Ege test during a business trip I slipped. Source text. (1) During a business trip, I slipped on the icy stairs and seriously injured my hand. L.N. Gumilyov. Children's years are always busy with the development of a multi-colored, diverse world ...

29.06.2020

Making business trips for most accountants, who simultaneously conduct personnel records, is a fairly routine matter. It would seem that the secondment procedure has been worked out, and there can be no difficulties here. But in practice, there are still situations when you have to break your head. This article provides answers to ten such questions.

Question number 1: is it possible to send an employee to the same city?

Answer: yes, you can.

The Labor Code defines a business trip as a trip of an employee by order of the employer for a certain period of time to perform an official assignment outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). As you can see, we are talking about the place of work, and it is indicated in the employment contract (Article 57 of the Labor Code of the Russian Federation). As a rule, the name of the organization and its address are indicated in the employment contract as the place of work.

It turns out that sending an employee to perform a job assignment to another organization, even if located in the same city and even on the same street, can formally be a business trip. This conclusion is also confirmed by the norm of paragraph 3 of the Regulations on business trips *. It clarifies that the place of permanent work is the location of the organization (structural unit), the work in which is conditioned by the employment contract.

Thus, if an employee will work in another organization in the same city, then he can be issued a business trip. In this case, per diem is not required to be paid, since the employee has the opportunity to return to his place of residence daily (clause 11 of the Regulations on business trips). There is also no need to pay living expenses. Otherwise, the business trip in this case is issued in the usual manner. But here another difficulty may await the employer. And this is our second question.

Question No. 2: Is the forwarder's regular trips a business trip?

Answer: no, not a business trip.

This conclusion follows from Article 166 of the Labor Code. It states that business trips of employees whose permanent work is connected with traveling (couriers, direct sales employees, plumbers, electricians providing services to the public), or at all takes place on the road (drivers, conductors, pilots, machinists, freight forwarders) are not recognized as business trips .

Accordingly, such employees do not need to issue a travel certificate for each trip and pay daily allowances. This rule works even if the trip is to another city and for several days (for example, in the case of forwarders).

Question number 3: can a business trip last one day?

Answer: yes, it can.

In fact, in the Labor Code and in the Regulations on business trips, the issue of the minimum duration of a business trip is delicately bypassed. Only in paragraph 2 of the old, still Soviet Instruction on business trips ** it is said that a business trip certificate may not be issued if the employee must return from a business trip on the same day on which he was sent on a business trip. It indirectly follows from this that a business trip can be one-day. However, as already mentioned, later legislation (the Labor Code of the Russian Federation and the Regulations on business trips) does not contain such a clause. But these acts also do not contain a ban on one-day business trips.

From all this, only one conclusion can be drawn - one-day business trips are not prohibited, but it is better to draw up documents for them, as they say, in full (travel certificate and report). It will not be superfluous for tax purposes. Please note that daily allowance for a one-day business trip is paid only when traveling abroad, and even then in the amount of 50 percent of the standard. With domestic "one-day trips" they are not paid (clauses 11 and 20 of the Regulations on business trips).

Question number 4: can a business trip last indefinitely?

Answer: no, it cannot.

The old Instruction on business trips contains a clear rule that the duration of a business trip cannot exceed 40 days, not counting the travel time. The term of a business trip for workers, managers and specialists sent to perform installation, adjustment and construction work could not exceed one year (clause 4 of the Instruction on business trips). However, the Travel Regulations (a later document) no longer contain such a restriction. So, in paragraph 4 of the Regulations it is only said that the employer sets the period of the business trip, taking into account the volume, complexity and other features of the official assignment.

It turns out that the employer, if necessary, can send the employee on a business trip for more than 40 days. But an endless business trip can not be anyway. After all, as we remember, a business trip, according to Article 166 of the Labor Code of the Russian Federation, is a trip of an employee to fulfill an official assignment. Accordingly, the duration of the business trip is determined by the timing of the execution of this assignment, which is clearly recorded in the document drawn up when sending the employee - the travel certificate.

