Regulations for the use of vehicles in the organization. What is the procedure for the use of official transport by an employee
When an employee uses official transport for personal purposes (that is, both for official purposes and for personal use of transport), it is necessary to conclude an agreement for gratuitous use or it is better to simply issue an order on the use of official transport by an employee for personal purposes and develop rules for the proportional division of costs (depreciation, maintenance , repair, transport tax).? Calculate the cost of fuel and lubricants according to waybills - part of the cost for official use, part for personal use? The employee must reimburse the organization for all the above expenses or only for fuel, and the organization charges the rest of the expenses (depreciation, etc.) at the expense of profit, but the employee does not reimburse them? will there be an order (with a description of the rules for distributing expenses) on the use of a car by an employee for personal purposes? If there is no agreement on free use, will VAT still have to be paid as with free use or not?
1) There are no official clarifications on this issue.
Even if the contract is not drawn up, the use of a company car for personal purposes is equated to the gratuitous use of the organization's property.
Therefore, in any case, you need to develop a methodology for distributing costs across your organization. It is necessary to fix and approve the methodology by order of the head.
2) In waybills it is safer to reflect only business trips. And on the basis of correctly executed waybills, write off the amount of gasoline used for production purposes. The difference in the amount of paid gasoline, that is, used for personal purposes, the employee must reimburse the organization. Otherwise, from this amount, the organization must accrue personal income tax and insurance premiums.
3) All costs for this car in terms of personal use cannot be taken into account when calculating income tax. Whether the employee should reimburse all expenses or only fuel, the organization must decide for itself. There are clarifications from the regulatory authorities only regarding gasoline. But it is safer that all expenses are reimbursed by the employee. In this case, the tax authorities will not have grounds for recognizing them as his income received in kind.
4) If the leasing agreement does not contain specific conditions for the use of the transferred car (for example, use it only for production purposes) and does not contain direct prohibitions, then an order for internal cost accounting is sufficient.
5) Yes, as a general rule, when transferring property (services) free of charge, VAT must be charged. For example, such a conclusion was made by the Ministry of Finance of Russia in a letter dated June 29, 2016 No. 03-07-11 / 37772 regarding payment for parking for employees.
Moreover, this obligation is not connected with the existence of an agreement on gratuitous use.
Rationale
Olga Tsibizova, Deputy Director of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to charge VAT on the gratuitous transfer of goods (works, services)
Situation :
Do I need to charge VAT when transferring property for free use?
Yes need.
The object of VAT, in particular, is the transfer of ownership of goods (works, services) free of charge (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). For the purposes of calculating VAT, the transfer of property for gratuitous use should be considered as a service. Therefore, the tax on the market value of such a service must be charged in accordance with the generally established procedure. This point of view is reflected in the letters of the Ministry of Finance of Russia dated February 1, 2013 No. 03-03-06 / 1/2069, dated January 17, 2013 No. 03-07-08 / 04, dated July 29, 2011 No. 03-07 -11/204 .
Some courts share the position of the financial department. They recognize the transfer of property for free use of the service and explain that the market price of such a service (VAT tax base) must be determined as the cost of renting similar property (see, for example, the rulings of the Supreme Arbitration Court of the Russian Federation dated February 28, 2014 No. VAS-1319/14 , dated January 29, 2009 No. VAS-401 / 09, resolutions of the FAS of the East Siberian District of November 20, 2012 No. A78-4990 / 2011, of the Central District of October 22, 2013 No. A09-7059 / 2012, dated 26 August 2011 No. A64-3070 / 2010, West Siberian District dated May 3, 2011 No. A46-8306 / 2010, North-Western District dated October 10, 2008 No. A44-157 / 2008).
The chief accountant advises: there are factors that allow organizations not to charge VAT when transferring property for free use. They are as follows.
The right to free use of a thing by the Supreme Arbitration Court of the Russian Federation qualifies as a property right (information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98). For the purposes of Chapter 21 of the Tax Code of the Russian Federation, property rights are not recognized as property, and therefore, as goods (clause 38 of the Tax Code of the Russian Federation). Therefore, their gratuitous transfer is not a sale (paragraph 2, subparagraph 1, paragraph 1, article 146, paragraph 1, article 38 of the Tax Code of the Russian Federation).
Some courts confirm that when property is transferred for gratuitous use, the object of VAT does not arise (see, for example, the decisions of the Federal Antimonopoly Service of the West Siberian District of November 12, 2010 No. A46-4140 / 2010, of the Moscow District of June 29, 2006 No. KA-A41 / 5591-06, dated February 17, 2006 No. KA-A40 / 13265-05, Volga District dated March 6, 2007 No. A65-13556 / 2006).
In such conditions, the organization will have to independently decide on the accrual of VAT when transferring property for gratuitous use. If the organization decides not to charge VAT, then, most likely, it will have to defend such a position in court. Moreover, if the organization proves that it is not necessary to charge VAT, then the tax on the transferred property will have to be restored (subparagraph 2, paragraph 3, article 170 of the Tax Code of the Russian Federation).
