Order on fuel consumption in the summer. An example of an order to write off the fuel and lubricants on the standards

As soon as the company acquires or takes a car rental, there is a permanent period of expenses - gasoline fuels). It can be written off on the basis of data on actually produced fuel. That is, take those numbers that indicate drivers in travel sheets. However, often employers are not ready to believe driver drivers and prefer to control gasoline consumption using fuel consumption rate.

Push the procedure for the write-off of fuel luction in accounting policies

First of all, you need to decide how you will take into account the purchased fuel. Usually gasoline buy drivers themselves at gas stations. For this they receive money under the report. After the driver gives an advance report with the application checks of the gas station, you come gasoline on account 10 materials.

If your company is simplified

Another option: under the contract with a network of a gas station, the company pays gasoline non-cash. Then at the end of the month you get complete information about how much gasoline, at what price was released by your staff on fuel cards or coupons. Gasoline You also come to account 10. To account for fuel on account 10, it is better to highlight a special subaccount.

The next moment you need to register in accounting policies is the write-off of gasoline. In accounting, the cost of consumed fuel should be written off for cost accounts: 20 Basic production, 26 General expenses, 44 Sale expenses. The choice depends on which activity does your company do and what transport is written off fuel. We write off gasoline based on data from travel sheets. These primary documents must comply with your drivers. And specify the route in them, kilometer, the volume of fuel in the tank at the beginning of the trip and at its end. The difference between these indicators will be the actual fuel consumption that you must write off. We write off the gasoline at actual cost, the average or method of FIFO. The selected method is prescribed in account policy. Moreover, it may differ from how you write off other groups of materials (p. 16 PBU 5/01 accounting of material and industrial stocks).

Caution!

To write off the cost of gasoline, they must be economically justified. Under this, officials understand the situation when the actual consumption of fuel and lubricants do not exceed the fuel consumption rate approved in the organization.

Now, with regard to accounting policies for tax purposes. When calculating the income tax, the cost of fuel and lubricants can be included in the material costs (sub. 5 paragraph 1 of article 254 of the Tax Code of the Russian Federation). Either to attribute on other expenses associated with the content of official transport (sub. 11 of paragraph 1 of Art. 264 of the Code). None of these Codex Articles says that gasoline costs need to normalize and apply fuel consumption rates. So, they can be written off in the amount of actual costs. However, the officials indicate that expenses should be economically justified. And in order to control the amount of expenses, the financial department recommends using fuel consumption norms.

Therefore, in the tax accounting policy, you need, firstly, to register, for what article you will take into account the fuel: material costs or other. And secondly, how the company controls the validity of expenses for the write-off of fuel.

Control of consumption of fuel and lubricants using norms

In general, for most car brands there are already ready-made fuel consumption rates - they approved the Ministry of Transport of Russia by his order dated March 14, 2008 No. AM-23-R. However, these norms correspond to ideal road conditions than real. They are designed for direct route and high-quality road surface. The minimum number of traffic lights and turns. The average air temperature and the complete absence of traffic jams on the road.

If your cars run through the city on low speeds, and even with a cargo in the heat or cold - fuel consumption will be significantly higher than the proposed norms. And you will come across the need to constantly adjust the basic norm on those coefficients that the Ministry of Transport offers.

For example, in your car there is air conditioning or climate control system. So, during their work in the summer, fuel consumption will be more. Ministry of Transport offers to adjust the norm by 7-10 percent. And in winter, the rate of gasoline consumption in the car increases by 5-20 percent, depending on the climatic area (paragraph 5 of the Order No. AM-23-P). It is necessary to adjust the basic norm and if your cars are driving in rural areas. Either in densely populated cities. So, in more than 1 million people live in the city, the norm can be increased by 20 percent. And if more than 3 million people are 25 percent.

As you can see, even the norms of the Ministry of Transport should be armed with adjustments. Therefore, if you decide to be guided by - be careful. Fuel consumption rates must be adjusted based on the operating conditions of the car.

Another control option is to develop your standards. To avoid issues of inspectors, you can establish that your own norms have developed on the basis of the indicators offered by the Ministry of Transport. But at the same time, real transport conditions were taken into account, as well as the technical condition of cars.

This method usually use companies with a significant fleet of cars. First, the director publishes the order of the need to measure fuel consumption for those vehicles and the routes they serve. For example, you deliver goods to the shops located within the city. So, measurements need to be done at a time when delivery usually takes place to take into account the effect of such a factor as loading the machine and the speed of movement. Measurements make a special commission, the composition of which approves the head in its order. A sample of such an order is given here.

Measures of measurements You need to issue acts. For each car, fill out a separate document. There will be enough such calculations of fuel consumption for each car so that the inspection does not have doubt about the validity of costs. Sample act see here.

According to the results of measurements, the company's director approves internal fuel consumption rates. With these standards, you need to familiarize the drivers under the painting. It is possible to develop a kind of provision for the control of gasoline consumption in which to register the norms, as well as provide for their adjustment in the case of force majeure circumstances. If for some reason there is a major overrun - the driver writes explanatory. Based on this paper, the company makes a decision to enroll - take into account when taxing profits, to write off the company's own funds or to keep the driver.

Are you obliged to apply the norms of the Ministry of Transport

To recognize the cost of purchased fuel and gas supplies in tax expenses, the company is not necessary to be guided by the norms of the Ministry of Transport of Russia. Occasions from the Ministry of Finance of Russia came to such a favorable conclusion. This is their letter from June 3, No. 03-03-06 / 1/20097.

Experts reviewed the situation when the company provides employees service machines and pays for gasoline costs. As the Ministry of Finance rightly noted, the cost of fuel can be recorded on the basis of subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation as part of the costs of the service transportation. Moreover, such costs are not normalized. Here the main thing to adhere to the general rules of chapter 25 of the Tax Code. Namely: expenses should be economically justified and confirmed by the primary. Whether to follow the standards approved by the Ministry of Transport, solve the company.

So if your organization's drivers impose documents confirming the purchase of fuel lubricants (for example, travel sheets and CCC checks), then you can take costs for expenses spend without any problems. Naturally, provided that the employee presented you and the advance report. Recall, this document can be issued both by unified form No. AO-1 and in arbitrary form.

We want to warn. It is dangerous to write off the cost of gasoline, when employees use personal cars in the service, and the company issues compensation for this. Officials believe that the amount of compensation includes the cost of fuels (the letter of the Ministry of Finance of Russia of February 26, G. No. 03-11-11 / 82).

Set the order of filling out travel sheets

Now we turn to the last step - the immediate design of the primary documents on fuel consumption. Such a document is a waylist. Its typical form number 3 approved by the Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78. You can use this form, and you can develop your own. The main thing is to provide in it all mandatory details. Do not forget to bring information about the route and fuel consumption. It is these data that confirms the cost-effectiveness of costs. Therefore, they must be specified. And it is better to do this in the most detail: in the description of the route it is better to specify specific addresses. Otherwise, the tax authorities are likely to recognize the costs of fuels with unreasonable.

It should also be borne in mind that organizations that are not related to the roads are not required to draw up tracks for every day. You ourselves define, with what frequency you are traveling sheets - weekly, for a month or monthly. The main thing is that on the basis of these documents it was possible to determine the consumption of fuel.

What is important to remember

1. In tax accounting, gasoline can be written off in the amount of actual costs. But at the same time, expenses are considered to be the costs of fuel and goods within the limits of norms.

2. The company can use the rate of fuel consumption of the Ministry of Transport or may approve their indicators, substantiate them with their own fuel consumption measurements.

Order on fuel and fuel consumption standards

The order on fuel consumption and fuel consumption standards is a document used to determine the rate of consumption of fuel and lubricants, taking into account the brand, modification of the car, as well as the work performed by a particular vehicle.

Norms installed for general purpose vehicles:

It should be borne in mind that when determining fuel consumption and fuel consumption standards, correction coefficients should be taken into account, the size of which depends on climatic, road transport and other operational factors. As a base for an order, an act of control measurement of the FUG consumption may be acting. The order is necessarily approved by the direct supervisor of the enterprise.

