Tax Code of the Republic of Kazakhstan Article 244. Deduction of compensation amounts for business trips and trips of members of the taxpayer’s management body

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When sending your employee on a trip on company business, you need to know how to correctly calculate the daily allowance for a business trip in 2021, what standards are established by law and what nuances exist when calculating.

• What is daily allowance
• What is taken into account when calculating daily allowance
• Daily allowance amounts
• Tax-free daily allowance rates
• How are daily allowances calculated?
• Calculation example
• Nuances of calculating daily allowance abroad
• How are one-day business trips paid?
• When are daily allowances paid?

Only in this case can you correctly form the tax base and not fall under penalties.

What is daily allowance

For an employee sent on a business trip, the organization is obliged to accrue and issue travel expenses associated with this assignment before the trip.

The Labor Code (Part 1 of Article 168 of the Labor Code of the Russian Federation) defines a list of expenses that are included in such expenses.

Article 168 of the Labor Code of the Russian Federation (.docx)"

This list includes daily allowances - additional expenses that ensure that a business traveler is away from his place of permanent residence. With the consent of the employer, this includes food and related expenses.

Separate lines in the legislation list other expenses for business travel. And this means paying for transport, accommodation and fulfilling the company’s instructions.

The listing and description of such expenses must be provided for in an internal document.

Typical violations

When sending employees on business trips, employers make a fairly wide range of mistakes, ranging from incorrect registration to incorrect reimbursement of expenses.

Some employers:

• send employees on official trips who are prohibited from being sent there;
• they do not inform the employee of the right to refuse a business trip when, by virtue of the Labor Code of the Russian Federation, they were obliged to do so;
• require the employee, during a business trip, to perform duties not provided for in the employment contract;
• do not reflect the business trip on the timesheet;
• they do not issue an order to send you on a business trip.

For example, the Voronezh Regional Court considered a case based on the complaint of Beta Link CJSC against the decision of the state labor inspector, who found the director of the CJSC guilty of violating Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation and imposed an administrative fine in the amount of 3,000 rubles. Among the violations identified during the inspection activities was incorrect registration of business trips; in particular, business trips were not documented by order, as required by labor legislation. The director of the company could not refute the facts recorded by the inspector in the protocol. In this regard, the decision of the GIT inspector was recognized as legal and justified (Decision of the Voronezh Regional Court dated 02/03/2009 in case No. 77-9AP).

What is taken into account when calculating daily allowance

By its very definition, per diem is a fixed amount for one day. To calculate, you need to know this amount and the number of days that need to be paid.

In 2021, daily allowance will be considered:

1. every day on a business trip, including the day of departure and return;
2. Saturday, Sunday, as well as holidays, if the employee was on a business trip at that time or returning from it;
3. sick days while performing a work assignment, confirmed by a sick leave certificate.

The day of departure or arrival is the day on which the transport with the business traveler left the city of permanent residence or returned back up to 24 hours inclusive.

After 0 o'clock, such a day will be the one that began according to the calendar at 0 o'clock. These days are counted as a whole and are not divided in any way.

Since daily allowances are associated with the costs of ensuring the normal life of an employee during a business trip, these amounts will differ depending on the place of stay: in Russia or abroad.

Accounting for travel expenses

An advance is issued to a posted employee before his departure on the basis of an order to be sent on a business trip. To determine its size, the approximate amount of costs is calculated. These calculations are based on the following parameters:

• Round trip fares, if applicable - and between destinations.
• Approximate cost of living.
• Per diem based on the total duration of the business trip in days.
• When traveling abroad, if necessary, the cost of obtaining a passport and visa.
• Other expenses in the approximate amount agreed with the employer, for example, for the purchase of samples, materials, tools, for entertainment purposes, etc.

During a business trip, the employee must retain all documents confirming his expenses, for which he intends to claim reimbursement upon return.

When drawing up an expense report, supporting documents are entered into its corresponding columns, and then pasted onto a sheet of A4 paper, which is attached to the completed report form. In practice, the traveler may only be required to submit supporting documents to the accounting department.

The following are accepted as supporting documents:

• Tickets, including itinerary receipts for electronic train or plane tickets; boarding passes are attached to the itinerary receipt for an electronic airplane ticket.
• Waybills and route sheets with preliminary calculation of fuel and lubricant costs if the trip was made by car.
• Sales receipts.
• Cash receipts.
• Strict reporting forms (receipts, invoices, etc.).

If the organization practices the issuance of travel certificates, official assignments and reports on their implementation, all this documentation with the appropriate notes (on arrival and departure for all destinations in the travel certificate and on approval of the report on the completion of the official assignment) is filed with the advance report.

There is no need to confirm the daily allowance with separate documents. They are calculated based on the days of departure and arrival in tickets or travel (route sheets), and if the organization issues travel certificates, the marks in this document.

Daily allowance amounts

The specific amount of daily allowance for commercial organizations is not determined by law.

The company itself decides how much it can and will have to compensate the employee for being away from home while performing his work.

These amounts may differ for an ordinary employee and a representative of management.

The enterprise must have an internal act on the basis of which the accounting department calculates daily expenses.

These amounts can be stipulated in the local “Regulations on business trips”, or in a separate order from the manager establishing daily allowances for trips within Russia and to foreign countries, or in an employment contract.

Resolution of the Cabinet of Ministers of July 20, 1993 N 630

Document as of January 2021

ABOUT THE PROCEDURE FOR TRAVELING ABROAD ON OFFICIAL BUSINESS AND MEASURES TO STRENGTHEN CONTROL OVER THE SPENDING OF CURRENCY FUNDS ON FOREIGN BUSINESS TRAVELS

In order to streamline travel abroad on official business, increase the efficiency of foreign business trips and strengthen the responsibility of sending organizations for the expenditure of foreign currency funds, the Cabinet of Ministers of the Republic of Kazakhstan decides:

1. Approve the Regulations on the procedure for traveling abroad on official business (attached).

2. To ministries and departments, heads of regional, Almaty and Lenin city administrations, heads of organizations, institutions and enterprises of the Republic of Kazakhstan:

— take the necessary measures to strictly comply with the procedure established by the Regulations for traveling abroad on official business, rational use of foreign currency, organizing accounting and reporting on business trips abroad;

- regularly hear reports from employees who traveled abroad on official business at boards, meetings, scientific and technical councils.

