Treaty

Vehicle rental with crew № ____

______________ "__" _____________ ____

Hereinafter referred to as the landlord in the future, represented by __________________________________, on the basis of ____________ on the one hand,

and _____________________________________________________, referred to as) in the future, the tenant, in the face of ____________________________________, acting on the basis of ______________ on the other hand, together here, and individually, the party concluded this lease agreement vehicle With the crew (hereinafter - the contract) on the following:

1. THE SUBJECT OF THE AGREEMENT

1.1. According to this agreement, the Lessor undertakes to provide a tenant vehicle or several vehicles (hereinafter referred to as a vehicle) for temporary possession and use and use and providing services to technical exploitation.

1.2. The list and the main characteristics of the vehicle are defined by the parties in Appendix No. 1 to this Agreement (hereinafter referred to as a list of vehicles).

1.3. The vehicle is used by the tenant for the implementation of its economic activities.

1.4. The vehicle is in good condition and meets the requirements for exploited vehicles used for the following purposes: _________________________________________________.

2. Terms of action of the contract

2.1. The contract comes into force with "__" ________________ ____ and is valid until "__" ________________ _____ g.

3. Rights and obligations of the parties

3.1. Landlord must:

3.1.1. Provide a vehicle to the tenant in the manner and on the terms of the contract;

3.1.2. Provide a tenant vehicle in a state corresponding to the terms of the contract and appointment, with all its belonging and related documentation;

3.1.3. In writing to notify the tenant about all the hidden disadvantages of the vehicle before its transfer to the tenant;

3.1.4. Ensure that the vehicle will not be seized previously stipulated by the Treaty of Destroy, without the consent of the tenant;

3.1.5. To provide a tenant for the management and technical operation of the vehicle, in accordance with the terms of the contract, for which to provide a tenant crew (hereinafter - the crew), which meets the following requirements: ____________________________________________________________________________________________________________.

3.1.6. Carry the costs of payment for the crew services, as well as the cost of its content;

3.1.7. The landlord ensures that the crew consists with the landlord in labor relations in the understanding of the TC RF;

3.1.8. Implement the mandatory and property insurance of the vehicle (CCAMA and CASCO) in the insurance company on their own choice.

3.2. The tenant must:

3.2.1. Return the vehicle to the landlord in proper condition, taking into account normal wear, in accordance with the terms of the contract;

3.2.2. Ensure the safety of the vehicle since its transfer to the tenant and to return to the lessor;

3.2.3. Make a rent in size, manner and timing established by the Treaty;

3.2.4. Use the vehicle according to the terms of the contract and in accordance with the appointment;

3.2.5. Maintain the proper vehicle status, including the implementation of current repairs;

3.2.6. When early termination Treaties on the grounds specified in the contract, immediately return the vehicle to the landlord;

3.2.7. Carry out the costs arising from the commercial operation of the vehicle, including the cost of paying fuel and other consumables in the process of exploitation of materials and fees for fees (fines, other payments).

3.3. The landlord has the right:

3.3.1. Independently determine the circle of persons engaged in the vehicle, as well as persons engaged in it maintenance.

3.4. The tenant has the right:

3.4.1. Without the consent of the lessor, in the framework of the implementation of the commercial operation of the vehicle, on its own name, to conclude transportation contracts with third parties, which are not contrary to the objectives of the use specified in the contract;

3.4.2. Take the vehicle to the sublender with the written consent of the lessor;

3.4.3. Carry out separable improvements in the vehicle without negotiation with the landlord;

3.4.4. Carry out the inseparable improvements in the vehicle only with the written consent of the lessor;

3.4.5. Require the crew change, if his professional skills do not meet safety requirements;

3.4.6. If deficiencies are found, fully or partially preventing the use of the vehicle in their choice:

• demand from the landlord or free elimination of the vehicle disadvantages, or a commensurate reduction in rental fees, or compensation for its expenditures to eliminate deficiencies;
• To directly keep the amount of costs of the costs of elimination of data disadvantages from the rent, having previously notified the landlords;
• require early termination of the contract.

3.5. The parties came to the agreement that the inseparable improvements remain in the property of the landlord, and their price is not reimbursed to the tenant.

