The Federal Tax Service took on the self-employed (they canceled the check - prepare to pay a fine). The tax office is studying a new model meant to expose the hidden income of the self-employed. The Federal Tax Service is focusing on those who cancel checks in the "My Tax" app so as not to present real receipts, as well as on cases where checks are canceled by partners of the self-employed. That is, the money for the work is received, but the check appears to have vanished. It seems the income dissolves into digital space, leaving nothing to pay tax on. But the Federal Tax Service, apparently, decided to test how well such hocus-pocus works in reality. Over 9 months, about 3,000 people were brought to justice for such violations. The total amount of penalties amounted to 300 million rubles. The fines are very sensitive: for a first violation - 20% of the transaction amount, for a repeat violation - 100%. That is, trying to save on taxes can cost more than the tax itself. However, the Federal Tax Service, even without a full-scale hunt for violators, has tools to compare information and identify suspicious transactions. But there is a more serious problem than individual tricks with checks. The income limit for the self-employed is 2.4 million rubles a year. And when a person approaches this mark, they have a very dubious incentive: not to grow officially anymore, but to hide some of their profits. It turns out to be a tax trap: the more successful a self-employed person is, the closer they get to the ceiling. Instead of calmly expanding the business and showing all income, a person starts thinking about how not to cross the line. There is a need to control check cancellations, but fines alone will not solve the problem. If the state wants people to work legally, it should be more profitable for them to show real income instead of looking for ways to stay within the set threshold. Otherwise, the Federal Tax Service will improve algorithms, the self-employed will discover new ways to maneuver, and the legal growth of small businesses will remain a penalty for their success.

The Federal Tax Service took on the self-employed (they canceled the check - prepare to pay a fine). The tax office is studying a new model meant to expose the hidden income of the self-employed. The Federal Tax Service is focusing on those who cancel checks in the "My Tax" app so as not to present real receipts, as well as on cases where checks are canceled by partners of the self-employed. That is, the money for the work is received, but the check appears to have vanished. It seems the income dissolves into digital space, leaving nothing to pay tax on. But the Federal Tax Service, apparently, decided to test how well such hocus-pocus works in reality. Over 9 months, about 3,000 people were brought to justice for such violations. The total amount of penalties amounted to 300 million rubles. The fines are very sensitive: for a first violation - 20% of the transaction amount, for a repeat violation - 100%. That is, trying to save on taxes can cost more than the tax itself. However, the Federal Tax Service, even without a full-scale hunt for violators, has tools to compare information and identify suspicious transactions. But there is a more serious problem than individual tricks with checks. The income limit for the self-employed is 2.4 million rubles a year. And when a person approaches this mark, they have a very dubious incentive: not to grow officially anymore, but to hide some of their profits. It turns out to be a tax trap: the more successful a self-employed person is, the closer they get to the ceiling. Instead of calmly expanding the business and showing all income, a person starts thinking about how not to cross the line. There is a need to control check cancellations, but fines alone will not solve the problem. If the state wants people to work legally, it should be more profitable for them to show real income instead of looking for ways to stay within the set threshold. Otherwise, the Federal Tax Service will improve algorithms, the self-employed will discover new ways to maneuver, and the legal growth of small businesses will remain a penalty for their success.