Cancel a job assignment. Cancellation of a travel permit Is a travel permit necessary or not?

Do you need a travel permit in 2019? The form was canceled, but it was not prohibited from being used if the manager officially included the form in the accounting policy of the enterprise.

The procedure for sending people on business trips and filing reports on business trips in Russia changed three years ago. The new rules are not yet known to everyone, so it is worth clarifying which documents have been canceled and how they are now used.

Is it necessary to draw up a travel certificate after it has been cancelled?

However, for those unfamiliar with these changes in regulations, let us clarify that the travel permit was canceled in 2019. In fact, Government Resolution No. 749 “On the specifics of sending employees on business trips” was amended by legislators back in 2014, and the amendments came into force in January 2015.

In accordance with them, the employer is no longer obliged to prepare a travel certificate and official assignment upon the fact of the trip, and the employee is no longer required to prepare a report on the work done. These documents have now been canceled, but their use is not prohibited. If the manager considers that these forms are useful in organizing office work and accounting for expenses, they can be introduced at the enterprise by internal order and must be reflected in the accounting policy with an officially approved sample attached. You can use the unified T-10 form.

Why is this possible? The Government Decree, as already mentioned, does not prohibit the use of forms, and many accountants believe that the use of these forms is very effective for reflecting the employee’s expenses and monitoring the implementation of the tasks assigned to him (in particular, the fact of being at the destination). Its preparation is not required by law, but internal, local regulations at the enterprise can approve these forms for official travel, and in this case, all employees of this organization must use them.

How to confirm the fact of a business trip after cancellation of a travel certificate

The cancellation of travel certificates was apparently caused by the following considerations:

• reduce the document flow of companies, which will relieve the accounting department of some of the work;
• provide organizations with greater freedom in organizing office work and provide the opportunity to independently develop forms and reports.

The resolution states that the time spent on a business trip is now determined on the basis of travel documents to the destination. As such, you can consider tickets for a train, train, plane, or bus. If there is no such evidence, the period of actual stay is established on the basis of data on the rental of residential premises at the destination: a coupon, a receipt issued in accordance with the requirements of regulations, or other forms confirming the conclusion of the contract and its execution. If the employee cannot provide these documents, others will be suitable, confirming the fact and duration of the business trip.

If it is foreign, the citizen, by analogy, can provide copies of a foreign passport with notes on entry and exit, and border crossing.

In the case of using company or personal transport, the fact of being on a trip is established on the basis of an official note with a note at the destination, to which are attached documents confirming expenses: checks, receipts for the purchase of fuel, waybill.

The travel certificate has been cancelled, but many companies continue to use them, having redesigned the form to their advantage. The fact is that travel expenses often become the subject of a dispute with the tax office, and under the new rules it is quite difficult to prove their business nature.

Rumors about the abolition of payment for travel expenses periodically excite public opinion. Let's figure it out. Is it really possible to cancel travel expenses and how legal is it?

From January 8, 2015, when sending a subordinate employee on a business trip, the employer is not required to comply with the previously required procedure for obtaining a travel certificate. In addition, the legislation abolishes the mandatory preparation of other documents - a job assignment and a report on the work performed by an employee returning from a business trip.

Such changes are recorded in the Decree of the Government of the Russian Federation No. 1595 of December 29, 2014, which came into force on the above date (popularly known as the law on the abolition of travel allowances). The basis for sending an employee on a business trip is the decision of his employer. This document, as before, must record the timing of such a business trip. But there is no longer any need to draw up a job assignment.

Cancellation of travel certificates: the resolution and its consequences

The new rules state: it is possible and necessary to calculate the periods (actual) during which the employee was on a business trip using the travel documents provided to him upon return.

If he departs there by means of personal transport, the business traveler must indicate the actual period of stay at the destination when drawing up a memo. He submits it with the attachment of documents that can confirm movement on the specified transport (we can talk about waybills, receipts, invoices and cash receipts).

Upon returning from a business trip, within three days the business traveler must present an advance report drawn up by him, enclosing documents on the rental of the premises and the actual expenses incurred. There is no longer a need to prepare a report on the work done. But no cancellation of travel payments is expected.

The innovations have caused some confusion among accounting workers. The questions that arose concerned possible problems with the official approval of travel expenses in the event of refusal of the above-mentioned documents. It was also unclear what to do with the exemption from personal income tax.