3. To provide quarterly information to ministries and departments, heads of regional, Almaty and Lenin city administrations:

- on the use of foreign currency for business trips abroad - to the Ministry of Finance of the Republic of Kazakhstan;

- reports on the results of foreign business trips - to the Ministry of Foreign Affairs of the Republic of Kazakhstan.

4. To the Ministry of Foreign Affairs of the Republic of Kazakhstan:

- regularly send to ministries and departments, heads of regional, Almaty and Lenin city administrations reference and other regulatory materials necessary for the work on issuing foreign passports and obtaining visas of foreign countries, as well as informing about the regime and conditions of stay of citizens of the Republic of Kazakhstan abroad;

- ensure, within its competence, coordination of the work of ministries and departments, heads of regional, Almaty and Lenin city administrations on organizing business trips abroad and increasing their efficiency, take measures to improve it, including informing the Cabinet of Ministers of the Republic of Kazakhstan twice a year - in July and January about the state of affairs in this area and identified shortcomings in the implementation of foreign business trips.

Tax-free daily allowance rates

The maximum amount of daily allowance for commercial structures is not limited by law. The company itself sets the upper limit for this type of expense.

But there is a rule that is not taxed when calculating daily allowances (Article 217 of the Tax Code of the Russian Federation).

Tax Code of the Russian Federation Article 217. Income not subject to taxation (exempt from taxation) (.docx)"

In 2021, the norms in Moscow, as well as throughout Russia, are set at 700 rubles per day. Tax-free rates abroad are 2,500 rubles daily.

The amount of daily allowance that exceeds the non-taxable rate is subject to withholding personal income tax and subject to insurance premiums of the Federal Tax Service, except for accident and accident insurance.

When determining the base for calculating income tax, daily allowances are reduced and included in other expenses in full.

When issuing an advance for a business trip for a government agency employee, the accountant in 2021 must include the daily allowance in subarticle KOSGU 226 “Other work, services.”

The minimum amount of this type of payment in a commercial organization cannot be less than the daily allowance for budgetary organizations. And this amount is equal to 100 rubles.

A commercial organization can take as a basis for determining the amount of daily allowance for trips abroad the norms for budgetary institutions established in US dollars (Resolution No. 812 of December 26, 2005).

RESOLUTION of December 26, 2005 N 812 “ON THE SIZE AND PROCEDURE FOR PAYMENT OF DAILY ALLOWANCE IN FOREIGN CURRENCY AND SUPPLEMENTS TO DAILY ALLOWANCE IN FOREIGN CURRENCY DURING OFFICIAL BUSINESS TRAVELS IN THE TERRITORY OF FOREIGN STATES TO WORKERS WHO HAVE CONCLUDED AN EMPLOYMENT AGREEMENT VOR ABOUT WORK IN FEDERAL STATE BODIES, EMPLOYEES OF STATE OFF-BUDGETARY FUNDS OF THE RUSSIAN FEDERATION, FEDERAL STATE INSTITUTIONS" (.docx)"

Amount and norms of daily allowance for business trips

Daily allowance must be paid for each day of a business trip, including weekends and holidays, as well as for days on the road (clause 11 of 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; hereinafter referred to as the Regulations about business trips).

The amount of daily allowance is not limited. Each employer can set the amount of daily allowance that it considers necessary. The main thing is to reflect the chosen option in the organization’s local regulations, for example, in the regulations on business trips.

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REFERENCE . The employer has the right to approve different daily allowance amounts for certain categories of employees. In particular, the director's per diem may be higher than the manager's per diem. When traveling abroad, the amount of daily allowance may differ depending on the country to which the employee is sent.

However, there are standards that apply when calculating personal income tax and insurance premiums. Daily allowances within the limits of the standard are exempt from personal income tax and contributions, and personal income tax and contributions must be charged on the excess amount. The standards for business trips in Russia will differ from the standards established for business trips abroad (subclause 3 of Article 217 of the Tax Code of the Russian Federation and clause 2 of Article 422 of the Tax Code of the Russian Federation).

Business trip around Russia

Daily allowances are exempt from personal income tax and insurance contributions up to 700 rubles. for each day you are on a business trip in the Russian Federation.

Let's give an example. Let’s say an employee was on a business trip for 5 days. He was accrued daily allowance at the rate of 1,000 rubles. per day. The daily allowance was 5,000 rubles (1,000 rubles x 5 days). The amount of 3,500 rubles (700 rubles x 5 days) is exempt from income tax. The accountant included in the tax bases for personal income tax and contributions a daily allowance in the amount of 1,500 rubles (5,000 rubles - 3,500 rubles).

Business trip abroad

Daily allowances are exempt from personal income tax and contributions up to 2,500 rubles. for each day you are on a business trip abroad.

IMPORTANT . When an employee goes on a business trip abroad, the day of crossing the border of the Russian Federation is considered as a day spent on a business trip abroad. When returning from such a trip, the day of crossing the border of the Russian Federation is considered as a day spent on a business trip in Russia. The dates of border crossing must be determined by the marks made by border guards in the international passport (clause 18 of the Regulations on Business Travel).

