Article Rent a car with a crew. Pay attention to documents
Waybills. The main expenses of the tenant in connection with the commercial operation of the leased vehicle are the cost of gasoline. They are taken into account on the basis of waybills, where the mileage and route of the car are recorded (indicating the objects that were covered).*
It will not be possible to write off fuel in tax accounting in another way (for example, only on the basis of CCP checks) (letter of the Ministry of Finance of Russia dated July 15, 2005 No. 03-03-04 / 1/75). *
However, for the tenant, this document is no less important, since it confirms and justifies the write-off of fuels and lubricants. How to be an agricultural organization?
This problem is solved simply if the agricultural enterprise rents a truck. The waybill is compiled by the owner in the general manner, with the exception of tear-off coupons, which are filled out by the tenant.*
In the future, these coupons with the information necessary to confirm the expenses (time, mileage, work performed) remain with the tenant. As a result, both parties have supporting primary documents.*
When renting a car, the situation is more complicated, since here the form of the waybill does not provide for tear-off coupons.
There is another option - simply to compensate the owner's expenses for gasoline on the basis of copies of travel sheets and documents for the purchase of fuel provided by him.
https://youtube.com/watch?v=FGeQMt8bpxc
Other interesting questions and answers
Is it legal to require a certificate to visit a public swimming pool?
Rita Afanasyeva3
Here the situation is as follows, by virtue of clause 3.12.2. Decree of the Chief State Sanitary Doctor of the Russian Federation of January 30, 2003 N 4 A certificate from a medical institution allowing a visit to the pool is necessary in the event of an unfavorable sanitary and epidemic situation in a given populated place (city, district) for the diseases specified in Appendix N 1. In these cases, in order to prevent the spread of infectious diseases, the centers of state sanitary and epidemiological supervision issue an order to the administration of swimming pools to terminate the admission of visitors who have not undergone a medical examination with appropriate tests.
Regardless of the sanitary and epidemic situation, children of preschool and primary school age are required to provide a certificate of the results of a parasitological examination for enterobiasis:
- before admission to the swimming group (section) of the pool, in the future at least 1 time in three months;
- for single visits - before each visit, if the gap between them is more than two months.
Thus, the specified Decree says that the certificate is not needed. The next question is whether the pool has the right to require a certificate.
And here, if you look at judicial practice, the approach of the courts is divided almost 50 to 50.
Some courts see a violation of consumer rights in the mandatory requirement of a certificate and bring them to administrative responsibility under Part 2 of Art. 14.8 of the Code of Administrative Offenses of the Russian Federation - Inclusion in the contract of conditions that infringe on the rights of the consumer established by law,
But there are courts that see the situation differently, and I will even quote the text of one Resolution.
“However, this SanPiN norm does not prohibit the organization of a sports complex from requesting medical certificates from visitors to swimming pools.
In view of the foregoing, given that this paragraph of the Rules for visiting the sports complex is established solely in the interests of visitors, in order to prevent the spread of diseases of various etiologies in the pool areas and maintain a balance of interests of the sports complex and visitors, the court of appeal does not see a violation of consumer rights by these provisions of the rules.
This is actually such an approach in the small case law that I found. You can draw your own conclusions.
Alexander Malyutin3
fuck, honor yourself, did you pick up from the children of these pens? PPC do you have a certificate 086-U
Guest6
where the hell did you get that word? you say reference? of course there is. napoleon wrote it to me.
How do you spell it: “to fill in” or “to fill in”?
how to spell the word fill in together or separately?
What is the correct spelling of the word: “to fill in” or “to fill in”?
How to write the word: “refill” or “before fill”?
Seeker6
The verb “fill in” (meaning “complete the filling” or “complete filling with something) can be in literary texts a colloquial or occasional inclusion (“guest”) for the purpose of styling, or be a “legitimate” element of the text of the colloquial style as a language subsystem. Read Sholokhov, there you will find something else in a literary text.
Not being one of the most high-frequency colloquial words, the verb “fill in” will not become the vocable of many spelling dictionaries. But this does not mean that this vernacular can be written anyhow. This is an explicit verb that word-formatively goes back to “fill” and is morphologically formed by adding the prefix “do-“. In the same way, vernacular or occasional words “overfill” or “underfill”, for example, can be formed.
Prefixes are written together with verbs, there are no prepositions in front of them.
“Refill” has a continuous spelling. Stylistic "pearls" should never be supplemented with orthographic ones.
For instance.
“Ivanych, did you fill out your paperwork? Look, Mikhalych will break your horns.” (colloquial text)
Z2
What happens if you do not bring a certificate of form 086y to college?
I entered college on a paid basis and for 3 months I have not brought this certificate, although they said that it was necessary, but for a long time they have not told me anything about it. Can I bring it back in another 1-2 months or will I be expelled because of this?Guest3
It is unlikely that you will be expelled for this, but they will drip on your brains until you bring it.
