After an on-site inspection due to reorganization, the taxi carrier was charged more than 1 300,0 thousand rubles in taxes

Currently, one of the most common violations among commercial organizations is the payment of wages in "envelopes", that 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. In this regard, this problem is constantly under the control of the tax authorities. The inspection of the Ministry of Taxes and Levies for the Orsha district found during an on-site inspection in February 2025 of a limited liability company engaged in taxi services that there was no calculation, withholding, or transfer of personal income tax to the budget for the years 2020-2024 from the paid income.

According to the servicing bank, the cash revenue received from providing passenger transportation services by taxi cars and accepted by the drivers was not fully credited to the settlement account. In addition, the documents confirming the issuance of these funds as wages or their other use in the interests of the enterprise were not presented to the inspection during the audit.

As a result of the inspection, an inspection report was drawn up, and taxes in the total amount of 1,300.0 thousand rubles were presented for payment to the budget, including personal income tax – 304.1 thousand rubles from the amounts of wages "in envelopes".

The materials of the inspection were sent to the financial investigation authorities for legal assessment, and a criminal case was initiated for evasion of the duties of a tax agent for the transfer of personal income tax under part 2 of article 243-1 of the Criminal Code of the Republic of Belarus.

Information and explanatory work sector
of the inspection of the Ministry of Taxes and Levies for the Orsha district