Position 1 05/05/2014 03.00, 05.00 From home to Romashka LLC on Myasnitskaya Street and back Urgent repair of the gas stove Ivanov A.S. Specialist of the repair team The reliability of the information indicated in the log can be confirmed monthly by the person responsible for interaction with the carrier, by signing. We also recall that primary documents must contain the mandatory details established by Art. 9 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting". * * * So, if the cost of a taxi is systematic, it is advisable for an enterprise to fix the delivery of employees at night to the place of work and back by taxi in labor contracts and (or) a collective agreement.
We reflect the cost of a taxi in tax accounting (nuances)
BULANTSEVA Valentina AlexandrovnaState Counselor of the Russian Federation, 2nd class, Honored Economist of Russia Personal income tax and insurance premiums Whether it is necessary to tax the costs of a taxi reimbursed to an employee, personal income tax and insurance premiums, depends on the situation. The situation in which the employee used a taxi
10 p. 3 art. 217 of the Tax Code of the Russian Federation; Letters of the Ministry of Finance dated November 27, 2013 No. 03-04-05 / 51373, dated June 27, 2012 No. 03-04-06 / 6-180, dated April 25, 2012 No. 03-04-05 / 9-549 2 tbsp. 9 of the Law of July 24, 2009 No. 212-FZ (hereinafter - Law No. 212-FZ); Letter of the Ministry of Health and Social Development No. 2519-19 dated August 5, 2010 (p. 7) Representative event or other business trips to work time Articles 41, 209, par. 10 p. 3 art. 217 of the Tax Code of the Russian Federation Not subject to sub. "and" p. 2 h. 1 art.
Green-eyed taxi: how to account for the cost of travel of employees
Business trip advance report private car If an employee goes on a business trip to another city or country, then most often he gets there by train or plane, and to the station or airport - by taxi. Can such expenses be reimbursed and accepted to reduce income tax? The possibility of reimbursement to the employee for the cost of paying for his taxi fare during a business trip is decided by the company on its own, but the expenses incurred must be confirmed by properly executed documents.
In order to accept expenses to reduce profits, they must be justified, for example, the airport is far from the place of departure, the departure time of the train or plane is too late, the value of the cargo carried in luggage, business practices involve the use of taxis, etc.
Is it possible to include taxi services in the costs?
Where, why and why the employee went by taxi during working hours is not just an accountant's curiosity. Answering these questions is necessary in order to determine whether the costs of such trips can be recognized in tax accounting and whether the reimbursement of their cost to the employee will be his income.
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Expenditure" tax accounting How the cost of a taxi will be taken into account in the "profitable" and "simplified" tax accounting depends on the situation. Situation 1. Business trip An employee can use a taxi to travel to the airport / train station and back.
After all, the Regulations on business trips do not contain any restrictions on this account.<1.Не имеют значения:- месторасположение аэропорта или вокзала (они могут находиться как за чертой города, так и в его черте);- время поездки (дневное или ночное время).
We confirm with documents the costs of a taxi in tax accounting
There should also be trip reports, these can be acts that describe where the employee went, how much money was spent. If there are many trips, the employee will not always remember where he went or will not provide this information to the accounting department on time.
Info
The Avansovka application will help with this, with its help you can immediately send a copy of the taxi payment document with a comment to the accountant. Documents required to confirm expenses If the employment contract or collective agreement states that in certain situations an employee can use a taxi, then these expenses will be economically justified, which means they can be accepted to reduce income tax.
In this case, the employee must attach a taxi receipt to the advance report. Each trip must be documented.
If the employee used a taxi
Attention
Following the results of each trip, the passenger receives an e-mail with data about the trip (a specific route, mileage and travel time). If a taxi is paid by a bank card, then a message about the amount deducted as payment for the trip is sent to the phone number linked to the card.
When asked about confirming the costs of taxi services ordered by an employee on a business trip through specialized online services or websites, the Ministry of Finance replied that the costs of taxi travel can be taken into account by the organization as part of the costs, provided that they are executed with documents that comply with the requirements of current legislation Letter from the Ministry of Finance dated 10.06.2016 No. 03-03-06/1/34183. Is this a positive answer or a negative one? We asked the representative of the Ministry of Finance to clarify the situation.
Advance report.online
In many companies, the director and managers go to meetings with clients by taxi. Sometimes a company enters into an agreement with a carrier company (then the director issues an order that all employees use the services of this company for official purposes), sometimes employees order a taxi from any company and report through an advance report on expenses incurred. In order to accept such costs to reduce income tax, there must be a director's order that justifies such trips (for example, due to the fact that the company does not have its own or rented transport, employees are allowed to use taxi services for the performance of official duties), and in the job descriptions of employees who use taxis to travel to the tax office, to negotiations, etc., it is recommended to state that their work is connected with travel, with maintaining the image of the company.
