The company pays tax on the profits earned. Transport costs are not included in the amount of profit and taxes are not paid from them if all transport costs are documented, therefore, documentation of costs must be carefully kept for tax reporting.
It is necessary
- - waybills;
- - checks;
- - contract;
- - payment financial documents.
Instructions
Step 1
Delivery of goods by transport can be carried out according to waybills of the unified form No. 4-C or No. 4-P. Attach a receipt or an expense sheet to each waybill to confirm payment for fuels and lubricants.
Step 2
A driver who has received a waybill and has refueled a vehicle at a gas station must receive a check. After the trip, all documents are submitted to the accounting department. The settlement period for tax reporting is 3 months. During the entire billing period, all documents must be kept in a safe, then the accountant sums up the costs incurred for transport.
Step 3
Then you can act in three ways. First, consider all expenses incurred as indirect and write off the entire amount spent once, second, include expenses in the amount of the cost of the goods, third, consider all expenses as direct, in this regard, write off them from the profit of the enterprise.
Step 4
To confirm the cost of transport for the delivery of goods by third parties, conclude a service agreement. Indicate the shipping cost in it. This document will be a confirmation of the costs incurred. Keep financial documents confirming payment for the delivery made for presentation as tax returns.
Step 5
If you have lost documents that confirm the amount of transportation costs, get duplicates. If you cannot get duplicates, then you will have nothing to present as evidence for tax reporting. The entire amount of tax is deducted from unproven expenses at the rates charged for profit.
Step 6
Those responsible for the loss of documents confirming transportation costs, you have the right to punish, including financially and forcibly deduct all losses incurred by your enterprises from the overpaid amount of taxes.
