
The activity in the sphere of automobile passenger transportation in irregular communication is under special control of the tax authorities. During inspections, a wide range of information from available resources, both from the tax authorities and obtained from other organizations, is used. Thus, during an inspection conducted by employees of the MNS inspection in the Oktyabrsky district of Mogilev, it was established that the LLC, which carries out taxi activities, had more than 160 thousand rubles, received from providing passenger transportation services, remaining at the disposal of officials and employees of the inspected entity and recognized as their income, as noted in the press center of the MNS inspection of the Republic of Belarus for the Mogilev region. The organization was required to pay income tax on these income amounts, applying the norms of Article 33 of the Tax Code of the Republic of Belarus. As a result of the inspection, taking into account other violations, taxes and penalties totaling 42.8 thousand rubles were claimed for payment to the budget.