Special order that secures gasoline costs

Fuel consumption norms approved by the Ministry of Transport, complemented 928 new brands of cars *. The use of standards is right, not the responsibility of the company. This has long acknowledged the Ministry of Finance (Letter from 30.01.13 No. 03-03-06 / 2/12). But there are three good reasons to take advantage of new standards from the Ministry of Transport. First, it is easier, because you do not need to carry out control races of each new car. Secondly, according to old cars, the norms can be increased if they are at their disposal than the company now. Thirdly, the Ministry of Transport standards for inspectors will definitely not be issues. To update the standards, you need a special order that can be made in an arbitrary form (see sample).

The order needs to refer to the order of the Ministry of Transport of Russia of March 14, 2008 No. AM-23-R with updated standards and note that the company establishes the norms in accordance with this document. Then write for which cars the company determines the limits of gasoline consumption. In particular, the new list includes Chevrolet Aveo, Daewoo Matiz, Ford Focus and other popular brands. If there are several machines, the easiest way to place the norms to the table.

In one order, both summer and winter (elevated) norms can be approved. To do this, you need to record accurate dates of months, starting with which the company will write off more or less gasoline. In conclusion, it is worthwhile to write down who will control the economical fuel consumption and lead documentation. Drivers need to be familiar with the order.

The disposal of the Ministry of Transport of Russia dated 14.05.14 No. on-50-p.

People I need a sample order about changing fuel consumption. There is nothing suitable in the search.

Natalia Profi (850), closed 6 years ago

Yuri Sage (19481) 6 years ago

1. Based on the collection of fuel consumption and lubricants for cars, automobiles, vehicles, vehicles, machines, mechanisms and equipment of the Republic of Belarus (letter of the Ministry of Transport and Communications of the Republic of Belarus dated 01.01.1999) apply linear fuel consumption standards to the vehicles used:

Sentious tractor Volvo FH-12 (state number qi 25-78) (type of fuel - diesel fuel) - 25.0 liters per 100 km run;

Passenger car Peugeot 405 1.9 D (state number Ma 54-81) (type of fuel - diesel fuel) - 6.9 liters per 100 km run.

2. Apply an increase in the linear fuel consumption rate on the VOLVO FH-12 truck tractor:

2.1. When operating a car with a trailer - on each ton of its own weight of the trailer (5.8 tons) with a diesel population - by 1.3 liters, which is 7.54 liters;

2.2. When operating the onboard car with an awning, a car-van when operating without fairing on the car cabin - by 5%;

2.3. On intra-gear connectors and technical necessary (maintenance, adjustment work, engine host, etc.) The regulatory consumption of fuel is 0.5% of the total consumption per month in the absence of real savings.

3. Apply an increase in the linear fuel consumption rate to the Peugeot 405 1.9D car by 10% when traveling within the city of Minsk.

4. Subject to the establishment of negative average daily temperatures for 5 days in a row, apply an increase in the linear fuel consumption rate by 10% for all cars.

5. If you need to use at the same time multiple allowances, the normalized fuel consumption is set to the amount of these allowances.

Increase to apply before its cancellation by my order.

Fuel consumption standards are independently installed by the enterprise.

Clarification from specialists

As you know, enterprises serving their cars (purchased or leased) should be written off actually spent fuel and lubricants based on travel sheets according to the actual value of such materials, but taking into account the norms of the costs given in the order of the Ministry of Transport dated February 10, 1998 No. 43 (hereinafter referred to as expenses). Et Tova writes "Debit Credit."

However, as it turned out in court, such a statement is not entirely correct.

Travel sheet is a primary document to confirm the tax expenses. Last year, they recognized the application by enterprises on their own made forms of travel sheets. The only requirement is to comply with the maintenance of mandatory details or details of typical or specialized forms provided for in paragraph 2.7 provision of records in accounting, approved by the order of the Ministry of Finance of 24.05.1995 No. 88 (letter of mininfrastructure of 23.04. № 4492/25 / 10-13).

The question of the write-off of gasoline (fuel) only within the cost of costs is as follows.

Thus, the tax authorities and later, in the provision of tax consultations, indicate the obligation of enterprises to write down the costs of using fuel and lubricants based on the data on the vehicle runs according to the costs of expenses. Moreover, if these are not available in the order itself No. 43, the Jurlitsa should be applied to the State University "State Automatic Transmission Company" with the relevant statement on the development of temporary individual basic linear fuel consumption standards on the model (modifications) of cars missing in order No. 43.

By the way, in our opinion, this approach of tax authorities sometimes distorts the real picture.

Example. According to Order No. 43, the rate of fuel consumption for the BMW 735i brand (4-dv. Sedan, VP, cc. Cm - 3430) is set at 14.6 l / 100 km. While the same car of 2000-2001, according to the manufacturer, the consumption of gasoline 17.2 l / 100 km in city, 9.1 l / 100 km on the highway and the average - 12.1 l / 100 km. Thus, depending on the mode of use of the car, fuel consumption may be greater or less than the order at the order No. 43. However, only fuel costs will fall into tax expenses than 14.6 l / 100 km.

Fortunately, this situation suits not all company leaders. One of these managers after the tax consultation appealed to the court.

The above-described position of the tax authority did not find support. The court acknowledged that the rules of the order number 43 are intended to plan the needs of enterprises in fuel and lubricants and control over their costs, reporting, the introduction of the regime of savings and rational use of petroleum products, and can also be used to develop specific fuel consumption standards. The court noted that the state register did not pass the state register in the Ministry of Justice.

We quote the new position of the tax authority in the commentated letter: " According to the conclusion of the court, the payer of the income tax must take into account the costs of acquiring fuel and lubricants based on primary documents within the limits established or independently calculated fuel consumption standards. At the same time, the costs of refilling vehicles can be included in the taxpayer's expenses in the case of the use of such vehicles in its economic activity and only in the established limits of fuel consumption, taking into account the operating conditions of vehicles, in case the legislative level did not approve the typical form of the primary compound accounting document. Lubricants. "

Order on fuel consumption and fuel consumption standards - a document that displays the order of the company's head regarding fuel consumption standards, as well as fuel and lubricants for the work of specific vehicles in the enterprise.

As a rule, certain types of fuel standards have been established for general purpose vehicles. All the rules are taking into account certain features, such as car carrying capacity, its work with a cargo without, with a trailer and without it, from the mass of the cargo, the state of the vehicle performed by the route to them, the design of the car, its engine, type and category, and so A number of other factors.

masterBlankov.ru.