Thus, if the labor inspector discovers that the task has been completed, and the employee is still on a business trip, or that the task is formulated in such a way that its execution can last indefinitely, then such a “business trip” may well be recognized as a transfer of the employee. In this case, the employer will face liability up to the suspension of the company and the disqualification of the head (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). And if the tax inspector discovers this, then per diems and fares can be hit. In addition, if the business trip lasts more than one month, the tax authorities may decide that the company has created.

Question number 5: how to determine the day of departure if the plane takes off at the beginning of the first night?

Answer: the day of departure will be the day preceding the day of departure of the aircraft.

This is due to the fact that, according to paragraph 4 of the Regulations on business trips, when determining the day of departure, one must take into account the time required to travel to the station, pier or airport, if these objects are located outside the settlement. Since airports are almost always located outside the city, the day of departure will be the day when the employee starts his movement towards the airport.

Please note that in this case, the day of departure will not coincide with the date indicated on the ticket. Therefore, it is better to ask the employee to save and submit to the accounting department also a ticket for transport, with which he got to the airport.

Question number 6: is it necessary to provide an employee who has returned from a business trip with additional days off if he worked six days at the place of business trip?

Answer: no, you don't have to.

Suppose an employee at the main place of work works five days a week, and during a business trip he worked a six-day work week. Was he entitled to extra days off? The answer to this question is directly fixed in paragraph 8 of the Instructions on business trips. It says that an employee on a business trip is subject to the regime of working time and rest time of the enterprise (association, institution, organization) to which he is sent. This means that if a six-day week is set at the place of business trip, then the employee is obliged to work on Saturday. And it is not necessary to provide him with additional days of rest in return for these working Saturdays upon returning from a business trip.

Issues arising from the remuneration of seconded employees were discussed in the article.

Question No. 7: Do I have to pay per diems and pay for a hotel if a posted worker falls ill?

Answer: yes, you should.

This point is also directly regulated in the regulatory documents. Thus, paragraph 25 of the Regulations on business trips says that an employee who falls ill during a business trip is supposed to reimburse and pay for all the time until he is unable to work or return to his place of residence due to illness.

And paragraph 16 of the Instructions on business trips resolves the issue of extending the business trip for the duration of the illness. Moreover, he solves it quite simply - the days of illness are simply not included in the business trip period indicated in the travel certificate.

Question number 8: what document must be drawn up when sending an employee on a business trip?

Answer: travel voucher.

This issue has now been resolved quite clearly. Paragraph 7 of the Regulations on business trips reads: “based on the decision of the employer, the employee is issued a travel certificate that determines the duration of his stay on a business trip, as well as setting the date of arrival at the point (points) of destination and the date of departure from it (from them)”. It follows from this that when sending an employee on a business trip, it is necessary to have the decision of the employer (the form of this decision is not specified, which means that it can be both oral and non-unified), as well as a travel certificate drawn up according to the unified form No. T-10 (approved by the resolution Goskomstat of the Russian Federation dated 05.01.04 No. 1).

Note that earlier there was confusion in this matter due to the fact that the legislation provided for the variability of design. The employer could decide for himself what document to draw up: a business trip order or a travel certificate (clause 2 of the Travel Instructions). But this rule is no longer applied, since it contradicts the Regulations on business trips (Article 423 of the Labor Code of the Russian Federation).

Question number 9: is it necessary to compensate for the cost of gasoline if the employee went on a business trip in a private car?

Answer: Yes, but subject to certain conditions.

Labor legislation does not regulate what kind of transport the employee must get to the place of business trip. It is logical to assume that this choice is made by the employer, taking into account the ratio of cost and travel time, as well as the need to ensure the comfort and safety of the seconded worker.

Thus, if the employer has agreed on the possibility of traveling on a business trip by personal transport (which is documented), then he will be obliged to reimburse the employee's expenses associated with travel to and from the business trip. In addition, in this case, the employee is entitled to official purposes, the amount of which is determined by agreement of the parties to the employment contract (Article 188 of the Labor Code of the Russian Federation). The company will be able to take into account the amount of compensation in.

Question number 10: what if the employee missed the train or plane?

Answer: buy him a new ticket.

In a situation where an employee is late for the departure of the transport that should take him to or from a business trip, the organization finds itself in a legal impasse. The fact is that Article 166 of the Labor Code of the Russian Federation obliges the employer to pay for the employee's travel to the place of performance of the official assignment and back. Obliges without any exceptions and alternatives. This means that the employer does not have the right not to pay for the second ticket.

