A business trip involves carrying out official assignments by order of management outside the main place of work. The employer should keep in mind that only an employee on staff with whom an employment contract has been signed can be sent on a business trip. If the employment contract provides for the traveling nature of the activity on a permanent basis, then business trips are not considered business trips.
It is possible to send a person who works from home and is on the staff of an organization on official business. At the same time, he has equal rights with other employees of the enterprise. For a part-time worker sent on a business trip, the average salary level is maintained in the organization that sent him, and if the business trip coincides with the main place and the place of part-time work, then employers pre-agreed on everyone’s share of the travel expenses. Let's consider the norms and calculations of travel expenses that are relevant for 2013.
Travel expenses norms
All enterprises, be it a state organization, a private firm or a company, regardless of activity and form of ownership, exercise control over the expenditure of travel funds, subject to the Labor Legislation of Russia (Articles 167-168).
Travel expenses include the following charges:
- daily travel expenses up to 700 rubles for each day of a business trip are not subject to taxation, however, if the organization by some internal act has established a different daily allowance, then tax from individuals is levied on the amount exceeding 700 rubles;
- transport costs - the cost of tickets for all types of transport that an employee can use to get to their destination and back, do not have fixed values and depend on the cost of a travel document, which also reduces the tax base. However, if the station, airport or pier is located at a distant distance from the traveler’s place of work, then the additional costs of travel to the place of departure will also be included in transportation costs. In addition, if the collective agreement provides for reimbursement to employees of expenses not only for public transport, but also for a taxi or car rental during a business trip, then letter of the Ministry of Finance No. 03-03-06/4/80 dated July 21, 2011. provides for this option and makes it possible to take these reimbursements into account when taxing profits.
- living expenses take into account all possible payment methods and categories of housing. In addition, there may be a reservation of accommodation, which is not included in the list of additional services and, after the return of funds to the employee, can be included in the tax calculation. Additional services (beauty treatments, sauna, swimming pool, gym, maintenance and leisure clothing) do not affect the tax base. If an organization purchases housing for rent, expenses are recorded in accordance with the rental agreement. In this case, the expenses are classified as “other” and will reduce the tax base.
Beekeeping as a business is a very profitable business in Russia and Ukraine.
What should you consider before going on a business trip? We have created an interesting review about this.
Ministerial blogs
Answer of the Chairman of the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan dated February 3, 2021 to question dated January 19, 2021 No. 662751
Question:
Question 1. According to paragraph 5 of Article 809-1 of the Civil Code of the Republic of Kazakhstan, “Annuity insurance agreement refers to accumulative insurance agreements.” In accordance with subparagraph 1 of Article 329 of the Tax Code of the Republic of Kazakhstan, “Income under accumulative insurance contracts subject to taxation is insurance payments made by insurance organizations, the insurance premiums for which were paid from pension savings in the unified accumulative pension fund and voluntary accumulative pension funds. " Paragraph 1 of Article 342 of the Tax Code of the Republic of Kazakhstan provides that “An individual has the right to apply the following types of tax deductions: 1) tax deduction in the form of mandatory pension contributions - in the amount established by the legislation of the Republic of Kazakhstan on pension provision; The subparagraph is supplemented by subparagraph 1-1 in accordance with the Law of the Republic of Kazakhstan dated December 10, 2020 No. 382-VI (entered into force on January 1, 2021) 1-1) tax deduction for contributions to compulsory social health insurance - in the amount established legislation of the Republic of Kazakhstan on compulsory social health insurance; 2) tax deduction for pension payments and savings insurance contracts; 3) standard tax deductions (hereinafter referred to as standard deductions); 4) other tax deductions (hereinafter referred to as other deductions), which include: tax deduction for voluntary pension contributions; tax deduction for medicine; tax deduction on remuneration." Paragraph 1 of Article 343 of the Tax Code of the Republic of Kazakhstan establishes that “Tax deductions, with the exception of tax deductions in the form of mandatory pension contributions, for contributions to compulsory social health insurance and for pension payments specified in paragraph 1 of Article 345 of this Code, are applied by the tax agent at source of payment based on: 1) an individual’s application for tax deductions; 2) copies of supporting documents. Such copies are kept by the tax agent during the limitation period established by paragraph 2 of Article 48 of this Code.” Based on the above, the Company requests clarification with what frequency it is necessary to request applications from individuals for the application of tax deductions, taking into account the presence of long-term pension annuity contracts under which payments are made until the end of the life of the policyholder?
