PRO inclusion of travel expenses as deductions under corporate income tax and reflection in the tax return 100.00

29.

Why is income tax so important and what else is interesting? At the legislative level, the Republic of Kazakhstan tries to take into account all possible nuances in order to reduce the burden on tax payers. Therefore, there are a number of deductions that affect its amount, which we will dwell on in more detail.

Of course, it is important that all salary deductions are made correctly. But not all of them can be processed automatically, as the Tax Code warns.

The amount of travel allowances has been changed in Kazakhstan

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Daily allowance in 2021

Export from Russia to Kazakhstan – VAT

Business trip under the Labor Code of the Russian Federation

Unified form T-10 (travel certificate)

Foreign business trips in 2021: we arrange and pay for them

It is often necessary to send an employee abroad for official purposes. There are specific features for business trips to CIS countries and EAEU countries (Armenia, Belarus, Kyrgyzstan, Kazakhstan, etc.). The employer must understand what documents need to be prepared for a trip to a country with a visa-free regime with Russia, know the answers to other questions, for example, what the daily allowance will be when traveling to Kazakhstan or, if there is a business trip to Belarus.

Any employee trip must be documented correctly, this will prevent possible claims from the tax authorities. The organization develops an internal document (regulations, order) regulating the procedure for processing business trips. It is not mandatory, but it is convenient if all the features are described in detail (for example, the amount of daily allowance for different countries and what expenses are reimbursed).

Polet LLC sent its employee A.P. Vasilyev. on a business trip to Kazakhstan. The company has approved the Regulations on Business Travel, which states: “business trip to Kazakhstan - daily allowance (2019) is set at 3,000 rubles for each day of stay abroad.” In Kazakhstan Vasiliev A.P. stayed 2 days.

When approving the advance report, the accountant of Polet LLC made the following calculations:

2 days x 3000 = 6000 rubles - daily allowances are accrued for the days of stay in Kazakhstan,

2 days x 2500 = 5000 rubles - the norm established by the Tax Code of the Russian Federation for personal income tax purposes for daily allowances on business trips abroad,

6000 – 5000 = 1000 rubles – the amount of excess of the actual daily allowance over the norm,

1000 x 13% = 130 rubles – personal income tax is charged for withholding from Vasiliev A.P.,

1000 x 22% = 200 rubles – Pension Fund insurance premiums are accrued,

1000 x 2.9% = 29 rubles – FSS contributions are accrued,

1000 x 5.1% = 51 rubles – FFOMS contributions.

How is payment made on business trips?

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In December 2021, the government, at the initiative of the Agency of the Republic of Kazakhstan for Civil Service Affairs and Anti-Corruption, introduced a number of changes to the current rules for reimbursement of expenses for business trips, aimed at simplifying reporting and eradicating manifestations of “everyday” corruption, in accordance with successfully applied practice in international organizations (UN, OECD) and developed countries. The director of the anti-corruption service department of the ADSPC Daniyar Sabirbaev spoke about this at a briefing, the press service of the ADSPC reported. According to the adopted innovations, state bodies, taking into account the specifics of their activities, are given the right to independently develop and approve the internal procedure for sending on business trips in accordance with the provided budget.

At the same time, the amount of reimbursement for travel expenses for renting residential premises remained unchanged and is determined in accordance with the approved standards based on the monthly calculation index.

Answered by: Meruert Chukeyeva, expert of the ES “ACTUALIS: Chief Accountant”, Professional accountant of the Republic of Kazakhstan, Almaty According to paragraphs. 5 of paragraph 7 of Chapter 3 “Procedure for reimbursement to foreign countries” of the Rules for reimbursement of expenses for business trips at the expense of budgetary funds, including to foreign states, approved by Decree of the Government of the Republic of Kazakhstan dated May 11, 2021 No. 256 (hereinafter referred to as the Rules): - expenses for the rental of residential premises are reimbursed to employees located abroad at the following rates (per day per person): for other government employees not listed in paragraphs two, three, four of this subparagraph - at the cost of a single hotel room according to the standard classification; No. State Per diem Classification of hotel rooms USD

In accordance with the Labor Code of the Republic of Kazakhstan dated November 23, 2015, the Government of the Republic of Kazakhstan DECIDES: 1. Approve the attached Rules for reimbursement of expenses for business trips at the expense of budgetary funds, including to foreign countries. 2. Submit to the Government of the Republic of Kazakhstan dated September 22, 2000 No. 1428

“On approval of the Rules on business trips within the Republic of Kazakhstan of employees of state institutions maintained at the expense of the state budget, as well as deputies of the Parliament of the Republic of Kazakhstan”

(SAPP of the Republic of Kazakhstan, 2000, No. 41, Art.