The employer cannot withhold the cost of an “overdue” ticket from an employee. Article 137 of the Labor Code of the Russian Federation prevents him from doing this. It contains an exhaustive list of situations where it is possible to withhold money from an employee's salary. And this list does not say anything about the possibility of withholding the cost of an unused ticket. Therefore, the employer can either negotiate with the employee in a good way, or go to court with a claim to recover this amount from the employee. If the employee agrees to voluntarily contribute funds to the cash desk to pay off the damage caused to the company, then CCP will not be required, since there is no fact of sale of goods, work, or services.

* Regulations on the specifics of sending employees on business trips (approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749).

** Instruction of the Ministry of Finance of the USSR, the State Committee for Labor of the USSR and the All-Union Central Council of Trade Unions of 07.04.88 No. 62 “On business trips within the USSR”. This Instruction is valid to the extent that it does not contradict the Labor Code of the Russian Federation and the Regulations on business trips.

(8) Time passed, but the reception did not start. (9) And the patience of the people burst. (10) At first, some kind of dull murmur was heard, which, like a match of dry branches, set fire to general discontent. (11) The children, as if on cue, began to cry with one voice, and no longer a murmur, but an indignantly plaintive howl filled the entire corridor.

(12) "Lord, why am I here!" I thought as I looked at these people. (13) The pain awakened in the hand flared with a vengeance, the head began to spin. (14) It became unbearable to wait, I decided to act. (15) With a firm step, I went to the reception window, quietly but authoritatively knocked on the glass. (16) A plump woman looked at me over her glasses, I gestured for her to go out into the corridor. (17) When she came out, I handed her a ticket to the doctor and fifty rubles.

- (18) I need to urgently get an appointment with a surgeon. (19) Please arrange!

(20) The woman silently took my ticket, put the money in the pocket of her dressing gown.

- (21) Move away from the doors, move away! she grumbled and, passing through the crowd of people, like a knife through jelly, entered the office. (22) A minute later she came out and nodded her head to me:

- (23) Now you will be called!

(24) The children cried, the light bulb, blinking from power surges, sprayed beams of yellow light, the smell of something stale and musty clogged the lungs. (25) Suddenly, a boy in a blue blouse, escaping from the hands of an exhausted mother, buried himself in my legs. (26) I stroked his fluffy head, and the baby looked at me with trusting eyes. (27) I smiled. (28) The young mother seated him in his place.

- (29) Be patient, little one, be patient, we will go soon!

(30) The disabled person dropped the crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open, and the nurse shouted loudly:

- (33) Nikitin, at the reception!

(34) People turned their heads, asking who Nikitin was here. (35) I, without moving, stood aside.

- (36) Nikitin who? (37) Where is he?

(38) The nurse shrugged her shoulders in bewilderment and said:

- (39) Well, then who is the first in line, come in!

(40) A young mother with a child rushed to the door. (41) I went to the window. (42) Rare snow fell, the darkened sky, like an ice-covered river, hung low above the ground, and doves flew through it. (43) A young mother with a baby came out of the doctor's office, he looked at me and waved at me with a bandaged pen.

- (44) Has Nikitin come up yet? (45) Well, then the next in line ...

(According to K. Akulinin)

Formulating a task with a detailed answer

Write an essay based on the text you read. Formulate and comment on one of the problems posed by the author of the text (avoid over-quoting). Formulate position of the author (narrator). Write whether you agree or disagree with the point of view of the author of the read text. Explain why. Argument your answer, relying primarily on the reader's experience, as well as on knowledge and life observations (the first two arguments are taken into account). The volume of the essay is at least 150 words. A work written without relying on the text read (not on this text) is not evaluated. If the essay is a paraphrase or a complete rewrite of the source text without any comments, then such work is evaluated by zero points. Write an essay carefully, legible handwriting.

- (18) I need to urgently get an appointment with a surgeon. (19) Please arrange!

(20) The woman silently took my ticket, put the money in the pocket of her dressing gown.

- (23) Now you will be called!

