In case if you are looking to disable standard duplicate rule while creating record from apex – especially in case of integration and backend processes – we can use DMLOptions.DuplicateRuleHeader as below.
Database.DMLOptions dml = new Database.DMLOptions();
dml.DuplicateRuleHeader.AllowSave = true;
Account duplicateAccount = new Account(Name='Acme');
Database.SaveResult sr = Database.insert(duplicateAccount, dml);
if (sr.isSuccess()) {
System.debug('Duplicate account has been inserted in Salesforce!');
}