A business trip report refers to a business trip document flow and is included in a package of documents that is closely studied by tax authorities during inspections of income tax, UST and personal income tax. Therefore, it is very important to correctly arrange all the papers included in this package. The enterprise compiles part of the papers itself, and part, including the trip report, is drawn up by a seconded employee.
Instructions
Step 1
Together with a business trip order and a business trip certificate, the employee must get his hands on a job assignment drawn up according to the unified form No. T-10a. The job assignment should indicate the purpose of the trip, as well as its date and place or places where the employee is going. The purpose of the trip and the tasks that must be performed during its course must be described in such a way that during subsequent checks, no one would have any doubts about the necessity and production nature of the trip. The service assignment is drawn up and signed by the head of the department, and approved by the head of the enterprise.
Step 2
The second part of Form No. T-10a is divided into two columns. The first one lists the content of the assignment (purpose) of the trip, the second one - a brief report on the assignment. In the event that there were no problems, then it is enough to write the word "Completed" after each item and after the words "Employee" indicate your surname, initials, and put the date.
Step 3
In the event that the performance of the assignment was associated with certain difficulties, or it was not completed in some part, it is necessary to give a more complete report and indicate those objective reasons that prevented the performance of the official assignment for a business trip. In this case, the space left for the report in unified form No. T-10 may simply not be enough, and the attachment to the report may be drawn up on a separate sheet. Failure to comply with the unified reporting form is not classified as a violation of accounting rules and is not a violation of tax legislation.
Step 4
In the attachment to the report, list those items of the service assignment that were not completed or partially completed. For each item, indicate the reasons that prevented its implementation. If this happened for reasons and circumstances beyond the control of the employee and they are recognized as valid, then the company is obliged to reimburse the employee for all travel expenses.
