I. INTRODUCTORY SECTION

     In accordance with Paragraph 5 of Article 8 of the Law of the Republic of Kazakhstan "On Combating Corruption", Order No. 12 of the Chairman of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption dated October 19, 2016 "On Approval of the Model Rules for Conducting Internal Analysis of Corruption Risks", as well as Order No. 55 of the Head of the Republican State Institution "Main Dispatch Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan" dated April 10, 2026 "On Conducting Internal Analysis of Corruption Risks in the Activities of the Republican State Institution 'Main Dispatch Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan'", an internal analysis of corruption risks was conducted in the activities of the Republican State Institution "Main Dispatch Department of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan" (hereinafter referred to as the MDD).

     The internal analysis of corruption risks was conducted by the working Group consisting of:

     Head of the working Group – Deputy Head of the MDD D.S. Nasyrov; members of the working Group: Head of the Management «Sitation Center» of the MDD D.O. Tlekeev, Head of the «Electronic Declaration Center» Department of the MDD B.N. Ispanov, Head of the Monitoring of customs declaration Department of the MDD G.A. Aliaskharova, Head of the Administration Department of the MDD S.S. Saurambayeva, Head of the Human Resources and Organizational Affairs Department of the Administration Department of the MDD U.A. Akhmetova, Head of the Legal Department of the MDD M.S. Asanbaeva.

     The internal analysis of corruption risks was conducted from April 17, 2026, to June 3, 2026.     

           II. DESCRIPTIVE SECTION

     1. Legal Acts and Internal Documents Regulating the Activities of State Revenue Bodies

     Description of Corruption Risk: During the analysis of the regulatory legal acts and internal documents governing the activities of the MDD, no discretionary powers and provisions conductive to the commission of corruption offenses were identified.

     2. Human Resources Management

     Description of Corruption Risk: As of April 1, 2026, the total authorized staffing level of MDD is 134 positions (the actual headcounts is 117 employees). During the period from April 1, 2025, to April 1, 2026, there were 22 employees were dismissed, including:

• voluntary resignation – 15;
• transfer to another state body – 5;
• other reasons – 2.

     In the period from April 1, 2025, to April 1, 2026, 20 employees of MDD were subjected to disciplinary action.

    No offenses discrediting the civil service were recorded, and no civil servants were held disciplinary liable for violating the provisions of the Code of Ethics for Civil Servants within the MDD.

     No corruption risks were identified in the area of human resources management during the period of the internal risk analysis of the MDD's activities.

     3. Resolution of Conflicts of Interest

     Description of Corruption Risk: During the period from April 1, 2025, to April 1, 2026, no notifications were received from civil servants to their immediate supervisors or the management of the MDD regarding an arisen conflict of interest or the possibility of its occurrence. No instances of conflicts of interest involving the employees of the MDD in the performance of their official duties were identified.

     The Ethics Commissioner of the MDD, Deputy Head B.A. Ainakulov, regularly conducts explanatory activities among civil servants aimed at compliance with the requirements of the Code of Ethics and legislation of the field of civil service, including matters concerning conflicts of interest.

     No corruption risks were identified regarding the resolution of conflicts of interest during the period of the internal risk analysis of the MDD's activities.

     4. Provision of Public Services

     Description of Corruption Risk: «Electronic Declaration Center» Department of the MDD provided 247 293 state services, including 124 215 for individuals and 123 078 for legal entities during the period from April 1, 2025, to April 1, 2026. All services were provided in electronic format.

     Furthermore, the public services rendered by the «Electronic Declaration Center» Department were provided within the established timeframes for the release of goods, pursuant to Article 119 of the Customs Code of the Eurasian Economic Union.

     Thus, 130 638 GDs (53%) were released within the first 4 hours from the moment of registration, 38 562 GDs (16%) were released within 24 hours, 76 088 GDs (31%) were released within a time limit of up to 10 working days, and 2 005 GDs (0,8%) were released in a period exceeding 10 working days due to customs expert examination and inspection.

     No corruption risks were identified regarding the provision of public services in the activities of the MDD.

     5. Execution of Permissive Functions

     Description of Corruption Risk: No corruption risks were identified regarding the execution of permissive functions during the period of the internal risk analysis of the MDD's activities.

     6. Execution of Control Functions

     Description of Corruption Risk: No corruption risks were identified in the area of the execution of control functions by the MDD.

     7. Allocation and Distribution of Budgetary and Financial Funds

     Description of Corruption Risk: No corruption risks were identified in the area of the allocation and distribution of budgetary and financial funds of the MDD.

     8. Conclusion of Contracts with Individuals and Legal Entities

     Description of Corruption Risk:

     The total number of contracts concluded through the MDD state procurement portal during the period from April 1, 2025, to April 1, 2026 is 36, of which 15 were concluded with individuals and 28 with legal entities.

     No corruption risks were identified in the area of the conclusion of contracts with individuals and legal entities by the MDD. 

     9. Development and Operation of Information Systems

     Description of Corruption Risk: Pursuant to Paragraph 1 of Article 410 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan" dated December 26, 2017, No. 123-VI LRK (hereinafter referred to as the Code), if the submission of a customs declaration was not accompanied by the presentation of documents confirming the information declared in the customs declaration, the customs authority is entitled, in respect of the information under verification, to request from the declarant the documents, the details of which are specified in the customs declaration. The request for documents and information shall be sent in the following cases:

     1) specified by the risk management system;

     2) when information regarding the documents confirming the origin of goods, compliance with prohibitions and restrictions, and (or) information therefrom cannot be obtained by the customs authority in accordance with Paragraph 2 of Article 146 of the Code.

     Thus, due to the fact that the request is currently filled out in hard copy, after which the scanned request signed by an authorized official is attached to the Information System (IS), and the request for each document is filled out manually in the IS by an employee, there arises a risk of failure to send the request within the established time limit.

     Risk Mitigation Recommendations: To automate the process at the level of an automated request generated by the IS without the intervention of an authorized official.

     Expected Result: Elimination of violations of customs legislation by authorized officials.

    According to the response from the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan № КГД-14-1-12/12483-ВН dated May 26, 2026, an automated process for sending requests for documents and information has currently been implemented in the "KEDEN" IS, pursuant to Paragraph 1 of Article 410 of the Code of the Republic of Kazakhstan "On Customs Regulation in the Republic of Kazakhstan," without the intervention of an authorized official.

     This mechanism allows for the minimization of corruption risks by eliminating the human factor and ensuring the transparency of the process.

    10. Other Matters Arising from Organizational and Management Activities

     Description of Corruption Risk: No corruption risks were identified regarding other matters arising from the organizational and management activities of the MDD.  

Source : https://www.gov.kz/memleket/entities/kgd-gdu/press/news/details/1239636?lang=ru