Sergei Razgulin, Acting State Councilor of the Russian Federation, 3rd class
How to issue and reflect in accounting the purchase of fuel and lubricants for cash
Waybill
The amount of spent fuel and lubricants must be documented (part 1 of article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 1 of article 252 of the Tax Code of the Russian Federation). To do this, use the waybills. They are necessary regardless of whether the car is owned or rented (including from an employee).
Attention: the use of company vehicles by an employee without waybills or other supporting documents may be regarded as the use of a car for personal purposes. And if so, then the inspectors may require to charge personal income tax on income received in kind. For example, based on the cost of renting a car for the period of use. This is stated in the letter of the Ministry of Finance of Russia dated June 11, 2014 No. 03-04-05 / 28243.
Oleg Khoroshiy, Head of the Corporate Profit Tax Department of the Tax and Customs Policy Department of the Ministry of Finance of Russia
How to calculate depreciation in tax accounting
Situation: from what point in tax accounting it is necessary to stop, and then resume depreciation on a fixed asset transferred for gratuitous use
Fixed assets transferred under contracts for gratuitous use are temporarily excluded from depreciable property (clause 3, article 256 of the Tax Code of the Russian Federation).
As a general rule, depreciation for such objects is suspended from the 1st day of the month following the month in which fixed assets were transferred for free use. And it is renewed - from the 1st day of the month following the month in which they were returned to the owner.
4. From the article of the magazine "Simplified", No. 10, October 2016
Traveling home in a company car
The cost of gasoline may be subject to personal income tax and insurance premiums
Answers the question
N.G. Kukuruzyak,
expert of the magazine "Simplification"
The head of the company travels to and from work in a company car. We make itineraries. But there appears the home address of the director. Can the inspectors recognize our fuel expenses as the director's income in kind and charge additional personal income tax and insurance premiums?
Accountant at Riga LLC L.D. Belova
The answer to your question depends on whether the director has the opportunity to get to work and back by public transport or not.
When such an opportunity exists, the company's expenses for the travel of the head are unreasonable. They will be considered the personal benefit of the director. And it will have to pay personal income tax and insurance premiums. Otherwise, additional taxes will be charged to you during the audit (letters of the Ministry of Finance of Russia dated 07.09.2015 No. 03-04-06 / 51326, FSS of the Russian Federation dated 04.14.2015 No. 17-4/OOG-367).
If your manager cannot get to work and back on his own due to its remoteness or inaccessibility, then there is no personal benefit in traveling. Therefore, it is not necessary to pay personal income tax and contributions from the fare (letters of the Ministry of Finance of Russia dated 04/21/2014 No. 03-03-06/1/18198 and dated 03/06/2013 No. 03-04-06/6715).
But! You will have to prove the inaccessibility of the manager's workplace. To do this, make a note in the employment contract with the director that he uses official transport due to the remoteness of the workplace from his home.
5. From the article of the journal "Accounting. Taxes. Law", No. 27, August 2016
Officials demanded VAT on free parking for employees
The company is obliged to charge VAT if it provides its employees with free parking spaces that it rented. This conclusion was first made by the Ministry of Finance of Russia in a letter dated June 29, 2016 No. 03-07-11 / 37772, in response to a private request.
In the request, the company specified that it rents parking spaces with an office center and allocates them to specific employees upon application. But they don't charge employees. That is, it provides a free service. In the commented letter, the Ministry of Finance decided that the sale of such services is subject to VAT. It is necessary to charge tax on the market value of parking. For it, you can take the price at which the organization itself rents parking spaces.
At the same time, there are three ways to exempt parking from VAT.
The first way is not to assign specific parking spaces to employees. Allocate only a parking area. Then the service will not be personalized. After all, it is not clear who will put the cars in the dedicated area. And implementation is the provision of services by one person to another (clause 1, article 39 of the Tax Code of the Russian Federation). This means that there is no reason to charge VAT (letter of the Ministry of Finance of Russia dated February 8, 2016 No. 03-03-06 / 1/6140). But this method is inconvenient if the company provides parking space only to specific employees.
The second way is to write in the collective agreement that the company allocates parking to employees. Then the provision of a place will not be free of charge and will not be subject to VAT. In such disputes, judges support companies (Resolution of the Federal Arbitration Court of the North-Western District dated September 13, 2010 No. А26-12427/2009).
Contributions and personal income tax can be waived on another basis - the company provides places to ensure the domestic needs of employees and the safety of their property. Such benefits are not wages.
The third way is to charge a nominal fee for parking. For example, 100 rubles per month. And the company will pay VAT from 100 rubles, even if it itself paid more for rent.
6. From the article of the journal "Accounting in agriculture", No. 12, December 2013
Company car used for personal purposes
On the farm, some vehicles from the number of vehicles are used not only for production, but also for personal purposes. Can the cost of company cars be fully included in tax expenses?
Responsible
Yu.V. Ushakov,
auditor
No, you can't do that. Expenses are any expenses provided that they are necessary for activities aimed at generating income. Therefore, the cost of personal trips of an employee in a company car cannot be recognized in tax accounting. Moreover, the expenses must be reimbursed by the employee so that the tax authorities have no reason to recognize them as his income received in kind.
