalties were imposed on officials of the Department and the Department of Internal Affairs, including 72 without conducting an official investigation, 29 of them in the form of a remark (24 - without conducting an official investigation), a reprimand -54 (45 - without conducting an official investigation), a strict reprimand – 6 (3 – without conducting an official investigation). official investigation), warnings about incomplete official compliance – 4, demotion – 1. As of 31.12.2021, 50 disciplinary penalties were prematurely lifted in coordination with the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter referred to as the Committee), 13 in 2020.

1 corruption offense was committed in 2021. On 12.05.2021, a criminal case was registered in the Unified Register of Pre-Trial Investigations against the chief specialist of the Compulsory Collection Department of the State Revenue  Department in Atyrau (hereinafter referred to as the Department) Eleusinova M.A. according to Article 190 part 3 of paragraph 2; Article 366 part 3 of paragraph 4 of the Criminal Code of the Republic of Kazakhstan.

As established by the pre-trial investigation, Yeleusinov M.A. received monetary rewards by transferring to a CaspiGOLD bank card for the accelerated removal of restrictions from bank current accounts.

By the verdict of Atyrau City Court No. 2 dated 07.07.2021, Yeleusinov M.A. was found guilty of committing a crime under Article 190, part 3, paragraph 2, article 366, part 3, paragraph 4 of the Criminal Code of the Republic of Kazakhstan. A fine of 2,450,000 tenge was imposed on Yeleusinov M.A. with lifelong deprivation of the right to hold public office. The verdict entered into force on September 08, 2021. By Order of the Department of Internal Affairs of Atyrau No. 219-zh dated 13.09.2021. Yeleusinov M.A. was dismissed for negative reasons.

The Department conducted internal investigations, according to the results of which the head of the Department of Compulsory Collection Iskulova N.S. was brought to disciplinary responsibility in the form of demotion, in relation to the deputy head of the Department of the Department of Internal Affairs for Atyrau Bulekov R.K., a strict reprimand was imposed, the curatorship was changed.

For the 1st quarter of 2022, 12 disciplinary penalties were imposed on officials of the Department and the Department of Internal Affairs, including in the form of a remark - 5, a reprimand - 5, a strict reprimand – 2.

As of 01.04.2022, 12 disciplinary penalties were prematurely lifted on the recommendations of the disciplinary commission and the decision of the head of the Department. All prematurely lifted disciplinary penalties were imposed in the period October-December 2021, of which 6 penalties were lifted after 3 months, 6 - after 2 months.

We consider it necessary to make a proposal to establish a certain deadline for the early removal of disciplinary penalties. The absence of this norm in the Rules on the imposition of disciplinary Penalties on civil servants approved by the Decree of the President of the Republic of Kazakhstan dated 29.12.2015 No. 152 reduces the expected effect of disciplinary action.

For the first quarter of 2022, there are no corruption offenses, as well as misdemeanors discrediting the public service.

By Order of the Department No. 499 dated 09/23/2020, a commission was established for the payment of bonuses and for the provision of financial assistance to employees under the chairmanship of the deputy head of the Department, K.N. Tasmagambetov

. The facts of awarding employees with a disciplinary penalty that has not been lifted, who have worked for less than 1 month in the body, during

the probation period have not been established. There were no facts of giving preference to certain employees when awarding bonuses.

The terms and procedures for training and advanced training of employees are approved by schedules.

Violations by employees under the accepted anti-corruption restrictions and prohibitions established for employees of state revenue bodies have not been established.

A signed form on the adoption of anti-corruption restrictions by employees in accordance with the Law of the Republic of Kazakhstan "On Combating Corruption" is filed in the personal files of employees.

Corruption risks in legal acts, business processes in the direction of "Personnel management" have not been identified.

2. Conflict of interest settlement

The facts of affiliation in the occupation of vacant positions that are directly subordinate to the position held by close relatives (parents (parent), children, adoptive parents (adoptive parents), adopted (adopted), full- and half-siblings, grandfathers, grandmothers, grandchildren) or spouse have not been revealed.

Promotion in the civil service of civil servants is carried out taking into account their qualifications, competencies, abilities, merits and conscientious performance of their official duties.

The facts of providing undue preference to certain candidates for vacant government positions have not been established.

The settlement of the conflict of interests is entrusted to the personnel service and the Ethics Commissioner of the Department.