So, in light of all this, it is worth taking a closer look at the problem and deciding whether or not it is worth continuing to issue travel certificates. This issue is relevant for management and accounting services. Ordinary employees have nothing to worry about - no one plans to cancel travel expenses (more precisely, reimburse them to a specific employee).

A little about the essence of the matter

Any business trip is fraught with many expenses that require reimbursement. In order to take into account and make these expected payments, accounting requires their documentary confirmation. As already mentioned, previously the required documents included travel certificates and official assignments together with reports on the work performed. But from the specified date (January 8, 2015), the decision to cancel travel certificates eliminated the need to issue them.

Thus, only the order directing the subordinate on a business trip remained among these. This document must specify the duration of the trip and its purpose.

How to manage travel documents

Their task now is to confirm the actual period of stay of the employee at the place of business trip. He must present these upon his return. For example, if a business trip involves air travel, then the start and end dates will be set with the presentation of plane tickets.

When an employee sets off in his own car, when returning, he draws up a memo indicating the dates of departure and arrival. What in this case can confirm the information indicated there? Such evidence will include receipts for gasoline from a gas station, receipts for payment for parking spaces, etc.

If suddenly some of these documents turn out to be lost, the cancellation of travel payments is not at all necessary. The employer may make an additional request to the transport organization in order to confirm the fact of the trip. The travel permit is no longer a determining factor.

We document expenses

According to part one of the Labor Code of the Russian Federation, the list of expenses that the employer is obliged to reimburse to a posted employee consists of travel costs, rental housing and daily allowances. From an accounting point of view, if successfully confirmed by the relevant documents, travel expenses are not subject to personal income tax. This norm is fixed in Article 217 of the Tax Code of the Russian Federation. In the absence of supporting documents, personal income tax will have to be charged.

The Tax Code does not contain a direct requirement for the mandatory presentation of the said certificate. Even before the cancellation of travel permits, in the event of disputes and litigation, arbitration came to the conclusion that the absence of one does not entail automatic taxation. Moreover, now there is absolutely no risk regarding personal income tax.

About insurance premiums

The situation is similar with insurance premiums. Officially established expenses (per diems, rental housing and travel) are not subject to insurance premiums. Here, the presentation of supporting documents is observed in the same way.

If until 2015 the certificate was considered as a mandatory attachment when drawing up an advance report, then in its absence, according to Rostrud letter No. 17-4/1647 of 2013, insurance premiums were subject to accrual. Now, after the cancellation of travel certificates, this basis is lost, and an advance report submitted without them is not considered a violation.

About income tax

According to accounting standards, other expenses that occur in the production and sales process include those of the organization’s costs that are associated with sending employees on business trips. This is done when calculating income tax. The corresponding posting is made for the date on which the advance report is approved. As in the above cases - with documented costs. Moreover, the design must comply with the legislative standards of the Russian Federation.

The situation is similar to that described earlier for insurance premiums. Officially, it was previously believed that the absence of a travel certificate automatically excludes these costs from expenses. But in the current situation (cancellation of “superfluous” travel documents), such an approach is no longer on the table.

Don't spend a lot!

The costs associated with business travel must be justified from an economic point of view. Their task is to bring profit to the organization. The purpose of the business trip specified in the order, being related to commercial activities, must imply economically justified travel expenses.

Even earlier, tax officials often expressed the opinion that it was necessary to have an order for the appropriate dispatch of an employee on a trip. The cancellation of travel permits does not pose any potential problems in this regard, since their functions are similar.

Is it possible to continue issuing travel certificates?

In principle, this is not prohibited. Nowhere is the law stipulating the mandatory cancellation of travel certificates. If they, together with official assignments, are convenient for the employer for internal accounting purposes, he has every right to continue to compile them in the future. But it will no longer be possible to document a business trip with just one ID. Let us repeat - by itself, without attached tickets, orders, etc., it cannot serve as confirmation of travel expenses and the right to exemption from contributions and personal income tax.

How is the new form of travel documentation recorded?

According to the general rules, the employer, through a series of internal rules, determines all aspects relating to the amount and procedure for reimbursement of expenses to seconded employees. Article No. 168 of the Labor Code of the Russian Federation gives him this right. The standard move is to approve a document called the Business Travel Regulations for a similar purpose. If, due to innovations, the company decides to stop using ID cards, this act will need to be amended accordingly and signed by all employees.

What changes will need to be made to the mentioned normative act?

1. It should no longer mention official assignments, and in connection with the cancellation of travel certificates, this concept should be removed from the document.

