How to issue a waybill so as not to lose expenses in tax accounting and VAT deductions? In what form should a waybill be drawn up?
Without issuing a waybill for the corresponding vehicle, it is prohibited to transport passengers, baggage, and cargo by buses, trams, trolleybuses, cars, and trucks (Clause 2 of Article 6 of the Charter of Road Transport and Urban Ground Electric Transport).
In what form should a waybill be drawn up?
Waybill form
Starting from 2013, the forms of primary accounting documents used (with the exception of government organizations) are determined by the head of the economic entity (clause 4 of article 9 of Law No. 402-FZ). These can be unified forms or your own, developed in compliance with the mandatory details of the primary documents. When using unified forms, you cannot delete the existing details of such documents (Letter of the Ministry of Finance of the Russian Federation dated 07/08/2011 No. 03-03-06/1/414), you can only supplement the form with new lines or columns.
When developing your own forms of primary accounting documentation, it should be taken into account that the forms of primary accounting documents established by authorized bodies in accordance with other federal laws and on their basis remain mandatory for use (Information of the Ministry of Finance of the Russian Federation dated December 4, 2012 No. PZ-10/2012) .
Many organizations operating vehicles must draw up a waybill to confirm expenses for fuel and lubricants. This raises the question: can an organization independently develop a form of waybill, guided only by the mandatory details contained in clause 2 of article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as the Law No. 402-FZ)?
Let us remind you that the mandatory details and procedure for filling out waybills are established by Order of the Ministry of Transport of the Russian Federation dated September 18, 2008 No. 152 (hereinafter referred to as Order No. 152). Letter of the Ministry of Finance of the Russian Federation dated August 25, 2009 No. 03-03-06/2/161 states that a waybill independently developed by an organization can be one of the documents confirming the costs of purchasing fuel and lubricants, if it contains the mandatory details approved by the Order No. 152.
Important!
Are “Ministry of Transport” details required for all enterprises? Court decisions on this issue are contradictory.
Some courts note that the provisions of the Federal Law of November 8, 2007 No. 259-FZ “Charter of Automobile Transport and Urban Ground Electric Transport” do not apply to individuals and legal entities that do not provide transport services to third parties as one of their types of business activity , but those carrying out the transportation of goods and people to meet their own needs in the process of carrying out basic activities not related to the operation of road transport (Determination of the Armed Forces of the Russian Federation dated April 22, 2016 No. 301-KG16-3321, Resolution of the Second Arbitration Court of Appeal dated May 11, 2016 No. A29-7710/2015, AS of the Volga-Vyatka District dated 02.10.2016 No. F01-5485/2015 and Volga District dated 03.24.2015 No. F06-21584/2013). As the judges note, the use of form No. 3 “Passenger car waybill” is mandatory only for motor transport organizations (Decision of the Samara Regional Court of April 15, 2014 No. A55-31301/2012).
Other courts believe that the provisions of Order No. 152 regarding the mandatory details and the procedure for filling out waybills are applied by legal entities and individual entrepreneurs operating cars, trucks, buses, trolleybuses and trams. The basic requirements for ensuring road safety apply to legal entities and individual entrepreneurs when carrying out activities related to the operation of vehicles, regardless of the type of activity (Resolution of the AS of the Far Eastern District dated 02/09/2016 No. F03-131/2016, Determination of the Armed Forces of the Russian Federation dated 05/27/2016 No. 303-KG16-5282). That is, the provisions of Order No. 152 are also mandatory for other non-motor transport enterprises.
But for a transport company, issuing a waybill with the mandatory details given in Order No. 152 is mandatory.
Errors in filling out waybills
In a number of cases, tax authorities, based on shortcomings in waybills (non-compliance with the form approved by Order No. 152), conclude that business transactions are unrealistic. When resolving such disputes in court, judges also note that the taxpayer is not a transport organization, and therefore the amount of information indicated in the waybills is sufficient to carry out tax control (Resolution of the Fourth Arbitration Court of Appeal dated April 1, 2015 No. A78-6705/2014 ).
However, the situation is different for motor transport enterprises. In accordance with paragraph 2 of Article 6 of the Transport Charter, it is prohibited to transport passengers, baggage, and cargo by buses, trams, trolleybuses, cars, and trucks without issuing a waybill for the corresponding vehicle. In this regard, improper execution of a waybill (in forms that do not comply with Order No. 152) leads to fines (Decision of the Sakhalin Region AS dated April 16, 2015 No. A59-570/2015).
What defects in the waybill most often cause complaints from the tax authorities?
Errors leading to additional assessment of income tax (personal income tax for individual entrepreneurs)
The purpose of drawing up a waybill is to confirm the validity of fuel consumption.
Tax authorities often impose additional charges due to the lack of information about a specific destination in the waybill, since without this information it is impossible to confirm the expenses incurred by the organization for the purchase of fuels and lubricants (Resolutions of the Autonomous District of the Volga Region dated December 2, 2016 No. A55-166446/2015 and dated June 15, 2016 No. Ф06-9555/2016, Moscow District dated 04/08/2015 No. Ф05-3450/2015, Decision of the Nizhny Novgorod Region AS dated 08/05/2016 No. A43-10294/2016). This approach is consistent with the legal position of the Supreme Arbitration Court of the Russian Federation, set out in the ruling dated August 30, 2013 No. VAS-11880/13.
The absence of information on the time of return to the garage (parking lot) in the waybills may also serve as a refusal to recognize expenses in tax accounting. In addition, it is necessary to correlate the information provided in the waybill with other documents.
For example
According to the waybills, the “fuel” column indicates the AI-95 gasoline brand, however, some of the submitted cash receipts confirm the purchase of AI-92 gasoline. From some receipts of fuel and lubricants it follows that the one-time purchase of fuel was in quantities exceeding 70 liters, 80 liters, while the company did not provide information about the volume of fuel that the tanks of these vehicles can hold during the tax audit (Resolution of the Third Arbitration Court of Appeal dated 23.06. 2016 No. A74-7498/2014).
In another case, tax officials compared the operating time of excavators, loaders and bulldozers with certificates of work performed. According to the waybills, the work was carried out in April, May, June and July 2013, while the scope of work was accepted by the taxpayer in April, August and October 2013. Tax officials excluded these expenses from the tax base, since the submitted waybills cannot be correlated with acts for the performance of work and services, the waybills were drawn up in violation of the requirements established by law and do not confirm the fact that part of the equipment is working (Decision of the Autonomous District of the Trans-Baikal Territory dated 09/06/2016 No. A78 -1080/2016).