Let's give an example. Let’s say an employee was on a business trip abroad for 6 days and crossed the border of the Russian Federation on the first and last days of the trip. He was accrued daily allowance at the rate of 3,000 rubles. per day. The daily allowance was 18,000 rubles (3,000 rubles x 6 days). The following amount is exempt from income tax: for the first 5 days - 12,500 rubles (2,500 rubles x 5 days); per day of return to Russia - 700 rubles. The accountant included in the tax bases for personal income tax and contributions a daily allowance in the amount of 4,800 rubles (18,000 rubles - 12,500 rubles - 700 rubles).

To CIS countries

The same rules apply here as for other business trips abroad. But there is one peculiarity: when crossing the border of the Russian Federation, border guards do not put any marks on the international passport. Therefore, the date of crossing the border is determined by travel documents (clause 19 of the Regulations on Business Travel).

An example of calculating daily allowance for a business trip to Kazakhstan in 2020

The employee went on a business trip to Kazakhstan on May 18, 2021, and returned back on May 22, 2021. The duration of the business trip was 5 days. The employee was accrued daily allowance at the rate of 3,000 rubles. in a day. The daily allowance was 15,000 rubles (3,000 rubles x 5 days).

From the travel documents it follows that on May 18 the employee left Moscow by train at 19:20. The train arrived at the border with Kazakhstan (Petukhovo station) on May 20 at 09:00. This means that the dates May 18 and May 19 are considered days spent in Russia. And the date May 20 - the day of crossing the border - is considered a day spent in Kazakhstan.

The worker returned back on May 22 by plane. Departure from Almaty took place at 15:00, and arrival in Moscow at 22:00. This means that the date May 22 is considered a day spent in Russia.

It turns out that the days spent in Russia are May 18, May 19 and May 22 (total 3 days), and the days spent in Kazakhstan are May 20 and May 21 (total 2 days).

The following amount is exempt from income tax: for 3 days in Russia - 2,100 rubles (700 rubles x 3 days); for 2 days in Kazakhstan - 5,000 rubles (2,500 rubles x 2 days).

The accountant included in the tax bases for personal income tax and contributions a daily allowance in the amount of 7,900 rubles (15,000 rubles - 2,100 rubles - 5,000 rubles).

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How are daily allowances calculated?

The posted worker is given an advance amount of daily allowance, calculated based on the established amount at the enterprise and the number of planned days of the business trip.

The dates of departure and return from a business trip are initially determined from the business trip order, which is a mandatory document.

Taxation of business trips up to and over 40 days

First, let's touch on the issue of the legality of business trips over 40 days. Many HR workers, accountants and lawyers mistakenly believe that 40 days is the maximum limit for the duration of a business trip.

In fact, the labor legislation of the Republic of Kazakhstan does not establish restrictions on the duration of business trips.

Therefore, a business trip for more than 40 days is not a violation.

The only difference is in the taxation procedure. In accordance with , employer expenses incurred in connection with a business trip, when calculating corporate income tax, are deducted from the total annual income. These expenses include: actual expenses incurred for travel to and from the business trip, including payment of booking expenses; * actual expenses incurred for renting residential premises, including payment of booking expenses; Subparagraph 3 was amended in accordance with the Law of the Republic of Kazakhstan dated July 21, 2011.

On approval of the Rules on business trips within the Republic of Kazakhstan of employees of state institutions maintained at the expense of the state budget, as well as deputies of the Parliament of the Republic of Kazakhstan

Footnote.

Title as amended by the Decree of the Government of the Republic of Kazakhstan dated April 18, 2001.

The Government of the Republic of Kazakhstan decides: 1.

Approve the attached information on business trips within the Republic of Kazakhstan of employees of state institutions supported by funds from the state budget (hereinafter referred to as the Rules). 2. To recognize as invalid some decisions of the Government of the Republic of Kazakhstan in accordance with the appendix.

3. This resolution comes into force from the date of signing.

Prime Minister of the Republic of Kazakhstan Approved by Resolution of the Government of the Republic of Kazakhstan dated September 22, 2000 N 1428 These Rules determine the procedure for sending employees of state institutions of the Republic of Kazakhstan sent on business trips within the Republic of Kazakhstan. 1.

We recommend reading: Temporary performance of duties agreement

Calculation example

Employee Meshkov, according to the order, must go on a business trip by train across Russia at 23:40 on 05/10/2021, and return at 00:20 on 05/14/2021.

For each day, by decision of the company, he is entitled to a daily allowance in the amount of 3,200 rubles.

Calculation:

1. Days on a business trip – 5. 2. Accrual amount – 3,200x5=16,000 rubles. 3. Personal income tax – (3,200-700) x5x13%=1625 rub. 4. Amount to be paid – 16,000-1625=14,375 rubles.

After the end of the business trip and the employee submits a trip report to the accounting department, the amount of daily allowance will be adjusted, if necessary.

If the employee was on a business trip longer than planned, he will receive compensation for additional days.

In case of premature return, he is obliged to return the unspent money to the cashier, or it will be deducted from his salary.

The days of departure and arrival are determined:

1. according to travel documents provided by the posted employee - in the case of public transport (train, plane);
2. based on a memo if personal transport was used.

Such a note must also have documentary evidence of the traveler’s location on the trip. This could be hotel bills, a waybill with receipts for the purchase of gasoline.

Travel and entertainment expenses: General provisions

– Civil Code of the Republic of Kazakhstan dated July 1, 1999 No. 409-I (hereinafter referred to as the Civil Code of the Republic of Kazakhstan);
– Law of the Republic of Kazakhstan “On Accounting and Financial Reporting” dated February 28, 2007 No. 234-III (hereinafter referred to as the Law on Accounting and Financial Reporting);

– forms of primary accounting documents approved by order of the Minister of Finance of the Republic of Kazakhstan dated June 21, 2007 No. 216 “On approval of forms of primary accounting documents”;

– standard chart of accounts;

– international and national financial reporting standards;

– accounting rules approved by order of the Minister of Finance of the Republic of Kazakhstan dated June 22, 2007 No. 221;

– accounting policy of the enterprise.