Question 2. According to paragraph 1 of Article 412 of the Tax Code of the Republic of Kazakhstan, “When making a turnover for the sale of goods, works, services, the following are required to issue an electronic invoice: 1) payers of value added tax, provided for in subparagraph 1) of paragraph 1 of Article 367 of the Tax Code of the Republic of Kazakhstan;
2) taxpayers in cases provided for by the regulatory legal acts of the Republic of Kazakhstan adopted for the purpose of implementing international treaties ratified by the Republic of Kazakhstan; 3) a commission agent who is not a payer of value added tax, in cases established by Article 416 of the Tax Code of the Republic of Kazakhstan; 4) a forwarder who is not a payer of value added tax, in cases established by Article 415 of the Tax Code of the Republic of Kazakhstan; 5) taxpayers in case of sale of imported goods; 6) a structural unit of the authorized body in the field of state material reserve when it releases goods from the state material reserve.” In accordance with paragraph three to seven of subparagraph 177 of paragraph 1 of the Law of the Republic of Kazakhstan dated December 10, 2021 No. 382-VI “On amendments and additions to the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code) and the Law of the Republic Kazakhstan “On the introduction into force of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code)”, which will come into force on April 1, 2021: “7) taxpayers who are not payers of value added tax, in the case sales of goods that arrived in the “Virtual Warehouse” module of the electronic invoice information system to such taxpayers; resident legal entities (except for state institutions and state organizations of secondary education), non-residents operating in the Republic of Kazakhstan through a branch, representative office, individual entrepreneurs, persons engaged in private practice, not registered as a value added tax payer in the Republic of Kazakhstan, for a civil transaction, the cost of which exceeds 1000 times the monthly calculation index established by the law on the republican budget and valid on the date of such transaction. This subparagraph applies when carrying out civil transactions between business entities, with the exception of cases where the buyer is a person applying a special tax regime based on a patent, simplified declaration or for peasant or farm enterprises; 9) taxpayers - for international cargo transportation services.”; The provisions of this paragraph do not apply when selling personal property by an individual, including an individual who is an individual entrepreneur or a person engaged in private practice.”
Thus, the question arises - is the Company obliged to issue ESF from 04/01/2021 for all its operations exceeding an amount exceeding 1000 MCI, given that its activities relate to “insurance (reinsurance) operations, as well as the services of insurance brokers (insurance agents) ) for the conclusion and execution of insurance (reinsurance) contracts” in accordance with subparagraph 6 of paragraph 1 of the article of the Tax Code of the Republic of Kazakhstan?
Daily travel expenses
Daily allowance
- these are funds for which a person is not required to account. Whether you went to a restaurant or put it in a “box” is no one’s business. A daily allowance is accrued for each day of stay on a business trip, which includes both rest days and time spent on travel, however, if the assignment is carried out in the same or in a neighboring locality, and the person is not deprived of the opportunity to live at his place of residence, then the daily allowance is , as a rule, are not issued. Each manager is free to reserve the right to determine the amount of daily allowance not only for all employees of the organization, but also for individual staff units, for example, a leading specialist and a worker can receive daily allowance in different amounts.
Daily allowance
According to clause 11 of Resolution No. 749, daily allowances are payable:
- for each day the employee is on a business trip;
- for business trip days that fall on weekends and holidays;
- for days on the road and days of forced stopover;
- for sick days if the employee gets sick during a business trip.
There are no special requirements or restrictions on spending daily allowances.
According to clause 1 of the Decree of the Government of the Russian Federation dated October 2, 2002 No. 729, the daily allowance rate for each day of business trip for public sector institutions is 100 rubles.
However, there are standards under which daily allowances are not recognized as income (clause 1 of Article 217 of the Tax Code of the Russian Federation). The daily allowance rate that is not subject to personal income tax and insurance premiums on the territory of the Russian Federation is 700 rubles, on the territory of a foreign state - 2,500 rubles.
Example.
The employees were sent on a business trip for 4 days within the Russian Federation. An employee is entitled to a daily allowance of 1,000 rubles for each day of business travel.
Thus, in total the employee is entitled to 4,000 rubles. (4 days x 1,000 rubles). Of which: RUB 2,800. are not income (4 for x 700 rub.), 1,200 rub. are subject to the calculation of personal income tax and insurance premiums.
If an employee is sent on a one-day business trip, the employer is not required to compensate the daily allowance. Daily allowances are not paid if the employee has the opportunity to return to his place of permanent residence every day.
Reimbursement of travel expenses
Expenses associated with the performance of production tasks in another location are reimbursed in full based on the documents provided confirming the employee’s expenses during the trip. In cases where an employee for some reason does not provide a rental agreement for residential premises or a hotel check, reimbursement of living expenses is made in accordance with Part 2 of Art. 168 Labor Code of the Russian Federation, art. 217 of the Tax Code of the Russian Federation and letter of the Ministry of Finance of Russia No. 03-04-06-01/30 and does not exceed 700 rubles per night. Also, some expenses, if they exceed generally accepted standards, must be stipulated by internal acts and agreements approved by the team and management. This applies to daily allowances if the local agreement provides for an amount exceeding 700 rubles.
When reimbursing an employee, all payment methods must be taken into account. If the traveler paid for housing in cash, then he provides his organization with a document, an invoice and a hotel receipt (or a rental agreement). When paying by credit card, you must present a hotel receipt and a fiscal receipt upon arrival.
The dates on travel documents must be consistent with the dates of departure from the organization, arrival at the destination and possible movements during the business trip. In addition to round trip travel, commission fees and charges for airport services, travel costs to the place of departure, baggage transportation, and communication services are reimbursed and are not subject to taxation.
Rules for accounting for business travel expenses in budgetary institutions
Source: Educational
Since October 25, 2008, business trips of employees, both in Russia and abroad, are formalized in a new procedure, in accordance with the Regulations on the specifics of sending employees on business trips, approved by the Decree of the Government of the Russian Federation of October 13, 2008 No. 749. The document removes many previously controversial and unresolved issues related to employee travel.
The procedure and amount of reimbursement of expenses related to business trips are determined by a collective agreement or local regulations. This is the requirement. 168 of the Labor Code of the Russian Federation. The employer is obliged to reimburse an employee sent on a business trip for: travel expenses, expenses for renting living quarters, additional expenses associated with living outside the place of permanent residence (per diems), and other expenses incurred by the employee with the permission of the employer.