And the absence of speedometer readings in the waybills, violation of numbering, as well as inconsistency with other documents (waybills have a date of preparation from 07/12/2013 to 11/01/2013, and the submitted cash receipts are dated from 09/11/2013 and ending December 16, 2013, the date of dispensing diesel fuel at the gas station does not correspond to the date of travel documents) also leads to the exclusion of expenses for fuel and lubricants from the professional deductions of individual entrepreneurs (Decision of the Stavropol Territory AS dated October 26, 2016 No. A63-4584/2016).
In addition, defects in filling out a waybill, along with other circumstances, often serve as evidence of receiving an unjustified tax benefit.
For example
The waybills do not contain complete information about the transportation of cargo, namely: the place of loading and unloading of the cargo, the time of loading (unloading), the type of packaging of the cargo and other information are not indicated; the sections “Assignment to the driver”, “Sequence” are not properly filled out in the waybills completing the task”, “Results of the vehicle and trailers”, and also contain inaccurate information. The waybills indicate that the cargo was transported by driver V.V. Shotokhin. However, the driver Shotokhin V.V. during the period of drawing up the waybills, he was not an employee of the company (Resolution of the Third Arbitration Court of Appeal dated July 28, 2016 No. A33-10497/2015).
Thus, if, on the basis of waybills, it is impossible to determine the purposes of the actual use of cars and correlate them with other documents confirming the reality of incurring expenses for cars when they are used in production activities, then the courts confirm the right of tax authorities to exclude expenses for fuels and lubricants from the “profitable” base ( Resolution of the AC of the North Caucasus District dated October 7, 2016 No. A63-11450/2015).
Errors leading to additional VAT charges
To legally accept “input” VAT as part of tax deductions, three conditions must be met: goods (work, services) purchased for activities subject to VAT, accepted for accounting, and there is a properly executed invoice (clauses 1, 2 of Article 171 Tax Code of the Russian Federation).
Tax authorities pay close attention to the preparation of primary accounting documents that confirm the fact that goods (work, services) and property rights have been registered.
The absence of waybills in itself, along with other evidence, may indicate the unreality of business transactions, i.e. about receiving an unjustified tax benefit. Therefore, it is impossible to apply a deduction for “input” VAT on purchased fuels and lubricants (Resolutions of the Autonomous District of the North Caucasus District dated February 18, 2016 No. F08-317/2016, East Siberian District dated January 12, 2016 No. F02-6977/2015 ).
Important!
But in the event that the reality of the transactions is not refuted by the tax authorities, the presence of shortcomings in the preparation of travel documents in itself is not a violation of tax legislation, which means that the deduction of VAT is legal (Resolution of the Administration of the West Siberian District dated September 16, 2015 No. F04- 22441/2015).
The need to issue waybills when paying compensation for the use of a personal car
In the practice of organizations, there are often situations when the personal property of employees is used for official purposes.
In accordance with Article 188 of the Labor Code of the Russian Federation, the amount of reimbursement of expenses is determined by agreement of the parties to the employment contract, expressed in writing. The most common is the use of personal transport. In this case, the employee is paid compensation for the use of a personal car, the amount of which is established by order.
Compensation payments are included in expenses taken into account when calculating income tax. In such situations, is it necessary to issue waybills to document the compensation paid in order to calculate the organization’s income tax?
The Tax Code of the Russian Federation does not directly require the issuance of waybills for payment of compensation for the use of an employee’s personal car for business purposes. However, in order to recognize expenses, it is necessary to comply with the general principle of documentary evidence and economic justification of expenses (Article 252 of the Tax Code of the Russian Federation).
Many letters from the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation are devoted to the issue of the need to issue waybills when paying compensation to workers.
Thus, according to the regulatory authorities (Letters of the Ministry of Finance of the Russian Federation dated September 23, 2013 No. 03-03-06/1/39406, dated April 13, 2007 No. 14-05-07/6, dated December 29, 2006 No. 03 -05-02-04/192, dated November 16, 2006, No. 03-03-02/275, Federal Tax Service of the Russian Federation for Moscow, dated January 13, 2012, No. 20-15/001797@, dated February 22, 2007. No. 20-12/016776, dated September 20, 2005 No. 20-12/66690), the organization must keep records of business trips in travel vouchers. It is the waybills that confirm the actual use of property in the interests of the employer (Letter of the Ministry of Finance of the Russian Federation dated June 27, 2013 No. 03-04-05/24421).
Indeed, the manager’s order to establish compensation payments in itself is not a primary accounting document (Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”) and it will not be enough to confirm the costs actually incurred by the employee. But, if the taxpayer has other documents confirming expenses (for example, employee reports with attached checks, a log of business trips indicating the time, purpose of the trip, etc.), then the absence of waybills will not be grounds for refusal to recognize compensation expenses.
Thus, in the Resolution of the Federal Antimonopoly Service of the Volga Region dated May 30, 2012 No. A12-15477/2011, it was noted that the organization had the right to declare expenses of compensation amounts for used personal vehicles; the mandatory condition for maintaining waybills is not provided for by the current legislation.
Based on the analysis of the provisions of the Federal Law of November 8, 2007 No. 259-FZ “Charter of Road Transport and Urban Ground Electric Transport” and Order No. 152 regulating the requirements for filling out waybills, arbitration courts come to the conclusion that in this case it is necessary to The above-mentioned workers had no waybills. At the same time, she did not provide evidence of the transportation of passengers, baggage, and cargo (Decision of the Irkutsk Region Administration of November 28, 2016 No. A19-14820/2016).
In practice, inspectors from the Pension Fund of the Russian Federation may add additional compensation to the amount of compensation paid to the employee.
However, such decisions are successfully challenged in court, since “... the organization is not obliged to issue a waybill to an employee who uses personal vehicles for business purposes and is not a driver. Waybills are used by organizations to record the operation of their vehicles and are not intended to record the trips of employees in their personal cars, even if these trips are carried out for official purposes. Payments of compensation for the use of personal vehicles by employees for business purposes are confirmed by sufficient evidence and are not subject to inclusion in the base for calculating insurance premiums" (Resolution of the Eighteenth Arbitration Court of Appeal dated June 16, 2016 No. A34-8324/2015 of the Seventh Arbitration Court of Appeal dated 21.03. 2016 No. A45-48015/2015, AS of the West Siberian District dated 10.06.2015 No. F04-23203/2015, East Siberian District dated 08.10.2016 No. F02 -3897/2016).