Documentation of business transactions

In accordance with Article 7 of the Law on Accounting and Financial Reporting, all accounting entries are made on the basis of primary documents.

The process of reflecting transactions performed by an organization in primary documents is usually called documenting business transactions.

Document flow is the process of creating (receiving), accepting for accounting, processing and transferring primary accounting documents to the archive. Document flow rules are approved as part of the accounting policy of the organization.

There are no regulatory documents on the procedure for organizing document flow and the form in which this procedure should be reflected in the accounting policies. Relevant

The general document flow diagram includes the following items:

- source documents;

– accounting registers;

– accounting and tax reporting;

– document flow schedule;

– storage of documents.

Currently, the importance of documentation procedures is increasing in connection with the requirements of tax legislation, which establishes the principle of validity and documentary evidence for tax purposes of business transactions carried out by an organization.

Thus, according to Article 100 of the Tax Code, deductions are made by the taxpayer if he has documents confirming expenses associated with his activities aimed at generating income. These expenses are deductible in the tax period in which they were actually incurred, with the exception of deferred expenses determined in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.

There are requirements for maintaining accounting records, the main of which are: documentation, brevity and clarity of records, mutual control of records.

Primary accounting is understood as the initial stage of the accounting process, at which the data of a business transaction is measured and recorded in documents. Documents must be drawn up at the time of the transaction or immediately after its completion; they are the primary accounting documents on the basis of which accounting is conducted.

Primary documents are documentary evidence, both on paper and on electronic media, of the fact of a transaction or event and the right to carry it out, on the basis of which accounting records are kept.

Documents are accepted for registration if they are correctly executed and contain mandatory details.

Details are a set of characteristics and indicators contained in a document:

– name of the document (form);

- Date of preparation;

– name of the organization or surname and initials of the individual entrepreneur on whose behalf the document was drawn up;

– content of the operation or event;

– units of measurement of an operation or event (in quantitative and monetary terms);

– the name of the position, as well as the names, initials and signatures of the persons responsible for the transaction (confirmation of the event), and the correctness of its (his) execution;

– taxpayer registration number.

The presence of these details gives the primary documents legal force. Depending on the nature of the transactions or event, the requirements of regulatory legal acts of the Republic of Kazakhstan and the methods of processing accounting information, additional details may be included in the primary documents.

When compiling primary documents and accounting registers on electronic media, an individual entrepreneur or organization must make copies of such documents on paper for other participants in transactions, as well as at the request of government bodies that are granted such a right of demand in accordance with the legislation of the Republic of Kazakhstan.

In accounting documentation, text and numbers must be written clearly and clearly, all signatures must be legible.

Errors in source documents must be corrected by crossing out the incorrect text or amount and writing the correct text or amount above the strikethrough. Crossing out is done with a thin line so that what was previously written can be read. Correction of an error in the primary document must be confirmed by the signatures of the persons who signed the document, indicating the date of correction.

Many primary documents have unified, that is, standard forms. Such documents include documents on the receipt and issuance of funds (receipt and expense cash orders), on the transfer of funds from a current account (payment orders), on the receipt and release of materials (powers of attorney, demands, acceptance certificates), etc.

All of the above requirements must be met when preparing documents for sending an employee on a business trip.

Basic provisions for accounting for travel expenses in the accounting policies of an organization

Articles 101 and 155 of the Tax Code establish standards for compensation of expenses incurred on business trips for tax accounting purposes. The standards for travel expenses of civil servants are regulated by the Rules on official business trips within the Republic of Kazakhstan of employees of state institutions maintained at the expense of the state budget, as well as deputies of the Parliament of the Republic of Kazakhstan, approved by Resolution of the Government of the Republic of Kazakhstan dated September 22, 2000 No. 1428 (hereinafter referred to as the Rules on official business trips within the Republic of Kazakhstan).

For employees of other organizations, such standards have not been developed for accounting purposes. NFRS No. 2 or IFRS do not contain instructions for accounting for travel expenses, therefore the head or other responsible person of the organization must independently develop standards for daily allowance and other expenses for business trips, reflecting these expenses in the accounting policies of the organization.

When drawing up accounting policies, organizations are guided by the provisions of the Tax Code, the Labor Code and the above rules on business trips.

Below is an example of LLP tax accounting policy provisions relating to travel expenses.

Deduction of compensation amounts for business trips

Deductible business travel compensation includes:

– actual expenses incurred for travel to the place of business trip and back, including payment of expenses for the reservation (including an electronic ticket if there is a document confirming the fact of payment of its cost);

– actual expenses incurred for renting residential premises, including payment of booking expenses;

– daily allowance paid to an employee for calendar days while on a business trip, including travel time, in the amount established by the director of the LLP;

– expenses incurred by the LLP or its employee when obtaining an entry visa (cost of visa, consular services, compulsory medical insurance).

All expenses are deductible if there are documents confirming the expenses and their payment.

The time spent on a business trip is determined based on:

– a written order from the director of the LLP to send the employee on a business trip;

– the number of business trip days based on the dates of departure to the place of business trip and arrival back, indicated in the documents confirming travel;

– travel certificate.

The departure date is the date the vehicle departs for the business trip, the arrival date is the date the vehicle arrives at the main place of work.

After arriving from a business trip, the employee is obliged to submit a report on the work done to management within five days and submit documents to the accounting department.

If the employee does not have documents confirming the expenses incurred and their payment, the advance payment issued for travel expenses is withheld from the employee’s salary.

The rules for reimbursing employees for daily expenses related to business trips are approved annually by order of the director of the LLP.

Note. If necessary, the daily allowance rates can be changed by order of the manager.

Appendix No. 1

Section “Expenses” of form 100.00

Journal of registration of deductions for travel expenses

During the period ____________________________________________

It is often necessary to send an employee abroad for official purposes. There are specific features for business trips to CIS countries and EAEU countries (Armenia, Belarus, Kyrgyzstan, Kazakhstan, etc.). The employer must understand what documents need to be prepared for a trip to a country with a visa-free regime with Russia, know the answers to other questions, for example, what the daily allowance will be when traveling to Kazakhstan or, if there is a business trip to Belarus.