What are the estimated indicators approved for 2021?

The organization has the right to decide for itself whether it will issue an advance for daily allowance in convertible currency, the currency of the destination country, or in rubles at the exchange rate on the day of departure. If the money was issued in foreign currency, then after the employee returns from a business trip and prepares an advance report, daily allowances and expenses abroad in foreign currency are recalculated at the rate of the Central Bank on the date of approval of the advance report (clause 7 and appendix to PBU 3/2006).

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Daily allowances are exempt from personal income tax and insurance contributions up to 700 rubles. for each day you are on a business trip in the Russian Federation.

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Let's give an example. Let’s say an employee was on a business trip for 5 days. He was accrued daily allowance at the rate of 1,000 rubles. per day. The daily allowance was 5,000 rubles (1,000 rubles x 5 days). The amount of 3,500 rubles (700 rubles x 5 days) is exempt from income tax. The accountant included in the tax bases for personal income tax and contributions a daily allowance in the amount of 1,500 rubles (5,000 rubles - 3,500 rubles).

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The same rules apply here as for other business trips abroad. But there is one peculiarity: when crossing the border of the Russian Federation, border guards do not put any marks on the international passport. Therefore, the date of crossing the border is determined by travel documents (clause 19 of the Regulations on Business Travel).

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The employee went on a business trip to Kazakhstan on May 18, 2021, and returned back on May 22, 2021. The duration of the business trip was 5 days. The employee was accrued daily allowance at the rate of 3,000 rubles. in a day. The daily allowance was 15,000 rubles (3,000 rubles x 5 days).

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From the travel documents it follows that on May 18 the employee left Moscow by train at 19:20. The train arrived at the border with Kazakhstan (Petukhovo station) on May 20 at 09:00. This means that the dates May 18 and May 19 are considered days spent in Russia. And the date May 20 - the day of crossing the border - is considered a day spent in Kazakhstan.

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The worker returned back on May 22 by plane. Departure from Almaty took place at 15:00, and arrival in Moscow at 22:00. This means that the date May 22 is considered a day spent in Russia.

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It turns out that the days spent in Russia are May 18, May 19 and May 22 (total 3 days), and the days spent in Kazakhstan are May 20 and May 21 (total 2 days).

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The following amount is exempt from income tax: for 3 days in Russia - 2,100 rubles (700 rubles x 3 days); for 2 days in Kazakhstan - 5,000 rubles (2,500 rubles x 2 days).

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The accountant included in the tax bases for personal income tax and contributions a daily allowance in the amount of 7,900 rubles (15,000 rubles - 2,100 rubles - 5,000 rubles).

What are the daily allowances for business trips abroad in 2021?

The worker returned back on May 22 by plane. Departure from Almaty took place at 15:00, and arrival in Moscow at 22:00. This means that the date May 22 is considered a day spent in Russia.

It turns out that the days spent in Russia are May 18, May 19 and May 22 (total 3 days), and the days spent in Kazakhstan are May 20 and May 21 (total 2 days).

The following amount is exempt from income tax: for 3 days in Russia - 2,100 rubles (700 rubles x 3 days); for 2 days in Kazakhstan - 5,000 rubles (2,500 rubles x 2 days).

The accountant included in the tax bases for personal income tax and contributions a daily allowance in the amount of 7,900 rubles (15,000 rubles - 2,100 rubles - 5,000 rubles).

Condition . The employee was on a business trip for 10 days: from June 1 to June 10. Daily allowance:

for 9 days - 40 euros per day;
for 1 day of return to Russia - 700 rubles.

On May 30, an advance in the amount of 360 euros and 700 rubles was issued against the report.

Exchange rate (conditionally) euro:

on the date of issue of the advance (May 30) - 70 rubles. for 1 euro;
on the date of approval of the advance report (June 14) - 68 rubles. for 1 euro.

Solution . The daily allowance will be included in income tax expenses in the amount of:

40 euro x 70 rub. x 9 days = 25,200 rub.
Daily allowance in Russia = 700 rubles.
Total : 25,200 rub. + 700 rub. = 25,900 rub.

If an employee goes on a business trip in a personal and company car, then you can count the days using a memo. The employee must provide it upon returning from a business trip along with documents confirming the use of transport to travel to the place of business trip and back (waybill, for example, in form No. 3), invoices, receipts, cash receipts, other documents confirming the route).

In other cases, the number of days for which daily allowance must be paid is determined by travel documents.

