WHAT CONDITIONS FOR SENDING ON A BUSINESS TRAVEL ARE REFLECTED IN THE RULES FOR SENDING EMPLOYEES?
The Rules for the posting of employees of the enterprise state the following provisions:
- documents for registration of a business trip;
- documents for registration of a business trip outside the Republic of Kazakhstan;
- documents that must be provided by employees upon arrival from a business trip;
- expenses that are paid by the employer when sending an employee on a business trip;
- employee liability for failure to provide documents confirming expenses during his stay on a business trip;
- other conditions for sending an employee on a business trip.
Accounting for travel expenses
The day of crossing the border is included in the days for which daily allowances are paid in foreign currency, and when traveling from abroad to the Republic of Kazakhstan, the day of crossing the border is included in the days for which daily allowances are paid in tenge
Art. 92 of the Tax Code, Rules on the working conditions of employees of the Republic of Kazakhstan abroad, approved by the resolution of the Cabinet of Ministers of the Republic of Kazakhstan dated May 31, 1994. No. 577 The date of transactions in foreign currency is the date of approval of the advance report. Appendix 1 to the Methodological Recommendations for SBU 9 “Accounting for transactions in foreign currency.” The advance report is provided within five days after return. deputies of the Parliament of the Republic of Kazakhstan, approved by the resolution of the Government of the Republic of Kazakhstan dated September 22, 2000. No. 1428 with amendments and additions dated 04/18/2001 ᴦ. No. 514, “Rules on the working conditions of workers of the Republic of Kazakhstan abroad,” approved by the resolution of the Cabinet of Ministers of the Republic of Kazakhstan dated May 31, 1994. No. 577, with amendments and additions dated 10.22.1999 ᴦ. No. 1588. The amount of payments for employees whose work is of a traveling nature is 0.35 MCI. Expenses for renting housing in these conditions are not provided for by the Decree of the Government of the Republic of Kazakhstan dated December 27, 2001. No. 1726 The amount of field allowance for the specified work is not subject to taxation within 3 MCI Resolution of the Government of the Republic of Kazakhstan dated 04.17.02 ᴦ. No. 443 ʼʼOn approval of the size of field allowances for workers engaged in geological exploration, tolographic-geodetic and prospecting work in field conditions that are not subject to taxation. To account for travel expenses in the Republic of Kazakhstan, the main document is a travel certificate. Clause 5 ʼʼRules on official business trips within the Republic of Kazakhstan for employees of state institutions held for account of funds from the state budget, as well as from deputies of Parliament, approved by the Decree of the Government of the Republic of Kazakhstan dated September 22, 2000. No. 1428 Expenses paid for hotel accommodation, tickets purchased abroad in 2003 and before this year are not subject to withholding tax on non-resident income Art. 178 Tax CodeTIME OF STAY ON A BUSINESS TRIP ACCORDING TO TAX LEGISLATION OF THE RK
The time spent on a business trip is determined based on:
- an order or written instruction from the employer to send the employee on a business trip;
- the number of business trip days based on the dates of departure to the place of business trip and arrival back, indicated in the documents confirming travel. In the absence of such documents, the number of business trip days is determined based on other documents confirming the date of departure to the place of business trip and (or) the date of arrival back, provided for by the taxpayer’s tax accounting policy.
Nuances of calculating daily allowance abroad
When traveling abroad, a document confirming the day of crossing the border is a passport. Based on the marks in it, the accountant will calculate the “foreign” daily allowance rates.
If the trip took place to one of the CIS countries, when crossing the border with which a mark is not placed in the international passport, then the date of passage across the border is determined by travel documents.
In this case, for those days that the employee travels through Russian territory, Russian daily allowances are paid and the limit established for the Russian norm is applied.
And after crossing the border and being on the territory of another country, the norms in the CIS for foreign travel will be used.
In Kazakhstan, the rules for business trips of civil servants have changed
Illustrative photo.
