
On September 24, 2026, at 10:12, a limited liability company from Bykhov, which provides passenger transportation services using taxi cars, was presented with a tax claim of 172,800 rubles by the tax inspection authority, including 83,300 rubles in income tax for paying wages "in an envelope".
The carrier paid its employees 320,500 rubles in income without calculating and paying income tax on individuals. The sources of these payments were cash revenue that was not deposited by drivers into the company's current (checking) accounts, as well as funds allocated for the organization's business needs but not used for their intended purpose.
Additionally, the taxpayer understated the tax bases for value-added tax (hereinafter referred to as VAT) and profit tax. As a result, 66,500 rubles in VAT and 23,000 rubles in profit tax were added.
Employees of the tax inspection authority in the Bykhov district, who discovered the violations during cameral control measures, sent notifications to the carrier suggesting that it voluntarily calculate and pay the due taxes to the budget. However, these notifications were not fulfilled.
The inspection authority drew up an act of cameral verification. A total of 172,800 rubles was claimed for payment to the budget.
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Press center of the tax inspection authority of the Republic of Belarus in the Mogilev region.