When paying personal income tax entrepreneurs have the right to reduce the taxable amount in the amount of expenses spent on business trips.Travel expenses while subject to mandatory documented.The list of costs charged to the travel needs, the entrepreneur defines itself.Business trips recognized travel of staff, whose aim is to perform his official tasks.Labor Code of the guarantor of compensation to the employee of all costs associated with travel, stay and residence during the manufacturing jobs.
fact of sending employees on business trips must be documented by the following documents: by order of a local, travel documents and job assignments.These documents indicate the place, time and purpose of the business trip.Prerequisite compensation for costs incurred is traveling certificate.On the day of the departure of an employee in the organization in the travel documents affix a mark on the date of departure, with the obligatory signed and stamped.Upon arrival to the place of assignment, the employee makes traveling certificate for stamping on arrival at the place of business authorized by the employee.Therefore, in travel documents reflect all stages of movement of workers.
Travel expenses are made up of the sum component of transportation costs (payment of rail or air tickets, etc.), The amount spent on accommodation, and per diem.
Additional travel costs (per diem)
Daily paid for any day of the finding of the expert on a business trip here also includes time spent on the road.Daily travel expenses spent on the employee his sole discretion, report this amount can not be.Per diem established local regulation, on the basis of the financial capacity of the enterprise, however, the calculation of travel should not be less than 700 rubles for each day spent outside the enterprise, if the employee is sent on a business trip within the country and 2,500 rubles if the trip to be abroad.Bookkeeper should be noted that in case of exceeding these amounts, the difference is subject to personal income tax.If the trip to be abroad, the per diem shall be paid in the currency.
Transportation costs
company is obliged to reimburse the employee expenses for travel to the place of secondment and back, with compensation to be not only the cost of the ticket, but also the accompanying expenses: payment bedding, insurance and so on. If the place assignment employee can getwith the help of the railway, air or waterway, the choice of moving the remains of the head of the organization.Otherwise, the employee decides on their own how to get to your destination.By travel expenses is compensation of public transport during the trip, upon confirmation of the fact of a trip by relevant documents.All tickets must be maintained and applied to the advance report, which gives up after a trip.
Travel expenses for accommodation
Living costs are compensable, subject to confirmation of their form №3-D issued by the hotel or the hotel.It should be understood that this form is to be printed typographically.Therefore, booking a hotel, it is desirable to immediately clarify this point.
Upon arrival from a trip, the expert is required to submit an advance report enclosing all the supporting documents and a report on the implementation of the target assignment.