The rules for travel reporting have been changed for Kazakh civil servants, Tengrinews.kz reports.
“Government agencies are given the right to develop and approve their internal procedures for sending on business trips, taking into account the specifics of their activities. The obligation of civil servants to provide documents confirming their travel expenses for accommodation to the accounting department has been abolished.
This will significantly simplify the financial reporting of civil servants on business trips and eliminates corruption risks associated with the use of fictitious invoices and rental agreements for housing and hotel rooms,” said Daniyar Sabirbayev, director of the anti-corruption policy department of the Agency for Civil Service Affairs and Anti-Corruption, at a briefing.
He noted that the amount of reimbursement for travel expenses for housing remained unchanged and is determined by the approved standards based on the monthly calculation indicator. “I would like to inform you that over the past three years, 84 criminal offenses have been registered regarding the illegal use of budget funds allocated for travel expenses,” Sabirbaev added.
According to him, the main reasons that push civil servants to commit violations when processing business trips are overload with reporting, the need to provide supporting documents, and the desire to make a profit due to the difference in the actual cost of living and the limit of allocated funds. Because of this, government officials often resorted to purchasing fictitious invoices and other accounting documents. “At train stations and in advertisements you can often find dubious offers to provide documents for ten percent of the confirmation amount,” Sabirbaev said.
He also noted that submission of all necessary documents by civil servants takes a lot of time from accountants, and then from regulatory authorities responsible for conducting audits. “A situation has arisen in which verification is carried out for the sake of verification. At the same time, the resources of the regulatory authorities could be used for more important tasks, such as identifying and preventing violations of financial discipline, theft during the implementation of large investment projects, and public procurement,” added Daniyar Sabirbaev.
According to him, the government decree on amending the rules governing business trips and reimbursement of expenses for them was signed on December 29, 2021. The innovation will affect not only employees of government agencies, but also employees of the quasi-public sector. Previously it was reported how much the Ministry of National Economy spends on business trips, how much money was spent on business trips in the Ministry of Industry and Infrastructure Development, the Ministry of Foreign Affairs and the Ministry of Finance.
The rules for reimbursement of expenses for business trips from the budget have been changed
of the Government of Kazakhstan dated March 26, 2021, amendments were made to the Rules for reimbursement of expenses for business trips at the expense of budgetary funds, including to foreign countries, reports Thus, reimbursement of expenses for hiring residential premises has been approved: - for heads and deputy heads of government agencies, members of the Constitutional Council of the Republic of Kazakhstan, the head of the Office of the President of the Republic of Kazakhstan, as well as deputies of parliament and judges of the Supreme Court of the Republic of Kazakhstan - the rate of reimbursement of expenses for renting residential premises per day should not exceed ten times the monthly calculation index in the cities of Astana, Almaty, Shymkent, Atyrau, Aktau and Baikonur, seven times the size of the MCI - in regional centers and cities of regional significance and five times the size of the MCI - in district centers and cities of regional significance and the village of Borovoe, Burabay district, Akmola region; - for employees
Maximum duration of business trip and period of time between business trips (in accordance with the Labor Code of 2021)
You can download documents for registration of business trips that will help you minimize your risks on the Contract24 website by clicking on the link: Without regulating the period of business trips in the internal regulations of the employer, sending employees on business trips is carried out on a general basis, determined accordingly by labor, tax or other legislation of the Republic of Kazakhstan.
Footnote. Preamble as amended by the resolution of the Government of the Republic of Kazakhstan dated May 11, 2018 (shall come into force ten calendar days after the day of its first official publication).
Regardless of whether the employer has set a business trip period, you should remember: The Tax Code of the Republic of Kazakhstan, namely part two of subparagraph 4) paragraph 3 of Article 155, regulates that if an employee is on a business trip for more than 40 (forty) calendar days, then daily allowance in any amount (information on the amount of daily allowance can be found in the articles: “Amount of daily allowance for a business trip within the Republic of Kazakhstan.