downloadpdf33

Order on the expenditure of the FMS Sample Sample Download

In this article we will discuss where to take the fuel consumption rates on cars (as well as on the tractor, excavators, special equipment, etc.), basic errors when calculating fuel consumption rate, as well as "thin" moments. Let's start with the fact that the main document for calculating the Fuel Norms of AM-23R, to put it mildly, does not have time to fill with the necessary basic standards. The number of car brands and their modifications is constantly growing, and NIIA, which is located in Moscow, rarely indulges us with a new package of basic norms. "Rarely" is also mildly. Therefore, the universal and eternal document "The norms of fuel consumption 2012, 2013, 2014,", etc. does not exist. Norms must be informed for the tax - this is a fact. The validity of the standards gives an official document. It can be AM-23P (where it is recommended to take them), the calculation of a specialized organization or an act of a fuel control measurement, which the organization may compile itself (a certain procedure). The last point puts an order for the organization about the approval of fuel consumption standards. Let's focus in more detail on these official documents. 1 We turn to the normative document of the AM-23R Ministry of Transportation in any case, since it contains not only the basic norms and correction coefficients, but also the method of calculating the operational norms of fuel consumption. If you have found the basic norm on your car in it, it is undoubtedly 99% hit. Although, seeing the name of his car brand, this does not mean that the specified basic norm is on your car. Cars of the same brand can have different engine characteristics, gearbox, outfit, wheel size, etc. And your real rate may not differ much from the calculated one. And we argue, based on the practical experience that the calculation of the fuel consumption rate on the same car may be different and the basic norms on the same car may be two. The basic norm in AM 23 p is not the standard in which you are required to fit, but just the "average temperature in the hospital." But it does not matter. If you have more or less converge, and there is no questions about the tax inspector, then this is what it is necessary. Basic standards on the tractor are not reduced to a single document. Calculation of self-propelled machines is made according to the established methodology of the state system of Russia. By the way, we will make you a reasonable calculation and on the tractor, and for communal and special equipment. Calculation of the norms by a specialized organization 2 Calculation of fuel consumption standards in a specialized organization. Ministry of Finance in his letter (letter of the Ministry of Finance of the Russian Federation of 10.06.11 No. 03-03-06 / 4/67): ... The Ministry of Finance of Russia continues to insist that the costs of fuel and goods for the service car are taken into account in order to tax profit in accordance with the norms approved by the Ministry of Transport of Russia . If such rules are not established for a particular machine, the company should apply for their development to specialized organizations. During their preparation, it can be guided by the technical documentation and (or) information provided by the manufacturer of the car ... as well as the letter of the Ministry of Finance of Russia of June 3, 2013 No. 03-03-06 / 1/20097): ... Based on subparagraph 11 of clause 1 Article 264 of the Code to other expenses related to production and implementation include expenses for the maintenance of official transport (road, railway, air and other types of transport). The code does not provide for the rationing of the specified costs. However, when determining the validity of the costs of the acquisition of fuel for the service car, the taxpayer has the right to take into account the guidelines, which have been referred to in the order of the Ministry of Transport of the Russian Federation of March 14, 2008 No. AM-23-P ... As a result, if you did not find the basic norm in the AM document 23 P, then you contact a specialized organization (for example, "Transport Consulting" LLC), which calculates you basic, transport and operating norms, depending on the operating conditions you specified. Basic fuel consumption standards are calculated using a special method for determining the basic norms of NIIAT (we have a license agreement). I want to note that with the individual norms of fuel consumption on the tractor, combines, the excavators are the case in the same way. There are no AM-23R in the regulatory document. To calculate individual standards for these funds, there is its own technique, since the fuel consumption is measured not by liters per 100 km., And by cars (I ask not to be confused with the motochas - this is not the same thing). This technique is also described in regulatory documents. Here S.
Tuition is the same: the validity of the standards gives an official document. Calculation is done according to the methodology (again it is possible to contact us) and is fixed by order by organization. The act of control measurement of fuel consumption 3 of a particular approved sample in the regulatory legislation is not, but it is drawn up and is issued under the general principles and requirements for acts as a whole. The time is indicated, the place, the composition of the commission of at least three people and the procedure itself is signed. To do this, we have dedicated a separate page where I generally outlined about the act: where to take it, how to make it possible, is it possible to apply it to reasonable write-off of fuel. And also provided you with the opportunity to download it. Link below, at the end of this article. About the main errors in the calculations of the fuel norms and the "thin" moments of LLC Transport Consulting will write in a separate article. Outcome: In any case, we work with the Methodological recommendations of AM 23 P, because there are all correction factors. Basic fuel consumption rates take away from there. If the basic standards you did not find there, then we will calculate the basic norms of fuel expenditures according to the method of determining the basic NIIAT standards (all basic fuel consumption norms in AM 23 p are calculated precisely on it). We have the best deals at cost and execution timing. Order of AM 23 p Mintrans. Typical errors in calculations ... more Basic fuel consumption rate - not a sentence ... Read more The validity of the norms and the rate of consumption from the manufacturer ... More Details Act of the control measurement of fuel consumption ... Here you can order the calculation of the fuel consumption rate on the NIIAT method ... here

Sample document. Example of filling. Order on the approval of fuel consumption standards and fuel and lubricants (sample filling).

It is necessary to make an order or an order (I have not yet understood with this help, you need a form or sample of this order. 1) Install from 1.08.2009 Summer Fuel Consumption Norms.

Examples of applying fuel consumption norms (Appendix 7). 2. To establish that the orders of the USSR Ministry of Internal Affairs of September 19, 1983 N 178, G. N 88.

A selection of the most important documents on request is a sample of the order of the cost of expenditure of the Fuel Management (regulatory acts, form, articles, expert advice and much more).

Regulatory acts: a sample of the order of the expenditure of the fuel consumption of fuel consumption and fuel and lubricant (sample filling).

Where to get fuel consumption standards for transport or where to pay the calculation of the norms puts an order for the organization about approving fuel consumption standards. How to work with the act of measuring fuel consumption and download its sample can be ....

Order on fuel consumption and fuel consumption standards - a document applied to determine the rate of consumption of fuel and lubricants, given when.

downloadpdf33.weebly.com

Download Sample for free. Order and correction factors (allowances) to standards for service vehicles

The order on fuel consumption and fuel exchange standards is a document that displays the disposal of the company's head regarding fuel consumption standards, as well as fuel and lubricants for the work of specific vehicles in the enterprise. As a rule, certain types of fuel standards are established for the general purpose vehicles. All the rules are taking into account certain features, such as car carrying capacity, its work with a cargo without, with a trailer and without it, from the mass of the cargo, the state of the vehicle performed by the route to them, the design of the car, its engine, type and category, and so A number of other factors.
For the accounting of operational, climatic, road transport, as well as other factors, correction coefficients are applied. They are installed as an increase or reduced the initial value of the cost of the consumption of fuel and fuel, expressed as a percentage.
But it should be borne in mind that when transporting a vehicle in the suburban zone, there is no need to use correction coefficients.
It is in the order on the approval of fuel consumption and fuel consumption standards, which is signed by the head of the enterprise and indicates the specific value of the correction coefficient. In the future, the data on the costs of the flow rate apply in the GSM accounting program, this will increase the rate of calculation and avoid errors.

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Fuel consumption standards for 2018: last revision (Ministry of Transport of the Russian Federation)

To write off expenditures on the fuel and fuel, approved fuel consumption standards must be taken into account. Download the latest edition of the Ministry of Transport of the Russian Federation on fuel consumption standards for 2018.

Fuel consumption rates are needed by companies and entrepreneurs who exploit vehicles. They are used both for statistical purposes and in economic. For example, to calculate the cost of freight transport or transport services. In addition, the norms are used to calculate income tax.

Expenses for the maintenance of vehicles and the acquisition of fuel and lubricants refer to other expenses related to production and implementation. Accordingly, such costs reduce taxable income. These costs are not normalized, the enterprise has the right to spend as much as a production process requires. At the same time, in order to write off costs for fuel and goods, it is convenient to be guided by the methodological recommendations and the norms of the Ministry of Transport of the Russian Federation.

Fuel consumption rates for 2018 in the last editorial office of the Ministry of Transport of the Russian Federation

Fuel consumption standards approved by the Ministry of Transport of the Russian Federation in 2008 - the disposal of March 14, 2008 No. AM-23-P. Last edition - dated July 14, 2015 No. on-80-p.

Download fuel consumption rules for 2018: Order of the Ministry of Transport of the Russian Federation (latest revision)

Previously, the costs of fuel inspectors demanded normalization. If the company complied with the norms of the Ministry of Transport, the claims did not arise. But then the Ministry of Finance admitted that the costs are not required to normalize (a letter from 03.06.2013 No. 03-03-06 / 1/20097, sub. 11, paragraph 1 of Art. 264 of the Tax Code of the Russian Federation). But there were claims from tax authorities. To avoid this, safer adhere to approved indicators.

Actual norms Fuel Expenses for 2018 For all types of vehicles, you can see and download the Ministry of Transport of the Russian Federation on the link above.

Another frequent reason for tax claims is compensation for the use of employees. Compensation standards are established by the Decree of the Government of the Russian Federation of 08.02.2002 No. 92. For passenger cars with an engine capacity up to 2 thousand cubic meters. See 1,200 rubles, with an engine volume over 2 thousand cubic meters. See - 1500 rubles. Norms already include reimbursement of all costs: depreciation, repair, gasoline, oil, washing.

Sometimes companies are paid for gasoline. After all, outdated norms cover the maximum of one car refueling. Do so risky. Officials are forbidden to write off gasoline (a letter of the Ministry of Finance of Russia of 04.12.2015 No. 03-03-06 / 70852). Therefore, the tax authorities will certainly remove costs.

To secure expenses, make up the most detailed ways. They should have a detailed route. If it is not, it is possible to protect costs only in court (decree of the Arbitration Court of the North Caucasus District of February 25, 2016 No. F08-626 / 2016).

By the way, the movement of cars can be tracked using GPS navigators or GLONASS systems. Printed information about routes will confirm the costs (a letter of the Ministry of Finance of Russia of 16.06.2011 No. 03-03-06 / 1/354).

