The draft order was developed in the implementation of paragraph 5 of the Comprehensive Plan of Measures to Counter the Shadow Economy for 2023-2025, which defines the improvement of desk control using biometric identification of risky taxpayers in order to suppress the facts of issuing (canceling) fictitious electronic invoices and filing false tax reports, as well as in accordance with Articles 136 and 137 The Code of the Republic of Kazakhstan "On Taxes and other mandatory payments to the budget" (Tax Code).

The draft order provides for amendments to paragraphs 4 and 7 of the Rules and the deadline for the implementation of the pilot project on the use of biometric identification tools in the electronic invoice information system (hereinafter referred to as the Rules) and additions to paragraph 4-1.

The amendments to paragraphs 4 and 7 of the Rules provide for a norm according to which the means of biometric identification in the Electronic Invoices information system (hereinafter referred to as the ESF IC) are used when issuing an electronic invoice (hereinafter referred to as the ESF) by an ESF IC participant certified by an electronic digital signature (EDS) of the taxpayer's head or an authorized individual, determined by the results of the risk management system, as well as the regulation of the discharge of the ESF after passing biometric identification in the framework of the pilot project.