In Mogilev, the tax authority presented a taxi company with a demand for 36,300 rubles in taxes, including 35,800 rubles of personal income tax – for paying wages “in envelopes”.

In cash form, employees received 137,500 rubles of income, which the carrier allegedly withdrew from turnover supposedly for crediting to its accounts. No personal income tax was withheld or transferred to the budget from the paid income.

Furthermore, the taxpayer reduced the tax base for the tax under the simplified taxation system by 8,500 rubles, resulting in an underpayment of tax in the amount of 500 rubles.

Employees of the Mogilev Tax Inspectorate for the Oktyabrsky District, who identified the violations during desk audit, sent a notice to the carrier proposing to voluntarily calculate and pay the due taxes. However, the notice was not complied with. The inspectorate drew up a desk audit report. A demand for payment of 36,300 rubles in taxes to the budget has been made.