Thus, the requirement to have waybills in such situations is not provided for by current legislation.
An additional agreement to the employment contract involves the employee using a personal car for business purposes, that is, for the employee to perform his job duties. The very performance of labor duties is reflected in the working time sheet.
As already noted, waybills are necessary to record the work of cars owned by the organization, and are not intended to record the trips of employees in their personal cars (Resolution of the Autonomous District of the Ural District dated May 16, 2016 No. A50-17861/2015).
But even if the car is on the company’s balance sheet, but is assigned to a specific official (for example, a director), then you can do without issuing a waybill (Resolution of the AS of the West Siberian District dated December 21, 2015 No. A03-4759 /2015).
However, taking into account the claims of tax authorities and inspectors from the Pension Fund of the Russian Federation, in such situations it is safer to draw up a waybill.
Discrepancies in the time indicated in the waybill and time sheet
When preparing waybills, companies often make inaccuracies related to the employee’s working time.
For example, a company manager (whose personal vehicle is used for business purposes) has a work schedule from 8.30 to 17.30, Monday to Friday. The time sheet is set from 8.30 to 19.00. At the same time, the time sheet shows an eight-hour working day.
Are such discrepancies possible between the time given in the time sheet and the waybill?
The waybill must indicate the date (day, month, year) and time (hours, minutes) of the vehicle’s departure from the vehicle’s permanent parking place and its arrival at the specified parking lot, which makes it possible to determine the duration of the actual time worked (clause 4, paragraph. 6 Mandatory details and procedure for filling out travel documents, approved by Order No. 152).
The employer is obliged to keep records of the time actually worked by each employee (Article 91 of the Labor Code of the Russian Federation). Information about the use of working time is reflected in the time sheet. Work performed by an employee at the initiative of the employer outside the working hours established for the employee: daily work (shift), and in the case of cumulative accounting of working hours - in excess of the normal number of working hours for the accounting period, is recognized as overtime (Letter of Rostrud dated 02.12.2009 No. 3567-6-1). And such work is compensated by increased pay or, at the request of the employee, by the provision of additional rest time (Article 152 of the Labor Code of the Russian Federation).
Thus, the normal duration of the daily work (shift) of a manager working on a calendar of a five-day work week with two days off cannot exceed eight hours. The involvement of a manager in overtime work must be carried out in compliance with the rules provided for in Article 99 of the Labor Code of the Russian Federation.
Important!
Therefore, discrepancies in information about actually worked time indicated in the work time sheet and waybill are grounds for bringing the employer to administrative liability for violation of labor legislation under Article 5.27 of the Code of Administrative Offenses of the Russian Federation (Resolution of the Armed Forces of the Russian Federation dated July 31, 2009 No. 18- AD09-8).
Let us remind you that this article provides for a fine:
for officials in the amount of 1 thousand to 5 thousand rubles;
for persons carrying out entrepreneurial activities without forming a legal entity - from 1 thousand to 5 thousand rubles;
for organization - from 30 thousand to 50 thousand rubles.
Frequency of preparation of waybills
As a general rule, primary documents must be drawn up with such frequency that on their basis it is possible to judge the validity of the expenses incurred.
The waybill is issued for one day or a period not exceeding one month (clause 10 of Order No. 152). In this case, waybills can be compiled monthly, if such a frequency of their preparation allows for organizing the accounting of time worked and fuel consumption (Letter of the Ministry of Finance of the Russian Federation dated February 20, 2006 No. 03-03-04/1/129).
If the weekly (monthly, quarterly) preparation of a waybill makes it possible to organize the accounting of time worked and consumption of fuel and lubricants, then a waybill drawn up at such a frequency with the attachment of cash receipts reflecting the purchase of the specified materials can confirm the above-mentioned expenses of the company (Letter from the Ministry of Finance RF dated August 25, 2009 No. 03-03-06/2/161).
Primary documents must be drawn up in such a way and with such regularity that on their basis it is possible to judge the validity of the expenses incurred (Decision of the Nizhny Novgorod Region AS dated 05.08.2016 No. A43-10294/2016).
Important!
The waybill can be issued for any period not exceeding a month.
If the waybill is issued for a month, then the first and last date of the period for which this sheet was issued is indicated (clause 4 and clause 10 of Order No. 152, Letter of the Ministry of Finance of the Russian Federation dated November 30, 2012 No. 03-03-07/51) . For example - from November 1, 2016 to November 30, 2016.
The waybill is one of the main documents related to the use of vehicles. However, until recently, the rules for filling it out caused much controversy. In October of this year, the Ministry of Transport of the Russian Federation registered with the Ministry of Justice of Russia Order No. 152 dated September 18, 2008 approving the mandatory details of the waybill and the procedure for filling them out.
The need for such a document was caused by the direct reference contained in Art. 6 of the Federal Law of November 8, 2007 No. 259-FZ “Charter of Automobile Transport and Urban Ground Electric Transport”, which imposes on the Ministry of Transport of Russia the obligation to approve the procedure for filling out and mandatory details of the waybill. According to this Law, a waybill is a document used to record and control the operation of a vehicle or driver. At the same time, a waybill issued by a motor transport enterprise is usually recognized as a document confirming the driver’s right to use a motor vehicle. In this regard, it is not necessary to issue an additional power of attorney for the right to manage.
Law No. 259-FZ prohibits the transportation of passengers, luggage and cargo by buses, trams, trolleybuses, cars, and trucks without issuing a waybill for the corresponding vehicle. The need for the driver to have a waybill with him in some cases is established and subclause. 2.1.1 clause 2.1 of the Traffic Rules of the Russian Federation, approved by Resolution of the Council of Ministers - Government of the Russian Federation of October 23, 1993 No. 1090.
Thus, in accordance with Law No. 259-FZ, drivers who only transport passengers and luggage, as well as cargo, must have a waybill with them. If the driver leaves on the instructions of the employer without passengers, luggage or cargo, then there is no need to issue a waybill.
Registration of a waybill according to the new rules
Currently, there are unified forms of waybills for each type of vehicle, approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78. These waybills must be used by legal entities of all forms of ownership operating construction machinery, mechanisms, vehicles and being senders and recipients of goods transported by road.
