Taxi activity remains in the focus of tax authorities. At the same time, during inspections, facts are still being identified: lack of cash register equipment, violation of the procedure established by legislation for accepting means of payment (cash) when providing services, non-payment (or incomplete payment) of taxes and fees.

Over eight months of 2026, the inspections of Mogilev Oblast issued 95 decisions on imposing administrative penalties under Articles 13.14 and 13.15 of the Code of Administrative Offenses, with the total amount of fines imposed reaching 890 thousand rubles.

As part of the inspections concerning compliance with tax legislation, three business entities were examined, and they were assessed a total of 3.5 million rubles payable to the budget.

The most common violation is the concealment of cash proceeds from taxation. Money taken past the register 'goes' to pay wages 'in envelopes'. Cases of using schemes for illegal tax minimization are not rare.

Thus, a transport organization from Bobruysk transferred its taxi service activity to a newly created controlled company applying the simplified tax system (USN). This scheme allowed the distribution of revenue from sales with the aim of dishonestly optimizing the tax burden despite significant turnover. Moreover, facts of concealing revenue

In order for taxi operations to meet legislative requirements, passenger-car operators (taxi drivers) are required to ensure the following:

• Compliance with the requirements of Presidential Decree of the Republic of Belarus dated 25.01.2024 No. 32 "On Passenger Car Transport" (hereinafter – Decree No. 32)
• Compliance with tax legislation
• Installation of cash register equipment in taxis. For reference. Cash register equipment that may be installed in taxis includes: a cash summing apparatus combined with a meter equipped with a means for tax authority control, or a software cash register for taxis.
• Installation of a card payment terminal in taxis. For reference. A card payment terminal is a software or software-hardware device used based on a contract for providing payment services in accordance with legislation in the field of payment systems and payment services, intended for recording transactions made using bank payment cards, followed by the formation of a payment document (see 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 06.07.2011 No. 924/16).
• Conducting explanatory work with drivers in order to ensure them the requirements of legislation regulating issues related to acceptance of payment means and use of cash register equipment when performing vehicle transport with taxis, as well as the consequences that may arise from failure to fulfill such requirements. For reference. The procedure for accepting payment means and use of cash register equipment is regulated by the Regulation on the Use of Cash Register and Other Equipment for Accepting Payment Means, approved by a resolution of the Council of Ministers of the Republic of Belarus and the National Bank of the Republic of Belarus dated 06.07.2011 No. 924/16 (hereinafter – Regulation No. 924/16).

Taxi drivers are required to:

• participate in passenger transport by taxi vehicles equipped with cash registers and card payment terminals
• Exception: taxi vehicles of economic entities that accept payments for passenger transport services in a non-cash form via an electronic information system using only bank card details (part 7, clause 1 of Regulation No. 924/16)
• when paying for a trip in cash or by bank card, generate a payment document (cash receipt) on the cash register 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 IF A PAYMENT DOCUMENT IS NOT ISSUED TO THEM (clause 170 of the Rules No. 147)
• draw the passenger's attention to the possibility of receiving the payment document electronically if they agree, and inform the passenger of the possible ways to consent to electronic issuance of the payment document

Owners of electronic information systems are required to:

• include in the interfaces of passenger mobile applications a pop-up information window reminding passengers of their right to refuse payment if a payment document generated on the cash register is not issued.

Penalties are established for failure to comply with the requirements of the legislation

Fine