For personal cars, employees can also be written off the cost of gasoline. To do this, the employee is a car rental agreement (a letter of the Ministry of Finance of Russia of October 15, 2010 No. 03-03-06 / 1/649).

Approval of fuel consumption standards in 2018

Under the Tax Code of the Russian Federation, costs in order to calculate income tax must be justified. The organization may establish its fuel consumption standards that may differ from those approved by the Ministry of Transport. However, if the rules are very different from the recommended, it can lead to disputes with the tax inspectorate. Inspectors can recognize costs economically unfounded and detach income tax.

When developing and approved in organizing an order of fuel consumption standards, it is worth adhering to the Office of the Office. However, it is possible to raise the norms depending on various factors. For example, taking into account the season of operation of the car (summer and winter time), the population in the city of operation of transport and age of vehicles. The Ministry of Transport allows to raise the costs of consumption on cars that are operated for more than 5 years.

Order can not reaffirm every season. It is easier to immediately indicate in the document Summer and winter standards of consumption of fuel and lodging of their actions. You need to complement the order in this case only when updating the transport park and the acquisition of new cars.

Sample order approval of fuel consumption rates for service vehicles

Order form about approval of the expenditure rate of fuction for service vehicles

Sample of the order approval of the expenditure of fuction in 2018

Order number 11.
on approval of the expenditure of the FU

For the period from January 1 to June 30, 2018, I order to approve the rate of consumption of gasoline AI-92 for the VAZ-2109 car, a registration sign to 406 kN 97, in the amount of 8.2 liters per 100 kilometers of the mileage.

The basis is the act of conducting the control check in the car VAZ? 2109, according to which, with a fixed run, 100 kilometers, the actual fuel consumption was 8.2 liters.

Leader: general director ________ glass ____________ V.V. Glots

Sample order approval of the cost of the consumption of fuel and correction coefficients (surcharges) to the norms

Order form on approval of the expenditure of fuel and correction coefficients (surcharges)

Sample order approval of fuel consumption and correction coefficients (surcharges)

When developing an order, an enterprise can be applied to the increasing coefficients. If the company is located in the city with a population of over 5 million people, the expenditure rate of fuel and lubricants can be increased by 35%. In cities with population from 1 to 5 million people, the norm can be increased by 25%, etc.

Fuel consumption can also be changed depending on the season of operation. Dummies to standards are valid from different months depending on the region. For example, in Moscow, you can write 10% more fuel than in summer.

The Ministry of Finance allows not to normalize gasoline costs (letter from 03.06.2013 No. 03-03-06 / 1/20097). The company has the right to write off fuel in fact. In addition, you can install your own limitations in the order. Moreover, the company has the right to increase its norms even since October, if the weather has spoiled sharply.

SOCIETY WITH LIMITED LIABILITY "PERSON"

Order number 10.
on approval of the expenditure of the FU

moscow 27.05.2018

1. Basic fuel consumption rate on passenger service cars in accordance with section 2 orders of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-R.

2. Measurement coefficients (surcharges), taking into account local operating conditions of passenger service vehicles (based on Section 1 of the Ministry of Transport of Russia of March 14, 2008 No. AM-23-P):

- Dumping for work in the city with a population of over 5 million people - 35 percent;
- allowance for work in the city with a population from 1 to 5 million people - 25 percent;
- allowance for work in the city with a population from 250 thousand to 1 million people - 15 percent;
- allowance for work in the city with a population from 100 thousand to 250 thousand people - 10 percent;
- allowance for work in the city with a population of up to 100 thousand people (in the presence of adjustable intersections, traffic lights or other road signs) - 5 percent;
- allowance for cars in operation for more than five years, with a common mileage of more than 100,000 km - 5 percent;
- allowance for cars in operation for more than eight years, with a common mileage of more than 150,000 km - 10 percent;
- Dumping for the use of air conditioner in a car - 7 percent.

The order assures the signature management of the enterprise and with his text introduce all drivers who work at the enterprise.

www.gazeta-unp.ru.

Order on fuel and fuel consumption standards

Norms installed for general purpose vehicles:

the base rate, expressed in liters per 100 km of the car run in the curb state (the indicator directly depends on the design of the vehicle, its categories, aggregates, destination and type of car, as well as directly from the fuel that uses it);
the transport rate, expressed in liters (the indicator includes the baseline and directly depends on the normalized loading of the car, the mass of the transported cargo, taking into account the conditions of operation of the vehicle);
per 100 km of car run, performed transport work;
by 100 ton-kilometers of a truck, carried out transportation, taking into account the road train with a trailer (semi-trailer) containing load or without it.

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Order on fuel consumption.

Orders on fuel consumption depending on the operating conditions of motor vehicles can be 2 types.

1. For the first type, the operating conditions of the car are not permanent. During the change, the car can be involved in the urban art, and outside the city, it can work in the hourly regime, and by piecework. Under these conditions, the write-off of fuel is made by counting each travel sheet to determine the specific runs for different modes of the car according to the basic or transport rate using boost (reduced) coefficients.

2. For the second type of car operating conditions, constant, non-changing modes of operation are characteristic. Under these conditions, fuel consumption for each travel sheet is determined by the work of summer or winter operational norm For general mileage. Motor transportation case in permanent and non-changing conditions - food delivery to shopping points in urban conditions.

An example of a 1-type order.

Order No.__ from ________________________

"On the write-off of fuel to the work of vehicles."

1. Install the following basic norms and admissions for age vehicles, respectively:

1.1 For a passenger car GAZ-3110 state. Number (___) - 12.2 l / 100 km of run and 10% per age.

1.2. For the cargo on-board car GAZ-3302 "Gazelle" state. Number (___) - 15.5 l / 100 km and 5% per age.

1.3. For Autofur GAZ-2705 state. Number (___) -15.0 l / 100 km and 5% per age.

2. Install the following transport rules and admissions for age respectively:

2.1. For the bus Kavz-3976 state. Number (___) - 30 l / 100 km and 10%.

3. Set the following rising and lowering coefficients common to all cars:

a) to work cars in winter (from 5 to 20%) - in general, for the winter or by months;

b) to work cars in the city - (+) from 5 to 25 percent;

c) on frequent technological stops - (+ 10% (except GAZ-3110);

d) in the winter period for starting and warming engines - (+ 8%);

e) outside the suburban zone - (-10%);

4. In the case of applying other premiums, the relevant entry is made in a responsible person in the "Special Marks" column of the track leaf.

5. Accounting is the write-off of fuel to produce in basic and transportation standards, runs in different modes using the above coefficients.

Director _________________

2. An example of a 2-type order.

Order number ___ from ________________________

"On the establishment of operational fuel consumption norms."

1. To establish the constant values \u200b\u200bof the enhancing premises to the basic fuel consumption standards:

winter surcharges - 15%; urban conditions 15%; frequent technological stops 10%; On start and engine warming in winter - 5%.

2. To establish the following fuel consumption operating norms and raising coefficients for car service:

3. The accounting of the fuel will produce on operational summer standards (May - October) and operational winter standards (November - April) on the overall mileage.

Director _____________________________

Avtotrans-consultant.ru.

[Complete name of the organization]

Order
on approval of fuel consumption standards and lubricants

[place of the publication of the order]

[Date of publication of the order]

In order to take into account and monitor the actual spending of fuels and lubricants and in accordance with the methodological recommendations of the "rate of consumption of fuels and lubricants in road transport", approved. By order of the Ministry of Transport of the Russian Federation of March 14, 2008, I order N AM-23-R:

1. To approve the following fuel consumption standards:

Model, brand, vehicle modification

Basic norm l / 100 km

Summer rate with [number, month] on [number, month]

Winter standard with [number, month] on [number, month]

2. To approve the following lubricant consumption standards:

Brand, car model

Transmission and hydraulic oils

Special oils and liquids

3. Control over the execution of this order shall be entrusted to [Position, F. I. O.].

[Head Position] [Personal Signature] [Initials, Surname]

The order is familiar with the order:

[Position] [Personal Signature] [initials, surname]

Approximate form of order on approval of fuel consumption standards and lubricants

Developed: the company "Garant", September 2010

The actual version of the document interested you is available only in the commercial version of the Garant system. You can purchase a document for 54 rubles or get full access to the guarantor system for free for 3 days.