Other organizations, as well as individual entrepreneurs, can use waybills developed independently. Basically, Order No. 152 of the Ministry of Transport of Russia is addressed to them. In accordance with this order, the main details of the waybill are recognized as:
- name and number of waybill- the document must be entitled “Waybill” and have a number, which must be recorded in the waybill registration log. The organization can determine the form of this journal independently, but it is better to use the unified form No. 8 “Logbook of the movement of waybills”, approved by Resolution No. 78;
- information about the period;
- waybill actions- if a waybill is issued for one day, information about the period includes the day, month and year during which the waybill can be used, and when a waybill is issued for a period, the start and end dates of its use. The maximum period for which a waybill can be issued is one calendar month;
- information about the owner (holder) of the vehicle: for a legal entity - full name, legal address and telephone number, for an individual entrepreneur - last name, first name, patronymic, postal address and telephone number;
- vehicle information- these include the type (car or truck, bus, trolleybus, tram) and model of the vehicle, as well as the trailer (semi-trailer), state registration number, odometer readings (full kilometers driven) when leaving the garage and entering the garage, date and the time of leaving the parking lot and returning to it;
- driver information- they include the driver’s last name, first name, patronymic, as well as the date and time of the pre-trip and post-trip medical examination. A mark confirming the completion of a medical examination must be affixed
by a medical worker and certified with his stamp and signature with the obligatory decoding of the last name, first name and patronymic.
It is allowed to issue several waybills simultaneously for one vehicle, one for each driver. This practice is typically used for bus drivers who rotate the use of the vehicle during the same work shift. In this case, the date, time and odometer readings when the vehicle leaves the parking lot are indicated only in the waybill of the driver who is the first to leave the permanent parking lot, and the date, time and odometer readings when the vehicle arrives are indicated only in the waybill of the driver who is the last to enter for permanent parking. In addition to the required details, waybills may also contain additional information related to the specifics of the work of an organization or individual entrepreneur. For example, the route of the vehicle, the address of the facility where the transport operates, and notes on the completion of the task are entered into the waybill.
Even if organizations are not engaged in the operation of construction machinery, mechanisms, vehicles and are not senders and recipients of goods transported by road, it is advisable for them to use waybills, the forms of which are established by Resolution No. 78. If necessary, a number of details can be reduced or changed in them , but then the modified form of waybills must be fixed in the accounting policies of the organization. In particular, changes can be made to the waybill related to its validity period, since officially accepted forms are valid only for one day.
When issuing waybills, individual entrepreneurs can use the forms approved by Order of the Ministry of Transport of Russia dated June 30, 2000 No. 68 “On the introduction of travel documentation for individual entrepreneurs carrying out transportation activities in road transport.” Despite the fact that the order has been cancelled, the forms given in it contain all the details necessary for waybills and they can be used, as well as the form of the journal for registering waybills for individual entrepreneurs, adopted by the same order. All issued waybills must be kept by the organization or individual entrepreneur for at least five years from the date of expiration of their validity.
Are all issues resolved by the new order?
The issue of issuing a waybill for a certain period (up to a month) remains unresolved. On the one hand, the possibility of issuing a waybill for a period of more than one day is established by Order No. 152 itself, on the other hand, it turns out that this conclusion, made by a number of experts, is somewhat premature. Let us remember that it was possible to issue a waybill for several days earlier if the vehicle was used continuously for a certain period without visiting a permanent parking lot (for example, during a business trip or working at a customer’s site). Experts from the Russian Ministry of Finance were also inclined towards this solution to the issue (see letter dated February 20, 2006 No. 03-03-04/1/129).
However, is it possible to issue a waybill for several days in all cases after the order is issued? Unfortunately no. The need to issue a waybill every day is associated with the obligation of the organization or entrepreneur to fill out every day, in addition to those already mentioned, other, no less mandatory details:
- odometer readings when leaving and returning to the garage;
- date and time of departure from the permanent parking lot and return to it;
- date and time of pre-trip and post-trip medical examination of the driver.
Obviously, filling out a waybill for several days is legal only if the vehicle does not return daily to its permanent parking place or garage, and the driver’s shift lasts several days. As already noted, this situation is possible when the driver is sent on a business trip, works at the customer’s site, etc.
It is necessary to pay attention to the mandatory pre-trip and post-trip medical examination of the driver. The need to conduct a medical examination of the driver before and after each work shift is established by clause 1 of Art. 20 and paragraph 1 of Art. 23 of the Federal Law of December 10, 1995 No. 196-FZ “On Road Traffic Safety”, and the procedure for conducting such an examination is spelled out in detail in the Methodological Recommendations “Medical provision of road safety. Organization and procedure for conducting pre-trip medical examinations of vehicle drivers,” approved by the Ministry of Health of Russia and the Ministry of Transport of Russia on January 29, 2002.
It can be argued that the mark of a medical worker is not provided for in a number of waybills approved by Resolution No. 78. For example, form No. 3 “Way sheet for a passenger car” does not contain such a mark. However, it is obvious that with the approval of the mandatory details of the waybill, a note in it about passing a pre-trip medical examination of the driver must be mandatory.
If there is no mark from a medical worker, then the traffic police officer may invalidate the waybill, the driver will be removed from driving the vehicle, and the vehicle itself will be placed in a special parking lot (Article 27.13 of the Code of Administrative Offenses of the Russian Federation).
In the event of a traffic accident, the head of an organization or an individual entrepreneur who allows a driver to drive a vehicle without a pre-trip medical examination may be subject to administrative, and in some situations, criminal liability.
Use of waybills in accounting and tax accounting
The use of waybills as primary documents in accounting and tax accounting is necessary for the correct write-off of fuels and lubricants (primarily fuel), monitoring the operation of the vehicle, as well as recording the driver’s work.
In accounting fuel for a vehicle is written off according to consumption standards established by the organization itself.
her or an individual entrepreneur. To determine these standards, you can use the technical documentation for the vehicle, as well as the Methodological Recommendations “Fuel and lubricant consumption standards for a vehicle”
nom transport”, approved by the order of the Ministry of Transport of Russia dated March 14, 2008 No. AM-23-r. In addition, it is allowed to set standards for fuel use by a vehicle based on a fuel consumption measurement report drawn up by a commission appointed by the organization. The measurement report has a free form and contains, in addition to the date of completion, data on the composition of the commission, the name of the vehicle, as well as the procedure for establishing the norm for it. The act is signed by all members of the commission.