For business trips outside the Russian Federation, you pay daily allowance in the amount established in the company’s internal documents.

Daily allowance for a one-day business trip

By law, there is no minimum travel period established. A trip on behalf of the employer can be a one-day trip. We arrange such a trip as a multi-day business trip (we issue an order and put the appropriate mark on the time sheet: “K” or “06”).

Afterwards the employee reports for the trip. The employer reimburses him for expenses, such as travel, as well as other agreed amounts. Is there a daily allowance? By law, daily allowances are not paid for “mini-trips” around Russia. Leaving an employee completely without money, even on a one-day business trip, is not the best idea, even if it is legal. How can you get out of the situation?

Documents to confirm expenses

After an employee returns from a business trip, he needs to complete and submit a business trip report. Checks and other forms are attached to this document, with which you can confirm the legality of spending accountable amounts.

These include:

Documents confirming the rental of accommodation for accommodation during the trip. These include receipts, a rental agreement for private housing, and a hotel bill. Each document must indicate the number of days that the employee lived in a given place, as well as the cost per day.
Documents that can be used to confirm travel to the place of business travel and return back to the company. This includes travel tickets, coupons, checks for bed linen, etc.
Documents to confirm the use of taxi services - receipts, tickets, checks, etc.
An official note from the employee, to which he attached receipts from the gas station - in case he used his own transport during the trip;
An official note stating the absence of supporting documents due to loss or other circumstances;
Documents confirming other one-time expenses (receipts from the storage room, for payment of cell phones, etc.)

Attention: there is no need to confirm the daily allowance for business trips in 2021 and the direction of its expenditure in any way.

Tags: Business trip

What is the MCI in Kazakhstan in 2021?

The employer, at its own decision, can pay the employee a certain amount instead of daily allowance.

Daily allowance for one-day business trips:

abroad - in the amount of 50% of the daily allowance for business trips abroad, established in the company’s local documents;
in Russia - in general, they are not paid, but you can set the payment to the employee yourself.

Business trips to CIS countries (for example, Kazakhstan, Belarus, etc.) are a special case. During such business trips, they do not put marks in the passport about crossing the border. Daily allowances for such trips are calculated in a special manner: the date of crossing the border is determined by travel documents (clause 19 of Regulation No. 749 “On the specifics of sending workers on business trips”).

For more information on how to pay daily allowances for business trips to the CIS countries, read the article by Kontur.Schools “Two difficult questions when arranging a business trip: calculating average earnings, daily allowances for business trips to the CIS countries.”

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By its very definition, per diem is a fixed amount for one day. To calculate, you need to know this amount and the number of days that need to be paid.

The specific amount of daily allowance for commercial organizations is not determined by law.

The company itself decides how much it can and will have to compensate the employee for being away from home while performing his work.

These amounts may differ for an ordinary employee and a representative of management.

The enterprise must have an internal act on the basis of which the accounting department calculates daily expenses.

These amounts can be stipulated in the local “Regulations on business trips”, or in a separate order from the manager establishing daily allowances for trips within Russia and to foreign countries, or in an employment contract.

The posted worker is given an advance amount of daily allowance, calculated based on the established amount at the enterprise and the number of planned days of the business trip.

Employee Meshkov, according to the order, must go on a business trip by train across Russia at 23:40 on 05/10/2021, and return at 00:20 on 05/14/2021.

For each day, by decision of the company, he is entitled to a daily allowance in the amount of 3,200 rubles.

Calculation:

1. Days on a business trip – 5. 2. Accrual amount – 3,200x5=16,000 rubles. 3. Personal income tax – (3,200-700) x5x13%=1625 rub. 4. Amount to be paid – 16,000-1625=14,375 rubles.

After the end of the business trip and the employee submits a trip report to the accounting department, the amount of daily allowance will be adjusted, if necessary.

If the employee was on a business trip longer than planned, he will receive compensation for additional days.

In case of premature return, he is obliged to return the unspent money to the cashier, or it will be deducted from his salary.

The days of departure and arrival are determined:

according to travel documents provided by the posted employee - in the case of public transport (train, plane);
based on a memo if personal transport was used.

When traveling abroad, a document confirming the day of crossing the border is a passport. Based on the marks in it, the accountant will calculate the “foreign” daily allowance rates.

If the trip took place to one of the CIS countries, when crossing the border with which a mark is not placed in the international passport, then the date of passage across the border is determined by travel documents.

In this case, for those days that the employee travels through Russian territory, Russian daily allowances are paid and the limit established for the Russian norm is applied.

And after crossing the border and being on the territory of another country, the norms in the CIS for foreign travel will be used.