Guest5
PL How to fill out the Polish Permit
(updated on 12/22/2018)
Polish permit (bilateral / transit Polish permit) is the most popular permit for Russian and Belarusian carriers.
If the permit is not filled in or filled out incorrectly, the trip is considered as without a permit - a fine of PLN 8,000
The front side of the Polish permission. The back side of the Polish license
The Polish permit, throughout 2017, raised a lot of questions about the procedure for filling out and using them, especially in the column “Amount of transported cargo” - how to indicate the weight of the cargo - gross or net ??????
The reason for this was the Russian translation: In the permit form in Polish it is indicated: ilość przewożonego towaru w kg/l, which in literal translation into Russian: the amount of goods transported in kg / l. In the permit form, in Russian, the amount of the transported cargo is indicated in kg / l.
I recommend drivers to have this material with them and present it in disputable situations.
When completing the Polish permits, the Polish competent authorities pay attention to the following:
the permit is considered invalid if all columns of part "A" of the permit, intended for completion by the carrier, are not completed;
- In part "B" of the permit, in addition to the name and address of the carrier, the license plate of the vehicle, the date of the first entry into the territory of the Republic of Poland, the states of loading and unloading, as well as the amount of goods transported in kilograms (litres) at the time of entry of the vehicle into the territory of Poland ;
- in the column for the amount of transported cargo, indicate the weight of the cargo in kg, or the volume of cargo in l, with the obligatory affixing of the symbols kg or l;
-
if there were several places of loading, then the mass of the first load should be
indicated in the permit in accordance with the documents received from the sender.For subsequent additional loads, the weight of the additional load may be specified in the permit, although this is not mandatory. However, transport documents relating to additionally loaded goods must be presented at any time at the request of the control services. If we write the weight of the cargo indicated in each CMR, this will not be an error;
and in the case of a vehicle passing without a load, indicate “empty” or Pusty or Empty. In case of entry/exit of a motor vehicle without cargo, the term "Country of loading" should be understood as the country of departure, and "Country of unloading" - the country of destination.
In the event that a Belarusian road train enters the territory of Poland empty for the first time from a third country (for example, Germany) without cargo, for
loading in Poland and transporting cargo to Belarus, then before entering the territory of Poland, the permit is filled out for the first entry - as follows:
and after loading in Poland, Poland is indicated in the country of loading through the “-” sign or the “/” sign.
It is not required to bring in the weight of the loaded cargo. However, the driver, at each request of the controlling services, is obliged to present transport documents confirming the loading on the territory of Poland.
Video on filling out the Polish permit
In the case of drawing up a protocol for incorrectly filling out the dasvol, the driver must make an entry in any language in the protocol in the column “reservations” (“Do protokolu kontroli kierowca wnosi zastrzezenia”): “I don’t understand anything” or “I don’t understand what they want from me ". If the driver cannot make such reservations, then it is better not to sign the protocol at all.
Please note that the Poles slip the driver a protocol for signing, where the item has already been crossed out that the driver has comments (see photo below):
Also, the driver has the right to conduct video and audio recording of what is happening, and subsequently use it in court.
According to Ustawa o transporcie drogowym, in case of incorrect filling of the dasvol, the carrier is charged a deposit (kaucję), which corresponds to the amount of the expected fine. That is, the amount paid on the spot is not yet a fine, but is a deposit against a possible future fine.
Further, the carrier has 14 days from the date of the protocol in order to provide explanations and declare an individual residing in Poland to extend the infringement proceedings.
Also, if the carrier has received a notice of infringement (zawiadomienie) by mail, then he has 7 days to give explanations from the date of receipt of the notice.
Reverse margins
- Sequential number - All car trips must be recorded under a separate number.
- Customer code - If the vehicle provides commercial services, then for the purpose of identifying customers, their code is reflected in this column.
- However, if the waybill is issued for several working days, it is advisable to enter the travel dates in this column.
- Place of departure - The address of the place where the car left. It is advisable, for greater validity of the trip, to also indicate the organization from which this car was sent.
- Destination - The address of the place where the car went. It is advisable, for greater validity of the trip, to also indicate the organization to which this car was sent.
- Departure time - The time of departure from the place of departure. If the waybill is issued for one day, then only the time of departure from the garage (parking) can be indicated. If it is issued for more than one day, then it is advisable to indicate the time of each trip.
- Return Time - The time you arrive at your destination. If the waybill is issued for one day, then you can only indicate the time of return to the garage (to the parking lot). If it is issued for more than one day, then it is advisable to indicate the time of each trip.
- Passed - Data on the distance traveled is entered (moreover, it is advisable to indicate for each trip).