Identification of corruption risks associated with a conflict of interest when conducting tax audits against taxpayers, where founders, managers, accountants and other employees may have family ties with the inspector.

The Audit Department conducted 105 tax audits in respect of legal entities and individual entrepreneurs in 2021 (unscheduled inspections – according to a special procedure based on the degree of risk, according to the Orders of the SRC of the Ministry of Finance of the Republic of Kazakhstan, according to applications for liquidation, according to the decisions of law enforcement agencies on initiated criminal cases). According to the results of the inspections, additional taxes and penalties were accrued for a total amount of 5,746 million tenge, 1,945 million tenge were recovered from them.

According to the results of the 1st quarter of 2022, 16 tax audits were completed (unscheduled inspections – according to a special procedure based on the degree of risk, according to the Orders of the SRC of the Ministry of Finance of the Republic of Kazakhstan, according to applications for liquidation). At the same time, additional taxes and penalties were accrued for a total amount of 528 million tenge. 982 million tenge was recovered taking into account the debt of previous years.

During these periods, no facts have been established to identify corruption risks associated with a conflict of interest when conducting tax audits by specialists of the audit department and taxpayers, where founders, managers, accountants and other employees could have family ties with the inspector.

Risks: Corruption risks have not been identified.

Recommendations: If a conflict of interest is established, the inspecting specialist should inform the management. Immediately make a change of the checking official.

Conclusion: Strengthening the work at the stage of formation of a prescription for conducting a tax audit - finding out in the databases of founders, managers, accountants, financial managers, authorized persons, trust managers and other persons who may have family ties with the audit specialists. This measure will help reduce corruption risks.

Corruption risks in legal acts, business processes in the direction of "Conflict of interest settlement" have not been identified.

2. Provision of public services

According to the results of the 12 months of 2021, the Department provided 768,275 public services (hereinafter - GU). The number of services in electronic form is 764719 or 99.5%, on paper – 3556 services or 0.5%.

One of the most popular public services is the State Institution "Receiving tax reports", where 315096 state institutions were provided (41.0% of the total number of services rendered). Of these, 3,14,291 (99.7%) GUS were provided electronically and 805 (0.3%) GUS were provided in paper form.

For the 1st quarter of 2022, a total of 214,302 public services were provided. Of these, 157796 or 99.7% are presented in electronic form, 576 services or 0.3% are presented in paper form. The State Institution "Receiving tax reports" provided 112541 state institutions (52.5% of the total number of services rendered). The number of services in electronic form is 112384 (99.9%) GU, on paper – 157 (0.1%) GU.

In accordance with the provisions of Article 118 of the Tax Code, the state revenue bodies, when establishing the fact of not timely submission of tax reports within the established time limits, the taxpayer is notified of non-submission of tax reports "on non-submission of tax reports within the time period established by the tax legislation of the Republic of Kazakhstan" No. 17.

In case of non-submission of the TNF, after 30 working days, from the day following the day of receipt of the notification, expenditure transactions on bank accounts are suspended.

State revenue agencies have now become a vulnerable target for businesses, bloggers, public activists, and inspection bodies. In confirmation, the number of complaints and appeals is growing, characteristic of them is the review of the RPRO.

In 2021, the territorial UGD of the region sent 31377 Notifications of non-submission of tax reports within the time limit established by the tax legislation of the Republic of Kazakhstan.

Of these, as of 31.03.2022, Notifications with statuses:

- "Executed" 14918 or 47.5% of the total number of Notifications issued;

- "Not executed" 14883 or 47.4%,

- "Sent" 855 Notifications or 2.7%;

- "Delivered" 721 notifications or 2.3%.

The number of RPROS exhibited is 36272, of which 33372 according to notifications issued in 2021, and 2540 for the 1st quarter of 2022. Out of the total number of exposed RPRO as of 03/31/2022.

-18,874 or 52.0% of 5815 taxpayers were withdrawn;

- orders have been issued for 16,828 or 46.4% of settlement accounts in the STB for 5,609 taxpayers.

After the taxpayer submits tax reports, according to paragraph 5 of Article 118 of the Tax Code, the RPO is canceled no later than 1 business day following the day of elimination.

According to Article 272 of the Code of Administrative Offences of the Republic of Kazakhstan, administrative liability is provided for failure by a taxpayer to submit tax reports to the state revenue authority within the time period established by legislative acts of the Republic of Kazakhstan. On the part of the UGD, invitations to appear for the preparation of administrative material are repeatedly sent to such taxpayers.