Nuances of calculating daily allowance abroad

When traveling abroad, a document confirming the day of crossing the border is a passport. Based on the marks in it, the accountant will calculate the “foreign” daily allowance rates.

If the trip took place to one of the CIS countries, when crossing the border with which a mark is not placed in the international passport, then the date of passage across the border is determined by travel documents.

In this case, for those days that the employee travels through Russian territory, Russian daily allowances are paid and the limit established for the Russian norm is applied.

And after crossing the border and being on the territory of another country, the norms in the CIS for foreign travel will be used.

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Prohibit foreign business trips of employees of government bodies, organizations, institutions, enterprises and state banks at the expense of funds not provided for these purposes, as well as at the expense of the receiving party, except for cases provided for by bilateral agreements, on a non-currency basis.

6. The Ministry of Finance of the Republic of Kazakhstan shall develop and submit for approval to the Cabinet of Ministers of the Republic of Kazakhstan:

— standards for reimbursement of travel expenses for employees of the Republic of Kazakhstan traveling abroad on official business.

(amended 10.29.1993)

7. The National Security Committee of the Republic of Kazakhstan should develop and submit for approval to the Cabinet of Ministers of the Republic of Kazakhstan a list of categories of persons, when going on business trips abroad, requests are not sent to the national security authorities.

8. Recognize as invalid the Resolution of the Council of Ministers of the Kazakh SSR dated September 29, 1989 N 301 “On the implementation of the Resolution of the Council of Ministers of the USSR dated August 16, 1989 N 661 “On improving the procedure for traveling abroad on official business.”

Prime Minister

Approved by Resolution of the Cabinet of Ministers of the Republic of Kazakhstan dated July 20, 1993 N 630

REGULATIONS on the procedure for traveling abroad on official business

I. General provisions

1. Business trips of specialists and delegations abroad are an important form of cooperation of the Republic of Kazakhstan with foreign states.

The most professionally trained employees are invited to travel abroad.

Responsibility for the selection and training of specialists sent abroad and the effectiveness of their work abroad lies with the heads of sending organizations.

2. When sending specialists and delegations on business trips abroad, it is necessary to be guided by international treaties, the current legislation of the Republic of Kazakhstan, contracts, plans for international cooperation and proceed from the political and economic feasibility of the trips.

3. The sending organization ensures agreement with the receiving party, and, if necessary, also with the foreign institutions of the Republic of Kazakhstan, of the departure date, the business trip program and the period of stay of delegations and specialists abroad.

4. In cases where trips are of a political nature and may have an impact on the state of relations of the Republic of Kazakhstan with relevant international organizations and states, the sending organization must necessarily agree on the feasibility of sending delegations or individual specialists with the Ministry of Foreign Affairs of the Republic of Kazakhstan.

II. Making decisions about business trips abroad

5. Decisions on the travel of delegations and specialists on official business abroad, regardless of the duration of the trip, are made independently by the heads of enterprises, associations and organizations in relation to all categories of employees, with the exception of business trips carried out at the expense of the state budget. In order to ensure the safety of state secrets, sending organizations first contact the national security authorities to establish the knowledge of sent employees in state secrets. The response of the national security authorities to such a request is given within 15 days.

The frequency of appeals to national security authorities on issues of awareness is once every five years (if the traveler has not changed his place of work).

(amended 07/23/1999)

6. The sending of officials abroad at the expense of the state budget is carried out according to decisions of the Government of the Republic of Kazakhstan.

(amended 07/23/1999)

7. Travel abroad by specialists knowledgeable in state secrets is carried out if it is necessary for their direct participation in the performance of tasks and taking into account the opinion of national security authorities, the timing of the trip, and conditions in the host country.

8. Lists of categories of persons in respect of whom requests are not sent to the national security authorities, as well as categories of persons who are not subject to restrictions on traveling abroad due to knowledge of state secrets, are determined in the prescribed manner.

9. The length of stay of delegations and specialists abroad is determined by the sending party.

If there is financial support, Ambassadors of the Republic of Kazakhstan, permanent representatives of the Republic of Kazakhstan to international organizations can extend the stay of delegations and specialists abroad and allow specialists on business trips to move to third countries. Decisions on moving to third countries and extending business trips are made in agreement with sending organizations.

III. Registration of foreign passports and obtaining visas of foreign countries

10. Until the introduction of national foreign passports, general civil foreign, service and diplomatic passports of the former USSR from the island are considered valid.

11. The issuance of general civil foreign passports is carried out by the Ministry of Internal Affairs on a territorial basis.

12. The Ministry of Foreign Affairs issues official diplomatic passports. They are issued in accordance with the requirements of the relevant regulations.

13. To formalize the departure, the sending organization sends the necessary documents to the following authorities:

a) to the Ministry of Foreign Affairs:

- The Office of the President and the Cabinet of Ministers of the Republic of Kazakhstan, the Supreme Council of the Republic of Kazakhstan, ministries, central departments and institutions - in all cases;

- heads of regional, Almaty and Lenin city administrations - when traveling to countries that require visas to travel to;

- state, public and other enterprises, associations and organizations - when traveling to countries that require visas to enter, if foreign embassies are located outside the Republic of Kazakhstan;

b) to the Ministry of Internal Affairs:

- heads of regional, Almaty and Lenin city administrations - when traveling to countries with which there are agreements on visa-free travel for citizens;

- state, public and other enterprises, associations and organizations on a territorial basis - when traveling to countries with which there are agreements on visa-free travel for citizens or to countries that require visas to enter, but their embassies are located in the city.

Almaty.