The validity of the costs of maintaining and operating the car must be confirmed by primary documents. For example, to account for fuel consumption, a waybill is used, the form of which the farm can develop, approve and attach to the accounting policy. The sheet records the speedometer readings and fuel consumption. In addition, officials noted that detailed information about the route must be indicated (letter of the Russian Ministry of Finance dated February 20, 2006 No. 03-03-04 / 1/129). That is, records should be as specific as possible. This is the only way to determine whether the trips were related to a work assignment or not.
The situation when a company provides its employees who are not drivers with company cars for use is quite common. The car can be transferred, for example, to a manager or employees whose work is traveling in nature (sales representative, purchasing manager).
It would seem that having a driver’s license, a certificate of state registration of a vehicle, an OSAGO policy and an order to transfer a company car to use, an employee can safely drive paragraph 2 of Art. 209 of the Civil Code of the Russian Federation; clause 2.1.1 of the Rules of the road, approved. Decree of the Government of 10.23.93 No. 1090. However, not all so simple. Maybe an employee needs a surcharge for driving a car? What about pre-trip checkups? Let's figure it out.
We deal with the surcharge for combination
The need for additional payment to an employee for driving a company car depends on whether he actually performs the work of a driver, that is, transports goods or people.
WARNING THE MANAGER
If an employee on a company car carries goods or people, while neither the employment contract nor the job description says anything about driving, then he is entitled to an additional payment for combining.
This can be found out from the content of the employee's employment contract and the job description, if it is part of this contract. Art. 57, part 3 of Art. 68 Labor Code of the Russian Federation.
If the employee performs, in addition to his main duties stipulated by the employment contract or job description, additional duties of the driver that are not specified in the employment contract, then there is a combination of professions (positions), for which the employee is entitled to an additional payment Part 1, 2 Art. 60.2, Art. 151 Labor Code of the Russian Federation.
When the surcharge is not due
If a director or other employee who has been provided with a company car does not carry goods or people, but only rides himself, this cannot be considered as a combination of positions, because the provision of a car:
- does not change his labor function (a new labor function does not arise);
- can be considered as a type of social guarantee for certain workers.
And since there is no combination, it means that the additional payment to the employee for driving is not allowed.
However, even if the employee carries some cargo (sales representative - samples), but the employment contract provides that he performs his duties using a car, then there is no combination of positions, which means that the requirement for additional payment is unlawful. In this case, driving is carried out within the framework of the concluded employment contract and the labor function provided for by it, which does not imply any additional payments. This conclusion is indirectly confirmed by the Ministry of Health and Social Development and Rostra d Letters of the Ministry of Health and Social Development dated March 12, 2012 No. 22-2-897; Rostrud dated May 24, 2011 No. 1412-6-1.
The same point of view is supported by the courts, refusing to pay extra for combining professions (positions), in particular, if:
- <или>the professions of an engineer and a driver were not combined, since the engineer did not act as a driver, and in accordance with the job description, he was only allowed to drive a car to travel to the place of work at remote sites x Determination of the Moscow City Court of October 12, 2010 No. 33-29136;
- <или>the employee was hired for the position of a driver-security guard, remuneration was made at the tariff rate established by the staffing table and the employment contract for the position of a driver-security guard, therefore, he did not combine the positions of a driver and a security guard and he was not entitled to an additional payment Appeal ruling of the Khabarovsk Regional Court dated February 8, 2013 No. 33-771/2013.
When you have to pay
Courts recognize the fact of combining professions and the right of an employee to an additional payment in cases where:
- <или>the job responsibilities of the employee in the main position did not include the duties that he performed additionally in another position, for which the organization had a unit in the staff list, as well as its own job description Appeal ruling of the Omsk Regional Court dated November 6, 2013 No. 33-7293/13;
- <или>the employee performed work that was not in his official duties and was not provided for by the employment contract, but at the same time, an agreement was actually reached on payment for the combination (the employee filed an application in which he refused to perform a number of duties, and the director asked the founder in writing to pay extra to the employee for combination) Appeal decision of the Supreme Court of the Republic of Khakassia dated May 21, 2013 No. 33-1251/2013;
- <или>the employee was transferred from the position of a driver to the position of a forwarding driver and performed, in addition to the duties of a driver, the duties of a forwarding agent without additional payment for combining. The court decided that the professions of a driver and a freight forwarder, according to the All-Russian classifier of professions for workers, positions of employees and wage categories OK 016-94, are two independent positions with different labor functions, and are also independently certified as jobs at the employer Determination of the Primorsky Regional Court dated December 15, 2010 No. 33-10823;
- <или>the provisions of the employment contract testified that the actions actually performed by the employee related to driving the car and maintaining it in good condition went beyond the normal job duties of the employee as the head of the department and Appeal decision of the Kaliningrad Regional Court dated July 11, 2012 No. 33-2925/2012.
As you can see, employees can only prove the fact of combination on the basis of documents. And if such documents are available, then it is easier for the employer to pay extra to the employee for combining, without bringing the case to court.
