"I APPROVE"

Director

Department of State Revenue

of the Akmola region

________________D. Nurmuldin

" "___________2026 year

Analytical report

on the results of an internal analysis of corruption risks in structural divisions

Department of State Revenue of the Akmola region

An internal analysis of corruption risks in the activities of structural divisions of the Department of State Revenues in Akmola region (hereinafter referred to as the Department) was carried out in accordance with the Standard Rules for Conducting an Internal Analysis of Corruption Risks, approved by orders of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service and Anti-Corruption.

Period: started on 04/01/2026, completed on 05/15/2026.

Observed period: 2025.

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 management activities;

- identification of corruption risks in regulations 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 organizational and management activities of the Department and its territorial divisions.

Identification of corruption risks in the organizational and management 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 permitting functions;

5) implementation of control functions;

6) development and distribution of budgetary and financial funds;

7) conclusion of contracts with individuals and legal entities;

8) development and operation of information systems;

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

1. Personnel management, including staff turnover

As of May 25, 2026, the staffing of the Department of State Revenues in the Akmola region and its territorial departments is 390 units (Department-141, TUGD-249). The actual number is 372 units (95% of the staff), of which DGD -137 units, TGD -235 units, vacancies -18, including DGD -4, TUGD -14.

For 5 months of 2026, the number of first-time recruits to the civil service is 7 people. All civil servants meet the qualification requirements for their position.

Documents for a special check were sent to the national security agencies in a timely manner. For the first time admitted to the civil service, a probationary period is assigned and mentors are assigned.

For 5 months of 2026, a total of 21 people were dismissed, including DGD -8, TUGD -13, including:

- at their own request - 16;

- by competition in other DGD, DGD and organizations -2;

- for other reasons - 3.

There are no employees brought to disciplinary responsibility for violation of the Ethical Code, as well as for non-compliance with restrictions by civil servants, for 2025 - 0 employees, and for 5 months of 2026.

A study of the processes of civil service in the Department and its territorial divisions (holding competitions for vacant positions, imposing disciplinary sanctions, retraining and advanced training, mentoring, etc.) showed that, in general, they meet the established requirements of the legislation on civil service.

All employees of the state revenue bodies of the Akmola region, incl. for the first time admitted to the civil service, the requirements of paragraph 3, article 12 of the air defense system "On Combating Corruption" are fully implemented, anti-corruption restrictions have been adopted against signature.

The facts of early removal of disciplinary sanctions in the commission of a new offense have not been established.

In the course of the analysis on personnel management issues, no corruption risks were identified in the activities of the Department.

2. Conflict of interest settlement

Ethical control in the public service is an important mechanism for the prevention of corruption, violations of official ethics and the settlement of conflicts of interest. The introduction 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 institution of ethics commissioners in central and local state bodies has formed the conditions for increasing 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 OGD of Akmola region are spouses and relatives:

Department of State Revenues in 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.

-Khilko V.S., Chief Specialist of the VAT Tax Audit Department Administration of Indirect Taxes and VAT within the EAEU and N. M. Zharmukhanbetova, Head of the Accounting Department of the Financial Department.

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 10/16/2027).

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 duties of the above employees, no facts of a conflict of interest have been established for holding a public office in direct subordination to close relatives, spouses and relatives.

Regarding the identification of a conflict of interest according to the information provided, no written appeals about the conflicts of interest that have arisen or the possibility of its occurrence were found.

In the Department, the functions of the Ethics Commissioner are assigned to the deputy head of the Department. In the course of analyzing the activities of the ethics commissioner for 2025 and the current period of 2026, it was established that the Department's ethics commissioner 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 Presidential Decree of 12/29/2015 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 state bodies in order to prevent and prevent violations of the legislation of the Republic of Kazakhstan in the spheres 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, prevention of corruption, 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 personal reception of citizens in accordance with the reception schedule for 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 of 12/29/2015.

In order to monitor compliance with the norms of official ethics, as well as the state of the moral and psychological climate in the team, a survey was conducted of employees of the state revenue bodies 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, state revenue bodies provide individuals and legal entities with 42 public services, of which 25 are tax services and 17 are customs services. Of 100% of public services, 99.9% are provided in electronic form, 0.1% are provided in paper form. Tax administration and control are switched to automatic mode.

Taxpayers also provide tax reporting through the "Taxpayer's Office," 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 the service in electronic form eliminates the emergence of corruption risks.

Since 04/11/2026, the Keden information system has been introduced, which brings key advantages in combating corruption, mainly through process automation. Here are the main ones:

1. automation and elimination of the human factor: Manual operations are replaced by digital algorithms, and direct contact between the carrier and the customs officer is minimized, which removes the very basis for corruption transactions. Employees no longer interact with declarants, but work with data in the system, and complex checks, such as classification of goods, are automated.
2. preliminary declaration and "Green Corridor": Carriers can upload documents online even before the arrival of the cargo, and the system checks them with images from the scanner. With full compliance, the car enters the "green corridor," passing the border without inspection in 10-20 minutes, which speeds up logistics and eliminates the reasons for bribes.
3. end-to-end digitalization and integration: Keden is integrated with platforms like SmartCargo for completely paperless design, preliminary informing and a risk management system (RMS) for automatic checks.
4. Increased transparency and control: The system is objective, works without bias and leaves a digital footprint to detect abuse.