If you are a user of the Internet version of the Guarantor, you can open this document right now or request hotline in the system.

Order on approval of fuel consumption standards and fuel and lubricants. Sample of the order for fuel consumption in the organization of a passenger car

Order on approval of fuel consumption standards and fuel and lubricants: Blank, Sample 2018

_______________________________________ (name of company)

Order N ____

In order to streamline the consumption of fuel and lubricants and confirmation of the reasonableness of inclusion in the cost of the tax on the income of the cost of consumed fuel and fuel and lubricants (hereinafter - fueling), guided by the order of the Ministry of Transport of the Russian Federation of March 14, 2008 No. AM-23-R "On the introduction The methodological recommendations of "Fuel consumption standards and lubricants on road transport",

Order:

Order on the costs of consumption and write-off of fuel and fuel sample

Companies using vehicles can take into account the costs of fuel and lubricants if there are necessary confirming documents for this. To streamline this procedure and ensure correct accounting of the costs of fuel, the norms of their consumption are established, and the corresponding order is drawn up.

The order on fuel consumption standards and other fuel and lubricants used in the maintenance of a car or other means of movement are drawn up in accordance with the disposal of the Ministry of Transport of the Russian Federation No. NAM-23-P of 03/14/08.

Standards for the SUM spending can be used typical installed by the Ministry of Transport. You can conduct control measurements and determine the norms of fuels for a particular vehicle. The results obtained are made in the form of an order.

Write off the cost of purchasing fuel and lubricants is drawn up with an act with an established frequency. For example, a period of one month can be set. In this case, after each month, an act of writing off, to which all substantive documents are applied. All papers are surreated to the accounting department for the correct accounting of the cost of fuel and goods in the company's expenditures. The periodicity of the write-off is reflected in the order.

How to arrange an order on the cost of the FU

From the title part of the text, it should be denoted the reasons for the preparation of the order: ensuring ordered and systematized accounting of expenditures on fuel and lubricants and fuel, confirmation of the validity of spending spending on the fuel. The latter is relevant to calculate the income tax.

At the administrative part of the order, expenses are established for various vehicles used by the enterprise. It is these standards that will be used when writing off fuel. Norms may differ for various climatic conditions, the time of year, the operating conditions of cars.

By order, specific flow numbers are set - in liters per kilometer. It is indicated how costs will be made - based on what documents, with which frequency. Determined by the date with which these standards will be used when writing off fuel.

In addition, there are orders to individual responsible persons, with the aim of competent accounting of costs and their application in the enterprise:

the head of the transport department is entrusted to ensure fuel consumption and other lubricants within the standards established in the order;

the Chief Accountant is given a disposal to control the design of the necessary documentation and the correct accounting of written off materials into expenses taking into account the norms;

The compiled sample of the order is introduced after approval by the manager, taking into account the date indicated in the administrative part.

Sample design

A sample of the order of fuel consumption standards and the write-off of fuel and lubricants - download.

Order approval of fuel consumption standards and fuel and lubricants 2018

On approval of fuel consumption

and fuel and lubricants

Sample order to write-print fuel under the norms

When developing standards for the write-off, fuel and weather conditions of the vehicle action area should be taken into account.

At the same time, correction coefficients expressed as a percentage are used in the calculations. With their help, it is possible to adjust the increase in or reducing fuel consumption, fuel and lubricants.

Who makes out

According to the generally accepted rules, the write-off of fuel, the fuel and lubricants are produced on the basis of the order, which issues the head of the enterprise.

At the same time, it uses the accumulative statements of travel sheets of the route of the vehicles, which are listed in the enterprise, relies on the actually spent fuel on the specified routes during the activities of vehicles.

The order for the approval of the provision of fuel debate of the SMM is issued taking into account the conclusion of the expert commission specifically created to conduct a survey of the expenditure of fuel.

In the course of his work, she identifies the volume of fuel to the lubricants to write off, after which it conveys his conclusion to the head of the enterprise. It should specify a person who will control the execution.

The main criteria when establishing the lifetime of the LSM are:

frequency of use of the vehicle;

production activities of the enterprise.

The procedure for debiting fuel is carried out periodically once a month in the deadline set by the collective agreement.

Each enterprise establishes the periodicity of the write-off independently, but there is a tight rule by which the fuel and lubricants are written off once in one month.

How to make and its sample

The order is issued in arbitrary form, respectively, the rules of the stationery office work. It should be noted that the cost of the costs of the HMS should be justified, so the list of standards for fuel consumption established in the enterprise must correspond to the actual volume.

It should lead a list of fuel consumption rates established by the enterprise. Types of standards for consumption of fuel, measurement in liters:

base norm used per 100 km mileage of the vehicle in its full equipment;

transportation rate, calculated by 100 km run, but the indicator is due to the vehicle's carrying capacity;

norma taking into account one ton of additional mass, if a trailer will be used;

the norm, designed to travel with the cargo, taking into account the maneuvering of the vehicle when performing loading and unloading operations;

the rate set by 100 km of mileage in the production of special types of work;

the rate, taking into account the special equipment, which is installed on the vehicle. It is calculated for one hour of work or one operation performed;

the rate, taking into account the operation of the autonomous heating device, shown for one hour.

It specifies a certain period of time for which it is necessary to write off the fuel, fuel. It is established depending on the season, the frequency of using the vehicle, the production activities of the enterprise.

The order is drawn up taking into account the results of the expert commission of the analysis of vehicles, the consumption of fuels in each of them separately.

Based on the order, the head of the structural unit is developing a plan for the supply of fuel and gas vehicles.

Conditions for the write-off of fuel

According to the generally accepted rules, the consumption of fuel consumption is drawn up on a special form with a unified form of statement "CHITING GSM".

It reflects all the information on the acquisition of the fuel and lubricants by each vehicle, its spending, the residue of fuel.

Previously, such a document was drawn up manually, but with the beginning of the use of computer equipment, he began to make up on a personal computer at each enterprise.

As a rule, the statement of expenditure of fuel and lubricants is compiled for one calendar month. It indicates:

full name of the enterprise;

name of the structural unit;

personal data of the driver;

brand, state number of the car;

the accountable period for which the literature of fuel will be made.

Its form is designed in the form of a table in which the columns fits:

serial number;

date;

the brand of gasoline used or diesel fuel;

oils and other types of fuel;

signature of the accountable driver;

total data.

As a rule, the statement is a material accountant, which is entrusted with the responsibility of accounting of fuel. Each driver gives him a check or consumable account, the data of which he lies in the statement.

The driver must sign on the statement, confirming the amount of the acquired type of fuel. At the same time, the data given in the statement and the track sheet should be similar. At the end of the past month, the statement closes to summarize.

All information presented in Vedomosti is transferred to the act for the write-off of fuel and lubricants.

It includes data on the total mileage of the vehicle, discharged from travel sheets. As a rule, the main indicators of the act on write-off are the volume of used fuel, common mileage, the absenteeism of the fuction.

How to write an office note

Under the notion of "service note" means business paper that is official. Its content reflects any problem that has arisen at the enterprise. It indicates ways to resolve the issue, summarized measures to eliminate the problem.

Its main purpose is the timely notice of the higher management, so the official note is responsible with his face.

The stationery office does not provide a unified form of an office note, so it is compiled in an arbitrary form. It can be transferred to the manual so on paper and electronically.

It is drawn up according to the rules of business paper, which provide for the indication:

the addressee is necessarily in the upper right corner. Personal data of the addressee, his occupied position;
document's name;
in the main part of the presentation of the essence of the problem, a situation requiring permission;
suggestions that contribute to resolve the situation, concrete measures;
personal Personal Person, his occupied position.

In essence, the service note is a form of internal correspondence, which is often conducted by structural units, any addressee from any official.

GLONASS

For the most part, the fuel consumption in addition to the track sheet is confirmed by any type of document that allows you to most fully establish a vehicle route.

For example, you can create a document according to accounting and control devices. It monitors the movement of the vehicle using the GLONASS satellite navigation system.

This explanation was set out in the content of the letter No. 03-03-06 / 1/354, which the Ministry of Finance of Russia published June 16, 2011.