2. The order must contain a clause defining the purpose and duration of the trip.

3. A separate clause should establish the need for the employee to provide an official note with supporting documents in case of traveling by personal transport.

Information about the departure of a business traveler should be reflected in the journal of special form No. 739n, which was adopted by order of the Ministry of Health and Social Development in September 2009. Such a journal has a separate column, previously intended for entering the number of the travel certificate and the period for which it was issued. In the new conditions, filling out such a column is not necessary. If there is a dash or nothing at all, it will not be considered a violation.

Is it possible to cancel the travel allowance?

As you know, during a business trip, an employee is provided with average earnings, as well as daily allowances paid for each calendar day of the business trip. The latter concept refers to the additional expenses that he incurs due to being away from his permanent place of residence.

It was expected that from January 1, 2016, the payment of daily allowances would be canceled. But this event never happened. Article 168 of the Labor Code of the Russian Federation established mandatory reimbursement to an employee of additional expenses associated with living outside his permanent residence when sent on a business trip. That is, the abolition of travel subsistence allowances would mean a violation of labor laws.

Their size is determined independently in each organization. This amount should be fixed in those local regulations that relate to business trips (for example, in the Regulations on Business Travel). According to the law, the maximum amount, equal to 700 rubles, is not subject to personal income tax. within the territory of our country and 2500 rubles. when traveling abroad. This means that if the management establishes a daily allowance of, say, 1000 rubles. Personal income tax will have to be paid on amounts exceeding 700 rubles. - that is, 300 rubles.

What days are refunds due?

They are reimbursed for all days of the business trip, including holidays and weekends. This also includes those days when the employee is on the road or in a forced stop situation. If the business trip is one-day, then in Russia it is not necessary to pay daily allowance. However, no one prohibits the employer from providing for similar compensation in this case by local act.

There is no limit on such payments as such if the organization is commercial. Only the amounts indicated above (700 and 2500 rubles, respectively) are legally established and are not subject to taxation. The calculation of the days for which this compensation is due to the employee is now done according to the general rule and in accordance with the memo.

The Government of the Russian Federation decides:

• Approve the attached changes that are being made to the acts of the Government of the Russian Federation.

Approved
Decree of the Government of the Russian Federation
dated December 29, 2014 No. 1595

CHANGES,
WHICH ARE INTRODUCED TO GOVERNMENT ACTS
RUSSIAN FEDERATION

1. In the Decree of the Government of the Russian Federation of December 26, 2005 No. 812 “On the amount and procedure for payment of daily allowances in foreign currency and allowances to daily allowances in foreign currency during business trips on the territory of foreign states for employees who have entered into an employment contract to work in federal government bodies, employees state extra-budgetary funds of the Russian Federation, federal government institutions" (Collected Legislation of the Russian Federation, 2006, No. 2, Art. 187; 2008, No. 14, Art. 1413; 2014, No. 50, Art. 7095):

A) in paragraph 3, the words “without issuing a travel certificate, except in cases of business trips to CIS member states with which intergovernmental agreements have been concluded, stipulating that border authorities do not put marks on crossing the state border in documents for entry and exit”;

b) Paragraph one of clause 6 shall be stated as follows:

"6. When sending an employee on a business trip to the territory of member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in entry and exit documents, the date of crossing the state border of the Russian Federation is determined on travel documents (tickets).

2. In the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749 “On the specifics of sending employees on business trips” (Collected Legislation of the Russian Federation, 2008, No. 42, Art. 4821; 2013, No. 20, art. 2504):

A) Paragraph two of paragraph 3 shall be stated as follows:

"Employees are sent on business trips based on the decision of the employer for a certain period of time to fulfill an official assignment outside the place of permanent work. The trip of an employee sent on a business trip by decision of the employer to a separate unit of the sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip ";

b) paragraph 6 is declared invalid;

V) paragraph 7 should be stated as follows:

"7. The actual length of stay of the employee at the place of business trip is determined by travel documents presented by the employee upon return from a business trip.

If an employee travels to the place of business trip and (or) back to the place of work by personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer along with supporting documents confirming use of the specified transport for travel to the place of business trip and back (waybills, invoices, receipts, cash receipts, etc.).";

G) paragraph 15 is declared invalid;

d) Paragraph one of clause 19 shall be stated as follows:

"19. When sending an employee on a business trip to the territory of member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in entry and exit documents, the date of crossing the state border of the Russian Federation is determined by travel documents (tickets).";

e) in paragraph 26:

• in paragraph two, the words “travel certificate, duly executed,” shall be deleted;
• Paragraph three shall be declared invalid.