IV. On the procedure for admission to foreign navigation and foreign flights, international rail and road transportation

14. Admission to foreign navigation is carried out on the basis of decisions of shipping companies, production associations and other organizations, the lists of which are approved by the ministries and departments of the Republic of Kazakhstan that have foreign vessels, and in compliance with the procedure provided for in paragraph 5 of these Regulations.

The specified procedure in relation to persons recommended for work as part of the crews of ships of foreign navigation, specialists of enterprises and organizations that carry out regular trips to foreign voyages, is applied when registering them for work.

The decision to allow this category of persons, as well as crew members, to travel abroad is the basis for sending them to work on ships of foreign companies and companies.

Decisions on the admission of ship crew members to foreign voyages are valid during the entire period of work on foreign voyages, unless there are reasons preventing this. When an employee is dismissed from the industry, the decision on his admission to foreign travel loses force.

15. Admission to foreign flights is carried out on the basis of decisions of the Kazakh Civil Aviation Department, production associations and other organizations, the lists of which are approved by the ministries and departments of the Republic of Kazakhstan that have aircraft for foreign flights, and in compliance with the procedure provided for in paragraph 5 of these Regulations.

The specified procedure in relation to persons recommended for flights as part of flight crews carrying out regular flights abroad is applied only when they are initially registered for flights abroad.

The decision on the admission of aircraft crew members to foreign flights is valid during the entire period of work as part of a unit performing multiple flights abroad, unless there are reasons preventing this.

The Ministry of Defense of the Republic of Kazakhstan has the right to admit military aircraft crews to foreign flights.

16. Flights to countries with which there is a visa-free regime can be carried out by flight crews without obtaining entry or exit visas.

In cases where the legislation of a foreign state provides for the availability of entry and exit visas for crew members of civil aircraft of the Republic of Kazakhstan, the issuance of foreign passports and the receipt of visas is carried out in accordance with Section III of these Regulations.

17. Travel abroad of workers serving international railway and road communications is carried out on the basis of decisions of railway departments, production associations and other organizations, the list of which is approved by the Ministry of Transport and in compliance with the procedure provided for in paragraph 5 of these Regulations.

18. Instructions on the procedure for preparing documents for traveling abroad on official business, obtaining foreign passports and entry visas of foreign states are developed and approved by the Ministry of Foreign Affairs and the Ministry of Internal Affairs in agreement with the National Security Committee.

The specified instructions, as well as samples of documents necessary for processing the departure of specialists on business trips abroad, are sent out by the Ministry of Foreign Affairs and the Ministry of Internal Affairs.

How are one-day business trips paid?

If an employee has to go on a one-day business trip to another city on company business in Russia, then he is not entitled to a daily allowance.

The company has the right to pay only for travel and expenses that are necessary to complete the task.

In the event that a company nevertheless decides to pay daily allowances for one-day business trips around Russia, the accounting department is obliged to calculate insurance premiums and withhold personal income tax.

This is also done on the basis of a local document - an employment contract or an order from the manager.

For one-day trips abroad in 2021, a daily allowance should be charged in the amount of 50% of the amount established by the enterprise (Government Decree No. 749 of October 13, 2008).

Sending on a business trip: step-by-step procedure

V. P. Kuznetsova

Source: Magazine “Human Resources Department of a Commercial Organization” No. 5/2015

What kind of employee travel is considered a business trip? What documents are required to be submitted for a business trip? In what cases and how to notify an employee of the right to refuse a business trip? Do I need to issue a work assignment and travel certificate?

Nowadays, almost no company can do without business trips - either it is necessary to conclude an agreement with suppliers, or to resolve issues with customers (for example, to set up the supplied equipment), etc. Today, we will step by step consider the procedure for sending an employee on a business trip and point out the typical mistakes of employers in this case .

According to Art. 166 of the Labor Code of the Russian Federation, a business trip is recognized as a trip by an employee by order of the employer for a certain period of time to carry out an official assignment outside the place of permanent work. Business trips of persons whose permanent work is carried out on the road or has a traveling nature are not recognized as business trips.

The specifics of sending employees on business trips are established by the Regulations approved by Decree of the Government of the Russian Federation of October 13, 2008 No. 749.

1. Choosing who to refer. The first step is to remember the restrictions that are established by labor laws. Thus, some employees are completely prohibited from being sent on business trips, while others can be sent, but only with their written consent.

By virtue of Art. 259 of the Labor Code of the Russian Federation prohibits sending pregnant women on business trips. It is prohibited to send minors on official trips (with the exception of creative workers of the media, cinematography organizations, television and video crews, theaters, theatrical and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with the lists of jobs, professions, positions of these workers, approved by Decree of the Government of the Russian Federation of April 28, 2007 No. 252).

Note!

During the period of validity of the apprenticeship contract, employees cannot be sent on business trips not related to the apprenticeship (Article 203 of the Labor Code of the Russian Federation).

In addition, pay attention to the rehabilitation program for a disabled person if you plan to send him on a business trip. If this document contains a ban on business trips, sending a disabled person on a business trip will be unlawful and may entail administrative liability for the employer. This follows from Art. 23 of the Federal Law of November 24, 1995 No. 181-FZ “On the social protection of disabled people in the Russian Federation”: disabled people employed in organizations, regardless of organizational and legal forms and forms of ownership, are provided with the necessary working conditions in accordance with the individual rehabilitation program for the disabled person.

Sending women with children under three years of age on business trips is permitted only with their written consent and provided that this is not prohibited for them in accordance with a medical certificate. Let us remind you that the procedure for issuing such conclusions by medical organizations is approved by Order of the Ministry of Health and Social Development of the Russian Federation dated May 2, 2012 No. 441n.

Here it is important to understand that it is the medical report that matters to the employer - a certificate will not do. Conclusions are issued to citizens based on the results of medical examinations, medical examinations, clinical examinations, decisions made by a medical commission, as well as in other cases. But certificates are issued by doctors (in some cases, paramedics and obstetricians) based on entries in the citizen’s medical records or based on the results of a medical examination.