For tax purposes Fuel costs are not standardized in accordance with Chapter 25 of the Tax Code of the Russian Federation. Nevertheless, only economically justified and documented expenses aimed at generating income can be accepted for tax accounting as expenses that reduce the tax base for income tax (clause 1 of Article 252 of the Tax Code of the Russian Federation).
The position of the tax authorities and specialists of the Ministry of Finance of Russia is that when determining the validity for tax accounting purposes of costs incurred for the purchase of fuel, it is necessary to take into account the Consumption Standards approved by the Ministry of Transport of Russia (letter of the Ministry of Finance of Russia dated September 4, 2007 No. 03-03-06/1 /640). In addition, it must be clear from the primary documentation (in particular, the car’s waybill) that the car was used in activities aimed at generating income. Such information included in the waybill may include, inter alia:
- vehicle route (for example, a trip to customers and suppliers, to a bank, business trip);
- name of the facility where the vehicle operates, its address;
- marks on the waybill about the operating time of the vehicle made by the customer.
Obviously: if it does not follow from the waybill that the vehicle was used in the production activities of an organization or individual entrepreneur, then the costs of its maintenance, as well as the driver’s wages, cannot be taken into account for tax purposes.
A small correction to this: “Including pre-trip checks, an individual entrepreneur who is engaged in transportation can also carry out pre-trip checks.”
An individual entrepreneur can conduct it himself only if he has completed the appropriate courses. There are such courses, training to become a mechanic.
You cannot carry out a pre-trip inspection yourself without the appropriate qualifications!
The individual entrepreneur himself sometimes fills out the PL in the PG-1 form.
According to the rules, you prescribe it for yourself, and even if the individual entrepreneur is driving himself, pre-trip medical and technical inspections are required. The corresponding stamps and signatures of the medic and mechanic must be in the submarine.
Rustam, in the previous sentence in the article it is precisely said that the individual entrepreneur must have documents on special training and pass the appropriate certification.
Naturally, an inspection cannot be carried out without these documents.
Good luck on the roads!
Good afternoon. The question is confusing, we are a small company producing goods. We would like to purchase our own fleet of 3-5 boxers for delivery to clients. Is it necessary to carry out pre-trip inspection daily (after all, a travel pass can be issued for a month) and in which services can it be carried out (it is unrealistic to have your own mechanic)? A similar question about medical examination. Thank you!
Those who can act as technical condition inspectors are indicated in the Order of the Ministry of Transport No. 287 dated September 28, 2015. Or am I misunderstanding the essence of the document?
Sergey-320
Order No. 287 of the Ministry of Transport of the Russian Federation dated September 28, 2015. On approval of professional and qualification requirements for employees of legal entities and individual entrepreneurs carrying out transportation by road and urban ground electric transport
Andrey-212
In connection with the above, how would you comment on the order of the Ministry of Transport dated September 28, 2015? No. 287?
In addition, there is also an order of the Ministry of Transport dated January 15, 2014. No. 7, paragraph 29 of which states that information about the inspection of the technical condition of the vehicle AND THE PLACE OF ITS CONDUCT (!) is recorded in waybills. And it also states who provides control.
Maxim, Hello.
1. Pre-trip inspections are carried out only before the vehicle is released onto the line. If the waybill is issued for a month, then the pre-trip inspection is carried out once.
2. There are organizations that put a mark on the waybill about pre-trip control of technical condition in all major cities. Search for them online.
Good luck on the roads!
Novel, Sergey, Andrey, thanks for the information, additions have been made to the article.
In addition to the Order of the Ministry of Transport No. 287, there is another important document that is at the draft stage - the Order of the Ministry of Transport of the Russian Federation "On approval of the Procedure for organizing and conducting pre-trip inspection of the technical condition of vehicles."
Good luck on the roads!
Sergey-320
Hello, please explain what kind of certification you are talking about? I have a diploma in the specialty 02/23/03 “Maintenance and repair of motor vehicles”; what certification should I undergo, the order does not say anything about this.
Sergey, Hello.
Thanks for your note, the article has been updated. The certification document is required only by the specialist responsible for road safety. The technical condition inspector who puts a mark on the waybill does not require certification.
Good luck on the roads!
Andrey-228
Clause 12 does not say that you need to put a company stamp, and clause 5 about information about the owner of the vehicle says that you need to indicate the name, address and telephone number, i.e. everything is the same as before. What to do?
Andrey, the details of the vehicle owner must be entered, but this can be done in text and not in the form of a stamp.
Good luck on the roads!
Sergey-354
Maxim, good afternoon. In the waybill, a mark on the date and time of the pre-trip control, signature, surname and initials is put by the technical condition controller. Can a road traffic safety specialist give a mark?
Sergey, Hello.
If a traffic safety specialist meets the requirements for a controller (has the appropriate diplomas), then he can put a mark on the waybills.
Good luck on the roads!
Question: a medical organization has 2 cars for the purpose of specialist visits to sites. Is a technical control stamp required on vouchers? car condition? It does not transport goods or passengers.
Requirements of the Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78) Form of waybills There are several types of unified forms of waybills for different types of transport, approved by Resolution of the State Committee of the Russian Federation on Statistics No. 78 of November 28, 1997 and which came into force on December 1, 1997. In practice, the following types of waybills are used: — Waybill for a passenger car (form No. 3); — Waybill for a special vehicle (form No. 3 special); — Waybill for a passenger taxi (form No. 4); — Waybill for a truck (form No. 4 C); — Waybill for a truck (form No. 4-M); — Waybill for the bus (form No. 6). It is worth noting that the listed standard forms of PL should be used by motor transport and specialized enterprises.
Waybill
The new form, according to which the 2018 waybill is filled out, was approved twenty years ago by State Statistics Committee Resolution No. 78 of November 28, 1997. It is still relevant, although over the years it has been amended many times of various kinds.
The last of them was introduced by the Ministry of Transport by order No. 476 dated November 7, 2017. Due to these amendments, from December 15, 2017, additional information about the owner of the vehicle must be indicated on the waybill.
Info
So, individual entrepreneurs must indicate their OGRI, and organizations - OGRN. Depending on the type of vehicles and their area of application, different types of waybills must be used.
Waybill, who should write it out?
The route (departure time, destination, return time, mileage) of the vehicle is indicated on the reverse side of the submarine. It is allowed to place additional details that indicate the specifics of the economic or commercial activities of an organization or entrepreneur.