Pre-trip health checks for drivers only
For the lack of pre-trip medical examinations of drivers (which the employer conducts at his own expense paragraph 5 of Art. 23 of the Law of December 10, 1995 No. 196-FZ) the traffic police inspector can fine the organization 30,000 rubles. Part 2 Art. 12.31.1, part 1, paragraph 5, part 2, art. 23.3 of the Code of Administrative Offenses of the Russian Federation Also, the organization can be punished by the labor inspectorate - to hold accountable under Art. 5.27 Administrative Code par. 12 st. 212 of the Labor Code of the Russian Federation; Decision of the Moscow City Court of July 18, 2012 No. 7-1369/2012.
At the same time, medical examinations are carried out in relation to persons hired as drivers. Art. 2, paragraph 3 of Art. 23 of the Law of December 10, 1995 No. 196-FZ. Therefore, if an employee drives a company car, but is not registered as a driver, then he does not have to undergo mandatory medical examinations, including pre-trip ones.
But what is the opinion of the representative of Rostrud on these issues.
FROM AUTHENTIC SOURCES
Deputy Head of the Federal Service for Labor and Employment
“ The requirement to conduct medical examinations applies to transport companies that have drivers on their staff. If the company does not conduct activities related to the operation of vehicles, and the positions of drivers are not provided for by the staffing table, then there are no grounds for medical examinations.
As for additional payments to employees who are provided with official transport, the situation is as follows. If the employment contract (job description) says that the employee uses the car to perform his job function, then he is not entitled to additional payment for this. After all, by signing the contract, the employee thereby confirmed that he agrees with its terms.
If nothing is said about the use of a car either in the employment contract or in the job description, then driving a car should be regarded as additional work, for which additional payment is due.
So, if an employee is entitled to an additional payment for combining, and your organization does not pay it, this can lead to very adverse consequences. This is not only a fine from the labor inspectorate (for an organization - from 30,000 to 50,000 rubles, and for its leader - from 1,000 to 5,000 rubles). Part 1 Art. 5.27 of the Code of Administrative Offenses of the Russian Federation), but also claims from employees, which could turn out to be much worse. After all, then the employer will have to fork out also for monetary compensation for the delay in additional payment, as well as for compensation for moral damages and legal costs to articles 236, 237 of the Labor Code of the Russian Federation.
KABARDINO-BALKARIAN REPUBLIC
RESOLUTION
On approval of the Regulations on the use of official vehicles by employees of the local administration of the city district of Nalchik for official purposes
In order to rationally spend budgetary funds, streamline the use of official vehicles by employees of the local administration of the city district of Nalchik, the local administration of the city district of Nalchik decides:
1. To approve the attached Regulations on the use of official vehicles by employees of the local administration of the city district of Nalchik for official purposes.
3. I reserve control over the implementation of this resolution.
Head of local administration
city district of Nalchik
A.ALAKAYEV
Regulations on the use of official vehicles by employees of the local administration of the city district of Nalchik for official purposes
Approved
resolution
local administration
city district of Nalchik
dated December 25, 2015 N 2425
This Regulation on the use of official vehicles by employees of the local administration of the city of Nalchik for official purposes (hereinafter referred to as the Regulation) has been developed for the effective use of a vehicle owned by the local administration of the city of Nalchik (hereinafter referred to as the administration), and defines the rights and obligations of the administration, employees and the driver (drivers) of the administration, as well as the procedure for the provision, use and operation of an official vehicle (hereinafter referred to as the car) by employees of the administration.
1. General Provisions
1.1. The car used by the administration employee under the control of the driver (drivers) of the administration car (hereinafter referred to as the administration driver) is the property of the local administration of the city district of Nalchik.
1.2. Administration employees have the right to use a car driven by an administration driver for official purposes.
1.3. Administration employees who have the right to use a vehicle to perform official duties are provided with a company car in the manner and on the terms established by the current legislation of the Russian Federation and these Regulations.
2. How to use the car
2.1. Use official vehicles only for purposes related to the performance of functional (official) duties by officials and employees of the administration.
2.2. Carry out the work of vehicles according to daily waybills issued by the department of affairs of the local administration of the city district of Nalchik.
(Clause 2.2 as amended)
2.3. As the main form of using a car in the performance of official tasks, operation is established only on the basis of assigning them to specific persons by the relevant order of the local administration of the city district of Nalchik.
2.4. The right to drive a car has only a driver in whose name a waybill is issued, or an employee of the administration who is assigned a car to perform official tasks.
2.5. The waybill is the main document for recording the operation of the car. The waybill issued to the driver must have a serial number, date of issue, stamp of the administration. Release of the car on the line without a waybill is prohibited.
2.6. The waybill is issued for the car in a single copy, regardless of the number of drivers to whom the car is assigned, and is issued to the driver before leaving the line for 1 day (day) of the car. In cases where the driver, due to the length of the route or the nature of the transportation, cannot complete the task within a day, the necessary period of validity of the waybill is established.
