I.O'S ORDER. THE DEPUTY PRIME MINISTER - I.O. MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of March 27, 2023 No. 294

About approval of Rules and term of realization of pilot project on use of means of biometric identification in information system of electronic invoices

According to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) of PRIKAZYVAYU:

1. Approve the enclosed Rules and term of realization of pilot project on use of means of biometric identification in information system of electronic invoices.

2. Procedure to provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the established legislation of the Republic of Kazakhstan:

1) state registration of this order in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this order on Internet resource of the Ministry of Finance of the Republic of Kazakhstan;

3) within ten working days after state registration of this order in the Ministry of Justice of the Republic of Kazakhstan submission to Department of legal service of the Ministry of Finance of the Republic of Kazakhstan of data on execution of the actions provided by subitems 1) and 2) of this Item.

3. This order becomes effective since March 31, 2023 and is subject to official publication.

Appendix

to the Order of the Deputy. The deputy prime minister - the Deputy. The Minister of Finance of the Republic of Kazakhstan of March 27, 2023 No. 294

Rules and the term of realization of pilot project on use of means of biometric identification in information system of electronic invoices

Chapter 1. General provisions

1. These rules and term of realization of pilot project on use of means of biometric identification in information system of electronic invoices (further – Rules) are developed according to Item 1-1 of article 68 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code) (further – the Tax code) and determine procedure for use of means of biometric identification in information system of electronic invoices (further – IS ESF) and the term of realization of pilot project (further – the Pilot project).

2. The pilot project is implemented from March 31, 2023 to December 31, 2025 for the purpose of assistance to taxpayers on exception of the fact of implementation of settlement with unreliable suppliers by means of IS ESF in the territory of the Republic of Kazakhstan concerning the taxpayers who are subject to registration in IS ESF.

3. In these rules the following concepts are used:

1) biometric identification – the biometric data characterizing physiological features of the person and on the basis of which it is possible to identify his personality (the digital photo);

2) normative reference information of authorized body – the information transferred from the database of bodies of state revenues and which is not tax secret according to the Tax code;

3) electronic the invoice (further – ESF) – the document which is written out by means of IS ESF and conforming to requirements of regulations of the tax legislation and these rules;

4) the participant of IS ESF – the person which signed the Usage agreement of information system of electronic invoices and registered in IS ESF;

5) the Usage agreement of information system of electronic invoices (further – the Agreement) – the signed document in form of the First deputy Premier-Ministra of the Republic of Kazakhstan approved by the order – the Minister of Finance of the Republic of Kazakhstan of April 22, 2019 No. 370 "About approval of Rules of the statement of the invoice electronically in information system of electronic invoices and its forms" (it is registered in the Register of state registration of regulatory legal acts at No. 18583) certified by the digital signature of the taxpayer in case of registration in IS ESF (further – Rules of the statement ESF);

6) the operator of IS ESF – state body, being the IS ESF administrator;

7) the digital signature (further – the EDS) – set of electronic digital symbols confirming reliability of the electronic document, its accessory and invariance of content.

Other concepts used within these rules are applied according to the Tax code and other legal acts of the Republic of Kazakhstan.

Chapter 2. Procedure for use of means of biometric identification in information system of electronic invoices

4. Means of biometric identification in IS ESF are used in the following cases:

1) registration of the taxpayer as the participant of IS ESF in case of agreement signature which is certified by the EDS of the head of the taxpayer;

2) identifications concerning the participant of IS ESF of risk on the basis of risk management system according to subitems 4), 5) Item 5 of Article 136 and article 137 of the Tax Code.

In the case provided by the subitem 2) of this Item, to the participant of IS ESF by means of IS ESF the notification about need of passing of biometric identification goes from the moment of delivery of such notification to the IS ESF portal.

4-1. In the case provided by the subitem 2) of item 4 of these rules, biometric identification is carried out only 1 (one) time a day without restriction of number of the statement ESF.

At the same time the total quantity of carrying out biometric identification shall not exceed 3 (three) times during calendar month, without restriction of number of the statement ESF in such month.

5. Biometric identification is performed by IS ESF.

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