However, there are cases when, after submitting tax reports, the taxpayer does not come to the territorial UGD to draw up an administrative case.

Risk: In this case, the probability of corruption risks may occur in contact with the taxpayer.

Recommendation:

In this connection, in order to exclude corrupt actions, contact of UGD specialists with taxpayers, as well as saving the specialist's working time and budget material, printing certificates, explanatory and administrative material, WE OFFER, when submitting tax reporting forms submitted later than the deadline, the Taxpayer's Office "cabinet.salyk.kz " add an icon to attach an explanatory and ID card of the NP to draw up an administrative case, according to Article 272 of the Code of Administrative Offences of the Republic of Kazakhstan.

At the same time, the IP should develop a feedback module for sending the compiled administrative material to the Taxpayer's Office for delivery of the NP.

Solving this problem also minimizes corruption risks

In this connection, in order to exclude corrupt actions, contact of UGD specialists with taxpayers, as well as saving the specialist's working time and budget material, printing certificates, explanatory and administrative material, WE OFFER, when submitting tax reporting forms submitted later than the deadline, the Taxpayer's Office "cabinet.salyk.kz " add an icon to attach an explanatory and identity card of the NP to draw up an administrative case, according to Article 272 of the Code of Administrative Offences of the Republic of Kazakhstan.

At the same time, the IP should develop a feedback module for sending administrative material generated by state revenue agencies to the Taxpayer's Office for delivery of NP.

Solving this problem also minimizes corruption risks.

License issuance

The Indirect Tax Administration Department of the Department issues the following permits in accordance with the Law of the Republic of Kazakhstan "On Permits and Notifications":

- licenses for storage and wholesale sale of alcoholic beverages, with the exception of activities for storage and wholesale sale

of alcoholic beverages on the territory of its production;

- licenses for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production.

In accordance with the Rules for the Provision of Public Services

"Issuance of a license for the storage and wholesale sale of alcoholic beverages, with the exception of activities for the storage and wholesale sale of alcoholic beverages on the territory of its production" and "Issuance of licenses for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic beverages on the territory of its production", approved by the Order of the Ministry of Finance of July 10, 2020 year No. 665, the application for a license is provided in the form according to the appendices of the Rules.

The public service is provided through a web portal www.elisence.kz.Форма The ulugi service is electronic.

Issuance of a license or a reasoned response on refusal to provide a public service in the cases and on the grounds specified in paragraph 9 of this Annex 1 to the Rules – no later than 1 (one) working day following the day of registration of the specified application; Renewal of the license – within 3 (three) working days.

So, in 2021, 18 applications were received for obtaining a license for storage and wholesale sale of alcoholic beverages. Of these, 9 were refused due to non-compliance with qualification requirements, 9 were issued.

625 applications for a license for the storage and retail sale of alcoholic beverages. Of these, 286 were refused due to non-compliance with qualification requirements, 335 were issued, 4 were reissued.

For the period January, February, March 2022, 194 applications for a license for storage and retail sale of alcoholic beverages were also received. Of these, 115 were issued, 2 were reissued, 77 were refused due to non-compliance with qualification requirements.

There were no applications for obtaining a license for the storage and wholesale sale of alcoholic beverages.

Violations of the deadlines for the provision of public services have not been established.

In the course of the analysis, it was found that the license is issued through the E-Government web portal www.egov .kz in the e-license application, which excludes direct contact between the licensee and the service provider. The provision of the service in electronic form excludes the occurrence of corruption risks.

Corruption risks in legal acts, business processes in the direction of "Provision of public services" have not been identified.

3. Implementation of control functions

Revocation of RPRO in case of non-execution of Notifications based on the results of desk control

If the taxpayer does not execute the notification on desk control by the employees of the Department of Internal Affairs, the expenditure operations on the taxpayer's bank accounts are suspended until the notification is executed. The suspension of expenditure transactions on non-executed notifications is reflected in the INIS IS system in the mode of "orders on suspension of expenditure transactions on bank accounts". If the taxpayer executes the notification, the employee of the UGD in the INIS IS in the mode of "orders on suspension of expenditure transactions on bank accounts" when selecting the executed status in the "reason for withdrawal" cell, the order on the provision of expenditure transactions of the NP settlement account is automatically withdrawn. However, this cell is active even if the taxpayer has not executed the notification. Any official among the employees of the Department of Internal Affairs can use this procedure in their personal interests, since this procedure is not controlled by the heads of the department, deputies of the department, as a result of which it leads to the creation of conditions for corruption that entail disciplinary and criminal liability established by the legislation of the Republic of Kazakhstan.

