THE VEHICLES IN THE ORGANIZATION: QUESTIONS OF ACCOUNTING AND TAXATION

In practice, accountants have many questions about the use of vehicles. This is due to the inconsisten- cy of regulatory and legal acts. Between organizations and tax authorities disputes are being held about whether the costs of fuel lubricants can be recognized in full or on a standard. The article deals with questions of account- ing and taxation, disputed questions of accounting costs for the use of vehicles, requirements for primary docu- ments for the accounting of fuels and lubricants. Also in the article the analysis of judicial practice on the above- mentioned questions is given and the documents confirming the solution of the above questions