Attention
It is mandatory that the waybill must contain a mark in the form of a stamp for the pre-trip and post-trip medical examination of the driver (No. 196-FZ of December 10, 1995 “On Road Traffic Safety”, clause 1, article 20 and article 23). A stamp indicating the exact time and date of the examination and the name of the health worker is placed in the absence of indicators of intoxication, symptoms of disease, etc.
In addition, in the document, the accountant calculates the driver’s wages (section “Results of the vehicle for the shift”).
Waybills. new registration rules
Thus, separate new forms have been developed for:
- passenger cars;
- trucks;
- special transport;
- passenger taxi;
- cargo;
- public and non-public buses.
The procedure for issuing waybills is established by Order of the Ministry of Transport of Russia dated September 18, 2008 N 152, which is in effect as amended on November 7, 2017, which entered into force on December 15, 2017. Waybills are taken into account in a special journal. Let’s take a closer look at what changes occurred in waybills in 2018 and how to draw up this document so that the inspectors from the tax authorities and the traffic police, who most often look at this document, do not have any questions.
Rules for using waybills in 2018
The waybill is valid for one day or shift only. For a longer period, it is issued only in the case of a business trip when the driver performs a task for more than one day (shift).
Articles, comments, answers to questions: Issuance of waybills Tax guide. Encyclopedia of controversial situations regarding personal income tax and insurance premiums The court indicated that errors in waybills are not grounds for including funds issued for reporting in the tax base for personal income tax, since these funds were allocated for production purposes.
Tax Guide. Encyclopedia of VAT Disputes The court came to the conclusion that there were no business transactions and that unjustified benefits had been obtained, in particular, on the grounds that the waybills were drawn up in violation.
Issuance of waybills
The driver's last name, first name and patronymic must be indicated here, as well as the date (day, month, year) and time (hours, minutes) of his pre-trip and post-trip medical examinations. The procedure for filling out a waybill As a general rule, a waybill is issued for each vehicle used by a legal entity or individual entrepreneur for the transportation of goods, passengers and luggage by road and urban ground electric transport in urban, suburban and intercity traffic. For how long can a passenger car waybill be issued? Based on Resolution No. 78, a waybill (form 3) is issued only for one day or shift. For a longer period, it is issued only in the case of a business trip when the driver performs a task for more than one day (shift).
Registration of waybills for such trips implies not only the indication of more complete information, but also special forms (on their front side there is a red stripe and the inscription “intercity transportation”). Tickets for passenger cars A company passenger car is a vehicle owned by a legal entity and its to the enterprise. The carrying capacity of such vehicles is usually small. The company vehicle and the person driving it can be hired. In this case, it becomes mandatory to fill out a waybill. This document provides guarantees to both parties to the labor relationship: the employer is confident that the work has been completed in full, and the driver has written confirmation of his actions. A waybill is a kind of insurance that cannot be replaced by receipts or oral agreements.
Waybill for passenger car N │ │ for October 2013 │ │ │ │ │ │ Zvezda LLC, Kostroma, st. Yasnaya, │ │ d. 42 │ │ Organization │ │ GAZ Volga Siber │ │ Car make │ │ A 123 XM 52 │ │ State license plate │ │ Shainovich R. D. Pre-trip note │ │ Driver medical examination │ │ 52 УХ 101851 Passed at 8.50, │ │ Certificate │ │ doctor Ukolova │ │ │ │ Serviceable │ │ Technical condition of the car │ │ │ │┌────────────── ───────┬─── ──────┬────────────────────────┬──────── ─┬──────── ┐│ ││ Odometer readings, │Traveled,│ Driving route │ Fuel │ Signature││ ││ date and time │ km │ │ │driver││ │├──────── ──┬───── ─────┤ ├───────────┬────────────┼─────┬─ ──┼──────── ┤│ ││ Departure │ Return │ │ From │ Where │ View │ l │ ││ │├──────────┼─────── ───┼─────── ──┼───────────┼────────────┼─────┼───┼── ──────┤│ ││ 9.00 │17.00 │84 │pr. Lenina, st.
Who issues and accepts the waybill Resolution No. 78 states that either the dispatcher or an authorized person has the right to issue a waybill. In small companies, this responsibility is performed by an accountant.
The responsible person issuing waybills records the registration number, the date of issue of the document and the driver’s data in the journal. When accepting the waybill, both the driver and the responsible person put their signatures, indicating the date of receipt of the DP from the driver.
What is noted in the waybill Regardless of the form of use of the submarine (unified or your own), you must fill out all the details. There are only five mandatory details: - name (type of transport) and registration number of the document; — validity period of the license; — information about the owner of the vehicle; — information about transport; — information about the driver. The waybill should not contain a single “empty” column or line.
If, during an inspection, representatives of the Federal Tax Service identify violations in filling out the waybill, they can exclude fuel and lubricants written off on it from expenses for profit tax purposes. Then the organization will have to pay additional tax, as well as pay fines and penalties assigned by inspectors.
A correctly completed new waybill according to form No. 3 (for a passenger car) looks like this: Title page, taking into account changes in the order of filling (prepared using the commercial version of ConsultantPlus): Continuation: Reverse side Waybill download in .xls format download Sample filling download Dear readers, if you see an error or typo, help us fix it! To do this, highlight the error and press the “Ctrl” and “Enter” keys simultaneously.
If there is no voucher available, you will have to pay an administrative fine under Article 12.13 of the Code of Administrative Offenses of the Russian Federation. The procedure for registration and a sample of filling out a waybill. Dispatchers are responsible for completing this form for vehicles in motor transport organizations, and in other companies it can simply be an employee authorized to release vehicles for a trip.
Such responsibilities must be delegated by order of the head of the organization, since it is the one who fills out the document who is responsible for the errors made in it. Sometimes drivers themselves are responsible for issuing waybills, but as a general rule, drivers must fill out only their part of the document - record data on the car’s mileage in accordance with the indicators of the instruments in the car.
You can issue a voucher for one flight or working day, or for a whole month.
Reverse side of the document The following information must be indicated here:
- The route along which the vehicle moved.
- A flight number that is assigned to each trip and recorded in the travel log.
- Places of departure and arrival.
- The actual mileage of the trip and the driver's signature.
Other types of vouchers: tractor waybill (form 68) In the case when a tractor is used to transport goods, its driver is issued a voucher. There are two forms of this document: form 68 and 412-APK.
