On 10 September 2026, Deputy Head of the FTS Sergey Dubachev presented the Version 3.0 upgrade of the “Taxpayer Reliability Assessment Service” (TRAS) at the Committee Meeting of “OPORA ROSSIYI” (Russia’s largest SME association). The service, accessible via the FTS portal since 2021, now incorporates machine learning models trained on 12 million anonymized tax returns, bank statement analytics from the Central Bank’s “Know Your Customer” database, and customs declaration patterns from the Federal Customs Service. The updated algorithm assigns a dynamic risk score (0-100) updated monthly, replacing the previous quarterly static assessment. Companies scoring above 70 are flagged for “enhanced monitoring” (nalogovy monitoring), while those below 30 qualify for “green corridor” benefits including accelerated VAT refunds (within 5 business days vs. standard 30) and exemption from on-site audits for 24 months.
Key Takeaways
- Real-Time Data Integration: TRAS 3.0 consumes live data from the “ASYCUDA World” customs system, the “EGAIS” alcohol tracking system, and the “Mercury” veterinary certificate platform, enabling detection of carousel fraud schemes within 72 hours of transaction occurrence.
- SME-Specific Calibration: The model now applies sector-specific benchmarks for 42 OKVED2 industry codes, addressing prior criticism that a single threshold disadvantaged capital-intensive manufacturers versus service providers.
- Appeal Mechanism: Taxpayers may contest their risk score through a new administrative review procedure (Article 101.1 Tax Code), with a statutory 15-day resolution timeline and the right to submit supplementary forensic accounting evidence.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement