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THE VEHICLES IN THE ORGANIZATION: QUESTIONS OF ACCOUNTING AND TAXATION

Journal: Sociosfera (Vol.8, No. 2)

Publication Date:

Authors : ;

Page : 12-15

Keywords : vehicle; waybill; fuel card; consumption rates; taxation of expenses;

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Abstract

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

Last modified: 2017-07-13 17:45:40