Chairman of the Government of the Russian Federation D.A. Medvedev

Employers are no longer required to provide posted employees with either a work assignment or a travel certificate. At the same time, the preparation of an employee report on the work performed was also cancelled.

All these measures to simplify document flow are contained in Decree of the Government of the Russian Federation dated December 29, 2014 No. 1595. This document changed the previously existing procedure for processing documents during business trips from January 8, 2015 (approved by Government Decree No. 749 dated October 13, 2008).

The employee is sent on a business trip based on the employer’s decision for a certain period. It is now possible to confirm the actual time spent on a business trip with a travel document, which the employee will present upon return. If the employee went on a business trip by personal transport (car, motorcycle), then the actual length of stay at the place of business trip is indicated in the memo. It is also presented after the employee returns, along with supporting documents: waybills, invoices, receipts, cash receipts, etc. All these documents confirm the use of the named transport for travel to the place of business and back.

We do not undertake to judge why the travel certificate was cancelled. This is not such a complicated document; as a rule, accountants did not have any difficulties with its preparation. But in tax accounting, on the contrary, the travel certificate was assigned the role of, if not the first violin, then far from the last. In order for expenses to be taken into account, they must be documented. Of course, Art. 252 of the Tax Code of the Russian Federation allows for the use of documents that only indirectly confirm expenses, in particular, a business trip order (unified form No. T-9 approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1) and travel documents. But if you study the explanations of the Ministry of Finance, you see the situation a little differently.

The primary document on the basis of which this business transaction is accepted for accounting is the advance report. The date of its approval by the head of the organization is the date of recognition of business trip expenses (subclause 5, clause 7, article 252 of the Tax Code of the Russian Federation). The following documents are integral annexes to the expense report:

• travel certificate (form No. T-10), approved. Resolution of the State Statistics Committee No. 1)
• about renting residential premises;
• on actual travel expenses (including insurance premiums for compulsory personal insurance of passengers on transport, payment for services for issuing travel documents and providing bedding on trains;
• about other expenses related to the business trip.

Other documents, in particular, an order (instruction) to send an employee on a business trip (forms No. T-9, T-9a), as well as a job assignment, are not mandatory to confirm expenses. Their presence is determined by the internal document flow of the organization. This position of the financial department is reflected, for example, in letter dated September 14, 2009 No. 03-03-05/169.

Of course, the Ministry of Finance in its explanations refers to the rules established by Government Decree No. 749 of October 13, 2008, now amended. But officials have not yet given any new explanations about the procedure for confirming expenses in tax accounting. And it is not entirely clear how exactly it is now necessary to confirm the business nature of the trip so that the criteria for recognizing expenses from Art. 252 of the Tax Code of the Russian Federation.

It is clear that no company wants to argue with the tax authorities (despite the fact that travel expenses often become the subject of dispute). And he doesn’t want to pay for workers’ business trips out of net profit. Therefore, it is wise not to rush to refuse to issue travel certificates. They were canceled, but not banned. Enshrine in a local regulatory act the mandatory preparation of a travel certificate - it will be justified, rational, and you will also feel safer.

According to the new edition, a travel certificate and official assignment are not required when sending an employee on a business trip. How it is now necessary to arrange business trips and whether it is worth rushing to abandon the “old form” of travel certificates, we will discuss in this article.

What is a business trip?

Current legislation defines a business trip as the performance by an employee of an official task outside the place of permanent work (Article 166 of the Labor Code of the Russian Federation). At the same time, according to clause 3 of the Regulations on business trips, the place of permanent work should be understood as the location of the organization in which work is stipulated by the employment contract (the sending organization). Such a narrow approach to the definition led the legislator to the need to additionally stipulate that the trip of an employee sent on a business trip to a separate unit located outside the place of permanent work is also recognized as a business trip (ibid.).

Accordingly, trips of employees whose work is initially traveling in nature (sales representatives) and those whose work is carried out on the road (conductors and flight attendants) are not considered business trips. In addition to them, in our opinion, it is necessary to include remote workers in this list. They work outside the location of the organization and do not have a workplace, which means that, from a formal point of view, they have nowhere to travel.

What changed?

