«Agreed»
Head of SRD of EKR
_____________Bimagambetov S.S.
«_______»                       2026

Analytical report on conducting an internal analysis of the risks of corruption of the SRD of EKR

Ust-Kamenogorsk city                                                                                                              ___.­­­­­­june.2026

I Introduction

 

Working group of the State Revenue Department of East -Kazakhstan region (hereinafter - the Department) conducted an internal analysis of risks of corruption in the activities of the structural divisions of the Department based on the order of the head of the SRD of EKR dated 19.03.2026 No. 111.

In accordance with the model rules, the internal analysis of risks of corruption of the Department was carried out in the following areas:

Identification of corruption risks in regulatory legal acts affecting of the SRD of EKR.

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

Regulatory legal acts affecting the activities of the division identify discretionary powers and standards facilitating the commission of corruption offences.

Internal analysis of corruption risks was conducted in the period from 01.04.2025 to 01.06.2026.

The analysis of corruption risks was conducted by the working group, while independent experts (specialists) were not involved.

Identification of corruption risks in the organizational and administrative activities of the Department and its territorial divisions was carried out on the following topics:

1) human resource management, including identification of positions subject to corruption risks;

2) resolving conflicts of interest;

3) provision of public services;

4) regulatory powers;

5) oversight and auditing functions;

6) development and distribution of budgetary and financial resources;

7) signing of contracts with individuals and legal entities;

8) development and operation of information systems;

9) other issues arising from the organizational and administrative activities of the object of analysis.

II Descriptive part

1.Human resource management, including identification of positions subject to corruption risks

The internal analysis of organizational and administrative activities showed that human resource management in the SRD of EKR and its territorial divisions is carried out in accordance with the current legislation of the Republic of Kazakhstan: Labor Code of the Republic of Kazakhstan, Laws of the Republic of Kazakhstan "On Public Service in the Republic of Kazakhstan", "On Combating Corruption", as well as other laws and subordinate regulatory legal acts.

The total staff of the state revenue bodies of the region as of 01.05.2026 is 495 persons (the actual number is 466 persons), including Department's - 257 persons (the actual number is 247 persons), territorial state revenue bodies - 238 persons (the actual number is 219 persons).

For the period from May 01, 2025 to May 01, 2026, 89 people have changed in the state revenue bodies of the region (in the Department – 32 people, territory - 57 people), including 20 people due to mobility within the state body, 13 person was dismissed in connection with the transition to another state body, net staff turnover is 57 people (18 of whom have other reasons).

In the period from May 01, 2025 to May 01, 2026, 78 officials were brought to disciplinary responsibility.

Offences discrediting the civil service for the period from 01.05.2025 to 01.05.2026 have not been identified.

From 01.05.2025 to 01.05.2026, 3 officials were brought to disciplinary responsibility for violations of the standards of the Ethics Code of civil servants.

The study of the processes of passing public service in the SRD of EKR and its territorial divisions (organizing competitions for recruitment, imposing disciplinary penalties, retraining and advanced training, mentoring, etc.) showed that they generally comply with the established requirements of the legislation on public service

In the course of the conducted analysis on human resource management issues, corruption risks were not identified in the activities of the Department.

2. Resolving conflicts of interest

Ethical control in the public service is an important mechanism for the prevention of corruption, violation of the service ethics and resolving conflicts of interest.

This was facilitated by the introduction of Institution of ethics commissioners, which led to the further formation of conditions for higher discipline and responsibility of civil servants, as well as an additional mechanism for combating corruption.

In the Department, the functions of the Ethics Commissioner are assigned to the Deputy Head of the Department.

During the analysis of the activities of the Ethics Commissioner for the period from May 01, 2025 to May 01, 2026, it was established that the Ethics Commissioner of the Department carried out work within the objectives and functions imposed by the Regulation on the Ethics Commissioner approved by the Decree of the President of the Republic of Kazakhstan No.153 dated December 29, 2015 (hereinafter - the Regulation) during the reporting period. Regarding the identification of a conflict of interest, no written appeals about perceived conflicts of interest or the possibility of its occurrence have been revealed according to the submitted quarterly reports.

In accordance with subpara. 9, p 4 of the Regulation, the Ethics Commissioner is obliged to interact with civil society institutions and state bodies in order to prevent and prohibit the legislation of the Republic of Kazakhstan in the areas of public service, anti-corruption and the Code of Ethics, as well as formation of a positive image of the public service.

Thus, the Ethics Commissioner of the Department is working to explain the legislation of the Republic of Kazakhstan in the public service, prevention of corruption, the Code of Ethics.