- (29) Be patient, little one, be patient, we will go soon!

(30) The disabled person dropped the crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open, and the nurse shouted loudly:

- (33) Nikitin, at the reception!

(34) People turned their heads, asking who Nikitin was here. (35) I, without moving, stood aside.

- (36) Nikitin who? (37) Where is he?

(38) The nurse shrugged her shoulders in bewilderment and said:

- (39) Well, then who is the first in line, come in!

- (44) Has Nikitin come up yet? (45) Well, then the next in line ...

(According to K. Akulinin)

Formulating a task with a detailed answer

(1) During a business trip, I slipped on the icy stairs and seriously injured my hand. (2) The wrist was swollen, there was nothing to do: I had to go to see a surgeon. (3) So I, a resident of a large regional city, ended up in an ordinary district hospital. (4) For some reason, the doctor did not start the appointment, and near the door in a cramped corridor, lit by a stunted light bulb, there was a real Babylonian pandemonium. (5) Who was not there! (6) Elderly women whose faces are flushed from stuffiness, gloomy old men, high school students shrillly screaming that they will go out of line because they just need to put a stamp. (7) Babies cried in the arms of mothers, exhausted by expectation, who wearily rocked them and looked in mute anguish at the closed door of the office.
(8) Time passed, but the reception did not start. (9) And the patience of the people burst. (10) At first, some kind of dull murmur was heard, which, like a match of dry branches, set fire to general discontent. (11) The children, as if on cue, began to cry with one voice, and no longer a murmur, but an indignantly plaintive howl filled the entire corridor.
(12) "Lord, why am I here!" - I thought, looking at these people. (13) The pain awakened in the hand flared with a vengeance, the head began to spin. (14) It became unbearable to wait, I decided to act. (15) With a firm step, I went to the reception window, quietly but authoritatively knocked on the glass. (16) A plump woman looked at me over her glasses, I gestured for her to go out into the corridor. (17) When she came out, I handed her a ticket to the doctor and fifty rubles.
- (18) I need to urgently get an appointment with a surgeon. (19) Please arrange!
(20) The woman silently took my ticket, put the money in the pocket of her dressing gown.
- (21) Move away from the doors, move away! - she grumbled and, passing through the crowd of people, like a knife through jelly, entered the office. (22) A minute later she came out and nodded her head to me:
- (23) Now you will be called!
(24) The children cried, the light bulb, blinking from power surges, sprayed beams of yellow light, the smell of something stale and musty clogged the lungs. (25) Suddenly, a boy in a blue blouse, escaping from the hands of an exhausted mother, buried himself in my legs. (26) I stroked his fluffy head, and the baby looked at me with trusting eyes. (27) I smiled. (28) The young mother sat him down.
- (29) Be patient; little one, be patient, we'll be leaving soon! (ZO) The disabled person dropped the crutch and, helplessly moving his hands, tried to pick it up from the floor. (31) I closed my eyes. (32) The door swung open, and the nurse shouted loudly:
- (ZZ) Nikitin, at the reception!
(34) People turned their heads, asking who Nikitin was here. (35) I, without moving, stood aside.

- (36) Nikitin who? (37) Where is he?
(38) The nurse shrugged her shoulders in bewilderment and said:
- (39) Well, then, who is the first in line, come in!
(40) A young mother with a child rushed to the door. (41) I went to the window. (42) Rare snow fell, the darkened sky, like an ice-covered river, hung low above the ground, and doves flew through it. (43) A young mother with a baby came out of the doctor's office, he looked at me and waved at me with a bandaged pen.
- (44) Nikitin hasn't come yet? (45) Well, then the next in line ...
(According to K. Akulinin)

Essay example

Is it permissible to put your interests above the interests of other people, what are the consequences of such behavior for a person? The problem of conscience is one of the problems raised in the text of the modern Russian writer K. Akulinin.
In our time, especially in big cities, people often do not take into account the interests and needs of others at all, they go through life pushing those around them with their elbows. The author refers to a seemingly minor incident that occurred in an ordinary district hospital in a regional city: Nikitin stood in line for a long time to see a doctor who, for some reason, did not start an appointment, and, tired of the pain that tormented him, decided to bribe a nurse in order to get through to see a doctor without waiting. However, something did not allow the hero to use the dishonestly obtained privilege. The nurse calls him twice to take him to the office, but unconscious sympathy for weaker and defenseless people is born in Nikitin's soul: a sick child, a young exhausted mother, an invalid with a crutch, who are also waiting for their turn.