Although many enterprises before the time specified in the letter were used to write off the fuel and lubricants as a single document - a travel sheet.

The Enterprise for the implementation of the WRC studying using the GLONASS system should enter into internal local acts of amendment, develop a new act or publish an order.

These measures are directed to give such a procedure for legal force. It should be noted that in the provisions of the Tax Code, the instructions of the Federal Law "On Accounting" will not be mentioned by the method of debiting fuel through the use of technique and the latest technologies.

Although the use of a satellite navigation system has received great popularity in recent years. But it also has the disadvantages that are revealed during the survey of vehicle drivers.

The system allows you to install with the greatest accuracy - when, how many kilometers a vehicle drove, what kind of fuel it has been spent.

Many enterprises by turning on the specified way to write off the fuel and lubricants practically ceased to use the norms approved by the Ministry of Transport. They disappeared the need for inventory.

To carry out the transition to a new way of writing off GSM, an order should be issued that cancels the previously applied decision-to-dimensioning methodology to the approved norms.

It needs to consolidate a new way of writing off through the GLONASS tracking system. The material accountant may at any time make a printout of data system that will attach to travel sheets. The write-off of the consumed fuel and fuel in such a situation is carried out on their basis.

It should be noted that the Ministry of Finance supports the specified method, as noted in the letter number 03-03-06 / 1/354, which was published on June 16, 2011.

And in conclusion, it should be noted that the procedure for taking into account the costs of fueling in the commission of taxes is determined by the taxation system that the enterprise applies.

It is entitled to use any method that allows reliable information about the consumed fuel, but must confirm the costs documented.

Video: GUM accounting - accounting of travel sheets

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Order on fuel and fuel consumption standards

Order on fuel consumption and fuel consumption standards - a document containing fuel consumption standards, as well as fuel and lubricants for each model of the car in the enterprise, given the operating conditions of the vehicle, as well as the car being executed.

The legislation of the Russian Federation has established some types of norms for general transport vehicles. These include:

Basic norm measured in liters. This norm is calculated per 100 km of vehicle run in a fully equipped state. As a rule, the indicator depends on the type of car, its designs, aggregates, as well as from the route of the vehicle and the mode of operation.

Transportation rate measured in liters. This norm is also designed for 100 km mileage of the vehicle. This indicator includes the basic norm, as well as depends on the car's carrying capacity, given the operating conditions.

The rate calculated per 100 km of the vehicle run.

The rate calculated on 100 ton kilometers of the freight vehicle. In this case, it is necessary to take into account the additional fuel consumption, which is summed up to the base rate. This is due to the operation of the car with additional cargo, trailer or road train.

In compiling the order of fuel consumption standards and the fuel and fuel, the operational factors to which climatic, road transport and others include climatic. This account is carried out using correction coefficients expressed as a percentage. Thanks to this indicator, you can trace a decrease or increase in the initial value of the fuel consumption rate and fuel.

The correction coefficient has a specific value. This indicator is established on the basis of a special document - an order or order compiled by the head of the enterprise or an authorized person.

There are exceptions when the correction ratio does not apply. These exceptions include cases when vehicles are operated below the city zone.

The order on fuel consumption and fuel consumption standards is compiled by the head of the enterprise transport department or an authorized person. This document is assigned by the signature of the company's head, as well as print printing.

Consumption rates of pcesson

Guided by the instructions on the procedure for applying fuel consumption norms for mechanical vehicles, machines, mechanisms and equipment approved by the Decree of the Ministry of Transport of the Republic of Belarus dated 16.06.2005 No. 28, I order: 1. Based on the collection of fuel consumption and lubricants for cars, automotive equipment, court , machines, mechanisms and equipment of the Republic of Belarus (Letter of the Ministry of Transport and Communications of the Republic of Belarus dated 01.01.1999) apply linear fuel consumption standards for used vehicles: - SEED TRAKER VOLVO FH-12 (state number qi 25-78) (fuel type - diesel fuel) - 25.0 liters per 100 km run; - PEUGEOT 405 passenger car (state number Ma 54-81) (type of fuel - diesel fuel) - 6.9 liters per 100 km run. 2. Apply an increase in the linear fuel consumption rate on the VOLVO FH-12: 2.1 tractor truck. When operating a car with a trailer - on each ton of its own weight of the trailer (5.8 tons) with a diesel population - by 1.3 liters, which is 7.54 liters; 2.2. When operating the onboard car with an awning, a car-van when operating without fairing on the car cabin - by 5%; 2.3. On intraference connectors and technical necessary (maintenance, adjustment work, engine hosting, etc.) The regulatory consumption of fuel is 0.5% of the total consumption per month in the absence of real savings. 3. Apply an increase in the linear fuel consumption rate on the PEUGEOT 405 1.9D car by 10% when traveling within Minsk. 4. Subject to the establishment of negative average daily temperatures for 5 days in a row, apply an increase in the linear fuel consumption rate by 10% for all cars. 5. If you need to use at the same time multiple allowances, the normalized fuel consumption is set to the amount of these allowances. Increase to apply before its cancellation by my order.

The presence of an order for the approval of the expenditure of the Fuel Commission of the FSA on a fleet will protect the company from tax claims

Articles on the topic

For a long time, the question remains a controversial: in what limits, the company has the right to take into account the cost of the fuel purchased for cars in the expenditures and is it necessary to normalize such expenses? Sustain to consolidate the provisions of the lunts in the internal order of the company

With an accelerated subparagraph 11 of clause 1 of Article 264 of the Tax Code of the Russian Federation, fuel and fuel and lubricant costs belong to other costs associated with production and implementation. In addition, the cost of acquiring a fuel is entitled to take into account the composition of material expenses on the basis of subparagraph 5 of paragraph 1 of Article 254 of the Tax Code of the Russian Federation (the letter of the Ministry of Finance of Russia of 10.06.11 No. 03-03-06 / 4/67).

At the same time, none of these norms of the Tax Code does not require normalize fuel costs when calculating income tax.

In letters from 10.06.11 No. 03-03-06 / 4/67, from 03.09.10 No. 03-03-06 / 2/57 and from 01/03/13 No. 03-03-06 / 1/6 Financial departments adds That such expenses are recognized only within the norms specified in the methodological recommendations of the "Norms of Fluid Fuel and Lubricant Materials" approved by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-P (hereinafter referred to as Methodical recommendations). The development and approval of the Own fuel and fuel standards of the Ministry of Finance of Russia approves only in relation to those vehicles for which guidelines did not establish the standards.

However, in 2013, in a letter dated 30.01.13 No. 03-03-06 / 2/12, the Ministry of Finance has changed its position, changing "obliged" to "entitled". At the same time, officials indicated that the Tax Code does not provide for the rationing of the specified costs.

In connection with ambiguous explanations of officials, the Company may secure himself from claims verifier, approving the order for the use of fuel and fuel regulations applied for tax purposes (see the sample on the right).

one . In the document, it is important to indicate from what point the provisions are valid. Considering the fact that fuel writing standards may relate to different time periods (summer or winter season), in the order it is advisable to specify the moment from which approved norms will be in force for tax purposes. In case of change, the company can make a new order with the relevant date. For example, in connection with the modernization of the vehicle, the company may need to increase fuel consumption rates.

2. In order, it is advisable to reflect the company's position on whether it is guided by the approved norms of the Ministry of Transport or applies independently developed standards. Of course, a safer option for the taxpayer is the establishment of norms in accordance with the methodological recommendations. Another option is to develop our own standards. But there are risks.

In particular, the Ministry of Finance of Russia in a letter from 01/30/13 No. 03-03-06 / 2/12 indicated that the company is entitled to use the norms established in guidelines. From here we can conclude that the responsibilities for the company do this is not established.

FAS of the Moscow District in the decision of 10/25/2012 No. A40-13623 / 12-75-66 also recognized the company's correctness that approved its own norms by order.

In another case, the court of the same district indicated that the rationalization of the costs of acquiring the provision of fuel, tax legislation not provided for, and the norms approved by the Ministry of Transport are not mandatory, as they are a recommendatory nature (Resolution of the Moscow District Facre of 25.07, 09/28/07 No. Ka-A41 / 9866-07).

