An internal analysis of corruption risks in the activities of structural divisions of the Department of State Revenue in the Akmola region (hereinafter referred to as the Department) was conducted in accordance with the Standard Rules for conducting an internal analysis of corruption risks, approved by the orders of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption.

The period of the event: started on 04/01/2025, ended on 05/13/2025.

The observed period is 2024.

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

- identification of corruption risks in organizational and managerial activities;

- identification of corruption risks in regulatory legal acts and legal acts affecting the activities of the Department.

The analysis of corruption risks was carried out by the composition of the Working Group, while independent experts (specialists) were not involved.

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

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 permissive functions;

5) implementation of control functions;

6) development and distribution of budgetary and financial resources;

7) conclusion of contracts with individuals and legal entities;

8) development and operation of information systems;

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

1. Personnel management, including staff turnover

As of May 26, 2025, the staffing of the Department of State Revenue in the Akmola region and its territorial administrations is 390 units (Department-141, TUGD-249). The actual number is 364 units (91.1% of the staff), of which DGD -131 units, TUGD -233 units, vacancies -26, including DGD -10, TUGD -16.

In 4 months of 2025, the number of first-time employees in the civil service is 9 people. All civil servants meet the qualification requirements of their position.

Documents for special verification were sent to the national security agencies in a timely manner. For the first time, those who are accepted into public service are assigned a probation period and mentors are assigned.

In 4 months of 2025, a total of 29 people were fired, including DGD -8, TUGD -21, including:

- at their own request – 10; 

- by competition to other DGD, UGD and organizations -7;

- for other reasons - 7.

There were 4 employees brought to disciplinary responsibility for violating the norms of the Code of Ethics, as well as for non–compliance with restrictions by civil servants in 2024, and there were no employees for 4 months in 2025.

The study of the processes of public service in the Department and its territorial divisions (holding competitions for vacant positions, imposing disciplinary penalties, retraining and advanced training, mentoring, etc.) showed that, in general, they comply with the established requirements of legislation on public service.

All employees of the state revenue bodies of the Akmola region, including those who were first accepted into public service, the requirements of paragraph 3, Article 12 of the Anti-Corruption Code "On Combating Corruption" are fulfilled in full, anti-corruption restrictions have been adopted under signature.

The facts of early removal of disciplinary penalties, when committing a new offense, have not been established.

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

2. Conflict of interest settlement

Ethical control in the civil service is an important mechanism for the prevention of corruption, violations of official ethics and conflict of interest resolution. Since 2016, by Decree of the President of the Republic of Kazakhstan dated 12/29/2015, No. 153 "On measures to further improve ethical standards and rules of conduct for civil servants of the Republic of Kazakhstan", the Institute of Ethics Commissioners in central and local government agencies has created conditions for improving official discipline and responsibility of civil servants, as well as an additional anti-corruption mechanism.

When checking the personal files of employees, it was established that the following employees of the State Department of the Akmola region are spouses:

Department of State Revenue of the Akmola region

-Abetov B.U., Head of the Legal Department and Abetova A.S., Head of the Department of Tariff Regulation and Customs Value of the Customs Control Department;

-S.K.Zhurumbayev, Chief Specialist of the Post-Customs Control Department of the Audit Department and N.D. Ibraeva, Chief Specialist of the Customs Control Department of the Customs Control Department;

- Amrin A.B., Head of the Debt Management Department and Amrina I.G., Chief Specialist of the Customs Control Department of the Customs Control Department;

-Zhumagulova G.B., Head of the Human Resources Department and Abuova B.B., leading specialist of the UGD in the city of Kokshetau;

-Sultanov B.A., Chief Specialist of the VAT Tax Audit Department of the Administration of Indirect Taxes and VAT within the EAEU, and Sultanova Zh.T., Chief Specialist of the UGD for the city of Kokshetau.

UGD in Arshaly district (spouses)

- Safronov S.N., Chief Specialist of the Department for work with taxpayers and Safronova E.R., Chief Specialist of the Department of Tax Administration and Collection.

UGD in the Yerementau district (spouses)

- Tasbulatov B.T., Head of the Department, Chief Specialist of the Department for work with taxpayers, Abimoldaeva A.E., Chief Specialist of the Department of Tax Administration and Collection. (currently in the social network parental leave until 16.10.2027).

UGD in the Yesilsky district (spouses)

- E.G. Bekmurzin, Chief Specialist of the Department of Tax Administration and Collection, D.J. Kairova, Chief Specialist of the Department for Work with Taxpayers (currently in the social network parental leave until 11/29/2026).

Based on the results of monitoring and studying the job descriptions and functional responsibilities of the above-mentioned employees, no facts of conflict of interest, occupation of a public position in direct subordination to close relatives, spouses and relatives have been established.

Regarding the identification of a conflict of interest, according to the information provided, there were no written requests about conflicts of interest or the possibility of its occurrence.

