
During an inspection of a company that manufactures car parts and accessories, inspectors from the Ministry of Taxes in Bobruisk established that the tax agent failed to calculate and withhold personal income tax on payments made to a foreign individual entrepreneur who is not recognized as a tax resident of the Republic of Belarus. The total amount of payments exceeded 1.3 million rubles.
In addition, the audit found that the company inflated VAT deductions on amounts of value‑added tax claimed when purchasing equipment with gratuitously received funds from the budget, resulting in an unjustified VAT refund from the budget amounting to about 16 000 rubles, the inspectors clarified at the press centre of the Ministry of Taxes of the Republic of Belarus for the Mogilev region. In total, based on the audit results, including other violations, taxes and penalties amounting to 242 800 rubles were demanded for payment, which were fully collected by the budget.