Despite different beliefs and theories, the whole world is dependent on oil.It is an integral component of most things around us.The main among them is the fuel, which every year is only getting more expensive.In this regard, fuel and cancellation of their account are considered key to any industry-related machines.A clear system of close supervision and sometimes can save up to 30% of the funds for transportation.
The calculations used are usually two main criteria: the distance and the fuel consumption per 100 km.Today the order of write-off of lubricants clearly regulated and formalized in a separate document.Typically, such a certificate is issued for a certain period of time and shall be signed by a specially authorized person.This procedure is required for any entity that somehow associated with motor vehicles.According to the decree of the Ministry of Transport from 2003, the tax authorities are entitled to examine all information about spending on fuel.The current long-term practice has shown that the write-off of fuel and lubricants for the waybill is the most advanced system available today.
In large transport companies comply with these requirements placed on the first place.This attitude is a guide to the subject kills two birds with one stone.First, eliminating the hassle and fines from the IRS.Secondly, it allows themselves to study and monitor the fuel consumption rates.There are times when cancellation lubricants exceed statutory limits.Often this is due to additional vehicle modifications to the needs of the enterprise or with the unsatisfactory state of the art.
If the second option is quite easy to remove, because the first may be some difficulties, but they can be solved.Law allows in this case to increase the actual fuel consumption, regardless of the instructions of the manufacturer.But all this must be supported by regulatory documents of the enterprise and the personal order of the Director to increase the expenditure to write off fuel.Practice shows that in the case of litigation a good regulatory framework allows the taxpayer to win the case.
important link in this chain is the driver himself, because the accuracy of the data included in their roadmap depends on many things.Thus, the write-off of petroleum products is a joint responsibility of both the employee and the employer.At the end of the month it is required to synchronize accounting waybills with its internal documents on the subject of discrepancy balance.This control allows you to get the maximum information on the work of the driver in the past month.And if everything is done in one schedule, and increased spending on fuel, it will be immediately visible in the accounting documentation, which will take timely action.
Write-off of petroleum products - quite a complex and diverse process, which includes a wide variety of documentation and specifications, depending on the nature of the firm.So before you allocate funds for the purchase of fuel and lubricants, we recommend carefully examine this issue and to prepare all the necessary documentation.Sometimes, even the smallest receipt or waybill will save you from paying substantial fines tax.