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 2024 and the current period of  2025, it was found that the Ethics Commissioner of the Department for the reporting periods carried out work within the framework of performing the functions assigned to him by the Regulation on the Ethics Commissioner, approved by Decree of the President of the Republic of Kazakhstan dated December 29, 2015 No. 153.

In accordance with paragraph 9) of paragraph 4 of the Regulation, the Ethics Commissioner is obliged to interact with civil society institutions and government agencies in order to prevent and prevent violations of the legislation of the Republic of Kazakhstan in the areas of public service, anti-corruption and the Code of Ethics, as well as to form a positive image of the public service.

Thus, the Ethics Commissioner of the Department is working to clarify the legislation of the Republic of Kazakhstan in the field of public service, corruption prevention, the Code of Ethics, as well as events on this topic (lectures, seminars, also with the participation of representatives of the Anti-Corruption Service, the Agency for Civil Service Affairs, articles in the media, Internet resources).

As part of the implementation of the concept of a "hearing" state body, the Ethics Commissioner of the Department conducts a personal reception of citizens according to the schedule of reception of individuals, representatives of legal entities posted on the Department's Internet resource, which corresponds to paragraph 9 of Section 3 of the Regulation on the Ethics Commissioner approved by Presidential Decree No. 153 dated 12/29/2015.

In order to monitor compliance with the norms of professional ethics, as well as the state of the moral and psychological climate in the team, a survey was conducted among employees of the state revenue authorities of the Akmola region.

The analysis shows the transparency of the activities of the Ethics Commissioner of the Department.

3. Provision of public services

Currently, the state revenue authorities provide 42 public services to individuals and legal entities.

25 tax services and 17 customs services are provided electronically. Tax administration and control have been switched to automatic mode.

Taxpayers also provide tax reporting through the Taxpayer's Account, the E-Salyk mobile application.

In addition, 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 services in electronic form eliminates the occurrence of corruption risks.

With the introduction of the Astana-1 information system, all 100% of customs declarations are submitted in electronic format, which eliminates the influence of the human factor and minimizes the risks of corruption. Processing and issuing declarations on the "green corridor" currently takes no more than one minute. For comparison, previously, the implementation of similar export procedures took up to 45 minutes, and participants in foreign economic activity had to personally contact the state revenue authorities.

Since 2024, the Keden information system has been implemented, into which several operations from the Astana-1 system have already been transferred. Among them are the modules "Transit", "Customs Registry", "Temporary import of vehicles" and others.

In total, the state revenue bodies of the Akmola region provided 694 024, public services in 2024, including in electronic form – 692 522 services or 99.8%.

In the 1st quarter of 2025, the state revenue bodies of the Akmola region provided 210 823 public services, including in electronic form – 210 519 services or 99.9%.

One of the key directions of the Department of State Revenue in the Akmola region is the work aimed at improving the quality of public services.

Strict observance of official ethics and state interests, education of high moral and ethical standards and "zero tolerance" to manifestations of corruption are promoted among the staff of the Department.

Thus, during the monitoring of appeals via e-Otinish, a single platform for receiving and processing all citizens' appeals, it was found that in 2024 a total of 6,682 appeals were received, of which 396 complaints.

During the consideration of complaints, it was established that appeals to the state revenue authorities mainly on issues of tax legislation, customs legislation, taxpayers' disagreement with the accrued tax on vehicles, restrictions on the movement of funds on bank accounts, questions regarding the timing of closure of individual entrepreneurs, relate to prescriptions for the appointment of tax audits, the results of tax audits, the appointment of tax audits, according to decisions on notification, universal declaration, as well as issues of concealment of income of individuals, etc.

Taxpayers were provided with motivated and comprehensive answers to all appeals and complaints by employees of state revenue agencies.

Appeals and complaints from individuals and legal entities about the facts of corruption offenses, abuse of official powers, illegal interference in the activities of private business entities by employees of state revenue bodies of the region from officials of state revenue bodies in the Akmola region were not received during the reporting period.

During the internal analysis of corruption risks related to the provision of public services, corruption risks were not identified in the department's activities.

4. Implementation of permissive functions

In accordance with paragraph 1 of Article 96 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and other mandatory payments to the Budget" (hereinafter referred to as the Tax Code), desk control is carried out. If violations are detected based on the results of desk control, the following documents are issued: for violations with a high degree of risk, a notification on the elimination of violations identified by the tax authorities based on the results of desk control, with a description of the violations identified and their degree of risk. At the same time, violations with a high degree of risk are violations identified by the results of desk control conducted after issuing invoices in electronic form in order to establish the actual turnover in the sale of goods, the provision of works and services.;   

   for violations with a moderate degree of risk, a notification on the elimination of violations identified by the tax authorities based on the results of desk control, with a description of the detected violations and their degree of risk attached.;

   for violations with a low degree of risk, a notification of violations identified by the results of desk control, accompanied by a description of the violations identified and their degree of risk.

In accordance with paragraph 2 of Article 96 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the notification of the elimination of violations identified by the tax authorities based on the results of desk control is executed by the taxpayer (tax agent) within thirty working days from the day following its delivery (receipt).

