During the inspection of PUP "U", which manufactures other parts and accessories for vehicles, employees of the MNS inspection in Bobruysk discovered instances of failure to calculate and withhold income tax from physical persons on the rewards paid to a foreign individual entrepreneur who is not recognized as a tax resident of the Republic of Belarus. The total amount of paid rewards exceeded 1.3 million rubles.

In addition, the inspection revealed instances of overstating tax deductions for the amount of value-added tax (hereinafter referred to as VAT) claimed when purchasing equipment at the expense of gratuitously received budget funds, which resulted in an unjustified refund of VAT from the budget in the amount of approximately 16.0 thousand rubles.

In total, based on the results of the inspection, taking into account other violations, taxes and fines were claimed in the total amount of 242.8 thousand rubles, which were fully paid into the budget.

Press center of the MNS inspection of the Republic of Belarus for the Mogilev region