Summing up, we can say that the introduction of IS "Keden" takes customs administration to a qualitatively new level. The main result is a shift in emphasis from an opaque "human factor" to an objective and digital risk assessment. This not only sharply reduces corruption risks, but also accelerates the foreign economic activity of the state and business.

In total, the state revenue bodies of Akmola region for 2025 provided 538,690 state services, including in electronic form - 537,713 services or 99.8%.

For the 1st quarter of 2026, the state revenue bodies of the Akmola region provided 130,837 state services, including in electronic form - 130,682 services, or 99.9%.

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

Among the employees of the Department, strict observance of official ethics and state interests, education of high moral and ethical standards and "zero tolerance" for manifestations of corruption are promoted.

So, during the monitoring of appeals on "e-Otinish" a single platform for receiving and processing all appeals of citizens, it was established that in 2025 a total of 9,733 appeals were received, of which 348 complaints.

During the consideration of complaints, it was established that appeals to state authorities. Income mainly on issues of tax legislation, customs legislation, taxpayers' disagreement with the accrued vehicle tax, restriction of cash flow on bank accounts, questions regarding the timing of the closure of individual entrepreneurs, relate to prescriptions on the appointment of tax audits, the results of tax audits, the appointment of tax audits, on decisions on notification, universal declaration, as well as issues of concealment of incomes of individuals, as well as appealing the decisions of the UGD to refuse to apply bankruptcy of individuals, etc.

Motivated comprehensive answers were provided to taxpayers to all appeals and complaints by employees of state revenue bodies.

Appeals and complaints of individuals and legal entities about the facts of corruption offenses, abuse of office, 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 for the reporting period were not received.

During the internal analysis of corruption risks on the provision of public services in the activities of the department, corruption risks were not identified.

4. Implementation of permissive functions

1) The lack of an automated mechanism for informing the taxpayer about the correct or incorrect execution of the notification sent in accordance with Article 137 of the Tax Code of the Republic of Kazakhstan creates the risk of misinformation of taxpayers, ambiguous interpretation of the results of the execution of the notification, as well as the possibility of a subjective approach on the part of officials when providing information.

Due to the lack of transparent and automated notification, the taxpayer may be untimely or incorrectly informed about the actual status of the notification execution (executed/not executed, violation eliminated/not eliminated), which creates conditions for complaints, disputes, unreasonable appeals, as well as corruption manifestations in manual interaction with employees of state revenue bodies.

The goal is: to ensure transparency and reliability of the process of informing taxpayers about the results of the execution of notifications, to exclude the human factor in the provision of information, as well as to minimize corruption risks and increase confidence in state revenue bodies.

Recommendations:

- automate the process of informing taxpayers about the status of execution of notifications;

- implement automatic sending of notifications on the results of consideration of the notification execution through information systems;

- provide displaying of the notification execution status ("executed/not executed," "violation eliminated/not eliminated") in the taxpayer's personal account;

- eliminate the need for manual information from officials;

- ensure uniform procedure for notifying taxpayers in all similar cases.

2) The absence of a technical limitation on the reduction of previously accrued amounts of CIT/PPI on notifications by providing additional tax reporting forms that lead to the minimization of tax liabilities, creates conditions for unjustified reduction of the amounts of accruals and the emergence of corruption risks.

In the absence of automated blocking or control mechanisms, there is a possibility of a subjective approach when considering and adopting additional reporting forms, which can contribute to abuse, manipulation of accrual amounts, as well as the creation of unreasonable advantages for individual taxpayers.

In addition, the absence of restrictions and control procedures to minimize previously accrued amounts may lead to a decrease in budget revenues, the emergence of disputes and a decrease in confidence in the activities of state revenue bodies.

The goal is: to ensure transparency and legality of the processes of adjusting previously accrued amounts of CIT/PPI, to exclude the possibility of unjustified minimization of tax liabilities, as well as to minimize corruption risks when accepting and processing additional tax reporting forms.

Recommendations:

- implement automated blocking of reduction of previously accrued CIT/PIT amounts on notifications through additional reporting forms;

- provide control mechanisms to identify cases of minimization of accrued amounts;

- introduce mandatory automatic verification of grounds for adjustment of accruals;

- ensure that all actions to change the accrued amounts are recorded in the information system;

- minimize manual intervention of officials in the accrual adjustment process;

- provide for additional coordination or control over cases of reduction of previously accrued tax liabilities.

5. Implementation of control functions

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

6. Disbursement and distribution of budgetary and financial funds

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

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, no corruption risks were identified in the activities of the Department.

8. Development and operation of information systems

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

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

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

Source : https://www.gov.kz/memleket/entities/kgd-akmola/press/news/details/1235200?lang=ru