2.7. A new waybill is issued to the driver only upon the return of a fully completed previously issued waybill.
2.8. Waybills are registered in the register of waybills, kept in the department of affairs of the local administration of the city district of Nalchik and handed over to the accounting department of the administration.
(clause 2.8 as amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
2.9. Release on the line of the car is carried out if the driver or employee has a waybill.
2.10. The person responsible for the use of vehicles checks the correctness of the route recorded by the driver and the speedometer readings (mileage).
2.11. It is prohibited to use official vehicles after the established end of working hours, as well as on weekends and holidays without a written order from the head of the local administration of the city of Nalchik, issued on the basis of an application submitted to the local administration of the city of Nalchik.
(clause 2.11 as amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic of 03/06/2018 N 306)
2.12. If it is necessary to use official vehicles on weekends and holidays, send for approval to the manager of the affairs of the local administration of the city district of Nalchik no later than the Thursday preceding the weekend and holiday, a preliminary application containing information about specific official activities, instructions, etc., required for execution on a weekend or holiday, indicating the date or time period of execution, the approximate route, as well as the brand and state registration number of the official vehicle, in accordance with the standard form according to the appendix.
(clause 2.12 was introduced by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
2.13. In the case of using vehicles in excess of the established operating hours, as well as urgent departures, the official informs the manager of the affairs of the local administration of the city district of Nalchik about this, and an entry is made in the waybill.
(clause 2.13 as amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
2.14. Departure of cars outside the city district of Nalchik is carried out only with a written order of the head of the local administration of the city district of Nalchik.
(clause 2.14 as amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
2.15. Leaving the car unattended outside the facilities of the administration and parking outside the guarded parking lots is prohibited.
2.16. Responsible persons, to whom vehicles are assigned according to the order, control the proper use of the vehicle at their disposal, the economical expenditure of funds for its maintenance and operation.
2.17. In case of violation of the procedure established by the Regulations for the use of the car, an internal investigation is held to identify the perpetrators.
3. Rights and obligations of an employee when using, driving and operating a car of the local administration of the Nalchik city district
3.1. The car of the administration by the relevant order of the administration is assigned to the driver and employees of the administration. When fixing the car, an act of fixing (transfer) of the vehicle is drawn up (according to the application).
The driver, before signing the act of securing (transferring) the vehicle, is obliged to check the vehicle assigned to him, make sure that it is in good condition, equipped with tools, special equipment (if installed), the availability of the required documents, check the correctness of the entries on the chassis numbers (body, body), engine and registration plate, the correctness of other entries in the technical passport, technical coupon, service card, car tire record card and battery record card.
From the moment of signing the act of securing (transferring) the vehicle, the driver shall be responsible in accordance with the established procedure for the safety of the vehicle assigned to him.
3.2. An employee of the administration or a driver of the administration, driving a car, is obliged to act in accordance with the Rules of the Road, to comply with the orders of the employees of the Ministry of Internal Affairs of Russia, who supervise traffic, regarding the order of movement.
3.3. The car is based in a fixed garage or a designated parking lot/parking lot.
3.4. The driver of the administration, upon arriving at work, undergoes a visual inspection and receives travel documentation, then undergoes a mandatory pre-trip medical examination.
3.5. The driver of the administration performs an external inspection of the car, checks the technical condition of the car (checks the level of coolant and brake fluid, the fluid in the glass washer reservoir, the electrolyte level in the battery, tire pressure, etc.), enters the speedometer reading into the waybill, information about the presence of fuel.
3.6. The waybill indicates the end time of work. This record is certified by the administration officer who has the car at his disposal.
3.7. After the established end of working hours, the driver of the administration puts the car in the garage or in a certain parking lot / parking lot.
3.8. The owner of the vehicle must:
Use the provided car only for its intended purpose;
Comply with the rules and norms of the technical operation of the car established by the car manufacturer;
Do not operate the vehicle in a faulty condition;
Immediately upon detection of any malfunctions in the operation of the vehicle, stop its operation with simultaneous notification of the local administration of the Nalchik city district administration;
(As amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
Do not start driving a car in cases where, for health reasons, he was not allowed to drive a car by a medical specialist;
Timely apply to the department of affairs of the local administration of the city district of Nalchik in order to obtain a waybill;
(As amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
As soon as possible inform the administration about the change in your personal driver's documents: driver's license and medical certificate;
Leave the car only in safe places specially designated for parking / parking;
Comply with the frequency of providing the car for maintenance;
Strictly follow the rules of the internal labor regulations of the administration, traffic, including the speed limit.
3.9. If the car does not start, has lost the ability to move on its own, or its movement can lead to further breakdowns and damage, the driver of the administration has the right to use the services of the evacuation service, stating the car number and its location. Upon the arrival of the tow truck, the administration driver is obliged to accompany the transported vehicle to the place of repair.
3.10. The driver of the administration responsible for the operation of the vehicle is obliged to strictly comply with the procedure established by the administration for the preparation of reporting documents and the provision of documents on the use, management and operation of the vehicle.
3.11. The driver or an employee of the administration operating the car is liable under the current legislation, these Regulations and other internal documents in force in the administration.