At least one day before departure, the company is required to give the employee an advance payment, which includes daily allowance. Otherwise, he has the right not to go.

According to labor legislation, payment of daily allowance in 2021 is made in advance in one of the following ways:

cash;
transfer.

By receiving an advance, the employee becomes obligated to account for the funds upon returning to the place of work.

Documentary confirmation of the targeted expenditure of daily allowances in 2021 is not required.

This money is spent by the business traveler at his own discretion. Supporting documents are needed only to determine the number of days on a business trip.

Video: Example of calculating travel expenses and daily allowances.

Let's look at the main types in more detail:

Daily allowance – expenses for personal needs (food, independent search for housing).
Travel cards - payment for using public transport, paperwork for travel on it, bed linen on trains.
Renting residential premises - booking housing, renting a room or apartment (regardless of the location - the destination of a business trip or a place of forced stop).
Others - mobile communications (office telephone conversations), Internet (e-mail correspondence on work matters), postal and telegraph (correspondence on official matters), banking (currency exchange) services.

These expenses on business trips are indicated in the collective agreement (as an alternative document - a local act) of the enterprise or company. Provides for what is considered necessary, with justification for the purposes of income taxation (that is, it does not reduce the income tax of the company itself).

Taxation

The norms for the amount of daily allowance are fixed in the Tax Code:

If the employee travels within the country - 700 rubles;
If the employee is sent to another state - 2,500 rubles.

If an employee receives daily allowances within these standards, then they should not be reflected in any tax returns, nor should taxes and contributions be calculated.

But if, by decision of management, the daily allowance is paid in a larger amount, then personal income tax must be charged on the excess amount.

This step must be completed on the final day of the month in which the employee submitted his expense report. The amount of calculated tax is subject to deduction from his salary.

The amount of tax withheld is subject to reflection in reports 2-NDFL and 6-NDFL. In addition, they are required to accrue contributions to social funds, with the exception of deductions for injuries.

It is necessary to determine the amount of contributions at the end of the month when the employee submitted his advance report for consideration. The calculation is made by including the amount of excess daily allowance in the general base for calculating deductions.

Attention: when calculating income tax, there is no obligation to take into account the amount of daily allowance. They must be included, within the limits set by the enterprise’s internal regulations, in the tax base. They are recorded on the same day when the employee submitted the completed advance report.

Amount of daily travel expenses in 2021

Travel allowances may vary for each seconded specialist. This depends on the position held by the employee. The amount of daily allowance in 2021 is not limited by Russian legislation. No changes are expected in 2021. The amount is indicated in the collective agreement (or local act) based on the Tax Code of the Russian Federation, and is not subject to personal income tax.

A seconded employee receives money for all days spent on a business trip. This amount includes, in addition to main working days:

weekend;
holidays;
days on the road;
forced stop;
sick leave.

The daily allowance for expenses from business trips within the Russian Federation should not exceed 700 rubles per day, and abroad - 2,500 rubles per day.

Based on legislative acts, employees sent on a business trip for one day are not provided with payment of daily expenses. But the Supreme Court of Russia ruled (2012): to allow such payments for one-day business trips of less than a day (24 hours). At the same time, use the clause that these are not full payments, compensation for “other” expenses of a seconded specialist (tax-free for amounts up to 700 rubles).

When calculating daily allowances for business trips abroad, it is also necessary to take into account the number of days spent directly outside the state. The days when the seconded employee was abroad not all of the business trip, but only part of it, are taken into account. How to determine this? Special marks in the specialist’s international passport, which are made at the customs service, will help here.

A nuance of business trips outside the state is the calculation of days: from the day the seconded specialist crossed the border of the Russian Federation, the daily allowance will be paid in the currency of the country where he will stay until the moment of departure. From the day of entry into the Russian Federation (the moment of crossing the border), daily allowances will again be calculated in rubles in accordance with the legislative norms of the state.

Their size is calculated on the basis of internal regulatory documents, which stipulate the corresponding amounts for each day. The only thing to consider is that exceeding the established amount limits (2,500 rubles per day) may result in the collection of additional taxes.

In a situation where the duration of a business trip abroad is no more than a day, then the company pays the employee only 50% of the established payment standards in the currency of the country to which the trip is prescribed.

It is also necessary to remember that when determining the tax base for foreign daily allowances, you should always take into account the exchange rate of the Central Bank of Russia at the time of issue and on the date of actual income (expenses). And even if there is a difference in the exchange rate, personal income tax is charged.

In 2015, the government abolished the following travel documents:

official assignments (prescription of travel purposes);
travel certificate;
reports after returning from a trip.