The first option is used in several regions of Russia, geographically located near Ukraine. Farmers from these two countries are often united by economic relations, and it is easier for them to work using the same documents.
It is prohibited to use forms of bus waybills other than standard forms 1(r), 1(n), 2(r), 2(n).
Waybills issued in accordance with these instructions are issued to the driver against signature by an authorized person for only one working day, subject to the driver submitting the waybill for the previous day of work. For a longer period, waybills are issued only if intercity and international transportation is carried out for more than 24 hours.
The waybill issued to the driver must have the date of issue, stamp and seal of the carrier.
Filling out the details of waybills is carried out in strict accordance with the instructions and is mandatory for both the carrier and the customer of the buses. Responsibility for filling out waybills in accordance with these instructions lies with the heads of legal entities or individual entrepreneurs who own or lease buses, as well as persons responsible for their operation and directly involved in filling out these documents. The driver's participation in filling out the waybills forms 1(r), 1(n), 2(r) and 2(n) is not allowed, with the exception of signatures certifying the acceptance and delivery of the bus, as well as cases when the driver is an individual entrepreneur.
The procedure for filling out a waybill in standard form 1(r)
Filling out the waybill before issuing it to the driver is carried out by the dispatcher (or other authorized person) in the following order:
Column 1 contains the license card number.
Note. Column 1 is filled in when performing intercity transportation.
Columns 2 and 3 record the make of the bus and its license plate number.
Column 4 contains the operating mode code.
Note. Column 4 is filled in during automated processing of the waybill.
Column 5 records the garage number of the bus.
Column 6 records the date of issue of the waybill (day, month) and is recorded in the dispatch log of the issuance and return of waybills.
In columns 9 and 10 the numbers of ticket registration sheets (BULs) are recorded.
Column 12 records the planned performance indicators of the bus: time of leaving the line, changing shifts, returning from the line.
The driver's last name and initials are written in column 16 of the corresponding shift. Column 20 records the surname and initials of the conductor. Additional lines are provided in case of replacement of the driver or conductor, whose last name is crossed out and a new one is entered into the free line.
When a mentor driver works with a trainee, the trainee's name is entered in the free line of the corresponding shift without indicating his personnel number.
In the case of touring driving, the drivers' names are entered in the lines of the first shift.
Note. Tour driving is a mode of simultaneous work of two drivers on intercity (international) transportation, in which one of the drivers drives the bus, while the other is resting at that time.
The personnel numbers of the driver and conductor (columns 17 and 19) are written in the same lines as the last names. When the driver and conductor work together, their personnel numbers must be written down on one line.
Column 31 indicates: for urban transportation - the route number and, separated by a fraction, the exit number (card number, schedule); on suburban and intercity routes - the name of the final destination of the route.
On suburban and intercity routes, column 37 records the planned revenue target for each route planned for implementation.
Column 33 records the line number. The line number must be two-digit: the first digit indicates which personnel number the entry relates to, the second – which route and exit number.
The mechanic (or another authorized person), when releasing the bus onto the line, checks the actual presence of fuel in the tanks with the indication transferred by the dispatcher to this waybill (column 27) from the waybill for the previous day of work, and certifies with his signature or personal stamp the accuracy of the data made records.
If the availability of fuel in the bus tanks at departure does not correspond to the fuel remaining indicated by the dispatcher in the waybill, the mechanic, together with the driver, draws up a report in the established form, after which the fuel remaining readings are entered into the waybill in accordance with the report.
The rate change coefficient is recorded as a whole for the shift if there is a deviation from the fuel consumption rate set for a given route (for example, when a mentor driver works with a trainee). The entries made are certified by a signature in the corresponding line of column 29.
At the bottom of the waybill, in the line for the corresponding shift, the dispatcher puts down the driver's license number, and in the line "Issue fuel" he writes down the amount of fuel required to complete the task, taking into account its balance for the previous working day and confirms with his signature or personal stamp the correctness of the details filled in by him.
Filling out the waybill before the bus leaves the line is done in the following order:
If the bus is refueled immediately before leaving the line, then the refueler, in the “Traffic Movement” section, writes down the brand and quantity of fuel or lubricants dispensed in the appropriate columns and certifies the correctness of the entries with his signature.
Note. When refueling in a garage, column 21 “Refueling point” is not filled in.
At the bottom of the waybill, in the line of the corresponding shift, the medical worker, with a signature or personal stamp, certifies that the driver is allowed to drive the bus for health reasons.
In column 13, in the line “Departure for the line,” the mechanic (or another authorized person) notes the actual time of departure of the bus. At the bottom of the waybill, with his signature or personal stamp, he certifies that the bus is technically sound and departure is permitted, and also confirms that the actual speedometer readings correspond to the readings transferred by the dispatcher to this waybill from the previous one (column 14).
The driver, by signing at the bottom of the waybill in the line of the corresponding shift, certifies that he received the bus in technically sound condition, and the actual speedometer readings and the remaining fuel at departure correspond to the entries made in the waybill.
Filling out the waybill upon arrival of the bus at the dispatch station is carried out by the line dispatcher in the following order.
The following must be filled out on the front side of the waybill:
If the driver switches from the route planned in the park, the entries made earlier in column 31 are crossed out and the new name of the final destination of the route (route number) and exit number are indicated.
During automated processing, the route code corresponding to the code specified in the schedule is written in column 32.
On the reverse side of the waybill, the following columns are filled in sequentially:
For urban transport:
- - in column 72 in the first line the planned time of arrival on the line is indicated, in subsequent lines - arrival from the next scheduled flight (each flight in the corresponding line);
- - column 73 records the actual time of arrival from the flight;
- - column 74 is filled in if violations of the schedule are detected when departing on the next flight, the scheduled departure time is recorded, and in column 75 - the actual time and the stamp “Out of schedule” is placed (in column 76);
- - in column 75 the actual time of departure for the flight is marked with a stamp-clock.
The time of arrival and departure is recorded similarly in columns 80 - 84.
On suburban and intercity routes, in columns 77 and 78 in each line, the dispatcher writes down the names of the starting, ending and intermediate points, which provide notes on the arrival (departure) of the bus.
On urban and suburban routes, the line dispatcher (cashier) in columns 74 and 82 marks a lunch break, intra-shift break, reserve, downtime, exit (write down: “rev.”, “res.”, “break,” “simple” “exit” etc.).