Please note that it is necessary to obtain written consent for a business trip and check for medical contraindications if you plan to go on a business trip (Articles 259, 264 of the Labor Code of the Russian Federation):

• a father raising children without a mother;
• guardian (trustee) of minors;
• mother (father) raising children under the age of five without a spouse;
• an employee with a disabled child;
• an employee caring for a sick family member in accordance with a medical report.

2. We obtain consent and notify about the possibility of refusal. In addition to the fact that it is necessary to obtain written consent for a business trip from employees of these categories, they must be informed in writing of the right to refuse the trip. This is usually formatted as follows. The employer prepares a notice in which the employee is invited to go on a business trip and informed that he has the right to refuse it. The notice is drawn up in two copies and may look like this.

Limited Liability Company "April"

(April LLC)

Ref. No. 12/4 To the Public Relations Manager

from 04/15/2015 A. I. Ponomareva

Dear Anna Ivanovna!

We ask you to agree to be sent on a business trip from 04/20/2015 to 04/25/2015 to the All-Russian Joint Stock Company "Nizhny Novgorod Fair", located in Nizhny Novgorod, to participate in the exhibition "GardenExpo 2015".

Additionally, we notify you that, on the basis of Art. 259 of the Labor Code of the Russian Federation, you have the right to refuse to be sent on a business trip because you have a child under the age of three.

Director Ivanov V.P. Ivanov

I agree to the business trip. I am familiar with the right to refuse a business trip.

Public Relations Manager, Ponomareva, 04/15/2015

Of course, an employee can express his consent or disagreement to a business trip in the form of a separate document, for example, an application that he submits to the personnel department. In this case, it is advisable to indicate in the notification the time frame within which the employee must make a decision, for example: “You can inform about the decision made in a separate statement, which must be submitted to the HR department by ... (such and such a date).”

3. We issue an order. Before talking about the order, let us recall that previously, in order to be sent on a business trip, the employee had to issue a work assignment and a travel certificate. However, due to changes made by Decree of the Government of the Russian Federation of December 29, 2014 No. 1595 to the Regulations, the registration of these documents has been cancelled. They were used to confirm the presence of an employee at a specific time in a specific location for reimbursement of expenses in connection with a business trip. But various departments have written that in some cases, marks on a travel certificate cannot be placed physically (for example, during negotiations with individuals), so the fact of being at the place of business at the appointed time can be confirmed by other documents - an order (instruction) on sending the employee on a business trip, travel documents, hotel bill (letter from the Ministry of Finance of the Russian Federation dated August 16, 2011 No. 03-03-06/3/7, Ministry of Labor of the Russian Federation dated February 14, 2013 No. 14-2-291).

For your information

Since the need to prepare a work assignment and a travel certificate has disappeared, it is in the order to send on a business trip that the official assignment must be spelled out in as much detail as possible, that is, the purpose of the trip, as well as the deadlines for completing this assignment.

Before 01/08/2015, a service assignment was usually indicated as the basis for issuing an order, since according to the previous version of the Regulations, the purpose of an employee’s business trip was determined by the head of the sending organization and was indicated in the service assignment, which was approved by the employer.

After the named date, as the basis for issuing an order, you can indicate the details of the documents (if any), in accordance with which the employee was required to be sent on a business trip (agreement with a counterparty, an order to conduct an inspection, an invitation to an exhibition, etc.).

Since the organization has the right to continue to issue official assignments for business trips and require employees to report on their implementation (if this is provided for by local regulations), an official assignment can also be indicated as the basis for the order.

For your information

To send an employee on a business trip, you can issue an order using the unified T-9 form (T-9a for sending a group of employees) or using a form developed and approved by the organization itself.

The order is signed by the head of the organization (or another authorized person) and the employee is introduced to this document against signature.

Let's talk separately about the shelf life. According to the List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating storage periods, approved by Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558, orders for sending on business trips must be stored (clause 19):

• for 75 years - if orders are issued on long-term domestic or foreign business trips, as well as on business trips of workers with difficult, harmful and dangerous working conditions;
• within five years - if orders are for short-term domestic and foreign business trips.

Of course, difficulties may arise with storage periods, since neither the Labor Code nor the above-mentioned list of standard management archival documents provide criteria for classifying business trips as short-term or long-term. Therefore, we recommend keeping orders for business trips longer than three days for 75 years.

Limited Liability Company "Vesna"

(Vesna LLC)

Order No. 31

about sending an employee on a business trip

April 14, 2015 Samara

Send Ivan Ivanovich Ivanov, leading specialist of the information technology department, on a business trip to Leto LLC, located in Arzamas, Nizhny Novgorod region, for a period of 3 (three) days from April 21 to April 23, 2015 in order to provide software installation services , designed to control the movements of the moving parts of the supplied machines.

Reasons: supply contract No. 24 dated January 13, 2015, concluded between Vesna LLC and Leto LLC, memo from the head of the information technology department P. P. Petrov on the need to install software dated April 13, 2015.

Director Sidorov S.S. Sidorov

I have read the order. Ivanov, 04/14/2015

4. We issue an advance. According to clause 10 of the Regulations, when an employee is sent on a business trip, he is given a cash advance to pay for travel expenses and rental accommodation and additional expenses associated with living outside his place of permanent residence (daily allowance). Please note that when traveling on business to an area from where the employee, based on transport conditions and the nature of the work performed on the business trip, has the opportunity to return daily to his place of permanent residence, daily allowances are not paid.

To issue cash to an employee on account of expenses associated with the activities of a legal entity or individual entrepreneur, an expense cash order form 0310002 is drawn up in accordance with a written application of the accountable person, drawn up in any form and containing a record of the amount of cash and the period for which it is are issued, signature of the manager and date (clause 6.3 of Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses”).

