- fuel consumption rates, a roadmap, a check for the purchase of gasoline
Tax Code provides for two methods of write-off of fuel and lubricants (POL) for motor vehicles companies.POL can be taken into account as a material costs (Sec. 1, Art. 254 NC) if the transport is directly involved in the production process.If we are talking about management and other supporting needs, then gasoline and other petroleum products recorded in other expenses related to production and sales (Sec. 1, Art. 264).Thus, if the company has a fleet of machines used for both those purposes, account must also maintain fuel separately.
on fuel costs must be norma
lized.This requirement is not explicitly spelled out in the Tax Code, but they were dictated by the need to justify spending so that it can be written off for accounting purposes.For the limitation of fuel consumption it is recommended to use the rules approved by order of the Ministry of Transport of the Russian Federation of March 14, 2008 №AM-23-p.They are advisory in nature, but all financial departments and regulatory authorities agree that if the use of these standards will have no problems.If the brand of your vehicle specifically mentioned in the legal act is not mentioned, and the limits are not given to him, to write off the actual costs gasoline and still can not, and need to calculate the limit of their own, using the manufacturer's recommendations and specifications of the vehicle.Timed limit must be approved by order of the head of the company and is registered in the accounting policy.And be prepared to prove its validity.
To confirm the amount of direct costs of fuels and lubricants required two documents.The first of them - a roadmap confirming fuel for industrial needs.There is a unified form of logs, to the mandatory use of motor transport enterprises.Other organizations can also use this form, and can develop their own, containing all the necessary information as stipulated in para. 2 of Art.9 of the Federal Law of 21.11.1996 №129-FZ "On Accounting".
second document required to write off the cost of fuel - a check of a cash register petrol station where petrol was purchased .It must be stated the amount of fuel corresponding to the waybill.
consumption data gasoline and add up all the waybill for the month, and gasoline debited for the total amount.
One only check for the write-off of gasoline is not enough.
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