3.12. It is forbidden to make any changes to the design or equipment of the provided vehicle, including darkening the windows.
3.13. For the safety of driving, using and operating the vehicle, it is strictly prohibited:
Carry out transportation of passengers who are not employees of the administration;
Carry out the transportation of goods that do not belong to the administration;
Carry out towing vehicles that do not belong to the administration using the administration car.
3.14. It is prohibited to drive, use and operate the car by the driver of the administration during his regular and additional holidays or a period of temporary incapacity for work. During the vacation of the driver of the administration, the car provided to him is transferred to the disposal of the administration or, by order of the head of the local administration of the city district of Nalchik, is assigned to another employee of the administration.
(clause 3.14 as amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
4. Operation and maintenance of vehicles
4.1. When using cars, the administration bears the following expenses:
Carrying out maintenance and repair of the car;
The issuance of fuels and lubricants (gasoline) is carried out according to the statement at the gas station;
Payment for the evacuation of the car by the evacuation service (in case the car does not start, has lost the ability to move under its own power, or its movement can lead to further breakdowns and damage);
Payment for car wash - no more than 4 times a month.
4.2. For the purpose of efficient and targeted use of budgetary funds, the case management for compliance with the standard service life (mileage) starts and maintains accounting cards for car tires (seasonal and all-weather), batteries, and other spare parts of cars, which indicates the date of commissioning, monthly mileage, damage , wear of tires, components and assemblies of cars, etc.
(clause 4.2 as amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
4.3. The administration does not compensate the employee for any types of fines related to non-fulfillment or improper fulfillment by the person responsible for the operation of this vehicle of his obligations in accordance with the current legislation, these Regulations and other internal documents of the administration. The administration does not reimburse the person responsible for the operation of the car for any expenses associated with the operation of the car, if they are not issued by a sales receipt and cash receipt and / or other documents of strict financial reporting and are not approved by the head (or with his permission).
5. Car insurance
5.1. Cars belonging to the administration and personal cars of employees used for official purposes are insured in accordance with the Law of the Russian Federation of April 25, 2002 N 40 "On Compulsory Insurance of Civil Liability of Vehicle Owners" and additionally, in the order of voluntary insurance, for risks: "hijacking (theft)", "damage" and "civil liability".
5.2. In case of occurrence of one of the following insured events in relation to the car provided to the driver of the administration, the driver is personally obliged:
5.2.1 in case of car theft (theft):
Immediately inform the police at the place of the theft (theft) of the car;
Immediately report the theft (theft) of the car to the local administration;
Obtain a certificate from the police (standard form) on the fact of theft (theft) of the car, as well as a copy of the decision to initiate a criminal case on the fact of theft (theft) of the car.
5.3. When causing damage to the car in the event of a traffic accident, the driver of the administration, who was driving the car, is obliged to:
Immediately call a representative of the traffic police to the scene of a traffic accident to draw up an act of a traffic accident and perform other duties in accordance with the Law of the Russian Federation of April 25, 2002 N 40 "On Compulsory Insurance of Civil Liability of Vehicle Owners";
Immediately notify the deputy manager of the affairs of the local administration of the city district of Nalchik and the insurance agent serving the administration;
(As amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
Obtain a standard form certificate of a traffic accident from the traffic police.
6. Reporting procedure for fuel consumption
6.1. The department of affairs of the local administration of the city district of Nalchik submits to the department of accounting and reporting fully completed waybills simultaneously with a statement for fuel (gasoline).
(As amended by the Decree of the Local Administration of the Nalchik City District of the Kabardino-Balkarian Republic dated March 6, 2018 N 306)
6.2. The accountant of the administration prepares a monthly report on the use of fuels and lubricants.
7. Responsibility of the driver of the administration for violation of these Regulations, the procedure and rules for the use, management and operation of the car established by the administration
7.1. The driver or employee responsible for the operation of the car is obliged to compensate the administration at his own expense for the costs incurred as a result of:
Intentional harm to a car, other vehicle or third parties;
Associated with the repair of a car that occurred as a result of a traffic accident, when causing harm to another vehicle or third parties, in the case of using the car for personal purposes without the permission of the head of the local administration of the Nalchik city district.
7.2. The driver or employee responsible for the operation of the car bears administrative responsibility in accordance with the current legislation of the Russian Federation.
7.3. The driver or employee who drove the car of the administration and is guilty of causing damage to the administration is obliged to pay the difference between the actual amount of damage and the amount of insurance compensation from personal funds.
8. Final provisions
8.1. The regulation comes into force from the date of official publication of this resolution.
8.2. In everything that is not provided for by these Regulations, it is necessary to be guided by the current legislation of the Russian Federation and the KBR.
Annex N 1. The act of securing (transfer) of the vehicle
Appendix No. 1
to the Regulation
on the use of official
vehicles by employees
local administration
city district of Nalchik
for business purposes
fastening (transfer) of the vehicle
Based on the order dated "___" ______________ 20__ N ______, we,
the undersigned, ____________________________________________________________
(surname, initials of the driver who handed over the car)
And _________________________________________________________________________
(last name, initials of the driver receiving the car)
drew up this act in that "___" __________ 20__ the first passed, and
the second took the car:
brand _________________ model _________________ engine size __________
registration plate ______________ issue _______________ year,
mileage _______________ km.