- Signature of the person who used the car - In this column, the person who used the car signs.
https://youtube.com/watch?v=-NTudF5gYU8
Rules for calculating the waybill for a car
Time has passed, neither you nor the drivers have coupons. The fuel has been used up. So it must be written off. And what documents can confirm. that fuel and lubricants was used in production? Waybill. Only this document is the basis for the accounting department to write off fuel and lubricants.
The waybill indicates the speedometer readings and fuel consumption indicators. the exact route is indicated, confirming the production nature of transportation costs.
For motor transport enterprises (ATP, car depots), which receive income from the provision of their trucks for the transport of goods, to perform some kind of contract work from the customer, the main document is the waybill.
Only on the basis of the waybill, settlements with the customer are made, i.e. with those. to whom the work was performed, fuel and lubricants are written off on it. it pays the driver's wages.
The waybill consists of two parts, it has a tear-off ticket. This tear-off coupon is the basis for issuing an invoice to the customer for payment by the owner of the vehicle. The invoice is issued together with this coupon, of course, filled out.
The same data on the operating time of this vehicle as in the tear-off coupon should also be in the main waybill, which remains with the company - the owner of the vehicle.
And together with waybills, these waybills must be kept in the accounting department for five years.
Now let's look at how to fill out waybills for a car used for official purposes in the management of an enterprise. It is the basis for writing off fuel and lubricants.
Basically, in small enterprises, waybills are written out and filled out by the driver himself, or you can appoint someone by order. This, of course, will be more correct and objective.
The waybill must be completed on all counts; number and date of issue of the sheet, stamp of the company that issued the waybill, route for the official use of vehicles. The reverse side, where the mileage is indicated.
We look at the speedometer readings at the end of the current day. On the mileage (mileage) on the reverse side of the waybill.
Let's look at an example:
- The driver of official vehicles handed over the waybill, where it is written: Waybill No. 13.
- Date: Issued for the period from 01 May to 05 May 2011.
- The remaining fuel at the end of the previous day, this is at the beginning of May 01, was 18 liters,
- It was issued for this period, i.e. from 01 May to 05 May 30 liters
- Normally used up
- The remaining fuel is actual at the end of the day, i.е. at the end of May 05 12 liters
- Mileage is reflected on the reverse side of the waybill 312 kilometers.
Here are the actual data. It is necessary to determine the rate of consumption of gasoline for a run of 312 km. and
Actual consumption for this mileage.
The rate of consumption of gasoline is determined as follows: We take the mileage of the car in kilometers and multiply by the rate of consumption of gasoline in liters per 100 kilometers, and divide the result by 100.
For example, suppose that a given brand of car has a 100 km rate. mileage is 11 liters.
So: 312 km. x 11 liters = 3432 / 100 = 34.32 liters. This is the norm for this car at 312 km. run. 34.32 liters.
Now let's calculate how much the driver actually spent on this run:
The actual consumption of gasoline is determined as follows: The remaining gasoline at the beginning of the day is added to the amount of fuel actually dispensed, and the remaining gasoline at the end of the day is subtracted
This means: the balance at the beginning of the day is 18 liters + 30 liters issued - the balance at the end of the shift is 12 liters = 36 liters.
It follows from this: The waybill must be completed as follows:
- The balance at the beginning of the day (at check-out) 18 liters.
- Issued 30 liters
- Consumption rate 34.32 liters
- Actual consumption 36 liters
- Balance at the end (at the entrance) 12 liters
- Excessive fuel consumption (in this situation) - 1.68 liters
And how is overspending or savings determined? We take the actual consumption and compare it with the consumption rate.If the actual consumption is more than provided for by the norm, then it means overspending, but if less is actually spent than according to the norm, then, of course, savings.
In this situation: the actual consumption is 36 liters - the norm is 34.32 liters. = 1.68 liters. overspending
Overruns are usually charged to the driver. Perhaps at the next shift he will save this amount and everything will even out. It usually does. That overspending, then saving. Working situation.
Waybills must be completed for all vehicles. Because only on them fuel and lubricants are written off. even if it's the director's car.
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Sample of filling out the DS-160 questionnaire in Russian
The article provides step-by-step instructions for filling out the DS-160 questionnaire in Russian for obtaining a US visa.
Questionnaire DS-160
It is no secret that many tourists from all over the world seek to visit the United States at least once. So in Russia every year thousands of people apply for a non-immigrant visa.
To obtain this type of visa, you must fill out a special form called DS-160. This form is filled out and submitted via the Internet immediately before paying the consular fee and going to an interview at the US Embassy.
Important
To receive an appointment for an interview, you must have the barcode of the DS-160 confirmation page (confirmation number). From this, the DS-160 form is always filled out first, and then the record and the interview itself.
Helpful Hints
If you have been away from your computer for more than 15 minutes and your session on the site has ended, then your work on filling out the form may go to waste, so we recommend that you constantly save the questionnaire as you progress.
