The limited liability company from Mogilev, operating in the field of architecture, underpaid the state budget 94.3 thousand rubles of personal income tax.

It was established that the LLC, in violation of tax legislation, did not withhold or pay personal income tax to the budget when purchasing a non‑residential premises from an individual.

Employees of the MNS inspection for Lenin District of Mogilev, having identified the violation during a desk‑control operation, sent the LLC a notice proposing that it voluntarily calculate and pay the due tax amount.

The taxpayer complied with the notice in full, calculated and paid the personal income tax to the budget in the amount of 94.3 thousand rubles.

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