The author urges to think about the fact that every normal person who puts his own interests above the interests of other people inevitably comes into conflict with his conscience. And it doesn't matter whether you violate the moral law in big or small ways, whether you have any excuses for doing so.
One cannot but agree with the position of the author. Selfishness and callousness are becoming the norm of modern man. Often, in pursuit of momentary gain, we do not choose means, we do not spare the weak, we strive to overtake everyone by at least half a body. But why, then, having achieved our small success at such a price, do we not feel the joy of victory? We are haunted by our conscience.

Many Russian writers addressed the problem of testing a person with conscience. So, the main character of the novel F.M. Dostoevsky's "Crime and Punishment", Rodion Raskolnikov, was a theory according to which the interests of some people ("having the right") were higher than the interests of everyone else. Raskolnikov decides to check whether he can step over human life to prove the correctness of his theory. And he puts his plan into action by killing the old pawnbroker. However, the hero could not endure the severity of the crime committed: he was tortured by a conscience that turned out to be stricter than any judge.
The hero of N.N. Nekrasov’s poem “Who Lives Well in Russia”, the village headman Yermil Girin, took advantage of his position to free his brother from recruitment duty, and enrolled another resident of his village instead of him. After that, Yermil was very remorseful, wanted to resign his position and even tried to commit suicide - the remorse of conscience for the committed offense turned out to be so cruel for him.
Competition as an engine for the development of modern society is increasingly forcing us to justify our disrespect for others by the need to be as efficient as possible, to succeed everywhere, to achieve our goal at any cost. But when the mind and heart are not in harmony, if you do not live according to your conscience: without respect for others, without sympathy for other people's grief and need, you are doomed to loneliness and moral torment.

For tax purposes, several aspects related to business trips are relevant. First of all, the allocation of costs to income tax expenses, including correct documentary evidence. No less important are the subtleties of attributing payments related to the business trip of employees to taxable or non-taxable personal income tax.

The main document, in addition to the norms of the Labor Code of the Russian Federation and the Tax Code of the Russian Federation, regulating issues related to sending employees on business trips is Decree of the Government of the Russian Federation of October 13, 2008 No. 749 (as amended on July 29, 2015). It is in it that the documents that must be drawn up when sending an employee on a business trip are defined.

Another important document that regulates the issues of sending employees on a business trip is a local act of the organization. It prescribes the size of the per diem, fixes the limit of travel and accommodation costs, forms and types of documents that are issued for departure on a business trip and return from it, the composition of additional expenses reimbursed to the employee.

The number of mandatory documents with which the employee "reports" upon returning from a business trip does not include either a travel certificate, or a job assignment, or a report on the performance of a job assignment, or other documents. The question of the mandatory execution of these or other documents is the prerogative of the organization.

Situation 1. The employee is sent on a business trip by personal transport

A typical situation often occurs in small and medium-sized companies that use OSNO or STS. Main questions:

whether organizations have the right to take into account in expenses for income tax or tax under the simplified tax system the actual costs of fuel and lubricants or only within the limits of the standard;
what document in the latter case regulates the standard;
Are these payments subject to income tax?

Solution

The employer, sending an employee on a business trip, is obliged to compensate him for the expenses for business trips, in particular, for travel to the place of business trip and back (clause 12, clause 1, article 264 of the Tax Code of the Russian Federation). At the same time, the costs of compensation for the use of personal cars for business trips are accepted within the limits established by the Government of the Russian Federation (clause 11, clause 1, article 264 of the Tax Code of the Russian Federation).

According to Art. 167 of the Labor Code, a business trip is a business trip, we can talk about the identity of these concepts in the Labor Code of the Russian Federation. But the Tax Code of the Russian Federation, in order to classify costs as expenses, quite clearly distinguishes these concepts.

