Legislative base of the Russian Federation. Legislative framework of the Russian Federation Government Decree dated 08.02 02 92

Decree of the Government of the Russian Federation of February 8, 2002 N 92

On the establishment of norms for the expenses of organizations for the payment of compensation for the use of business trips personal cars and motorcycles, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses associated with the production and sale

(as amended November 15, 2002, February 09, 2004)

see also

see also On establishing the amount and payment of compensation for the use of a personal car for business purposes And About changing the amount of compensation for the use of a personal car for business purposes

see also

LetterMinistry of Finance of the Russian Federation of March 14, 2003 N 04-04-06 / 42 On the amount of income tax individuals and UST compensation for the use of personal vehicles for production purposes.

LetterMinistry of Finance of the Russian Federation dated December 29, 2006 N 03-05-02-04 / 192 On the issue of taxation of compensation payments to an employee for using his personal transport for business purposes

LetterMinistry of Finance of the Russian Federation of November 16, 2006 N 03-03-02 / 275 On the amount of compensation for the use of personal cars and motorcycles for business trips

In accordance with the Tax Code of the Russian Federation, the Government of the Russian Federation decides:

1. Establish the following rates of expenses of organizations for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining the tax base for corporate income tax, such expenses are related to other expenses related to production and sale:

(rubles per month)

Passenger cars with

engine displacement

Up to 2000 cu. cm inclusive - 1200

Over 2000 cu. cm - 1500

Motorcycles - 600.

When applying the simplified taxation system, these norms are used from January 1, 2003 to determine the cost of paying compensation for the use of personal cars and motorcycles for business trips.

When applying the system of taxation for agricultural producers (single agricultural tax), these norms are used from January 1, 2004 to determine the cost of paying compensation for the use of personal cars and motorcycles for business trips.

2. This Resolution enters into force on the day of its official publication and applies to legal relations that arose from January 1, 2002.

Chairman of the Government of the Russian Federation M.KASYANOV

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Tax Code of the Russian Federation part one dated July 31, 1998 N 146-FZ and part two dated August 5, 2000 N 117-FZ

Article 264 Other expenses associated with production and (or) sale

11) expenses for the maintenance of official transport (road, rail, air and other types of transport). Expenses for compensation for the use of personal cars and motorcycles for business trips within the limits established by the Government of the Russian Federation;

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Comments

Expenses for the maintenance of official transport (road, rail, air and other types of transport). Compensation expenses for the use of personal cars and motorcycles for business trips.

First of all, we note that this The current legislation does not contain the concept of official transport. As a rule, this term refers to the transport used to carry out managerial functions. In general, official vehicles include cars, buses and minibuses that carry out the functions of transporting passengers, as well as rail, air and other types of transport owned by the enterprise and used for official purposes.

Note that under this article, the costs include parking fees. company car. However, for correct design it is recommended that the relationship with the company that maintains the car park be drawn up in the form of a written contract for the provision of services with the wording "for the maintenance of car N ... in the car park of the company" ... ". In addition, the company must confirm the need to maintain vehicles, including rented, in a paid parking lot (for example, the company does not have its own garage or parking lot).

In the event that personal vehicles are used for business trips, then compensation is taken into account as part of expenses within the limits established by the Government of the Russian Federation. These norms were established by the Government of the Russian Federation of February 8, 2002 N 92 "On the establishment of norms for the organization's expenses for the payment of compensation for the use of personal cars for business trips, within which, when determining the tax base for the organization's income tax, such expenses are included in other expenses associated with production and distribution.

In accordance with the said resolution, the following rates of expenses of organizations for the payment of compensation for the use of personal cars for business trips are established, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses related to production and sale:

- for cars with an engine capacity of up to 2000 cubic meters. cm inclusive - 1200 rubles per month;

- for cars with an engine capacity of more than 2000 cubic meters. cm - 1500 rubles per month.

The norms for the payment of compensation for the use of personal motorcycles for business trips, within which, when determining the tax base for corporate income tax, such expenses are related to other expenses associated with production and sale, have not been established.

Compensation for the use of personal cars for business trips

The cost of compensation for the use of personal cars for business trips is included in the cost of products (works, services) as part of the costs associated with production management. For tax purposes, these costs are accepted only within the limits established by law.