Where and how is it regulated" - and "The amount of daily allowance for a business trip outside the Republic of Kazakhstan.
Where and how is it regulated? - ), paid
What do you need to know?
Russian legislation establishes a clear limit on payment for travel expenses. And this information is necessary in order to correctly calculate taxes, because there are amounts on which income tax is not taken into account, and there are those for which you need to pay separately.
When we talk about travel expenses, we mean the fact that the company guarantees the employee a refund for accommodation, food and travel during business trips. It is these expenses that are called per diem or travel allowance, per diem - because they are calculated for one day.
It is important to remember that the Ministry of Labor recently adopted a resolution requiring workers to be paid extra if they worked on their days off. It is proposed to pay extra for negotiations with contractors, monitoring the shipment of goods, filling out documentation, and so on.
And it’s worth saying right away that the amount of travel allowance does not include travel to the place of residence if the employee was driving his personal car, that is, gasoline is not paid for. The same situation arises if a company vehicle is used, because it is already on the company’s balance sheet.
The employer is obliged to pay the employee for all days of the business trip, including the time when he is in transport. If during a business trip an illness occurs and an employee goes on sick leave, then in this case he is considered a business trip.
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In parallel, the Ministry of Labor provides for the fact that if a person has to return to work every day during a business trip, then travel allowances are not provided for such cases. This may be the case if you have to leave quite close.
For example, a person works in the city, but needs to fulfill his work duties outside the city. He returns home every day. In such a situation, the head of the enterprise has the right to decide for himself exactly how he will pay for such work, depending on what has to be done. It is quite possible that subsequently the employee will simply receive an increase in salary or some kind of compensation, which will be subject to income tax, because the norm is daily travel expenses.
It has been simplified for civil servants of the Republic of Kazakhstan to provide reports on business trips
ASTANA. KAZINFORM - It has been significantly simplified for civil servants of Kazakhstan to provide reports on business trips, allowing them not to report for accommodation during business trips, a Kazinform correspondent reports.
“According to the adopted innovations, state bodies, taking into account the specifics of their activities, are given the right to independently develop and approve the internal procedure for sending on business trips in accordance with the provided budget. At the same time, the amount of reimbursement of travel expenses for renting accommodation remained unchanged and is determined in accordance with the approved standards based on the monthly calculation index,” Daniyar Sabirbayev, director of the anti-corruption policy department of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption, said at a briefing.
It is noted that civil servants are not required to provide supporting documents from the organization providing the place of residence. Thus, the provision of the following documents to seconded workers is abolished: fiscal checks, cash receipt orders, invoices, bills, invoices, notices, lease agreements, patents, certificates and other supporting documents submitted by hotel service providers.
The agency believes that such measures will eliminate the presentation of fictitious documents by seconded employees for payment, and will stop the illegal earnings of persons who provide fictitious documents. This will also help to rationally use the time of an employee sent on a short-term business trip.
The agency also hopes that this will minimize financial violations on the part of the employer when reimbursing travel expenses to employees, and will also save the working time of financial services employees on checking documents.
In addition, the agency notes, the adoption of a unified approach to reimbursement of travel expenses provides an economic effect through the optimization and centralization of support services of government agencies.
“So, since the beginning of 2021, the agency has been working on centralized payroll, vacation pay, reimbursement of travel expenses, and accounting.
From March 1 of this year, based on the results of the annual balance sheet, it is planned to optimize the position of accountants in the territorial departments of the agency. The amount of projected annual savings is 28 million tenge,” noted Saule Akmambaeva, head of the internal audit service of ADSPC.
It should be noted that from the second half of 2021, the agency has centralized public procurement procedures, personnel records management and legal support for territorial divisions.
Let us recall that in December 2021, the Government, at the initiative of the agency, introduced a number of changes to the current Rules for reimbursement of expenses for business trips, aimed at simplifying reporting and eradicating manifestations of “everyday” corruption, in accordance with successfully applied practice in international organizations (UN, OECD) and developed countries.