In this connection, at the time of the status of the executed INIS IS mode for revocation of the suspension of expenditure transactions on NP bank accounts, it is necessary to create conditions for coordination with the heads of the department and approval with the deputies or heads of the department on revocation of the order on suspensions of expenditure transactions on NP bank accounts for tracking and control of anti-corruption officials of the Department of Internal Affairs.

Recommendation:

to finalize the INIS regarding the refusal to revoke the RPRO in manual mode if Notifications are not executed based on the results of desk control.

Provide for the decision to withdraw the RPO in manual mode with the mandatory participation of the head of the department and the approval of the management of the Department of Internal Affairs.

SRG to develop a script (request) in the INIS for the periodic unloading of data on employees who have formed a review of the RPO in manual mode for control.

4. Determination of the customs value during customs control after the release of the goods

The Customs Control Department after the release of goods as of 2021 conducted 116 inspections (14 on-site customs inspections, 47 in-house, 52 inspections of customs documents and information), according to the results of which, an additional TPIN was accrued in the amount of 2,426,031 thousand tenge, 2,085,380 thousand tenge was actually collected, the share of collection is 86%.

The completed Plan for additional reserves for 2021, in the direction of the customs control post is 2,344,529 thousand tenge. During the reporting period, the Department collected 2,473,717 thousand tenge, executed by 105.51%.

As of March 31, 2022, 8 inspections (5 desk, 3 inspections of customs documents and information) and 23 adjustments of the declaration for goods were carried out, according to the results of which, an additional TPIN was accrued in the amount of 416,577 thousand tenge, 416,356 were actually collected thousand tenge, the share of recovery is 100%.

The plan of additional reserves for the receipt of TPiN in the direction of post-customs control for the 1st quarter of 2022 is 386,843 thousand tenge. The Management for the reporting period the amount of recovery is 416,356 thousand tenge and the execution was 107.63%.

When conducting a customs inspection on declarations for goods for the correctness of the application of methods for determining the customs value, facts of understatement of the declared customs value are revealed.

In 2021, after the release of goods by the Customs Control Department, 515 declarations for goods with signs of incorrect determination and (or) underestimation of the customs value of goods, customs clearance of which was carried out on the "green" corridor, were identified according to 65 customs inspections carried out.

So, in 2021, a cameral customs inspection was carried out in relation to the Branch of JSC "Sembol Uluslarasy Yatirim Tarym Landscape Inshaat Tourism Sanayi Ve Tijaret Anonymous Shirketi".

When checking the documents and information provided by the UVED, the declared customs value of the goods was not confirmed - there was no application for transfer, export customs declaration.

To determine the customs value of goods using methods of determining the customs value, the inspecting official unloads from the OracleBi database (a database containing previously issued declarations for goods) information on the corresponding HS code of the EAEU. The uploaded information is manually processed by the official and independently selects the price information in accordance with the criteria, within the norms of the customs legislation of the Republic of Kazakhstan. So for example:

1) According to DT No. 55101/080819/0009379 "Marble honed 60x40x3", the declared price is 15.25 US dollars/kg, the newly determined price is 20.92 US dollars/kg, the source of price information is DT No. 55101/120419/0003768.

2) According to DT No. 50711/220221/0000964"Prefabricated building structures: mobile homes complete with accessories, dismantled", the stated price is -1.76 US dollars/kg, the newly determined price is 1.91 US dollars/kg,the source of price information is DT No. 55101/010920/0009619.

3) According to DT No. 55101/080121/0000136"Fiberglass fabric (covered on both sides with fire–resistant gray polyurethane rubber)", the declared price is US$ 61.08/kg, the newly determined price is US$ 63.68/kg, the source of price information is DT No. 55301/201020/0061987.

4) According to DT No. 55101/120220/00001432"Metal suspended ceiling system – included with profiles", the stated price is 5.84 US dollars/kg, the newly determined price is 7.58 US dollars/kg,the source of price information is DT No. 55520/041019/0000943.