According to of the Government of the Russian Federation of February 8, 2002 N 92 "On the establishment of norms for the expenses of organizations for the payment of compensation for the use of personal cars for business trips, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses related to production and sale" the following compensation rates apply for the use of personal cars with an engine capacity for business trips:

Up to 2,000 cm3 inclusive - 1,200 rubles. per month;

Over 2,000 cm3 - 1,500 rubles. per month.

Thus, the amount of allowable costs depends on the engine displacement of the car, and not on its brand. Consequently, when calculating income tax, organizations can take into account compensation to owners of foreign cars. There is no compensation for motorcycles.

Conditions and procedure for payment of compensations for the use of personal vehicles for official purposes are established letter of the Ministry of Finance of Russia dated July 21, 1992 N 57 "On the conditions for paying compensation to employees for the use of their personal cars for business trips" (registered with the Ministry of Justice of Russia on July 22, 1992 N 13). Payment of compensation is made if the work of employees by the nature of production (service) activity is associated with constant official travel in accordance with their official duties.

To receive compensation, the employee must submit a personal application to the accounting department of the organization; copy of the technical passport personal car certified in the prescribed manner; a copy of the power of attorney duly certified when using a car by the owner's power of attorney.

An employee who uses a personal car for business trips under the power of attorney of the car owner is paid compensation in the same manner as compensation is paid to an employee who is the owner of the car.

The basis for paying compensation to an employee is the order of the head of the organization, which provides for the amount of this compensation, depending on the intensity of the use of the car for business trips.

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Order

N___ "____" _________ 2002

On the determination of the amount and payment of compensation

for the use of a personal car with a worker

engine capacity _____ cu. see official purposes

Due to the fact that the work __________________________________________

(specify position)

due to the type of production activity is connected with permanent official

trips in accordance with his official duties, for these

purposes, a personal passenger car with an engine capacity is used

cube. cm.

I order:

1. Pay monthly starting from "__" ______ 2002

compensation for the use of a personal car forofficial

trips according to the norms stipulated by the legislationRussian

Federation established for a passenger car with a working volume

engine ____ cub. cm in the amount of ______ rubles per month.

2. Compensate maintenance costs additionallypassenger car

car in the amount of ______ rubles per month.

Head of the organization _______________

(signature)

Changes in the amount of compensation (in cases of changes in legislation, change of car, etc.) must also be reflected in the order of the head of the organization.

Order

N ___ "___" _______ 2002

About changing the amount of compensation for use

personal car for business purposes

In connection with _______________ (indicate the reason for the change in size

Compensation)

I order:

1. Starting with "___" _______ 2002, change

_________________________________________________________________________

(surname, name, patronymic of the employee)

the amount of compensation for the use of a personal car for

business trips.

2. The amount of monthly compensation will be _________ rubles.

Head of the organization ________________

(signature)

IN letter of the Ministry of Finance of Russia dated July 21, 1992 N 57 states that the amount of compensation provided to an employee takes into account the reimbursement of the costs of operating a personal car used for business trips (the amount of wear and tear, the cost of fuels and lubricants, Maintenance And Maintenance). It is clear that, taking into account modern prices established compensation rates can compensate for only a small part real costs employee associated with the use of a personal car for business trips. In this regard, the heads of organizations in their organizational and administrative documents should provide for real amounts of compensation, however, it must be remembered that the amount of excess of real costs over established norms should not be taken into account for tax purposes.

In tax accounting, the excess of compensation must be reflected in the appropriate register.

During the time the employee is on vacation, on a business trip, absent from work due to temporary disability, as well as for other reasons (car repair, etc.), when the personal car is not used, compensation is not paid. Compensation is paid once a month regardless of the number of calendar days in a month. Compensatory payments for the use of personal cars on business trips made within the established norms are not included in the total income for taxation on personal income (clause 3 of article 217 of the Tax Code of the Russian Federation and section III of the Methodological recommendations to tax authorities on the procedure for applying chapter 23 "Tax on personal income" of part two of the Tax Code of the Russian Federation, approved by order of the Ministry of Taxation of Russia dated November 29, 2000 N BG-3-08 / 415, with amendments and additions dated March 5, 01).

For accounting purposes, the cost of compensation for the use of personal cars for official purposes based on paragraphs 5 and 7 of the accounting"Expenses of the organization" PBU 10/99, approved by order of the Ministry of Finance of Russia dated May 6, 1999 N 33n, are recognized as expenses for ordinary activities in the amount of actually incurred costs and are reflected in the debit of accounts 20 "Main production", 26 "General business expenses", 44 Selling costs.