When an employee performs business trips, incl. to the place of business trip, in a private car, compensation is paid for the use of personal property for official purposes (Article 188 of the Labor Code of the Russian Federation). In this case, the amount of reimbursement of expenses is determined by a written agreement between the parties to the employment contract. However, in income tax expenses, the amount of compensation for the use of personal cars for business trips can be included within the limits established by Decree of the Government of the Russian Federation of February 8, 2002 No. 92. But the costs of fuel and lubricants are taken into account in the amount of actually incurred and documented expenses (clause 12 clause 1 article 264 of the Tax Code of the Russian Federation). At the same time, checks of cash registers, acts, invoices, other documents must be attached to the memo.

A perfectly legitimate question: are compensations subject to personal income tax? Recall that all types of compensation payments established by the Labor Code of the Russian Federation (within the limits established by law) related to the performance of labor duties by the taxpayer are exempt from taxation (according to paragraph 3 of article 217 of the Tax Code of the Russian Federation). Chapter 23 of the Tax Code of the Russian Federation does not contain compensation norms for the use of an employee's personal property for official purposes and does not provide for the procedure for their establishment. When applying paragraph 3 of Art. 217 of the Tax Code of the Russian Federation, it is necessary to be guided by the provisions of the Labor Code of the Russian Federation.

In other words, the amount of compensation payments not subject to personal income tax should be determined by a written agreement between the parties to the employment contract. This position was brought to the attention of taxpayers and departments: letters of the Federal Tax Service of Russia dated October 25, 2012 No. ED-4-3 / [email protected], Ministry of Finance of Russia dated 06/28/2012 No. 03-03-06 / 1/326, dated 08.08. 2012 No. 03-04-06/9-228 (all documents are available in the ATP ConsultantPlus).

Advice

Do not forget to fix in the local act of the organization the very possibility of traveling on a business trip on the employee’s personal transport, the amount of compensation, as well as the rules for confirming the actual number of days spent on a business trip and paying compensation.

Situation 2. Payment for taxi services to a seconded employee

The costs incurred by the employee on a business trip are included in the expenses for income tax or tax under the simplified tax system (clause 12, clause 1, article 264, clause 13, clause 1, article 346.16 of the Tax Code of the Russian Federation). In this case, the requirements of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation.

Solution

It is noteworthy that the list of travel expenses reimbursed to an employee, specified in all regulations, is open. The basis for including or not including certain costs in income tax expenses (tax under the simplified tax system) is the provision on business trips established by an internal local act of the organization or a collective (employment contract).

It is the organization that has the right to determine the conditions for including in the costs the payment for taxi services to a seconded employee. For example, this may be the remoteness of the airport or train station, early or late arrival (departure) at the place of business trip. As documentary evidence, KKT checks, a sales receipt, a memo that justifies the production need to pay for taxi services can be attached to the advance report. If all conditions are met, then the organization has the right to include costs in income tax expenses on the date of approval by the head of the employee's advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).

As for personal income tax, the amount of reimbursement of travel expenses to an employee (their open list is given in paragraph 3 of article 217 of the Tax Code of the Russian Federation) is also not subject to taxation within the limits established by the internal acts of the organization. In the event that payments are made in excess of the established norms, they are subject to personal income tax on a general basis. At the same time, the date of actual receipt of income in accordance with paragraphs. 6 p. 1 art. 223 of the Tax Code of the Russian Federation is the last day of the month in which the advance report is approved after the employee returns from a business trip.

Advice

Do not forget that the tax agent is obliged to withhold the accrued amount of personal income tax directly from the income of the taxpayer when they are actually paid. And transfer the amount of calculated and withheld tax no later than the day following the day of payment of income to the taxpayer (Article 226 of the Tax Code of the Russian Federation).

Situation 3. The worker is sent abroad

If an employee is sent on a business trip abroad, then in addition to traditional expenses - travel, hotel, visa processing and others, it is necessary to determine the amount that can be attributed to the purchase of foreign currency. And here the following dates can be fixed: receipt by the employee of an advance for travel expenses, purchases by the employee of foreign currency, preparation and approval of the advance report. For income tax purposes, it is important to know on which date the foreign exchange rate must be fixed.