Technical condition _____________________________________________________
Transmitted:
automotive equipment ________________________________________________
(specify what:
warning triangle, radio, first aid kit, keys, etc.)
Documents for the car _________________________________________________
(indicate which ones: technical passport,
___________________________________________________________________________
insurance certificate, maintenance certificate, card on
refueling, etc.)
Passed _____________ Accepted _____________
(signature) (signature)
Appendix N 2. Application for the departure of official vehicles on weekends and holidays
Appendix No. 2
to the Regulation
on the use of official
vehicles by employees
local administration
city district of Nalchik
for business purposes
(Form of the structural unit)
business manager
local administration
city district of Nalchik
_________________________
APPLICATION
for the exit of official vehicles
on weekends and holidays
In connection with the official necessity caused by _________________________
___________________________________________________________________________
(Specific service activities, assignments, etc. are indicated,
___________________________________________________________________________
required for execution on a weekend or holiday,
___________________________________________________________________________
as well as an approximate itinerary)
I ask you to allow _____________________ the exit of official vehicles
(specify date or
period of time)
__________________________________________________________________________,
(indicate the brand and state registration number
vehicle)
assigned to ___________________________________________________________.
(the position and full name of the applicant are indicated)
___________________________________________________________________________
_______________ _______________ __________________________
Appendix N 3. Spare parts accounting card
Appendix No. 3
to the Regulation
on the use of official
vehicles by employees
local administration
city district of Nalchik
for business purposes
CARD
spare parts accounting
__________________________________________________________________
(make and model of car, state registration number)
Local administration of the city district of Nalchik
Name of spare parts and materials | N, document date | Speedometer readings at the time of installation (date, km) | Note |
|||
Responsible ____________ ___________ ________________________
(position) (signature) (full name)
Appendix No. 4. Form of a card for accounting for the operation of a battery
Appendix No. 4
to the Regulation
on the use of official
vehicles by employees
local administration
city district of Nalchik
for business purposes
Form of a record card for the operation of the battery
BATTERY RECORD CARD |
|||
Local administration of the city district of Nalchik |
|||
Battery type ________ Battery number ________ Battery manufacture date ________ |
|||
Battery manufacturer _________________________________________________ |
|||
Date of putting the battery into operation _____________ Standard operating life before decommissioning ____________________________ |
|||
Standard operating time of the battery before decommissioning ______ km Date of decommissioning of the battery _____ |
|||
1. The battery is installed on the car | |||
2. Battery installation date | |||
3. Car model | |||
4. Garage number of the car | |||
5. Driver(s) | |||
Write-off of battery N _______________ | ____________________ | ||
(signature) | |||
"__" _________ ____ G. | |||
Appendix N 5. Card for accounting for the operation of a car tire
Appendix No. 5
to the Regulation
on the use of official
vehicles by employees
local administration
city district of Nalchik
for business purposes
(introduced by the Decree of the Local Administration
city district of Nalchik of the Kabardino-Balkarian Republic of 04.04.2019 N 516)
Name of institution Local administration of Nalchik city district
Government number __________________________
Designation (size) of the tire ____________________
Tire model ____________________
Summer, winter, all-weather (underline as appropriate)
Tire mileage rating (km) _________________________________________________________________________________
Brand of car, trailer ______________________________ Inventory number of car, trailer _____________________________
Identification number (VIN) _____________________________________________________________
Tire number | Tire mounting | Tire removal | Name of the month of operation | Actual mileage per month, km | Mileage since the beginning of operation (including the reporting month) | Reasons for decommissioning a tire | Residual tread height, mm | Driver's signature |
|||
Speedometer readings, km | Speedometer readings, km | ||||||||||
Responsible for accounting for the operation of the tire _______________________________________
m.p.
POSITION
ABOUT THE OPERATION OF OFFICIAL VEHICLES BY LEN'A EMPLOYEES"
LOCAL REGULATION No. ____
Lenya”, adopted in accordance with Article 8 of the Labor Code of the Russian Federation
city of Moscow 2015
Article 1. GENERAL PROVISIONS
1. This Regulation on the operation of official vehicles by employees of Lenya (hereinafter referred to as the Regulation) was developed for the effective use of vehicles (hereinafter also referred to as a car or company car).
The Regulation defines the rights and obligations of the Uncle Lenya Limited Liability Company (hereinafter referred to as the Company) and the Company's employees, as well as the procedure for the provision, use and operation by the Company's employees of vehicles owned by the Company.
2. The car provided to the employee of the Company is the property of the Company.
3. The car is provided to the employees of the Company, registered for work in the Company under an employment contract, and occupying positions, the performance of duties for which is associated with frequent business trips.
Obtain a standard form certificate of a traffic accident from the traffic police.