      The execution by a taxpayer (tax agent) of a notification on the elimination of violations identified by the tax authorities based on the results of desk control is recognized as:

1) in case of agreement with the violations indicated in the notification, the elimination of the identified violations by the taxpayer (tax agent) by: registration with the tax authorities; submission of tax reports on the notification for the tax period to which the violations relate; payment of the amount of value-added tax to the budget, previously returned from the budget at the taxpayer's request for a refund of value-added tax, as well as payment of penalties in the amount specified in paragraph 4 of Article 104 of this Code, for each day from the date of transfer to the taxpayer of such amounts; revocation, correction or addition of invoices issued in electronic form, in accordance with the procedure established by the tax legislation of the Republic of Kazakhstan;

2) in case of disagreement with violations with a moderate degree of risk indicated in the notification, the taxpayer (tax agent) submits an explanation on paper or electronic media about the absence of violations to the tax authority that sent the notification on the elimination of violations identified by the tax authorities based on the results of desk control.;

4. A notification on the elimination of violations identified by the tax authorities based on the results of desk control shall be deemed unfulfilled if the taxpayer (tax agent) has not fulfilled it in accordance with the procedure and terms established by paragraph 2 of this Article.

At the same time, no decision is made by the tax authority in such cases.

6. Failure to comply with the notification on the elimination of violations identified by the tax authorities based on the results of desk control within the time period established by the first part of paragraph 2 of this Article shall entail the suspension of spending operations on the taxpayer's bank accounts in accordance with Article 118 of this Code.
7. Based on the results of desk control conducted in accordance with paragraph 6 of Article 59 and paragraph 7 of Article 66 of this Code, the tax authority shall draw up an opinion in the form established by the authorized body. In this case, the date of completion of the desk control is the date of drawing up the conclusion specified in this paragraph. Employees analyze the fact of elimination of violations, in case of incomplete elimination of violations within the framework of Order No. 6 dated January 6, 2017 "On approval of Methodological recommendations for conducting tax audits", in accordance with the approved criteria, the SRC determines a list of taxpayers to appoint a thematic audit within the framework of Articles 142, 145 of the Tax Code of the Republic of Kazakhstan.

In order to eliminate the facts of corruption risks in erroneous or deliberate actions of employees, automate the process of recognizing the notification as fully executed. Thus, it eliminates the possibility of a corruption risk in which an unscrupulous employee can take advantage of this situation, that is, inform the taxpayer that the violation has not actually been eliminated and offer the taxpayer a settlement of the issue with financial benefits.

Recommendations: To form an automatic selection, it is necessary for the system to consider Additional Reporting Forms (hereinafter referred to as DFS) submitted upon notification, then the system must compare the data for the format of logical control. The selection should include the types of violations for which the violation is eliminated when providing the DFE:

 - an arithmetic error or violation of the FLC when filling out tax reporting forms in accordance with the approved and rules for filling, resulting in an underestimation of the amounts of the calculated tax;

 -minimization of tax obligations; - overestimation of deductions for CPN or IPN on the amounts of taxes paid to the budget;

- non-compliance of the TMZ at the beginning of the reporting period with the TMZ at the end of the previous tax period;

- incorrect reflection of the amounts of transferred losses in the TNF for CPN or IPN, including from participants in the reorganization through merger or accession;

 - etc.

In accordance with paragraph 6 of Article 59 of the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory Payments to the Budget" (hereinafter referred to as the Tax Code), the tax authority shall, within ten working days from the date of receipt of all information provided for in paragraph 5 of this Article, carry out desk control and draw up an opinion in accordance with the procedure established by this Law. The Code. The conclusion reflects the results of desk control and the status of calculations for taxes, payments to the budget and social payments. The conclusion is drawn up in at least two copies and signed by officials of the tax authority. One copy of the report shall be handed over to the liquidated legal entity against signature no later than three working days after its signing or sent to him by registered mail with notification.

Implementation of licensing functions within the framework of working out the conclusion of desk control in accordance with Article 59 of the Tax Code. This conclusion is formed by a specialist at his own level, without consulting the management. In order to eliminate the facts of corruption risks, implement the functionality of approval / signing by the head or deputy head of the Department of Internal Affairs.

Recommendations: Implementation of the coordination/ signing functionality by the head or deputy head of the Department of Internal Affairs, conclusion of a QC during the liquidation of NP.

5. Implementation of control functions

No corruption risks have been identified during the internal analysis of corruption risks related to the implementation of control functions in the Department's activities.

6. Development and distribution of budgetary and financial resources

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

7. Conclusion of contracts with individuals and legal entities

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

8. Development and operation of information systems

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

9. Other issues arising from the organizational and managerial activities of the object of analysis

During the internal analysis of corruption risks on other issues arising from the organizational and managerial activities of the object of analysis, corruption risks were not identified in the Department's activities.

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1011423?lang=kk