The activity of taxi services remains in the focus of tax authorities. At the same time, during inspections, facts are still being revealed: the absence of cash equipment, violation of the established legislative procedure for accepting payment methods (cash) when providing services, non-payment (underpayment) of taxes and fees.

Over the 8 months of 2026, the Mogilev region's inspection authorities issued 95 decrees on the imposition of administrative penalties under articles 13.14 and 13.15 of the Code of Administrative Offenses, with the total amount of fines imposed being 890 thousand rubles.

As part of the inspections to verify compliance with tax legislation, 3 business entities were checked, and 3.5 million rubles were claimed for payment to the budget.

The most common violation is the concealment of cash revenue from taxation. Money received outside of the cash register "goes" to pay wages "in envelopes". Cases of applying schemes for illegal minimization of tax obligations are not rare.

For example, a transportation company from Bobruisk transferred its taxi service activities to a newly created controlled company that applies the simplified tax system (USN). This scheme allowed the company to distribute revenue from sales for the purpose of dishonest optimization of the tax burden, despite significant turnover. Additionally, facts of concealing revenue from construction work and taxi services were discovered. Cases of paying income to employees in envelopes, including those who are not officially employed, were also found. As a result of the inspection, over 2 million rubles were claimed for payment. The organization was held administratively liable for 0.5 million rubles. A criminal case was initiated against the business owner for tax evasion.

The tax inspection authorities claimed 129.7 thousand rubles in taxes from an LLC in Mogilev, including 125.7 thousand rubles in income tax for paying wages "in envelopes". The carrier paid its employees 483.3 thousand rubles in income without calculating and paying income tax on individuals. The sources of payment were cash revenue not credited by drivers to the company's current (settlement) accounts, as well as money issued for the company's business needs but not used for their intended purpose.

Similar violations were found during a desk inspection of an LLC in Bykhov, which the tax inspection authorities claimed 172.8 thousand rubles in taxes, including 83.3 thousand rubles in income tax for paying wages "in envelopes".

In order for taxi activities to comply with the requirements of the legislation, automobile passenger carriers by taxi are required to ensure:

compliance with the requirements of the Decree of the President of the Republic of Belarus dated January 25, 2024, No. 32 "On Automobile Passenger Transportation" (hereinafter referred to as Decree No. 32);

compliance with the requirements of tax legislation;

installation of cash equipment in taxi vehicles;

For reference: The cash equipment that can be installed in taxi vehicles includes a cash register with a taximeter equipped with a means of control by tax authorities, or a software cash register for taxis.

ensuring the installation of a card payment terminal in taxi vehicles;

For reference: A card payment terminal is a software or software and technical means used on the basis of a contract for the provision of payment services in accordance with the legislation in the field of payment systems and payment services, and is intended for registering operations carried out using bank payment cards, with subsequent formation of a payment document (Appendix 3 to the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011, No. 924/16).

conducting explanatory work with drivers to ensure that they comply with the requirements of the legislation regulating the acceptance of payment funds and the use of cash equipment when performing automobile transportation by taxi, as well as the consequences that may arise from non-compliance with such requirements;

For reference:

The procedure for accepting payment funds and using cash equipment is regulated by the Regulations on the use of cash and other equipment when accepting payment funds, approved by the Resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated July 6, 2011, No. 924/16 (hereinafter referred to as Regulations No. 924/16).

The rules for automobile passenger transportation have been approved by the Resolution of the Council of Ministers of the Republic of Belarus dated March 31, 2026, No. 147 "On the Transportation of Passengers and Cargo" (hereinafter referred to as Rules No. 147).

Taxi drivers are required to:

participate in automobile passenger transportation on a taxi vehicle equipped with cash equipment and a card payment terminal;

Exception: taxi vehicles of business entities that accept payments in their name in a non-cash form for automobile passenger transportation services by taxi vehicles ordered and paid for through an electronic information system using only the details of bank payment cards (part 7, paragraph 1 of Regulation No. 924/16).

when paying for a trip with cash or by non-cash means using a bank payment card, they must generate a payment document (cash receipt) on the cash equipment installed in the taxi vehicle and ensure its issuance to the passenger;

IMPORTANT! A TAXI PASSENGER HAS THE RIGHT NOT TO PAY FOR THE TRIP IN CASE OF NON-ISSUANCE OF A PAYMENT DOCUMENT TO THEM (paragraph 170 of Rules No. 147).

to draw the passenger's attention to the possibility of issuing a payment document in electronic form with their consent and to inform the passenger about possible ways of consenting to the issuance of a payment document in electronic form;

Owners of electronic information systems are required to:

in the interfaces of mobile applications for passengers, provide a pop-up information window reminding them of the passenger's right to refuse payment for the trip in case of non-issuance of a payment document generated on the cash equipment.

For non-compliance with legislative requirements, measures of responsibility have been established

A fine for not using cash equipment in a taxi for drivers is up to 1,350 rubles (up to 30 BV), for individual entrepreneurs - up to 2,250 rubles (up to 50 BV), for legal entities - up to 4,500 rubles (up to 100 BV) - Article 13.14 of the Code of Administrative Offenses of the Republic of Belarus.

A fine for the absence of cash equipment or a payment terminal in a taxi, or for their incorrect use - for drivers - up to 2,250 rubles (up to 50 BV), for individual entrepreneurs - up to 4,500 rubles (up to 100 BV), for legal entities - up to 9,000 rubles (up to 200 BV) - part 1, Article 13.15 of the Code of Administrative Offenses of the Republic of Belarus.

Important! Repeated (two or more times within 12 consecutive months) violation of the established procedure for accepting payment funds and (or) using cash equipment and (or) payment terminals is a basis for exclusion from the Register of automobile passenger transportation in irregular communication (hereinafter - the Register).

The penalty for engaging in transportation activities without being included in the Register for drivers is from 900 to 2,250 rubles (from 20 to 50 BW) with the confiscation of up to 100% of the income received as a result of such activities, tools, and means of committing an administrative offense, or without confiscation. For individual entrepreneurs, the penalty is from 900 to 9,000 rubles (from 20 to 200 BW) with the confiscation of up to 100% of the income received as a result of such activities, tools, and means of committing an administrative offense, or without confiscation. For legal entities, the penalty is up to 22,500 rubles (up to 500 BW) with the confiscation of up to 100% of the income received as a result of such activities, tools, and means of committing an administrative offense, or without confiscation, as per part 3 of article 13.3 of the Code of Administrative Offenses of the Republic of Belarus.

*Engaging in such activities is illegal and (or) prohibited.