Article 6
1. The employee responsible for the operation of the car is obliged to compensate the Company at his own expense for the damage resulting from:
Intentional harm to a car, other vehicle or third parties;
Theft (theft) of a car along with documents for it (in this case, insurance compensation is not paid);
Driving under the influence of alcohol (narcotic, toxic);
Driving a car by a person who does not have a waybill and / or a power of attorney for the right to drive a car;
Using a car that has not passed a technical inspection;
Transportation of explosive and flammable objects and materials;
Use of the vehicle for non-official purposes;
Failure to present the damaged car to an expert of the insurance organization to assess the cost of damage before handing over the car for repair;
Violation by the employee in the event of an insured event of the procedure established by regulatory documents of general purpose, these Regulations and other internal documents in force in the Company.
2. The employee who drove the Company's car and is guilty of causing damage to the Company is obliged to pay the difference between the actual amount of damage and the amount of insurance compensation from personal funds.
Regulation DEVELOPED:
Leading Lawyer
Lenya" ____________ ____________
"___" July 2015
AGREED:
Head of the legal department
Lenya _____________ ____________
"___" July 2015
Chief Accountant
Lenya" _______________ ____________
"___" July 2015
INTRODUCTION SHEET
with the Regulations on the operation of official vehicles
Lenya's employees"
signature | date of |
|
An order to assign a vehicle to a driver is usually formed at enterprises that have several cars on their balance sheet - in large companies with many structural divisions or specialized carrier organizations. The order refers to the administrative documentation of the enterprise and is drawn up in a certain order.
FILES
What is the document for?
As you know, the car belongs to the means of increased danger, therefore, during its operation and maintenance, certain standards must be observed.
In organizations with a large fleet of vehicles, there is only one way to accomplish this task: by assigning a car to a single employee (or in some cases, a group of people, for example, a driver, technician and engineer).
At the same time, it is important not to forget that if more than four employees (drivers) cannot be assigned to one car, then one driver cannot be responsible for more than three cars.
The fixing takes place with the help of an order, which can be drawn up both in relation to cars, and trucks and special equipment.
If during the operation the car receives any damage or turns out to be faulty, material damage can be recovered from the responsible employee to whom it is assigned.
Who is responsible for issuing the order?
The formation of an order can be entrusted to any employee of the enterprise who knows the rules for creating administrative documents, as well as is familiar with the legislation of the Russian Federation (civil and labor). Most often, this function is performed by the head of the structural unit, legal adviser, secretary or specialist in the personnel department.
Regardless of who fulfills this obligation, after the final drafting of the order, it must be handed over to the director for certification - without his autograph, the document will not become valid.
How to explain document creation
The order is always based on two pillars - justification and foundation. They must be spelled out in each such order.
The rationale is the real reason for creating the document, which is indicated after the words "In connection with ...". The basis is a direct reference to any specific internal document of the enterprise (official or memorandum, normative act) or article and paragraph of the law (given in the form of a number and date of issue).
Features of the design of the form
If you are entrusted with drawing up an order to assign a vehicle to a driver, we recommend that you carefully read the recommendations below and look at its sample.
To begin with - general information that applies to all orders. To date, orders do not have a single design standard, so they can be done in any form or, if the organization has a developed document template, according to its type. For orders, both ordinary sheets of any convenient format (but generally accepted A4), and letterheads of the company are suitable.
You can write the text of the document by hand or type it on a computer (in the first case, you should pay attention to the fact that there are no errors or corrections in the form).
When drawing up an order, it is invariably required to take into account only one important criterion - it must be certified by the original signature of the director of the enterprise (this is due to the fact that all orders are always written on his behalf) or an employee who is allowed to act on behalf of the head in the prescribed manner, as well as all the employees listed there.
It is not necessary to certify the order form with a seal, because there is a need for this only if the norm for stamping the organization's local papers with the help of various kinds of clichés is enshrined in its accounting policy.
The order is always formed in one original copy, and if it needs to be reproduced, copies certified by the responsible officer are made. Information about the document is entered in the register of administrative documents of the company.
Sample document
When drafting the text of the order, keep in mind that its structure and content must comply with certain rules of business documentation.
In the header of the document, you must specify:
- Business name;
- the name and number of the document - with a short designation of the essence;
- place (settlement) and date of its compilation;
- justification for creating the order (here you can refer to the need to ensure the proper operation of the vehicle);
- brand (model) and state number of the vehicle;
- the position and full name of the employee to whom it is assigned;
- the person to whom this function will be transferred in the absence of a colleague responsible for the car at the workplace;
- the person responsible for the execution of the order;
- all attachments to the document (among them there must be an inspection certificate of the technical condition of the car).
If necessary, the text can be supplemented with other information - based on the circumstances.
How long and how to store an order
After the final formation of the order and familiarization with it of all the employees of the enterprise mentioned in it, as well as those whom it directly concerns, the form should be enclosed in a separate folder where other administrative acts of the company are located. Here it should be the entire period of validity, which can be indicated in the document itself or automatically equated to one year.
Then this order can be sent to the archive of the organization and, after the expiration of the storage period, disposed of in accordance with the procedure established by law.
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