The amounts of compensation paid for the use of private cars for official purposes in excess of the established standards are taken into account when taxing individuals.

Example. In January 2002, an employee used a personal car with an engine capacity of 2,000 cm3 for business trips. In January 2002, the employee was paid compensation in the amount of 2,500 rubles.

The following entries are made in the accounting records:

Debit 26, Credit 70 - 2,500 rubles. - reimbursement for the use of the car,

Debit 26, Credit 69 - 462.8 rubles. - accrued UST, contributions to the Pension Fund from the excess amount of compensation;

Debit 70, Credit 68 - 169 rubles. — personal income tax was withheld from the excess amount of compensation,

Debit 70, Credit 50 - 2,500 rubles. - reflects the issuance of compensation from the cash desk.

T. Panchenko, auditor

Cm. LAWSon the use of a personal car for official purposes

Decree of the Government of the Russian Federation of February 8, 2002 N 92 On the establishment of norms for the expenses of organizations for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining the tax base for corporate income tax, such expenses are included in other expenses related to with production and sales

Active Edition from 09.02.2004

Document name	Decree of the Government of the Russian Federation of 08.02.2002 N 92 (Ed. Dated 09.02.2004) "On establishing the norms of expenses of organizations to pay compensation for the use of personal passenger cars and motorcycles for official travels, within which, when determining the tax base for the income tax EXPENSES REFER TO OTHER EXPENSES RELATED TO PRODUCTION AND SALES"
Type of document	resolution
Host body	Russian government
Document Number	92
Acceptance date	01.01.1970
Revision date	09.02.2004
Date of registration in the Ministry of Justice	01.01.1970
Status	valid
Publication	This document has not been published in this form. document in in electronic format FAPSI, STC "System" (as amended on February 8, 2002 - "Rossiyskaya Gazeta", N 28, February 13, 2002, "Financial newspaper", N 08, 21.02.2002)
Navigator	Notes

Decree of the Government of the Russian Federation of 08.02.2002 N 92 (Ed. Dated 09.02.2004) "On establishing the norms of expenses of organizations to pay compensation for the use of personal passenger cars and motorcycles for official travels, within which, when determining the tax base for the income tax EXPENSES REFER TO OTHER EXPENSES RELATED TO PRODUCTION AND SALES"

(rubles per month)

When applying the simplified taxation system, these norms are used from January 1, 2003 to determine the cost of paying compensation for the use of personal cars and motorcycles for business trips.

dated 15.11.2002 N 828)

(as amended by Decree of the Government of the Russian Federation of 09.02.2004 N 64)

2. This Resolution shall enter into force on the day of its official publication and apply to legal relations that have arisen since January 1, 2002.

Prime Minister
Russian Federation
M.KASYANOV

The Zakonbase website presents the DECISION of the Government of the Russian Federation dated 08.02.2002 N 92 (as amended on 09.02.2004) "ON ESTABLISHING THE STANDARDS OF EXPENSES OF ORGANIZATIONS FOR THE PAYMENT OF COMPENSATION FOR THE USE OF PERSONAL CARS AND MOTORCYCLES FOR BUSINESS TRIPS, IN THE LIMIT OF BUSINESS FOR THE INCOME TAX OF ORGANIZATIONS, SUCH EXPENSES ARE RELATED TO OTHER EXPENSES RELATED TO PRODUCTION AND SALES" in the most recent edition. It is easy to comply with all legal requirements if you familiarize yourself with the relevant sections, chapters and articles of this document for 2014. To search for the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the website "Zakonbase" you will find the DECISION of the Government of the Russian Federation dated 08.02.2002 N 92 (as amended on 09.02.2004) "ON ESTABLISHING THE NORMS OF EXPENSES OF ORGANIZATIONS FOR THE PAYMENT OF COMPENSATION FOR THE USE OF PERSONAL CARS AND MOTORCYCLES FOR BUSINESS TRIPS BASES ON THE INCOME TAX OF ORGANIZATIONS SUCH EXPENSES ARE RELATED TO OTHER EXPENSES RELATED TO PRODUCTION AND SALES" in a fresh and complete version, in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.

