MogilevNEWS.by 15.09.2026 Taxi operations remain in the focus of tax authorities. At the same time, inspections continue to reveal facts of: absence of cash register equipment, violation of the procedure established by law for accepting payment funds (cash) when providing services, non-payment (incomplete payment) of taxes and fees.

— So, over 8 months of the current year, the inspections of the Mogilev region issued 95 decisions on imposing administrative penalties under Articles 13.14 and 13.15 of the Code of Administrative Offenses of the Republic of Belarus, the total amount of fines imposed amounted to 890 thousand rubles, — noted in the press center of the inspection of the Ministry of Taxes and Duties of the Republic of Belarus for the Mogilev region. — As part of inspections on compliance with tax legislation, 3 business entities were checked, and 3.5 million rubles were presented for payment to the budget.

The most common violation is the concealment of cash proceeds from taxation. Cash taken without going through the cash register “goes” toward paying “envelope” wages. Cases of illegal tax liability minimization schemes are not uncommon.

— A carrier organization from Bobruisk transferred its taxi service activities to a newly created controlled company applying the simplified taxation system (STS), — gave an example in the tax inspection. — Such a scheme made it possible to distribute sales revenue in order to unfairly optimize the tax burden in the presence of significant turnover. In addition, facts of concealing revenue from construction works and taxi services were revealed. Cases of paying income to employees in envelopes, including officially unemployed workers, were also found. Based on the results of the inspection, more than 2 million rubles were presented for payment. The organization was brought to administrative liability in the amount of 0.5 million rubles. A criminal case was initiated against the business owner on the facts of tax evasion.

Another example. The tax inspection presented an LLC from Mogilev with 129.7 thousand rubles in taxes, including 125.7 thousand rubles of income tax for paying “envelope” wages. The carrier paid employees 483.3 thousand rubles of income without calculating and paying personal income tax. The sources of payment were cash proceeds not credited by drivers to the company’s current (settlement) accounts, as well as money issued for the organization’s business needs but not used for their intended purpose.

Similar violations were found during a desk audit of an LLC from Bykhov, to which the tax inspectorate assessed 172.8 thousand rubles in taxes, including 83.3 thousand rubles of income tax for paying wages “in envelopes.”

In order for taxi activities to comply with the requirements of the law, automobile carriers transporting passengers by taxis are obliged to ensure:

— compliance with the requirements of Decree No. 32 of the President of the Republic of Belarus dated 25.01.2024 “On Automobile Transportation of Passengers” (hereinafter – Decree No. 32);

• — compliance with the requirements of tax legislation;
• — installation of cash register equipment in taxis;
• — ensuring the installation of card payment terminals in taxis;

— carrying out explanatory work with drivers in order to ensure their compliance with the requirements of the legislation regulating the acceptance of payment instruments and the use of cash register equipment when performing automobile transportation by taxis, as well as the consequences that may arise if such requirements are not met;

Drivers of taxis are obliged to:

— participate in the automobile transportation of passengers in a taxi with installed cash register equipment and a card payment terminal. Exception: taxis of business entities that accept payments to their account in non-cash form for automobile transportation services of passengers by taxis, ordered and paid via an electronic information system only using bank payment card details;

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

— draw the passenger’s attention to the possibility of issuing the payment document in electronic form with his consent and notify the passenger of possible ways to consent to the issuance of the payment document in electronic form.

Owners of electronic information systems are obliged to provide in the interfaces of mobile applications for passengers a pop-up information window reminding of the passenger’s right to refuse to pay for the trip in the event that a payment document generated on cash register equipment is not issued.

Liability measures are established for failure to comply with legal requirements. The fine for failure to use cash register equipment in a taxi is up to 1,350 rubles (up to 30 basic units) for drivers, up to 2,250 rubles (up to 50 basic units) for individual entrepreneurs, and up to 4,500 rubles (up to 100 basic units) for legal entities – Article 13.14 of the Code of Administrative Offenses of the Republic of Belarus. The fine for the absence of cash register equipment or a payment terminal in a taxi, or for their incorrect use, is up to 2,250 rubles (up to 50 basic units) for drivers, up to 4,500 rubles (up to 100 basic units) for individual entrepreneurs, and up to 9,000 rubles (up to 200 basic units) for legal entities – Part 1 of Article 13.15 of the Code of Administrative Offenses of the Republic of Belarus.

Repeated (two or more times within 12 consecutive months) violation of the established procedure for accepting payment funds and (or) using cash register equipment and (or) payment terminals is grounds for exclusion from the Register of Automobile Transportation of Passengers in Irregular Service. The fine for carrying out transport activities without being included in the Register is: for drivers – from 900 to 2,250 rubles (from 20 to 50 basic units) with confiscation of up to 100% of the income received from such activities, instruments and means of committing the administrative offense, or without confiscation; for individual entrepreneurs – from 900 to 9,000 rubles (from 20 to 200 basic units) with confiscation of up to 100% of the income received from such activities, instruments and means of committing the administrative offense, or without confiscation; for legal entities – up to 22,500 rubles (up to 500 basic units) with confiscation of up to 100% of the income received from such activities, instruments and means of committing the administrative offense, or without confiscation – Part 3 of Article 13.3 of the Code of Administrative Offenses of the Republic of Belarus.

— Remember, a taxi passenger has the right not to pay for the trip if a payment document is not issued to him (clause 170 of Rules No. 147), — the tax inspectorate summarized.

Photo from the archive, illustrative.