You will need
- - directions;
- - the lease of the vehicle;
- - agreement on the use of a personal vehicle for business purposes.
Instruction
1
The obligation for compensation for use, wear personal vehicle of the employee for work purposes spelled out in article 188 of the Labour code. Its size is determined by agreement and prescribed in the employment contract or an Addendum thereto.
2
For the calculation of compensation you need to issue the order, which will be its size. The amount of compensation can be any, but for the organization it is advantageous to set the amount that will be taken into account in taxation of profits: for passenger cars with an engine capacity of 2000 cubic cm inclusive payment is 1200 rubles/month; over 2000 cubic cm - 1500 RUB/month. All amounts paid in excess of these norms shall be deducted from the net profit.
3
The reimbursements for fuel use by the order of Ministry of transport of Russia N AM-23-R, it is prescribed norms of expenditure which are taken into account for tax purposes. The cost of petrol, the employee should confirm the cash receipts and waybills.
4
For compensation, the employee must provide the accounting Department with the following documents: a copy of title for the vehicle; the receipts for fuel and other materials; acts of the performed works on repair of cars, waybills. Form directions are not regulated, you can create it yourself, but there are a number of mandatory items that must be present: name, date of preparation, name of organization, maintenance of a business transaction (points of arrival and departure of an employee during the day). On the directions put the company seal and signatures of responsible persons.
5
You can also enter into a lease for personal vehicles employee. This dogovoru - lessor (employee) will provide the lessee (your organization) a vehicle for temporary use and for a fee. Make a contract in writing, the registration it is not subject. In this case you can include all costs incurred under the lease (repair, spare parts, combustive-lubricating materials) in the composition of expenses when determining the tax base for tax on profit.