Let us highlight two changes made to the Business Travel Regulations that HR officers should be aware of. Firstly, the actual duration of the business trip is determined by travel documents (clause 7 of the Regulations).

Secondly, the term “employer’s order” was replaced by the term “employer’s decision”, leaving the remaining components of the concept of business trip unchanged (clause 3 of the Business Travel Regulations). The reasons for the second clarification are not yet visible. Perhaps this “cosmetic” clarification anticipates subsequent legislative innovations, for example, the expansion of the powers of trade unions or preparations for the introduction into the Labor Code of the Russian Federation of a requirement for the consent of an employee to be sent on a business trip. Or perhaps the liberal developers of the amendments did not like the rigidity of the wording.

However, such a change in all cases seems quite surprising, especially taking into account the fact that Art. 166 of the Labor Code of the Russian Federation still operates with the concept of “employer’s order”. Moreover, it is the term “disposition” that, in our opinion, is correct at the moment. After all, an order is the implementation by an authorized person of his right and at the same time an act (document, oral order) directed outward and requiring an unambiguous reaction from other persons. And a decision is the appearance of internal will in the external world, the implementation of which requires subsequent actions either by the person who expressed the will (issuing an order, an order, an oral expression of will), or by third parties who are affected by such a decision. In general, this amendment, in our opinion, does not carry any semantic load, slightly shifting the emphasis.

Business trip as a fact of economic life

A business trip always entails additional costs (ticket, accommodation, food costs, etc.). Since the employer is interested in the business trip, it is logical that he bears such expenses. The employee is provided with guarantees for the duration of the business trip (saving a job, payment of daily allowance, etc.). In accordance with paragraph. 1 tbsp. 168 of the Labor Code of the Russian Federation, in the event of being sent on a business trip, the employer is obliged to compensate the employee for:

• travel expenses;
• expenses for renting residential premises;
• additional expenses associated with living outside the place of permanent residence (per diem);
• other expenses incurred by the employee with the permission or knowledge of the employer.

It is necessary to take into account that since a business trip for an employer is a fact of economic life, the rules for accepting expenses for it are clearly regulated. Moreover, previously expenses were strictly rationed. For example, in paragraph 6 of the no longer in force resolution of the USSR Council of Ministers dated January 17, 1980 No. 46 “On business trips within the USSR” it was stated that a posted employee is reimbursed for the costs of renting a living space based on paid bills, but not more than 4 rubles per day - when traveling to Moscow, Leningrad and the capitals of the Union republics.

To understand that documenting this procedure has always been quite complex and required a certain painstakingness in the selection of documents from both the employee and the organization, it is enough to refer to the letter of the Federal Tax Service of the Russian Federation dated November 25, 2009 No. MN-22-3/890 “On documentary confirmation of travel allowances” expenses (travel certificate).” It follows from it that the primary document containing information about business transactions is an advance report, to which are attached documents confirming the expenses actually incurred by the employee during the business trip.

At the same time, as noted in the letter, the order (instruction) to send an employee on a business trip and the official assignment for documentary confirmation for tax purposes of the profits of organizations are not mandatory.

Why was a travel permit needed?

As we noted, the advance report confirmed the business trip as a fact of economic life in tax accounting. However, he himself could be rejected in whole or in part in the absence of proper supporting documents. Let us recall that previously these included:

• duly issued travel certificate;
• documents on the rental of residential premises (tenancy agreement, payment receipts, cash receipts, etc.);
• documents on actual travel expenses (tickets, insurance for compulsory personal insurance of passengers on transport, receipts for payment for services for issuing travel documents, etc.);
• documents on other expenses related to the business trip (for example, sales and cash receipts for entertainment expenses).

The form of the travel certificate made it possible to use it to obtain a fairly large amount of information. If we look at it more carefully, then, in fact, it was a universal document that allows you to establish:

1. where the employee was sent (organization or locality);
2. for what purpose;
3. for how many days he was sent on a business trip;
4. when you actually left the location of the organization, when you arrived at the place of business trip;
5. whether the employee interacted with the persons to whom he was assigned.

Thus, the travel certificate made it possible to establish a whole range of facts - starting from the business trip itself (whether it actually took place) and ending with the dates of the employee’s stay at the place of business trip. Among other things, this document confirmed with a high degree of reliability another important point for the organization: whether the employer’s actions were aimed at achieving statutory goals, i.e. whether they are economically feasible for the organization.

