A travel certificate is one of the mandatory documents when sending a specialist on a business trip. He confirms the fact of being in a particular enterprise. The marks in the certificate are made by an employee of the company where the employee went on official business. In the absence of a stamp on the document, travel expenses will not be included in the reduction of the tax base for profit.
Necessary
- - Form of a travel document;
- - Tax Code of the Russian Federation;
- - documents of the organization;
- - seals of the companies where the employee is sent;
- - employee documents;
- - Letter of the Ministry of Finance of the Russian Federation "On business trips";
- - hotel stamp.
Instructions
Step 1
A business trip certificate is issued on the basis of a job assignment and a business trip order. Indicate the name of the organization in the document in accordance with the name spelled out in the charter or other constituent document.
Step 2
Write the date, number of the travel certificate. Fill in the personal details of the posted employee. Indicate the name of the position for which he performs his labor function, the name of the department where he is registered.
Step 3
In the travel document, write in the city where the company is located where the employee is going. Briefly write the purpose of the trip in accordance with the same line of the service assignment.
Step 4
Indicate the number of business trip days for which a specialist is sent to another city on business. Please note that the number of days is written excluding travel time.
Step 5
During a business trip, the employee must put down marks. They are entered by the specialist of the company where the employee is sent. The mark must contain the name of the organization where the traveled employee arrived / left, the name of the position, the personal signature of the person who put the mark.
Step 6
The arrival / departure note is certified by the company seal. If it is not delivered, it is not a fault of the employee. But there is no reason for the organization to deprive the organization of travel expenses, which is regulated by law. Funds are refunded in the amount for which receipts, tickets and other supporting documents are presented.
Step 7
The travel certificate is presented by the company along with other documents, the list of which is provided for by the letter of the Ministry of Finance of the Russian Federation, which prescribes the procedure for writing off business travel expenses. Cash is included in other expenses that reduce the profit base. Therefore, the presence of a seal on the document is required, otherwise the tax service will not accept the certificate as proof of expenses.
Step 8
It is desirable to do so. When sending on a business trip to the same company, the next time an employee is asked to affix the necessary stamps.
Step 9
It often happens that an enterprise does not have a seal at all. In this case, the presence of a seal on the travel certificate is required. It is allowed to certify the signature of the person who put the mark with the seal of the hotel of the city where the employee arrived.
