Inspections of the Mogilev region strengthened control over the payment of wages "in envelopes"
Inspections of the Mogilev region have strengthened control over tax agents who pay wages "in envelopes" without reflecting information in tax and (or) accounting.
The amount of income tax claimed for payment based on the results of 20 inspections carried out by the inspectorates of the Mogilev region in January-March 2021 amounted to Br86 thousand, the amount of administrative fines imposed in connection with non-fulfillment or incomplete fulfillment of the duties of a tax agent for withholding and (or) the transfer of the amount of income tax to the budget based on the results of the audits, amounted to Br4.9 thousand.
So, during an unscheduled inspection of LLC "R" it was established that the director repeatedly made cash withdrawals from the organization's current account for the purchase of goods necessary for work for cash. At the same time, documents confirming the purchase of goods were not presented. The amount of funds without documents confirming the purchase of goods amounted to Br91.9 thousand. Based on the results of the audit, funds in the amount of Br91.9 thousand were recognized as income received by the director and, accordingly, income tax was calculated in the amount of Br11.9 thousand.
Please note that since January 1, 2021, provisions have been made to the Tax Code of the Republic of Belarus aimed at preventing personal income tax evasion by paying income to individuals without being reflected in the accounts and reporting.
So, in accordance with the amendments made to Article 216 of the Tax Code, in the event that the controlling body establishes the facts of unlawful non-withholding of income tax by the tax agent, it is paid at the expense of the tax agent's own funds without its subsequent withholding from the individual who actually received the income.
At the same time, according to part 2 of Article 195 of the Tax Code, unlawful non-withholding and non-transfer to the budget of the amount of income tax is understood as the failure of the tax agent within the prescribed period to fulfill the obligation to withhold the income tax from the income of an individual and transfer to the budget the amount of income tax, expressed in the non-reflection of information about the object of taxation with income tax in tax and (or) accounting, if it is actually available, established on the basis of collected evidence or data provided by law enforcement agencies.
Written by: mogilev-region.gov.by