Violation of tax legislation - salary in "envelopes"

The topic of violations of tax legislation, which are revealed by the tax inspection of the Orsha district during control activities, has already been repeatedly highlighted. Unfortunately, such a "negative" violation in every respect, as paying wages in "envelopes", remains relevant.

The tax inspection reminds that wages in "envelopes" is the payment for the work of employees without the appropriate documentary registration and reflection in accounting and tax records and, of course, without paying taxes. All this has negative consequences both for the employee receiving such wages (it reduces the amount of payments for sick leave, for paid annual leave, pension and benefits payments), and for society as a whole. Paying wages "in an envelope" is actually the last link in the chain of violations of legislation, which is why control work is built with the aim of uncovering and stopping the entire scheme of tax evasion: starting from concealing revenue and ending with the personal enrichment of individuals. One of the sources of paying wages "in an envelope" remains cash revenue, received in violation of the procedure for accepting payment funds when selling goods (works, services) and subsequently concealed from taxation. In this regard, this problem is under constant control by both tax and other controlling and law enforcement agencies.

In the Orsha district tax inspection, these violations were established during inspections of five business entities over the 10 months of 2025, with a total of 352 thousand rubles in income tax presented for payment. Thus, during the desk audits of two individual entrepreneurs, it was established that 29 employees were involved in their entrepreneurial activities without being registered as taxi drivers, while income tax from hired workers was not paid to the budget. A total of 41.3 thousand rubles were additionally charged according to the inspection acts, including income tax from the amounts of wages "in envelopes" of 22.0 thousand rubles. At the same time, the tax will be collected exclusively at the expense of the business entity that committed the violation (without subsequent withholding from the individual who actually received the income).

We remind you that information about the facts of paying wages "in envelopes" can be reported by calling 189 or by sending a written message to the tax authority at the place of registration.

Information and explanatory work sector of the IMSC in the Orsha district