The Ethics Commissioner of the Department carries out personal reception of citizens to the schedule of reception of individuals, representatives of legal entities posted on the internet resource of the Departement, which corresponds to paragraph 9 of Section 3 of the Regulations.

Ethics Commissioner of the Department held 13 meetings for the period from May 01, 2025 to May 01, 2026.

In the period from May 01, 2025 to May 01, 2026, the Ethics Commissioner of the Department conducted a survey of 141 employees of state revenue bodies.

The analysis has shown the transparency of the activities of the Ethics Commissioner of the Department.

No corruption risks have been identified in the Department's activities regarding resolving conflicts of interest.

3. Provision of public services

The Department provided 530 230 public services in the period from May 01, 2025 to May 01, 2026, including 356 350 for individuals and 173 880 for legal entities. The number of services in electronic form is 528 125 или 99,6%, on paper is 2 105 or 0.4%.

During the analysis, it was found that public services provided on paper comply with the legislation of the Republic of Kazakhstan.

For example, one of the public services provided by the Department is "Issuance of a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic products in the territory of its production."  

Thus, in order to obtain a license for the storage and retail sale of alcoholic beverages, with the exception of activities for the storage and retail sale of alcoholic products in the territory of its production, the applicant provides the necessary documents.

In the period from May 1, 2025 to May 1, 2026, the Department issued 464 licenses for the storage and retail sale of alcoholic beverages and 15 licenses for the storage and wholesale sale of alcoholic beverages.

In addition, there were no reasoned refusal for to further consider the application not complying with qualification requirements during this period.

During the analysis, it was found that the license is issued through the E-Government web portal www.egov.kz in the e-license application, excluding 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 were not identified during the internal analysis of corruption risks on the provision of public services in the activities of the department.

4. Regulatory powers

During the internal analysis of corruption risks on the implementation of regulatory powers in the activities of the Department, corruption risks were not identified.

5. Oversight and auditing functions

1.Risk description: Identification of corruption risks in the organizational and managerial activities of the entity under analysis.

Territorial offices of state revenue conduct thematic tax audits to verify the presence and authenticity of excise and accounting control stamps, as well as the availability and authenticity of accompanying invoices for alcoholic beverages, petroleum products, biofuels, and tobacco products, as well as licenses, tax registration status, and other regulatory compliance requirements.

To a significant extent, these thematic tax audits are conducted in remote areas within the jurisdiction of the territorial offices of state revenue, often at a great distance from regional administrative centers.

Under these circumstances, corruption risks may arise.

In this regard, and with the objective of eliminating corruption risks, ensuring transparency and legality, and recording the actions of employees in the performance of their official duties, as well as preventing conflict situations and potential violations, we propose equipping employees who conduct thematic tax audits with body-worn video tokens (chest-mounted video counters).

Recommendations to eliminate risks: The advantages of video counters:

providing video and audio recording of all actions taken during a thematic tax audit, facilitate the monitoring of employee activities, and aid in conflict prevention., the recorded footage can be used as evidence in court proceedings or during the review of complaints and appeals, as well as it protects citizens from potential violations and safeguards employees against false accusations

Form of completion:  Acquisition and equipping of territorial offices and state revenue authorities with body-worn video badges.

According to official letter No. KGD-09-2-14/6229-VN dated March 10, 2026, issued by the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan (hereinafter - the Committee), an analytical report and an Action Plan to eliminate the causes and conditions conducive to the commission of corruption offenses may only be formulated after all work processes containing corruption risks have been fully coordinated with the relevant departments of the Committee.

Based on the response received from the competent department of the Committee dated June 3, 2026, it follows that the introduction of video counters is deemed premature at the current stage and requires further comprehensive study, including a thorough assessment of the legal, organizational, and financial implications.

6. Development and distribution of budgetary and financial resources в

During the internal analysis of corruption risks on the development and distribution of budgetary and financial resources, corruption risks were not identified in the activities of the Department.

7. Signing of contracts with individuals and legal entities

During the internal analysis of corruption risks on the issues of signing of contracts with individuals and legal entities, corruption risks were not identified in the activities of the Department.

8. development and operation of information systems

During the internal analysis of corruption risks on the issues of development and operation of information systems corruption risks were not identified in the activities of the Department.

9. Other issues arising from the organizational and administrative activities of the object of analysis (collection of taxes and other payments)

During the internal analysis of corruption risks on Other issues arising from the organizational and administrative activities of the object of analysis corruption risks were not identified in the activities of the Department..

Head of Internal Investigations
Department.                                                                                  Т. Beisekenov

Source : https://www.gov.kz/memleket/entities/kgd-vko/press/news/details/1245496?lang=ru