5) According to DT No. 55101/010420/0003395"Decorative vases for ALMAPLANTER flowers 50X47X140", the declared price is 30.28 US dollars/kg, the newly determined price is 34.22 US dollars/kg,the source of price information is DT No. 55301/270220/00013452.

As a result of verification on the facts of understatement of the customs value, the additional tax assessment amounted to 1,917,666.11 tenge.

It should be noted that according to the results of each customs inspection, facts of underestimation of the customs value are revealed. During the check to determine the customs value, the checking official independently (manually) finds price information based on information downloaded from the database of the OracleBi system.

Manual search of price information is carried out at all stages of customs control:

- before the release of DT by customs officers,

- employees of the Tariff Regulation Department,

- during customs inspection after the release of the goods.

Corruption risk: not identified, but there is a human factor

Recommendation:

In order to exclude a subjective approach in determining the customs value, it is necessary:

- create a single automated data system with a single indicator of price information or send quarterly approved price information for all goods to the then.

At the stage of customs control before the release of goods to the ASTANA-1 IS to develop a module for automated search of the necessary price information;

- we believe that it is necessary to legislate this proposal in Chapter 11 of the Code of the Republic of Kazakhstan "On Customs Affairs in the Republic of Kazakhstan" and the decision of the Board of the Eurasian Economic Commission dated March 27, 2018 No. 42.

5. Сollection of tax arrears from individuals

In accordance with paragraph 1 of Article 128 of the Tax Code, in case of non-payment or incomplete payment by an individual who is not an individual entrepreneur, a person engaged in private practice, a tax debt in the amount of more than 1-fold monthly calculation index established by the law on the republican budget and effective on January 1 of the corresponding financial year is paid.

In case of non-payment or incomplete payment after thirty working days from the date of delivery of the notification of the tax arrears of individuals, the tax authority issues a tax order to recover the debts of an individual in the form established by the authorized body (hereinafter referred to as the tax order) and sends it to an individual no later than five working days from the date of its issuance to an individual.

In 2021, 9,075 tax orders were sent to individuals to private bailiffs for the compulsory collection of debts of individuals in the amount of 252.0 million tenge.

In the course of the analysis, unjustified tax orders issued and sent by the CHSI against 42 individuals (hereinafter referred to as FL) were established. This fact is allowed for the following reasons:

• the taxable object is not registered – 10 FL;

• benefits are provided in accordance with the Tax Code - 3 FL;

• there is a death certificate - 6 FL;

• temporary land plot - 2 FL;

• construction of a residential house on its own land plot - 7 FL;

•according to the Tax Code, one of the owners of this taxable object may be a payer of tax on taxable objects that are in common joint ownership by agreement between them. Thus, one of the owners paid the amount of taxes – 10 FL;

• incorrect calculation of the tax rate on the land plot, in connection with which the tax was adjusted downward – 1 FL;

• sale of a land plot of 1 FL;

• double accrual - 1 FL;

• as a result of technical problems, in connection with which the amount of tax was reduced – 1 FL.

As a result of the above shortcomings, the responsible executors (the chief specialist and the head of the Department of the Department of Internal Affairs) were brought to disciplinary responsibility in the form of a reprimand, in addition, the deputy head of the Department of Internal Affairs was also brought to disciplinary responsibility.

According to paragraph 3 of Article 490 of the Tax Code, disabled persons awarded with the "Altyn alka" or "Kumis alka" suspension, etc., are not payers of vehicle tax.

The tax authorities calculate the transport tax of individuals according to tax forms manually. However, in some cases erroneous accruals are allowed. Since the benefits are applied on the basis of information provided by the relevant authorities at the request of the tax authorities. The latter are not allowed to provide such information with reliable data.

In such cases, taxpayers in turn provide a certificate of benefits, according to which the official makes adjustments to the amounts of taxes on the personal accounts of NP in manual mode.

As a result of the lack of synchronization with the databases of the relevant authorized bodies, the probability of corruption risks, in this case, in the process of applying tax benefits when calculating the tax on vehicles of individuals, takes place.

Risk: In this case, the probability of corruption risks may occur in contact with the taxpayer.

Recommendations: In order to eliminate corruption risks, it is necessary to accelerate synchronization between the information systems of the relevant authorities, where all the information necessary for calculating taxes of individuals will be accumulated and, if adjustments are made to the information on an individual, it will automatically be displayed in the IP of the tax authority.