In 2021, all data on the business trip will be recorded in a memo, to which accompanying papers will be attached. The advance report contains information about the amount of expenses of the seconded specialist (it is completed within three days from the date of return from the trip).

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If a planned business trip is cancelled, the employee can receive money for unused tickets. You can also get a refund of the amount spent on obtaining a visa except for the fee paid.

It is worth considering that when returning tickets, the airline in most cases returns only part of their cost (especially on cheap fares). In this case, the difference in the amount paid and the amount returned is usually justified as a fine for violation of transportation rights.

If force majeure occurs during the business trip itself (bad weather, flood, plane breakdown, etc.) and the employee cannot return home on time, then the company must provide him with daily allowance and pay for the necessary accommodation. In this case, the employee must put a stamp/mark on the travel document (certificate) with the actual date of departure. If a travel document is not provided for by the organization’s accounting policy, then a document confirming the fact that the employee was delayed through no fault of his own can be a certificate from the airport about the cancellation or delay of the flight.

Unlike official and standard air and train tickets, hotels do not always provide guests with the required documentation of accommodation, limiting themselves to cash receipts or handwritten receipts.

According to the law, hotels are not required to issue a strict reporting form to guests. A special hotel form No. 3-G has been installed: if a hotel uses it, then it does not need a cash register. Your accounting department should formally accept both documents as proof of residence.

To prevent possible disagreements with persistent accounting employees, it is better to call the hotel before booking and find out what documents confirming your stay they will be able to provide.

Keep records in Kontur.Accounting - a convenient online service for calculating salaries and sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.

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daily travel expenses up to 700 rubles for each day of a business trip are not subject to taxation, however, if the organization by some internal act has established a different daily allowance, then tax from individuals is levied on the amount exceeding 700 rubles;
transport costs - the cost of tickets for all types of transport that an employee can use to get to their destination and back, do not have fixed values and depend on the cost of a travel document, which also reduces the tax base. However, if the station, airport or pier is located at a distant distance from the traveler’s place of work, then the additional costs of travel to the place of departure will also be included in transportation costs. In addition, if the collective agreement provides for reimbursement to employees of expenses not only for public transport, but also for a taxi or car rental during a business trip, then letter of the Ministry of Finance No. 03-03-06/4/80 dated July 21, 2011. provides for this option and makes it possible to take these reimbursements into account when taxing profits.
living expenses take into account all possible payment methods and categories of housing. In addition, there may be a reservation of accommodation, which is not included in the list of additional services and, after the return of funds to the employee, can be included in the tax calculation. Additional services (beauty treatments, sauna, swimming pool, gym, maintenance and leisure clothing) do not affect the tax base. If an organization purchases housing for rent, expenses are recorded in accordance with the rental agreement. In this case, the expenses are classified as “other” and will reduce the tax base.

What is common to all travel expenses when performing a work assignment abroad is that both the daily allowance and the cost of renting accommodation must be within the framework of internal regulations. Transport costs have the same provisions as the costs of movement within the Russian Federation. However, travel costs are supplemented by the costs of issuing travel documents and medical insurance, mandatory fees and payments (consular, airfield, entry for vehicles).

The daily allowance for a business trip abroad also has a limit for calculating personal income tax and is 2,500 rubles, which is transferred and paid in foreign currency. The employee also receives an advance in foreign currency based on the number of days spent abroad, while while traveling through the territory of Russia, funds are issued in Russian rubles, when crossing the border outside of Russia - in foreign currency, and when entering the Russian Federation again in Bank of Russia rubles.

If a business traveler leaves the Russian Federation for one day, then the payment of travel expenses in foreign currency is reduced by 50%, and if this is a business trip to the Commonwealth countries, then even a mark on crossing the border is not made.

Payment of travel allowances in the coming 2021 will be carried out according to the scheme of the previous period. It is possible that the minimum daily allowance will increase. This may occur due to changes in the PM and minimum wage. Preliminary information shows that travel allowances will be calculated as follows:

business trips within the country are paid in the amount of 60 UAH/day;
a business trip outside of Ukraine in monetary terms depends on the established exchange rate and the type of country.

If the legally established amount of daily travel allowance was exceeded by the employee, the excess money will be taxed. In the new year 2021, for individuals it will be 18% (income tax) and 1.5% (military tax). These manipulations are reflected in the tax report according to Form 1DF and are indicated as an additional benefit.

Important! Daily allowances in 2021 in Ukraine for state employees and civil servants are fully financed from the local or regional budget. Therefore, each expense item must be documented.