ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF KAZAKHSTAN

of October 3, 2025 No. 568

About approval of Rules of use of means of biometric identification in information systems of bodies of state revenues

According to Item 1-2 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 Rules of use of means of biometric identification in information systems of bodies of state revenues according to appendix 1 to this order.

2. Recognize invalid some orders of the Ministry of Finance of the Republic of Kazakhstan according to appendix 2 to this order.

3. To provide to committee of state revenues of the Ministry of Finance of the Republic of Kazakhstan in the procedure established by the 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 after its official publication;

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.

4. This order becomes effective after ten calendar days after day of its first official publication and is effective till December 31, 2025 inclusive.

Appendix 1

to the Order of the Minister of Finance of the Republic of Kazakhstan of October 3, 2025 No. 568

Rules of use of means of biometric identification in information systems of bodies of state revenues

Chapter 1. General provisions

1. These rules of use of means of biometric identification in information systems of bodies of state revenues (further - Rules) are developed according to Item 1-2 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).

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

4) electronic the invoice (further - ESF) - the document which is written out by means of information system of electronic invoices and conforming to requirements of regulations of the tax legislation and these rules;

5) information system of electronic invoices (further - IS ESF) - information system of authorized body by means of which are performed the statement, sending, acceptance, registration, processing, transfer, obtaining and storage of the invoices which are written out electronically;

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

7) the operator of IS ESF - state body, being the IS ESF administrator;

8) The usage agreement of information system of electronic invoices (further - the Agreement) - the document signed in the form approved by the order of the First deputy Premier-Ministra of the Republic of Kazakhstan - 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), and certified by the digital signature of the taxpayer in case of registration in IS ESF (further - Rules of the statement ESF).

Chapter 2. Procedure for use of means of biometric identification in information systems of bodies of state revenues

3. Means of biometric identification in information systems of bodies of state revenues are used in the following cases:

1) registration of the taxpayer as the participant of IS ESF;

2) identification concerning the taxpayer of risk on the basis of risk management system according to subitems 4) and 5) Item 5 of Article 136 and article 137 of the Tax Code.

4. In the case provided by the subitem 2) of Item 3 of these rules, to the taxpayer 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.

Biometric identification is carried out 1 (one) time a day in case of the statement ESF.

In case of its not passing the statement ESF is impossible.

The total quantity of obligatory passings of biometric identification constitutes 3 (three) times.

On reaching the specified quantity of IS ESF gives opportunity of the further statement ESF without passing of biometric identification.

5. Biometric identification is performed by IS ESF.

6. When implementing biometric identification of IS ESF performs regarding compliance of data EDSs of the head or the authorized person on the statement ESF with data on the head of the legal entity, the individual entrepreneur or the physical person with the registration data placed in normative reference information of the operator by IS ESF and data placed on platform of "digital profile" of the Ministry of artificial intelligence and digital development of the Republic of Kazakhstan (did.gov.kz).

7. In case of compliance of the data specified in Item 5 of these rules, by the operator of IS ESF it is performed:

1) in the case provided in the subitem 1) of Item 3 of these rules - assignment to the taxpayer of participant status of IS ESF;

2) in the case provided in the subitem 2) of Item 3 of these rules - processing and assignment of registration number ESF.

8. Use of features of registration of category of taxpayers and investment with the rights is performed according to Rules of the statement ESF.

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