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The boss goes to work taxi tax accounting
NK RF. But if your organization decided to pay for the trip of invited guests from the airport to the hotel and accommodation in it, then, according to the inspectors, such costs cannot be taken into account at all when taxing profits. Federal Tax Service of April 18, 2007 No. 04-1-02 /
However, there is one court decision (albeit an old one), in which the court considered such expenses not representation, but other other expenses, sub. 49 paragraph 1 of Art. 264 of the Tax Code of the Russian Federation; Decree of the FAS MO dated May 23, 2011 No. KA-A40 / 4584-11. When the taxi costs are paid by the employee himself, the organization will be able to recognize them in “profitable” accounting as of the date of approval by the head of the advance report (making a decision on the employee’s application for reimbursement of expenses if no advance was issued). But the simplistic people cannot take into account the costs of a "representative" taxi in tax accounting.
The boss goes to work by taxi tax accounting
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NK RF. And the specialist of the Ministry of Finance agrees with this. FROM AUTHENTIC SOURCES “Several types of transportation costs are recognized in tax accounting, including the cost of renting a car for production purposes. Following this logic, if the taxi ride was of an official nature, the organization can recognize such expenses when calculating the income tax base. But the purpose of the trip and its connection with production activities must be documented.” BULANTSEVA Valentina AlexandrovnaState Counselor of the Russian Federation, 2nd Class, Honored Economist of Russia An order or local regulatory act of an organization may establish a list of employees who are allowed to use taxi services to perform their official duties, and determine the criteria for choosing this particular type of transport.
Initially, it is worth understanding how you use or intend to use the car. The average person uses personal or to get to work in the morning and return home in the evening.
Another case of using a car is a trip over long distances to visit relatives, acquaintances, or just a tourist trip to some city or place.
Based on this, we will not consider in this article those cases when a person has to use a car all day at work.
Car alternative
An alternative to a private car can be public transport, a friend or acquaintance with his car and a taxi. Let's consider each of these options in more detail.
Most of our readers do not live in Europe. And that means public transport in our countries leaves much to be desired. There is no working schedule when the right bus should arrive, a constant flea market, dirt and rudeness. But the big plus is the cost. In Russia, Ukraine and other countries of the former USSR, the fare is 10 times lower than, for example, in Germany.
friend with his car- this is a great option. But only if you are on the road and your schedules match. If you don’t have such a friend, then there are many services at your service that allow you to find a companion that suits you for a moderate fee. Sometimes even for free, if the owner of the car is looking for a company with which it will be more fun to get to work. In any case, the fare is less than the cost of a taxi, but more expensive than public transport.
And the last option - Taxi. In terms of comfort, it is comparable to the variant of a fellow traveler, but at a price it significantly exceeds it. Sometimes even two or three times. Fortunately, there is competition, and taxi prices are lower than they could be.
Let's calculate the costs
How much does it cost to own a car? An average of 9 liters of fuel per 100 km. There is also the issue of car depreciation. The calculation of depreciation is a very controversial point, but if you are doing the calculations not for the company, but for yourself, then it is customary to double the cost of fuel.
Russians will have to pay 300 rubles for 9 liters of fuel, Ukrainians - 200 hryvnias. Total expenses without force majeure situations, taking into account depreciation, are equal to 600 rubles and 400 hryvnias per 100 km for Russia and Ukraine, respectively.
How much does a taxi cost? From Red Square to Mytishchi (distance - 30 km) you can leave for about 500 rubles. That is, it will come out about three times more expensive than if we used a private car. In Kiev, for 25 km you will have to pay about 110 hryvnia, which is approximately equal to the cost of using a personal car.
Public transport and the traveling companion option may not be considered due to the apparently lower fares.
What everyone forgets
So far, it turns out that it is absolutely more profitable to have a car in Russia than to use a taxi for travel. As for Ukraine, the costs will be about the same. But everyone forgets about the extra costs of a car and the hidden problems of owning a vehicle:
- You need to think about parking. Residents of megacities know firsthand that parking a car in the city is a big and often insoluble problem. In addition, often you need to pay for a parking space. And a lot of money: in Moscow, the average cost of parking per hour is 40 rubles.
- You need to think about where to park your car at night. Not all of us have a personal garage or parking lot where we can leave our car and not worry about it being damaged or stolen. And you even have to pay for parking.
- The car has a tendency to break down. At any moment you can catch a hole in the road, and you will have to shell out a rather large amount, for example, for a new disk. And it will be one of the cheapest repairs for your car. Everything could be much worse. Your fuel system, suspension or even engine can fly.
conclusions
If you need a car solely to get to and from work, then you should think 10 times whether it is worth buying. Owning a car is a very expensive undertaking, and it's also a big headache. For long trips, you can use buses, trains, planes and other means of transport. As a last resort, you can rent a car.
The good development of taxi services and healthy competition have created very favorable conditions for those who can afford a car but know how to count money.
Using a taxi means less big expenses, less worries about parking, less nerves spent due to traffic jams and various traffic situations.
