Some entrepreneurs, seeking tax "optimisation", believe that transactions without the use of cash registers will go unnoticed.
The tax authorities have identified a "card-to-card transfer" scheme, where revenue was received on the personal bank card of an individual entrepreneur (IE) or their relatives.
For instance, following a subsequent stage of a desk audit, the Tax Inspectorate of the Ministry of Taxes and Levies (MNS) for the city of Zhodino established that IE N., engaged in retail trade of non-food goods (shoes, jackets, etc.) at a market, had concealed sales revenue exceeding 329 thousand rubles by having customers transfer funds to the IE's personal bank card, their relatives' cards, or a mobile phone.
In response to the inspectorate's notification, IE N. voluntarily submitted tax declarations (calculations) with amendments and/or additions, according to which taxes totalling 49.5 thousand rubles were paid into the budget.
Furthermore, IE N. was held administratively liable for accepting funds without the use of cash registers, selling goods without accompanying documents, and selling goods without identification markings, resulting in fines totalling 5.4 thousand rubles.  

More details available
on the official website of the
Ministry of Taxes and Levies
of the Republic of Belarus
https://nalog.gov.by/actual/adjustments/tax_base_adjustment/?sphrase_id=72026812