Identification of corruption risks associated with the late delivery (delay) of the taxpayer's prescription for conducting an audit.

In accordance with paragraph 1 of Article 149 of the Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the Budget", the date of the beginning of the tax audit is the date of delivery of the order to the taxpayer (tax agent).

In case of late delivery of the order to the taxpayer to conduct the audit, there is a risk that the taxpayer will be able to provide an additional form of tax reporting, which may further affect the results of the audit.

Risks: Corruption risks have not been identified.

Recommendations: If these facts are established, the checking official is obliged to inform the management.

Conclusion: Strengthening the work on this issue is the timely delivery of an order to the taxpayer to conduct an audit and explanatory work with the taxpayer being audited to prevent the provision of additional forms of tax reporting.

6. Other issues arising from organizational and managerial activities

Appeals from individuals and legal entities on the fact of

corruption in the activities of the Department have not been received.

In 2021 (taking into account the appeals received by the end of 2020), 20 appeals were considered by the State Revenue Service in Atyrau region, including for unlawful actions (inaction) of officials of state revenue bodies in the region - 14.

At the same time, 14 complaints were redirected:

- with the SRC of the Ministry of Finance of the Republic of Kazakhstan (parralelno with the DAGDS of Atyrau region, DAPK of Atyrau region (Anti-Corruption Service)) 5 appeals, one of them was received on the blog platform of the Chairman of the SRC of the Ministry of Finance of the Republic of Kazakhstan;

- from the Prosecutor's Office of Atyrau 2 appeals;

- there are 2 appeals from the DAPK of Atyrau region

, - 1 appeal from the Police Department,

- 4 appeals were received by the Department.

On issues of tax legislation, 9 complaints were received, of which:

- upon acceptance of an application for the opening of an IP to another person, i.e. without a power of attorney of the person in whose name the IP - 1 is registered;

- on the fact of untimely closure of the sole proprietor, lack of information about the closure of the sole proprietor on the website - 2;

- illegal refusal on a complaint about the cancellation of a notification - 1;

- the requirement of registration in the IS ESF "virtual warehouse" pharmacy - 1;

- sending a tax order to the court executor on the collection of arrears of land tax that was previously paid -1;

- non-blocking or illegal closure of a bank account when paying tax - 2;

- on the issue of sealing the tank - 1;

- by providing an incomplete response to previously sent requests regarding the ongoing tax audit -1,

One complaint was received on issues of customs legislation. One complaint is about non-compliance with Ethical standards on the fact of non-payment of damages for injury to health in an accident.

Out of 20 appeals, 3 were withdrawn, including 2 for illegal actions/inaction of officials.

The number of confirmed requests out of 20 is 7, or 35.0%. According to the results of consideration of 7 appeals, 8 officials were brought to disciplinary responsibility.

According to the results of consideration of 12 appeals for unlawful actions/inaction of officials, the facts were not confirmed in 6 appeals (50.0%) due to the absence of violations of the legislation of the Republic of Kazakhstan in the actions of officials.

In 2021, the head of the Information Technology Department Saparov A.K. was brought to disciplinary responsibility in the form of a reprimand for violating the norms of official ethics on the complaint of citizen Mamenov B.

Saparov A.K., being the culprit of the accident, promptly reimbursed the injured Mamenov B. damage in the amount of 1,400 thousand tenge, as there are notarized documents. At the same time, Saparov A.K. was brought to disciplinary responsibility in the form of a reprimand for violations of the norms of the Ethical Code (concealment of the fact of an accident) by order of the Department No. 3-t of 10.02.2021. The behavior of A.K. Saparov was reviewed at a collective meeting and public censure was passed.

During the first quarter of 2022, there were no complaints about the actions/omissions of officials.

Ongoing anti-corruption work

Activities of the Ethics Commissioner

Since 2016, the Institute of Ethics Commissioner has been introduced in the Department. The Ethics Commissioners are entrusted with important tasks to ensure compliance with the norms of official ethics and prevention of violations of the legislation on public service, anti-corruption and the Code of Ethics of Civil Servants of the Republic of Kazakhstan, as well as consultations of civil servants and citizens within the established functions.

By the order of the Department dated 06/19/2019 No. 504 assigned to the head of the Department of Explanatory Work N.A. Sarmanov..