Solution

The expenses of the organization for income tax (or tax under the simplified tax system) are determined based on the amount spent, which is confirmed by primary documents for the purchase of foreign currency. The date of travel expenses is the date of approval of the advance report (clause 5, clause 7, article 272 of the Tax Code of the Russian Federation).

Quite often, an employee cannot confirm the purchase rate of foreign currency due to the fact that the primary document is missing or lost. In such a case, the recommendation of the Ministry of Finance of Russia, given in the letter dated January 21, 2016 No. 03-03-06 / 1/2059, will come in handy. The amount of expenses in foreign currency is proposed to be compared with the accountable amount in rubles, issued in advance at the official exchange rate of the Central Bank of the Russian Federation on the date of issuance of the accountable amount (clause 10, article 272 of the Tax Code of the Russian Federation). Thus, if there is no document for the purchase of currency, the organization recalculates the costs incurred by the employee at the exchange rate of the Central Bank of the Russian Federation on the date when the advance was issued. But travel expenses, do not miss, are taken into account on the day the advance report is approved.

Situation 4. The company rents an apartment for accommodation of seconded workers

Such an opportunity is attractive enough for the organization, especially during a crisis. With frequent business trips, it is more rational to place employees in rented apartments than in a hotel.

Solution

Of course, living expenses, including rental payments for rented apartments, are included in travel expenses. However, in the new letter of the Ministry of Finance of Russia dated January 15, 2016 No. 03-03-07 / 803, the financial department clarified an important point. The organization has the right to take into account such costs in expenses only during the period of residence of seconded employees there. But the payment for renting an apartment for the time when the premises are not used for living in it for seconded employees cannot be taken into account as part of travel expenses.

The Ministry of Finance emphasized that such expenses can be confirmed by documents that indirectly testify to the fact that employees are on a business trip (travel certificate, travel documents, residential lease agreement, etc.).

Situation 5. Payment of daily allowance for being on a business trip

Solution

Daily allowance is paid for each day the employee is on the road and at the place of business trip. In this case, the time of departure / arrival does not matter - the day is important.

For example, if the time of departure to the place of business trip is 23 hours 55 minutes, then this day is the first business day of the employee, and per diem must be calculated and paid for it. If the return time from a business trip is 00 hours 10 minutes, then the day of arrival is the last day of the business trip and daily allowance is also paid for it.

It is important that the daily allowance does not actually need documentary evidence. This was once again pointed out by the Ministry of Finance of Russia in its letter dated 12/11/2015 No. 03-03-06/2/72711. Per diem is calculated based on the period of the business trip specified in the written order (instruction) of the head. In order to avoid unnecessary disputes with the tax office, it will not be superfluous to issue an accountant's certificate with the calculations made.

Daily allowances are included in the composition of travel expenses for income tax without limitation in amount, but within the limits specified in the local acts of the organization. To reduce the tax base for such expenses, an advance report is required (instead of a travel certificate, which, from January 8, 2015, ceased to be a mandatory document when sending an employee on a business trip).

In general, daily allowances are not subject to personal income tax (clause 3, article 217 of the Tax Code of the Russian Federation) within the limits established by the Tax Code of the Russian Federation: no more than 700 rubles. for each day of being on a business trip on the territory of the Russian Federation and not more than 2500 rubles. for each day spent on a business trip abroad.

If the organization makes payments in excess of these amounts, then they are subject to personal income tax in the general manner. At the same time, in the 2-NDFL certificate, the amount of per diem paid within the limits specified in paragraph 3 of Art. 217 of the Tax Code of the Russian Federation are not reflected, but in the part exceeding the norm, they are reflected with income code 4800 for the month in which the advance report of the business trip employee was approved.

Advice

Recall that VAT on travel expenses is deductible for organizations that apply the general taxation system, subject to a number of conditions:

travel expenses paid by the organization or employee;
have a valid invoice.

However, even without an invoice, it is possible to deduct the allocated VAT in documents for travel and accommodation of a seconded worker. Documents on the basis of which the organization has the right to accept VAT for deduction can serve as (clause 7 of article 171 of the Tax Code of the Russian Federation):

for travel expenses - a ticket, itinerary / receipt (control coupon) of an electronic ticket, a receipt for paying for the use of a passenger taxi;
for living expenses - a strict reporting form.