During the period of operation of the bus on the line at the dispatch station, in the section “Other notes” in columns 51 - 66, all technological and other breaks in work (reserve, downtime of various types, lunch, etc.) are recorded.
Column 51 (59) records the name of the break.
In column 52 (60), during automated document processing, the code for this break is entered according to the classifier of reasons for downtime, return and delay of rolling stock.
Columns 53 and 55 (61 and 63) contain the start and end dates of the break (day of the month).
Columns 54 and 56 (62 and 64) record the start and end times of the break.
The line number from column 33 from the line in which the start and end time of the corresponding driver’s work is recorded is transferred to column 57 (65).
All entries are confirmed by the signature or personal stamp of the dispatcher in columns 58 and 66.
Downtime due to a technical malfunction (the driver does not participate in the repair), repairs on the line (the driver carries out repairs independently or together with a mechanic) are recorded and certified by a mechanic (QC employee), a mechanic at a technical point or mobile “technical assistance” with his signature.
The section “Transfer of a bus to a line” is completed on intercity routes in the case of two drivers working simultaneously in the following order:
In column 67, the dispatcher indicates driver change points in accordance with the planned schedule.
In column 68, drivers are indicated the actual time of their shift, which is confirmed by the drivers’ signatures in columns 69 and 70.
Filling out the section “Refueling FCM” (en route) is carried out by the driver or the person who performed the refueling (by bank transfer) as follows:
- - Column 21 indicates the refueling point;
- - in column 22 - TSM brand;
- - in column 24 - shift number (when working on urban and suburban routes);
- - in column 25 - the number of TCM;
- - in column 26 - the signature of the person who filled the tank, or the gas station receipt number.
The procedure for issuing a waybill after the driver finishes work (each shift).
At the end of work on the route, the dispatcher station worker (line dispatcher) writes down:
- - in column 34 - the number of flights performed in violation of the schedule;
- - in column 35 - the number of flights actually performed on this route;
- - in column 36 - updated assignment for flights;
- - in column 40 - the length of zero mileage or the number of zero trips (depending on the adopted document processing technology).
At the end of the shift, the dispatcher records in column 38 the time of the driver’s arrival at the dispatch station (regardless of whether he is going on a flight or is in reserve (downtime) or the time he started working on the route from an intermediate point when organizing the selection of passengers; in column 39 - time end of the driver's (conductor's) work.
Note. In case of work during a shift on several routes, the start and end times are entered in the first line for this driver. If the shift does not end and the driver switches to hourly transportation, the switching time is recorded in column 39.
Issuing a waybill after the bus returns from the line.
When the bus returns to the garage, the mechanic notes the time of return from the line in column 13, the speedometer readings in column 14, and the remaining fuel in the bus tank in column 28. If the bus was refueled after returning from the line, then column 28 is filled in after refueling.
The driver signs for the delivery of a serviceable bus, and the mechanic signs for its acceptance. In the event of a bus malfunction, a repair request is submitted in accordance with the established procedure.
When the bus is operating for intercity transportation, the dispatcher indicates the date of return of the bus in column 7, and in column 8 - the days of operation (on suburban and intercity routes).
In the event of an unscheduled departure of a bus from urban and suburban routes, the issuance of a waybill based on the results of the work is carried out by the dispatcher (or another authorized person), who fills out columns 34 - 36, 38 - 40, 51 - 66 in the manner provided for in paragraphs. 2.3 and 2.6 of these instructions, and in column 50 he certifies the entries made with his signature or personal stamp.
For suburban and intercity transportation, based on BUL data, in columns 42 and 43, the enterprise employee records, respectively, the total number of passengers transported (total number of tickets sold) and the number of passengers transported under benefits (number of discount tickets sold), in columns 44 and 47 the total amounts are recorded revenue in cash and according to cash registers, in columns 45 and 48 - respectively, the amount of revenue in cash and according to cash registers received for the transportation of a preferential category of passengers, in columns 46 and 49 - respectively the amount of revenue in cash and according to cash registers received for baggage tickets.
Distinctive features of filling out a waybill during automated document processing.
Provided the driver works in accordance with the schedule, the exit number is written in column 32 (on the right), and columns 34 - 36, 38 - 41 and 51 - 66 are not filled in.
In this case, in columns 34 - 36, the entry “Task completed” is made, which is certified by the signature of the dispatcher or the person responsible for processing travel documentation.
In the case of one driver working one shift with two conductors:
- - the personnel numbers of the driver and conductor are recorded in the first line of the shift, and in columns 32 - 49 and 51 - 66 all indicators reflecting their work, including in columns 38 and 39 the start and end times of their joint work are recorded;
- - the personnel numbers of the driver and the second conductor are recorded in the second line of the shift, and in subsequent sections of the waybill all indicators reflecting the work of the driver with the second conductor are recorded, indicating in columns 38 and 39 the start and end times of their joint work.
Waybills are filled out in the same way if one conductor works with two drivers.
Note. No more than two drivers are allowed to work on one waybill. If a third driver is assigned to work on the same bus, he is issued a new waybill.
If it is necessary to enter various performance indicators for the driver and conductor (for example, revenue assignments), their personnel numbers are recorded on different lines. In columns 31 - 49 and 51 - 66, all performance indicators of the driver and separately of the conductor are listed separately, indicating the corresponding line number.
If the driver remains on reserve and the conductor continues to work with another driver, the driver's reserve time is recorded in column 56 (64) as the total number of hours on reserve. The reserve of a conductor without a driver is recorded in the same way, only using the conductor's reserve code.
If the auxiliary time of the driver or conductor differs from that filled out in the route directories, then it must be recorded in the waybill in column 56 (64) with the appropriate code for other notes.
In the case of a tour ride, one line is written in columns 31 - 49, reflecting the operation of the bus on the route. The line number in column 33 is written “1” if personnel numbers are recorded in the first shift, “3” - if personnel numbers are recorded in the second shift. If both drivers were in reserve or idle, the break is recorded once in columns 51 - 65.
If there was only one driver in reserve, his personnel number is recorded in another shift, in column 32 - the route code with the corresponding line number, and in the "Other marks" section - the reserve time.
The results obtained after automated processing of waybills must contain all the indicators in the section “Results of drivers and bus performance.”
The section “Results of the work of drivers and the bus” is filled in during manual processing by an authorized person in strict accordance with columns 85 - 99.
Filling out waybills for buses operating under an automated control system is carried out using established technology.
Technological process of flange manufacturing