You will need
- form of advance report AO-1, the per diem amount
Advance report - form, which together fill the seconded employee and the company's accountant. It serves to justify the cancellation of business trip expenses in accounting and tax accounting of the organization. On the front side of the form shows the total amount of advances received (including per diem), and remainder or cost overruns, if any.
The reverse side of form AO-1 represents a table and is designed to enumerate the expenditure supporting documents attached to the expense report. It fills the employee. Since the amount in the column "total" in this table must match the total amount report be written off by the company, then per diem should also be mentioned. However, since no supporting subsistence expenses of employee documents to submit is not required, then the columns of the table designed for details of supporting documents to be blank. The employee simply writes the column "the name of the document (flow)": "DSA with such and such on such and such a number", and in the "expense Amount" - the amount provided as the allowance. Nothing to write about daily is not necessary. The validity of considering these costs as production, confirmed by the documents proving the production nature of the trip, as well as the order of assignments and travel documents.
Daily considered by the organization in the amount of the actual costs. The law contains no limits of daily allowance, monetary value is regulated by the internal acts of the organization. In NC there is a standard per diem only for the purposes of calculating personal income tax, but it is not a restriction of the allowance. Nevertheless, taking into account the existence of this norm, on the advance report should be required to specify the dates/number of days for which daily allowance are given.