An LLC, a manufacturer of pumps and compressors from Mogilev, paid 205.5 thousand rubles into the budget for using a tax evasion scheme.

During its inspection, the tax authority established that the LLC had overstated expenses deductible for profit tax purposes. This was achieved through rental payments for equipment and premises, for which the rental agreement was formally concluded between the LLC and an individual entrepreneur (IP). In reality, this equipment and real estate belonged to the LLC.

The total amount of funds transferred to the IP was 1,162.9 thousand rubles.

The tax authority for the Leninsky District of Mogilev sent a notice to the LLC proposing that it calculate and pay the profit tax into the budget.

The taxpayer complied with the notice, voluntarily calculating and paying 205.5 thousand rubles in profit tax to the budget.