The FAS of the Uralsky District in the decision of 20.02.08 No. A60-8917 / 07 indicated that the use of fuel consumption standards approved by the Ministry of Transport of Russia is erroneous, since these norms are established as a basis for planning the supply and control of fuel consumption and oils. Such rules are not intended to regulate tax relations. Similar conclusions are contained in the decision of the Fifteenth Arbitration Court of Appeal of 08/09/11 No. 15AAP-5336/2011.

At the same time, whatever the company's solution is to apply the norms established by the Ministry of Transport, or to independently develop on the basis of technical documents, it is more expedient to make a reference to documents on the basis of which accounting.

3. The company may establish an indefinite period of validity period, but it is safer to periodically revise the established fuel and fuel regulations. In practice, the organization indicates as a certain period of validity, for example, a calendar year, and establish an indefinite period. No requirement to legislation is established.

The absence of a revision procedure approved norms may cause errors in accounting. After all, in practice, a situation may arise, in which the company uses cars only in winter or exclusively in the summer or changes the terrain of their operation, - accordingly change and allowed to allow the fuel consumption standards.

four . The order includes detailed information about cars, including a car brand and its state registration sign. This details simplifies work as a company accountant and inspected. Detailed information will allow without errors to compare the norm on a specific vehicle and the costs of fuel and fuel responsible for it for tax purposes.

five . Detailed calculation of fuel standards in the document is especially important in relation to those vehicles for which the Ministry of Transport has not provided a flow standards. This applies to cars that have not been issued for a long time, or, on the contrary, new models, unique cars for which the rules are not installed.

According to the Ministry of Finance of Russia, the Company may establish norms on such cars may be based on technical documentation or information provided by the car manufacturer (letter dated January 14, 2009 No. 03-03-06 / 1/6). Analogous opinion The financial department has expressed the VAZ-217030 brand (letter from 22.06.10 No. 03-03-06 / 4/61).

Practice shows that companies that have written off fuel without specifying sources, on the basis of which fuel consumption standards for such cars were calculated, had to defend their opinion in court. Some courts supported taxpayers (for example, the resolutions of the FAS Moskovsky dated September 28, 2007 No. Ka-A41 / 9866-07 and the Central dated 04.04.08 No. A09-3658 / 07-29 (left in force of the definition of the Russian Federation of 14.08.08 No. 9586 / 08) counties).

Thus, in the event of a judicial dispute, it is important that the actual fuel consumption is documented and justified. In the decision of 16.09.10 No. F09-7311 / 10-C2, the FAS of the Ural District agreed with the company only because the documents presented in the aggregate confirmed the real amount of expenditures on the fuel.

6. In each region of Russia, in order to use the allowance for fuel standards, its winter period is set. In Annex 2, the Methodological Recommendations establishes the limit value of winter allowances for each region indicating in which region what months are considered winter. For example, for Moscow, winter time is the period from November 1 to March 31, 2013. During these months, the company has the right to apply winter surcharges to fuel consumption standards in the amount of 10%. For regions located in various climatic zones, but relating to one federal district, additional differentiation is not carried out.

Thus, since a single winter period has not been established for all regions, the reflection of such information in the local act will exclude confusion and errors in accounting, and will also save from claims of tax authorities.

7. An indication of the person responsible for using the approved fuel consumption standards will reduce the risk of financial losses. The appointment of a person on accounting for fuel and fuel and fuel from a tax point of view will ensure reliable and complete reflection of the acquired fuel and its use. In the case of verification, such a person will be able to provide tax authorities with detailed information on the calculation of fuel standards and its actual expenses, as well as clarify any nuances

Appendix 4. Norms of consumption of auxiliary materials in the production of whole milk products at the dairy plants and in the workshops of all-milk products during lactic, oil and cheerful plants

4.1. The rate of consumption of fabrics in the production of all-milk products at the dairy plants and in the workshops of all-milk products during lactic chains, oil and cheerful plants make up, P.M. per 1 t.

- in the production and shipment of milk - 0.24;

- in the production of kefir and other ferocular drinks - 0.3;

- in the production and shipment of cream - 1.4;

- in the production of sour cream - 1.7;

- in the production of curd of different fatness - 1.8;

- In the production of delicate curd - 0.66.

The rate of consumption of Boszya, Mitkalya, Lavsana on the bags in the production of cottage cheese correspond to those in clause 1.1 of Annex 1.

4.2. The rate of consumption of auxiliary materials during microbiological and chemical studies in the laboratory corresponds to those given in Appendix 1 (§ 1.2).

4.3. Laboratory chemicals consumption standards correspond to the Appendix 1 (paragraph 1.3).

The rate of consumption of chemicals of industrial and enzymes is contained in technological instructions for the production of dairy products.

4.4. The rate of consumption of packaging materials in the production of all-milk products at the dairy plants and in the workshops of all-milk products during long-term, oil-producing and cheerful plants correspond to the one in Appendix 1 (paragraph 1.4 - 1.9).

4.5. The cost of consumption of detergents and disinfectants, detergent inventory, lubricating oils in the production of whole-milk products at the dairy plants and in the workshops of all-milk products during lactic and oil and cheerful plants

1. When shipping unpasteidated milk solid and skimmed consumption of detergents, except for the soda-technical, nitric acid or sulfamic acid natra, complies with the standards of consumption of detergents on pasteurized solid and skimmed milk in flasks and tanks (clause 1.11, graph 5).

2. Norms are mounted on a 1 tons of a pasteurized normalized mixture or skim milk. On 1 tons of cottage cheese, the rate of consumption is calculated depending on the flow rate of the normalized mixture or skim milk per 1 ton of the product of a certain mass fraction of fat.

3. The cost of soda calcined for the production of products includes its consumption for washing flask, tanks, boxes, carts, and equipment, floors, etc.

4. Trinitrium phosphate technical discontinued and applies if there are remaps of this tool.

5. Soap consumption is provided for sanitary and hygienic targets for main production workers and for lubricating conveyors of filling lines of dairy products. The flow of soap of economic on one working auxiliary production is 0.17 kg per month and 0.1 kg of toilet soap per month.

6. In the case of industrial necessity, interchangeability of brushes and the rams, the use of the heres and brushes of other guests and that is allowed.

7. When producing products in a wider range, which is indicated in Table 4.4, the material consumption standards are similar to those provided in Appendix 1 (clause 1.11, 1.12, 1.13).

Lubricant Consumption Norms

The need for separator, machine and other types of lubricating oils is determined on the basis of data of passports or technical documentation for the operation of a specific equipment installed in enterprises.

Appendix 5.
to order
State AgroProme of the USSR
dated December 27, 1988 N 873

www.zakonprost.ru.

AutoRisti.ru.

Order on approval of the consumption of detergents of materials

Order on approval of the consumption of detergents of materials

Sample of the order of detergents

Does anyone have a sample of the order for the issuance of soap?

Judicial Department at the Supreme Court of the Russian Federation

2. To establish a schedule for performing cleaning work in domestic, office and industrial premises, enshrined behind the authorities and institutions of the judicial department system (Appendix N 2).

In accordance with paragraphs 5.2.70 and 5.2.74, the provisions on the Ministry of Health and Social Development of the Russian Federation, approved by the Decree of the Government of the Russian Federation of June 30, 2004.

In order to streamline the consumption of detergents, materials, tools and inventory used for the cleaning of household, service, industrial premises and territories, enshrined behind the authorities and institutions of the judicial department at the Supreme Court of the Russian Federation (hereinafter - the Judicial Department),

On approval of the rate of consumption of detergents, materials, tools and inventory for cleaning service, industrial premises and territories in bodies and institutions of the judicial department system at the Supreme Court of the Russian Federation

Order of the Judicial Department at the Supreme Court of the Russian Federation from N 37

3.1. Wet wines watches in office space, corridors, halls, tamburas and staircases.

Material consumption rates are set at the cost of servicing by one wardrobe 100 wardrobe numbers.

Floor washing, pads and steps, wet womb railings.

2. Detergents and cleaning products (powders, paste, soap, including liquid, etc.), inventory, tools and other materials used for household services and administrative premises are purchased by bodies and institutions of the judicial department within the allocated These goals are allocations in a decentralized order.

