The Federal Tax Service is testing an algorithm to identify self-employed individuals hiding income by incorrectly voiding receipts in the My Tax app. This action allows previously recorded income to be removed from tax accounting, even though payment for the service or work itself may have already been made. The issue is related to the specifics of the self-employed regime: the tax is calculated based on income information reflected by the contractor through receipts. If an issued receipt is unjustifiably cancelled, the recorded amount is reduced, and accordingly, the accrued tax can be reduced. The new algorithm is designed to look for such abuses. From January to September 2026, the Federal Tax Service prosecuted about 3,000 people for such violations. The total amount of penalties amounted to about 300 million rubles. The scale of the cases already identified explains the department's interest in automated control: it is necessary to check not only the absence of receipts, but also the cancellation of previously issued transactions. Economy