If your organization is, the sum of the cost of fuel is a tangible value of the sum of all its costs, it is recommended to pay close attention to the correct execution of waybills. Very often, even for minor violations, fuel costs are removed from the calculation of the tax base, and inspectors, as a result, credit additionally to income tax and penalties. And the appeal to the court does not guarantee that a judge will make a decision in favor of the taxpayer.
Thus, the panel of judges of the Supreme Arbitration Court of the Russian Federation refused to transfer to the Presidium of the decision of the Arbitration Court of Samara region from 29.10.2012 A55-23291/2012 and regulations of the Federal Arbitration Court of the Volga region (definition number VAS-11880/13 from 30.08.2013) leaving the decision of these courts unchanged.
The dispute between the taxpayer and the IRS was as follows. According to the tax audit in the organization, it was credited to income tax expense daju due to the exclusion of the base cost of fuel. The inspectors inspectors have focused on the fact that the traffic logs were not filled out completely - they lacked the mileage of the vehicle.
The final decision of the court is based on the fact that the organization of the submitted logs, it is not possible to reliably determine the economic feasibility of the costs incurred for fuel and lubricants. And as a result, such costs may not be included in the calculation of income tax.
Let me remind you that the road map is the source documents of the rolling stock and the driver. Unified forms of waybills daju were approved by the Resolution of the Russian Federation State Committee on Statistics of 28.11.1997 N 78 "On approval of the unified forms of primary records to record the work of construction machinery, works in road transport." However, with the introduction of a new force with the Federal Law "On Accounting" from 01.01.2013 to organizations got the right to use their own forms of primary documents, controlling only the presence of mandatory requisites for them.
Posted in Litigation. Tagged with BAC, fuel, IRS, income tax, tax, tax accounting, legal news, traffic logs, court. Sign up for our newsletter to receive news on your email address
You may use these HTML-tags and attributes: <a href="" title=""> <abbr daju title=""> daju <acronym title=""> <b> <blockquote cite=""> <cite> <code> <del datetime=""> <em> <i> daju <q cite=""> <strike> daju <strong>
Search: Categories 1C deductions for personal income taxes Personal Finance Services News Reports Useful Social Insurance Premiums Litigation Recent Entries entrepreneurs to become easier to live UTII Tax returns daju are moving to OKTMO Travel Sheets - how to draw, to avoid having to pay an extra tax is included in the composition property less the cost of renovation of an apartment property Getting the balance deduction in subsequent years Archives daju November 2013 October daju 2013 September 2013 August 2013 July 2013 June 2013 May 2013 April 2013
Powered by WordPress. Design by WildWebLab
No comments:
Post a Comment