In connection with the transfer of N.A. Sarmanov to another job, the functions of the ethics commissioner are currently assigned to the deputy head of the Department, B.U. Shanaev (Order No. 424 of 08.10.2021).

In general, it should be noted that the main functions assigned to the Ethics Commissioner of the Department by the Decree of the President of the Republic of Kazakhstan dated December 29, 2015 No. 153 are being performed.

Individual advisory assistance to employees has been established, group events on ethics issues are held, quarterly monitoring and control of compliance with the norms of official ethics by civil servants, etc.

In accordance with paragraph 4) paragraph 4 of the Regulation on the Ethics Commissioner, work is being carried out to promote the formation of a culture of relationships that corresponds to generally accepted moral and ethical standards in the team.

As part of the formation of a positive image of the public service, positive and negative materials posted in the media are monitored, which, among other things, is a source of information about employees.

The Department's Internet resource contains information about the Ethics Commissioner of the Department.

In the building of the Department, information and information about the ethics commissioners of the Ministry of Finance of the Republic of Kazakhstan, the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan and the Department are available for public viewing, as defined in paragraph 3 of point 9 of Section 3 of the Regulations on the Ethics Commissioner approved by Presidential Decree No. 153 dated December 29, 2015. Instagram Facebook, Instagram, and other social networks cover the work carried out by the Ethics Commissioner on the Department's Internet resource, in the media, and on social networks.

In 2021 and the first quarter of 2022, according to the approved Work Plans, the Ethics Commissioners, together with other structural divisions, carried out the following anti-corruption measures.

Instagram Facebook, Instagram, Twitter, Youtube, according to the approved Media plan of the DGD and the UGD for the year, as part of the clarification of tax and customs legislation, the formation of a positive image of the service, 2392 speeches were published in the media, including 42 in print media, 75 live broadcast and 2150 publications on social networks Facebook, Instagram, Twitter, Youtube,atr.kgd.gov.kz , 16 appearances on local television, including regularly in the TV shows "Ozekti masele", "Kemel-El", "Kozkaras", "Nazar-talk show", "Adaldyk alany", "Adal komek", "ANTIKOR LIVE", 32 zoom conferences, 51 round tables and seminars, 5 technical lectures on anti-corruption topics.

There is a call center (30-90-35, 31-84-27), where consultations were given in 2021 for 22793, for the 1st quarter of 2022 for 1253 appeals of individuals and legal entities. During the first quarter of 2022, 3,678 requests were received, where 38% are questions about blocking bank accounts. Each taxpayer who has applied carries out an assessment of the operator's work regarding the submitted response. The rating "satisfactory" at the end of the 1st quarter is 99.3%.

About 2.5 thousand subscribers are registered in the telegram chat of the Department. For 2021, 10,470 questions were received, for the 1st quarter of 2022 - 2,574 questions, which were answered by structural divisions of the Department. On average, 55-60 questions were received per day.

To popularize the mobile application e-salyqAzamat and e-Salyq Business, where 43,853 and 480 subscribers are registered, respectively), 350 publications on social networks, interaction with media personalities, bloggers and the production of videos regarding e-salyqAzamat-234 were carried out in the region, 120 banners were placed in the city, district centers and rural districts, It is also being broadcast on LED screens of the city and districts, 14059 brochures on various topics have been distributed in crowded places (TD, PSC, markets, etc.), 26 performances have been held on TV. These applications are an important tool for preventing corruption.

Explanatory work is also being carried out on the assignment of QR codes, 421 field explanations were conducted on a daily basis.

According to the pilot project of the SNT, 176 explanatory events were held, 550 thematic brochures were produced and distributed, 3289 questions were answered in the Telegram chat "Implementation of the SNT with the SRC of the Ministry of Finance of the Republic of Kazakhstan". A conference is held weekly on the ZOOM platform with the participation of employees of the Department, territorial UGD and taxpayers from the spring of 2021.

Information work is carried out to highlight the work on the prevention of corruption offenses. A total of 169 anti-corruption materials were published during the reporting period.

Based on the results of the consideration of complaints by structural units, technical training is conducted to prevent further identified violations of the law.

A Cooperation Plan for 2020-2025 to combat the shadow economy and expand the tax base has been approved with local executive bodies.

A memorandum of mutual cooperation was signed with NCE, according to which active work was carried out to explain the provisions of tax and customs legislation to business entities.

Corruption risks in the activity have not been identified.