Together with the order of assignment and travel card, the employee must get your hands on a utility job, made in unified form T-10A. In the service task must be specified the purpose of the trip, as well as its duration and the place or places where the employee goes. The purpose of the trip and the tasks that must be completed in its course, it is necessary to describe so that during the subsequent inspections, no one had any doubt of the necessity of production and the nature of the trip. Duty assignment and is signed by the head of Department and appointed by the Director.
The second part of the form T-10A is divided into two columns. The first lists the contents of the task (purpose) of the trip, the second a short report on the assignment. In that case, if no problems arise, it is sufficient after each item write the word "Done" and after the words "Employee", enter your surname, initials and put the date.
In that case, if the job was connected with certain difficulties, or it was not executed in some parts, it is necessary to give a more complete report and to specify the objective reasons that prevented the performance of official job on the trip. In this case, spaces left for the report in the unified form T-10, may not be enough, and the Annex to the report can be written on a separate sheet. Failure to comply with the unified form of the report is not classified as a violation of the rules of accounting and is not a violation of tax laws.
In the Annex to the report list those points of duty which were not implemented or partially implemented. For each item indicate the reasons that prevented its implementation. If it happened for reasons beyond the employee's reasons and circumstances and they are recognized as valid, the company is obliged to reimburse to the employee all travel expenses.
As shown by the judicial practice, the failure of the task on a business trip is no reason to not to include travel expenses in the tax cost. The only requirement is that the trip was more a production nature.