A commercial enterprise from Mogilev that specializes in producing confectionery and culinary products was assessed a personal income tax of 29.5 thousand rubles by the tax inspection. In its operations, the authorities established that the company had substituted employment relations with an employee registered as an individual entrepreneur. Inspectors from the Ministry of Finance’s MNS office for Lenin District in Mogilev, having identified violations during a desk audit, sent the organization a notice proposing that, on a voluntary basis, it calculate and pay the due amount of personal income tax to the budget. The payer did not comply with the notice. The inspection drafted a desk audit report and demanded payment of 29.5 thousand rubles of personal income tax to the budget.