There is also a psychological moment. After all, if you need to get to a nearby metro station, then you most likely will not call a taxi, but use public transport. Or even go on foot, which will have a beneficial effect on your health.
Do you still want to buy a car?
During the crisis, my friend's company stopped paying for parking spaces for employees. Now he pays 1940 rubles per day for parking in the center of Moscow (work with a 1/3 shift schedule). Simple arithmetic a week later transferred him to a taxi - 1,500 rubles from home in the near Moscow region and back. While an acquaintance is fighting with his superiors for a place for a car, we calculated what is more profitable: to get to work by taxi or to get a personal car.
The obvious answer, which was voiced by the heroine of the Soviet film about a taxi and a bakery, did not satisfy us. Moreover, our (no longer Soviet, but Russian) contemporaries go by taxi very much: to the cinema, to Ikea and to the clinic.
Budget 1: Taxi
Let's reveal the secret right away: the answer to the question "what is more profitable" depends on the city, or rather on taxi fares. Maintenance of a car depends more on its class than on location. For calculation, we study the cost of trips by car in three categories: “comfort”, “business” and “premium”.
In Moscow and St. Petersburg, we considered prices for trips of 40 minutes (getting somewhere faster during peak hours is unrealistic) or 30 km. In other cities - trips of 15 minutes or 15 km. Our passenger travels to and from work 5 times a week, i.e. an average of 21 days per month.
We get the following table of monthly taxi costs:
| Moscow | Saint Petersburg | Yekaterinburg | Voronezh | Novosibirsk | ||
| Comfort | 32 340 rub | 34 020 rub | 13 650 rub | 9 240 rub | 16 800 rub | |
| Business | 54 978 r | 56 700 rub | 20 580 rub | 17 850 rub | 26 250 rub | |
| Premium | 77 616 r | 75 600 rub | 23 100 rub | 63 000 rub | 61 340 rub | |
In Moscow and St. Petersburg it is more profitable to have your own car. Even expensive ones, even with full casco. Unless you need a car a couple of times a week - then a taxi is more profitable.
Budget 2: Car
Let's calculate the expenses of the same passenger for the maintenance of his own car. The calculation includes insurance and parking (10% of the cost), washing once a week and gas expenses:
| budget car | family car | Business class | |
| Prices | 400 000 rub | 800 000 rub | 1 600 000 rub |
| Annual insurance and parking costs | 46 000 rub | 87 000 rub | 168 000 rub |
| Petrol | 3 000 r | 5 000 r | 10 000 r |
| Washing 3 times a month | 900 r | 1 350 r | 1 620 rub |
| TOTAL per month | 7 733 r | 14 050 rub | 25 620 rub |
Calculation for pragmatists
Now only numbers: in Moscow and St. Petersburg, with their traffic jams, distances and taxi prices, it is more profitable to have your own car. Even expensive ones, even with full casco. Using a taxi for daily trips is too expensive: the costs are comparable to the average salary in the city (60 thousand rubles in 2015). And if, instead of driving a premium taxi, you buy your own business-class car, its cost, taking into account maintenance, will pay off in two years and six months.
But if you only need a car a couple of times a week: to return home from the bar on Friday and take the bags from the mall on Saturday, it is more profitable to take a taxi. The cost of traveling on weekends (8 days a month) in "comfort" does not exceed 12 thousand per month, which is cheaper than servicing a car of an average price category.
Bonus: no need to worry about changing tires, repairing and renewing insurances.
In smaller cities, where a taxi ride does not take more than 15-20 minutes, driving a taxi is more profitable than maintaining an expensive car, it is tantamount to maintaining a middle-class car and more expensive than driving a budget car. So the choice between a taxi and a car depends on what kind of car you want to buy. If its cost is less than 800 thousand, take it - it will be cheaper to serve than to take a taxi. More expensive cars pay off only if you drive them every day (including weekends) for long distances.
For "weekend" trips, buying a car in Yekaterinburg, Voronezh and Novosibirsk did not justify itself. Calculate for yourself: a family in Yekaterinburg that uses a taxi 8 days a month (every Saturday and Sunday) will spend 1,300 rubles. Even a used Russian car without insurance will suck twice as much out of the family budget.
In other cities, a taxi is more profitable than an expensive car.
Calculation for romantics
And now let's digress from the numbers and compare what advantages both options have for us. After all, whatever you say, you can’t wave a taxi with friends to St. Petersburg for the weekend. But the gray Nissan at the restaurant on the first date does not look as romantic as the yellow checkered car.
- Calculate how many times a month you need a car.
- Calculate the average cost of a trip, for example, to and from work.
- In a separate column, calculate the cost (casco + OSAGO) and the cost of parking, if your office has a paid one, the fee for washing, changing wheels and add 3-5% for unforeseen expenses such as a burned out light bulb.
- Calculate the difference between all the trips in a month and the maintenance of the car.
- Calculate how many months the investment in the car will pay off.
