The Federal Tax Service (FTS) is testing a scoring model to identify the risks of income concealment by the self-employed. The head of the service's operational control department, Vladimir Meltsev, spoke about this during the webinar. According to him, the purpose of this model is to identify professional income tax payers (IPTs) who are illegally canceling checks in the My Tax application. For this purpose, several parameters are used, including the systematicity of cancellations of this type over a certain period of time. "If I [independent] cancel checks en masse, it will attract our attention," Maltsev concluded. Another sign is the cancellation of the check by the TMA payer's partner (for example, a digital intermediary platform or a bank), he added. Despite the fact that the scoring model is currently being tested in the regions "almost experimentally", its application has already brought the first results. During the first 9 months of this year, the Federal Tax Service held about 3,000 self-employed persons accountable for the illegal cancellation of checks in the amount of about 300 million rubles, Maltsev said. He also recalled that the tax law establishes a special responsibility for taxpayers to conceal income. The fine is 20% of the transaction amount for the first violation and 100% for the second violation. Other government bodies have repeatedly drawn attention to the problem of income concealment by the self-employed. For example, the Minister of Labor and Social Protection, Anton Kotyakov, in an interview with Vodomosti, said that the level of earnings they declare "causes concern" for the authorities, since a third of the TMA payers are on zero, and some of the self-employed do not even receive the minimum wage. At the beginning of 2025, the Accounting Office recommended to the government to make changes to the conditions for the application of this special regime, and to give the Federal Tax Service the authority to monitor the payments of such self-employed persons.

The Federal Tax Service (FTS) is testing a scoring model to identify the risks of income concealment by the self-employed. The head of the service's operational control department, Vladimir Meltsev, spoke about this during the webinar. According to him, the purpose of this model is to identify professional income tax payers (IPTs) who are illegally canceling checks in the My Tax application. For this purpose, several parameters are used, including the systematicity of cancellations of this type over a certain period of time. "If I [independent] cancel checks en masse, it will attract our attention," Maltsev concluded. Another sign is the cancellation of the check by the TMA payer's partner (for example, a digital intermediary platform or a bank), he added. Despite the fact that the scoring model is currently being tested in the regions "almost experimentally", its application has already brought the first results. During the first 9 months of this year, the Federal Tax Service held about 3,000 self-employed persons accountable for the illegal cancellation of checks in the amount of about 300 million rubles, Maltsev said. He also recalled that the tax law establishes a special responsibility for taxpayers to conceal income. The fine is 20% of the transaction amount for the first violation and 100% for the second violation. Other government bodies have repeatedly drawn attention to the problem of income concealment by the self-employed. For example, the Minister of Labor and Social Protection, Anton Kotyakov, in an interview with Vodomosti, said that the level of earnings they declare "causes concern" for the authorities, since a third of the TMA payers are on zero, and some of the self-employed do not even receive the minimum wage. At the beginning of 2025, the Accounting Office recommended to the government to make changes to the conditions for the application of this special regime, and to give the Federal Tax Service the authority to monitor the payments of such self-employed persons.