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RESOLUTION
February 8, 2002 No. 92

On establishing the norms of expenses of organizations to pay compensation for the use of personal cars and motorcycles for official travels, within which, when determining the tax base for the income tax of organizations, such expenses relate to other expenses related to production and implementation

(as amended by Decrees of the Government of the Russian Federation of November 15, 2002 N 828, of February 9, 2004 N 64)

When applying the simplified taxation system, these norms are used from January 1, 2003 to determine the cost of paying compensation for the use of personal cars and motorcycles for business trips. (as amended by Decree of the Government of the Russian Federation of November 15, 2002 N 828)

2. This Resolution shall enter into force on the day of its official publication and apply to legal relations that have arisen since January 1, 2002.

Prime Minister
Russian Federation
M.KASYANOV

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

ON ESTABLISHING EXPENSE RATES FOR ORGANIZATIONS

FOR COMPENSATION FOR THE USE FOR OFFICIAL

TRIP OF PERSONAL CARS AND MOTORCYCLES,

WITHIN WHICH WHEN DETERMINING THE TAX BASE

FOR THE INCOME TAX OF ORGANIZATIONS SUCH EXPENSES

RELATED TO OTHER COSTS RELATED TO

WITH PRODUCTION AND SALES

(as amended by Decrees of the Government of the Russian Federation of November 15, 2002 N 828,

dated 09.02.2004 N 64)

In accordance with subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:

(as amended by Decree of the Government of the Russian Federation of November 15, 2002 N 828)

(rubles per month)

Passenger cars with

engine displacement

Up to 2000 cu. cm inclusive - 1200

Over 2000 cu. cm - 1500

Motorcycles - 600.

(introduced by Decree of the Government of the Russian Federation of November 15, 2002 N 828)

When applying the simplified taxation system, these norms are used from January 1, 2003 to determine the cost of paying compensation for the use of personal cars and motorcycles for business trips.

(the paragraph was introduced by Decree of the Government of the Russian Federation of November 15, 2002 N 828)

The changes introduced by Decree of the Government of the Russian Federation of February 9, 2004 N 64 apply to legal relations that arose from January 1, 2004.

(the paragraph was introduced by Decree of the Government of the Russian Federation of 09.02.2004 N 64)

2. This Resolution enters into force on the day of its official publication and applies to legal relations that arose from January 1, 2002.

Prime Minister

Russian Federation

M.KASYANOV

The Association assists in the provision of services in the sale of timber: favorable prices permanently. Timber products of excellent quality.

Decree of the Government of the Russian Federation of 08.02.2002 N 92 (ed. Of 11/15/2002) on the establishment of the costs of organizations for the payment of compensation for the use of personal cars and motorcycles for service trips, within which, when determining the tax base for the income tax of organizations such expenses REFER TO OTHER EXPENSES RELATED TO PRODUCTION AND SALES

GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
February 8, 2002 No. 92
ON ESTABLISHING EXPENSE RATES FOR ORGANIZATIONS
FOR COMPENSATION FOR THE USE FOR OFFICIAL
TRIP OF PERSONAL CARS AND MOTORCYCLES,
WITHIN WHICH WHEN DETERMINING THE TAX BASE
FOR THE INCOME TAX OF ORGANIZATIONS SUCH EXPENSES
RELATED TO OTHER COSTS RELATED TO
WITH PRODUCTION AND SALES
(as amended by Decree of the Government of the Russian Federation of November 15, 2002 N 828)
In accordance with subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:
1. Establish the following rates of expenses of organizations for the payment of compensation for the use of personal cars and motorcycles for business trips, within which, when determining the tax base for corporate income tax, such expenses are related to other expenses related to production and sale:
(as amended by Decree of the Government of the Russian Federation of November 15, 2002 N 828)
(rubles per month)
cars with
engine displacement
up to 2000 cubic meters cm inclusive - 1200
over 2000 cu. cm - 1500
motorcycles - 600.
(introduced by Decree of the Government of the Russian Federation of November 15, 2002 N 828)
When applying the simplified taxation system, these norms are used from January 1, 2003 to determine the cost of paying compensation for the use of personal cars and motorcycles for business trips.
(the paragraph was introduced by Decree of the Government of the Russian Federation of November 15, 2002 N 828)
2. This Resolution enters into force on the day of its official publication and applies to legal relations that arose from January 1, 2002.
Prime Minister
Russian Federation
M.KASYANOV