
A commercial organization from Mogilev, specializing in the production of confectionery and culinary products, was charged 29.5 thousand rubles in personal income tax by the tax inspectorate.
During its activities, a fact was established of substituting labor relations with an employee registered as an individual entrepreneur.
Employees of the Inspectorate of the Ministry of Taxes and Duties for the Leninsky District of Mogilev, who identified violations during a desk audit, sent a notification to the organization proposing to voluntarily calculate and pay the due amount of personal income tax to the budget.
The taxpayer failed to comply with the notification. The inspectorate drew up a desk audit report and charged 29.5 thousand rubles of personal income tax for payment to the budget.