Based on the order for sending on a business trip, the accountant calculates the preliminary amount of expenses associated with the trip and coordinates it with the head of the business trip unit and the chief accountant.

The amount that needs to be paid to the employee is determined based on the duration of the business trip specified in the order for assignment, the cost of travel, the approximate cost of housing, the amount of daily allowance established by the organization for business trips in Russia and abroad. If an employee is sent on a business trip outside the Russian Federation, payment and reimbursement of expenses in foreign currency (including payment of an advance or repayment of an unspent advance in foreign currency) are carried out taking into account the Federal Law of December 10, 2003 No. 173-FZ “On Currency Regulation and Currency Control” ( clause 16 of the Regulations).

5. We record the departure of an employee. Based on clause 8 of the Regulations, the employer is obliged to keep records of employees leaving on business trips from the sending organization and arriving at the organization to which they are sent. This is done in the appropriate journals. According to Order of the Ministry of Health and Social Development of the Russian Federation dated September 11, 2009 No. 739n, the employer or a person authorized by him by order (instruction) must appoint an employee of the organization responsible for maintaining the departure log and the arrival log.

The form of the logbook for employees leaving on business trips from the sending organization is given in Appendix 2 to this order. Information about the last name, first name and patronymic of the posted worker, the name of the organization to which he is sent, and destination are reflected.

Please note that the form contains the column “Date and number of travel certificate.” So: from the moment of amendments to the Regulations, that is, from 01/08/2015, this column will remain blank.

Note!

The employer (or a person authorized by him) is obliged to ensure the storage of the departure log and the arrival log for five years from the date of their registration.

6. We put marks on the working time sheet. Since, by virtue of Art. 91 of the Labor Code of the Russian Federation, the employer is obliged to keep records of the time actually worked by each employee; the time spent on a business trip must be recorded in the working time sheet. Let us remind you that working time is recorded in a timesheet and the employer has the right to use both the unified form T-13 from the Resolution of the State Statistics Committee of the Russian Federation dated January 05, 2014 No. 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment,” and the timesheet form developed independently.

Based on clause 8 of the Regulations, the actual period of stay at the place of business trip is determined by travel documents presented by the employee upon return from a business trip. If he travels to the place of business trip and (or) back to the place of work on 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.).

Days of absence of an employee from the workplace due to a business trip are indicated by code “K” (or “06” - “business trip”), while the number of hours worked is not entered.

7. We accept the report. Upon returning from a business trip, the employee is obliged to submit to the employer, within three working days, an advance report on the amounts spent in connection with the business trip and make a final payment on the cash advance issued to him before departure for travel expenses.

The employee must report on expenses for travel, housing and other expenses made with the knowledge of the employer. But he does not need to report for daily allowances - the basis for their payment will be the number of days of business trip recorded in the order for sending on a business trip.

Attached to the advance report are documents on the rental of accommodation, actual travel expenses (including payment for services for issuing travel documents and providing bedding on trains) and other expenses associated with the business trip.

Let us recall that organizations use the advance report form AO-1, ​​approved by Resolution of the State Statistics Committee of the Russian Federation dated August 1, 2001 No. 55.

For your information

For public sector organizations, a different form of advance report has been established, as well as a time sheet. Currently, the Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n “On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state ( municipal) institutions, and guidelines for their use." From the moment this order comes into force, these institutions will be required to use the forms approved by it.

Determining the duration of a business trip

Previously, to determine the duration of the trip (and clarify the dates of departure and return), a travel certificate was used, in which the receiving party marked the arrival and departure of the business traveler. After the cancellation of the certificate in 2015, it became more difficult to determine the time and calculate daily allowances for business trips in 2021; standards and accounting have to be carried out by analyzing tickets, hotel bills or fuel receipts if the employee traveled to the destination by personal transport.

Legislative norms

The obligation to reimburse an employee on a business trip for his expenses related to it is regulated by Part 1 of Article 168 of the Labor Code of the Russian Federation. Such expenses are divided into:

• costs of travel to the destination and moving in a foreign city;
• living expenses;
• other costs compensated in the form of a fixed amount per day (per diem).

In the first two cases, actual expenses that are documented are reimbursed. But the daily allowance is fixed and does not require any additional documents. The organization determines it independently, fixing their size in local regulations. The legislation includes the Regulations on Business Travel approved by the head of the company, as well as the accounting policy, as such documents.

To ensure that the posted worker does not have to pay personal income tax on the funds received in this way, the maximum standards for travel expenses in 2021 are prescribed in Article 217 of the Tax Code of the Russian Federation.

Foreign business trips

The amount of daily allowance in commercial organizations is established by the owner or manager of the enterprise and is indicated in local documents - such as the Regulations on Business Travel or the Regulations on Remuneration.

But in budgetary organizations everything is stricter. It is necessary to calculate travel expenses (per diems) in 2021 in budgetary institutions when employees travel abroad, focusing on the Decree of the Government of the Russian Federation of December 26, 2005 N 812. This resolution contains the norms for daily allowances for business trips abroad in 2020: the table includes 193 positions, we will only show part of it. You can download the entire table at the end of the article.

Business trip to Kazakhstan and Belarus: daily allowance

Copyright: Lori's photo bank It is often necessary to send an employee abroad for official purposes.

There are specific features for business trips to CIS countries and EAEU countries (Armenia, Belarus, Kyrgyzstan, Kazakhstan, etc.). The employer must understand what documents need to be prepared for a trip to a country with a visa-free regime with Russia, know the answers to other questions, for example, what the daily allowance will be when traveling to Kazakhstan or, if there is a business trip to Belarus.

Any employee trip must be documented correctly, this will prevent possible claims from the tax authorities.

The organization develops (regulations, orders) regulating the procedure for processing business trips. It is not mandatory, but it is convenient if all the features are described in detail (for example, the amount of daily allowance for different countries and what expenses are reimbursed).