By the way, the lack of economic feasibility has recently become one of the favorite arguments of tax authorities when refusing to accept certain expenses for tax accounting. What to hide, the management and beneficiaries of the company are always tempted to use the organization’s money for their own purposes. For example, instead of going on vacation, take a business trip and fly to warmer climes without spending a penny on it from your own pocket.

The need to affix the seal of the organizations visited by the traveler on the travel certificate was one of its goals precisely to combat the non-productive nature of trips. Therefore, it is quite possible to imagine a situation where, in the absence of a travel certificate, the inspector will exclude from the company’s expenses the money spent by the general director on the flight to Sochi, arguing that the company has no counterparties in this city.

One can argue a lot about the legality of a number of requirements of the tax inspectorate, but one must understand that a conflict with inspectors can arise literally out of the blue. And practice shows that the cost of supporting a dispute can be much higher than the efforts that were required to avoid it.

This can happen with business trips. It is necessary to clearly understand that the cancellation of one of the mandatory documents in no way affects the requirements for the advance report as a tax accounting document. In any case, supporting documents must be attached to it, and the same facts must be confirmed with such documents as before.

How do we live on?

So, as before, when conducting an audit, the organization will need to prove to the inspectors:

• the very fact of a business trip;
• duration of the trip;
• the presence of a relationship between the employee’s trip and the company’s activities (economic feasibility of the trip);
• implementation by the employee of actions aimed at achieving the purpose of the business trip.

Of course, some of the facts previously confirmed by a travel certificate can be confirmed by other supporting documents. Therefore, the latest edition of the Business Travel Regulations states that the actual length of stay of the employee at the place of business trip is determined by the travel documents presented by the employee upon returning from a business trip. If the employee uses personal transport, the actual length of stay at the place of assignment is indicated in a memo, which is submitted by the employee simultaneously with supporting documents confirming the use of the car for travel to the place of assignment and back (waybills, invoices, receipts, cash receipts, etc.) .

The fact of the trip will be confirmed both by the availability of tickets and by a set of other supporting documents for other expenses (accommodation, hospitality, etc.).

At the same time, in our opinion, the importance of other documents that were previously of an auxiliary nature will increase. Thus, when determining the relationship between a trip and the company’s business activities, the main role will now be played by the order (instruction) to send an employee on a business trip. Accordingly, when drawing up such a document, it can be recommended to include in it an indication of the purpose of the business trip, a link to the official assignment, or write out a detailed assignment for the business trip directly in the text of the order.

The situation is more complicated with confirmation of the fact that the employee has completed the task received. On the one hand, the tax authorities have no need to control whether the employee conducted negotiations, met with counterparties, or participated in the inspection of goods. All this relates to the internal control of the employer, so the cancellation of the travel certificate looks quite logical.

On the other hand, from the point of view of inspectors, the situation may not be so clear. You can pay attention to the fact that the procedure and forms for recording employees who go on business trips from the sending organization and arrive at the organization to which they are sent have been developed (clause 8 of the Regulations on business trips, order of the Ministry of Health and Social Development of the Russian Federation dated September 11, 2009 No. 739n “On approval of the Procedure and forms for recording employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded”, hereinafter referred to as the Procedure).

This Procedure, among other things, establishes the obligation of organizations to keep logs of the departure of their own employees on business trips and the arrival of employees of other organizations at enterprises. That is, cross-registration of employees takes place. Let's add to this the originality of thinking of individual tax inspectors, and as a result, during inspections, we may receive requests for information from such journals from the organization's counterparties. At first glance, such an assumption smacks of paranoia, but the experience of 2008 and 1998 suggests that during crisis periods of Russian history, scrupulousness and integrity in the actions of tax authorities can be on the verge of common sense. In addition, it must be taken into account that any innovation, even when it is aimed at simplifying the situation, requires a certain period of adaptation, during which various excesses are possible.

What can be recommended in this situation? In our opinion, there is no need to rush and give up the travel certificate as such. This document carried a certain semantic load, and not only in relations related to tax accounting; this document specified the purpose of the business trip and, to a certain extent, disciplined the workers. In some cases, it also allowed the employer to monitor the employee’s fulfillment of the purpose of the trip. Yes, of course, for organizations in which a business trip is an event on the verge of force majeure, the refusal of travel certificates means that there is one less piece of paper in the bureaucratic document flow. But perhaps those employers for whom business trips are the norm should think about keeping an updated version of the travel certificate in their arsenal, enshrining its form and procedure for use in local regulations.