Appendix N 2.
to order
General Director
Judicial Department
with the Supreme Court
Russian Federation
of August 28, 1998 N 37

To maintain cleanliness and industrial sanitation:

Wet floor wrap in office furniture movements.

Order of the Judicial Department at the Supreme Court of the Russian Federation from N 37 - on approval of the expenditure of detergents, materials, instruments and equipment for cleaning service, industrial premises and territories in bodies and institutions of the system of the judicial department at the Supreme Court of the Russian Federation

3. In the absence of detergents and cleaning products, tools and inventory specified in the rules, their replacement is allowed to be similar.

In order to streamline the consumption of detergents, materials, tools and inventory used for the cleaning of household, service, industrial premises and territories, enshrined behind the authorities and institutions of the Judicial Department system at the Supreme Court of the Russian Federation (hereinafter - the Judicial Department), I order:

Washing marble floor, wet womb rubber flooring, doors (wooden and glass), stands, bedside tables for fire extinguishers, safes, batteries, windowsill.

4. Control over the execution of this order to entrust to the head of the judicial department of the judicial departments at the Supreme Court of the Russian Federation A.A. Slotyuk.

On approval of the rate of consumption of detergents, materials, tools and inventory for cleaning service, industrial premises and territories in bodies and institutions of the judicial department system at the Supreme Court of the Russian Federation

1. To approve the rate of consumption of detergents, materials, tools and inventory used for the cleaning of household, service, industrial premises and territories enshrined behind the bodies and institutions of the judicial department system (Appendix No. 1).

Appendix N 1.

Judicial Department
with the Supreme Court
Russian Federation
of August 28, 1998 N 37

Rounds of consumption and write-off of material reserves (detergents)

The write-off of material reserves establishes the Commission of the institution. The Commission of the Institution implements a study on compliance with the rules of operation, storage. The institution may approve the rate of consumption of cleaning and detergents calculated on the basis of the average actual expenses for the previous year. Approves the expense rate of the head by its order (by order).

1. Distribution of the Ministry of Health and Social Development of Russia dated December 17, 2010 No. 1122n "On approval of typical standards of free issuing to employees of flushing and (or) neutralizing agents and safety standards" Providing employees of flushing and (or) neutralizing means ""

Cleaning and detergent write-off norms can be established by a higher institution, such as for the order of 28.08.1998 No. 37 approved the rate of consumption of detergents for the cleaning of household, service, industrial premises and territories assigned to the bodies and institutions of the judicial department, by order

"Appendix No. 1
to order
Ministry of Health and Social Development of Russia
dated December 17, 2010 № 1122n

The rationale for this position is given below in the materials of the Glavbukh system.

To write off detergents, you can use the norms approved by the Order of the Ministry of Health and Social Development of Russia dated December 17, 2010 No. 1122n.

Tell me, please, are there any norms of consumption of cleaning and detergents for washing floors, walls, toilet bowls and shells for cleaning cabinets, hall, showers, locker rooms, sports halls in sports facilities. Is it possible to establish these norms yourself? How to calculate them correctly? What document to approve? If possible, respond to examples.

Legislative base of the Russian Federation

4. Acquisition of bleaching and expensive washing agents is strictly prohibited.

Appendix 10. Approximate Material Consumption Norms for the needs of budgetary institutions of the Ministry of Education of the USSR

3. Washing linen is made only in institutions (per group):

2. In the presence of washing machines for underwear, the linen is additionally issued to the laundry room:

Notes. 1. Exemplary consumption rate of materials are calculated for 1 month at the rate of:

in schools of the Community, boarding schools, HOS - on grade 1;

5. The Ministry of Press of the Union republics on the basis of exemplary rules can develop local norms on these and other materials, taking into account the specifics of the functioning of institutions of education of the republic.

Appendix N 1.
to the order of the general director
Judicial Department
with the Supreme Court
Russian Federation
of August 28, 1998 N 37

4. Control over the execution of this order is entrusted to the head of the judicial department of the judicial department at the Supreme Court of the Russian Federation A.A.Sotyuk.

3. Heads of the Offices and Department of the Judicial Department System in the constituent entities of the Russian Federation, take all necessary measures to effectively and rational use of material values.

Appoints employees of departments and departments that carry personal responsibility for the state of this work.

Order of the Ministry of Health and Social Development of the Russian Federation (Ministry of Health and Social Development of Russia) of December 17, 2010

25. Storage issued to workers of flushing and (or) neutralized funds, the employer carries out in accordance with the manufacturer's recommendations.

3. The acquisition of flushing and (or) neutralizing funds is carried out at the expense of the employer.

23. The issuance of liquid flushing and (or) neutralizing agents, packaged in the packaging with a capacity of more than 250 ml, can be carried out by applying dosing systems that are placed in sanitary and household premises. Replenishment or replacement of tanks containing flushing and (or) neutralizing agents are carried out as the specified means are spent.

21. On the works related to difficult, sustainable pollution (oil, lubricants, soot, petroleum products, varnishes, paints, including printing, resins, adhesives, bitumen, silicone, graphite, various types of production dust, including coal, metal etc.), in addition to solid toilet soap or liquid detergents, cleaning creams, gels and pastes are issued.

1. The standard of labor safety "The provision of workers of flushing and (or) neutralizing means" (hereinafter referred to as standard) establishes the rules for the acquisition, issuance, application and organization of storage of flushing and (or) neutralizing agents.

6. Washing and (or) neutralizing agents that remain unused by the expiration of the reporting period (one month) can be used next month while complying with their shelf life.

12. Selection and issuance of flushing and (or) neutralization funds are carried out on the basis of the results of certification of jobs under labor conditions carried out in accordance with the procedure for conducting job certification under labor conditions 1 (hereinafter referred to as the order).

On approval of the norms of consumables to ensure the activities of the KSU "Khabarovsk Social and Wellness Center of Disabled Khabarovsk Territory"

Approved
order of the Ministry
social protection of the population
Khabarovsk Region
july 15, 2008 N 129-P

Ministry of Social Protection of the Khabarovsk Region

________________________
* Weight 1 tablet - 3,125 grams.

Name of structural divisions and types of work

If you are looking for, you can download the sample at the end of this short article.

We also suggest you download on our resource Methodical recommendations AM-23P and addition to them on-50p. You can also find links to these two documents below. And now about the order itself.

The basis for the reasonable write-off of fuel consumption is not only the presence of the basic norm, which you found in the recommendations or ordered from us. The basis will be an internal document with the signature of the head in which the relevant data will be specifically indicated (on this below). This document is called order on fuel consumption standards.

Order on fuel consumption standards. CONTENT.

In order in Fabul, you specify about and for what purpose you are set by the fuel consumption rate. Further in the text of the order of the fuel consumption norms, you indicate on the basis of which you install them.

There are two options here.

First option - This is based on and / or adding to them and.

Second option - This is if you ordered. Then you indicate that on the basis of the completed settlements of Transport Consulting LLC under the contract (No., date).

The car needs to specify the brand and state registration sign. This is necessary for its identification.

Then again two options.

First- This is you specify immediately end operating norms, taking into account the correction coefficients. That is, summer norms, winter standards, with or without air conditioning, in the city or on the track (taking into account the summer and winter).

Second option (And in my opinion this is the most convenient option) - this is not the final operational norms, but the name of the correction coefficients with which you will work and their dimensions.

All options you can define for yourself. What more convenient for you to work and make it order on fuel consumption standards.

Sample of the order of fuel consumption standards

About the brose room of the order is compiled according to one of the options and this does not mean that it should be so. In any case, you can create or fix the downloaded sample under your organization. The main thing is to provide a binding of a particular car to a specific basic fuel consumption rate.

Basic fuel rate of the fuel of the Ministry of Transport

To AK and promised at the beginning of this short article, I attach you two documents of the Ministry of Transport, which will facilitate your work on the sounding of fuel consumption. Outcome:

TRANSPORT CONSULTING LLC is calculated by the basic norms (as well as) not to guess or fit into them, and we expect them to substantiate their flow to the supervisory authorities.
That is, to the question: "Can your car consume so much fuel?" There must be an answer: "Yes, maybe. Here is the calculation. "

Therefore, we will calculate, adjust and coordinate individual real standards for a reasonable write-off.

Your problems are our decision.

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