3.6. The parties agreed that separable improvements are the property of the tenant.

4. Price and procedure for calculations

4.1. The tenant is obliged to make a rent for using the vehicle in the amount, order and within the time limits established by the Treaty.

4.2. During the first 5 (five) working days of each month, the tenant makes a lease for using the vehicle in accordance with the terms of the contract and Appendix No. 1, by transferring payment to the current account of the Lessor specified in the details to the Agreement.

4.3. To ensure the fulfillment of its obligations, the tenant makes a deposit in the amount of a monthly payment to the current account of the Lessor, within 10 (ten) working days from the date of signing this Agreement and acceptance of the vehicle.

4.4. The amount of monthly rent is defined in Appendix No. 1 to this Agreement.

5. Transmission order of the vehicle

5.1. Place of receiving vehicle: _______________________________.

5.2. Transmission and refund of the vehicle are issued by bilateral acts of acceptance and submitted parties. The acts specified in this clause are an integral part of the contract.

5.3. The risks of loss, damage and damage to the vehicle are moving from one side to another from the moment of signing the acceptance report.

6. Responsibility of Party

6.1. In case of non-fulfillment or late execution of the duties, provided for in paragraph 3.1.1 of the contract, the Lessor undertakes to pay the tenant of the penalty at the rate of __ percent of the value of the transmitted vehicle, but not more than _______.

6.2. In case of non-fulfillment by the landlord of the duties, provided for by paragraph 3.1.5 of the contract, the landlord pays the tenant a fine of _________ (_________________).

6.3. In case of untimely return by the tenant, the tenant undertakes to pay the landlord for the actual time of using the vehicle and penalties at the rate of ___ percent of the cost of a non-time-returned vehicle for each day of delay, but not more than ___ percent.

6.4. In the case of late deposit by the leaseant, the tenant pays to the landlord of penalties at the rate of ___ percent of the amount of the unnecessary (non-time-generated) rent, but not more than ___ percent.

6.5. If the tenant passed the vehicle to the sublease, or handed over his rights and obligations under the contract to another person (overnight), or provided a vehicle for free use, or gave rental rights to a deposit without the prior written consent of the lessor, the tenant is responsible in the amount of value Vehicle, and also pays the landlord a fine of ___________ (_________________).

7. The grounds and procedure for termination of the contract

7.1. The contract may be terminated by agreement of the parties, as well as unilaterally on the written request of one of the parties on the grounds provided for by the contract and legislation.

7.2. The termination of the contract is unilaterally produced only on the written request of the Parties within 30 (thirty) calendar days from the date of receipt of the party of such a requirement.

7.3. The landlord has the right to terminate the contract unilaterally in the event of non-fulfillment or improper performance by the landlord of the duties provided for by any of the PP. 3.1.1 - 3.1.4 of the contract.

7.4. The tenant has the right to terminate the contract unilaterally in the event of non-fulfillment or improper execution by the landlord of the duties stipulated by any of the PP. 3.2.2 - 3.2.6 of the contract.

8. The circumstances of force majeure

8.1. The parties are exempt from liability for partial or complete non-fulfillment of their obligations under this Agreement, if their execution prevents the emergency and unavoidable circumstance under these conditions (irresistible force).

8.2. In the event of an insurmountability of force that impede the fulfillment of obligations under this Agreement, it is obliged to notify the other side no later than 5 (five) calendar days from the moment of such circumstances, the term of obligations under this Agreement is transferred proportionally time during which There were such circumstances.

9. Resolution disputes

9.1. All disputes and disagreements that may arise between the parties on issues that have not found their permission in the text of this contract will be resolved through negotiations on the basis of the current legislation of the Russian Federation.

9.2. If unresolved in the negotiation process, disputes are permitted in court in the manner prescribed by the current legislation.

10. Final provisions

10.1. Any changes and additions to this Agreement are valid provided if they are made in writing and signed by the parties or appropriately authorized by the representatives of the parties and are registered in the manner prescribed by law.

10.2. All notifications and messages under this Agreement should be directed by the parties to each other in writing.

10.3. In all the rest, which is not provided for by this Agreement, the parties are guided by the current legislation of the Russian Federation

10.4. The contract is made in two original copies having the same legal force, one for the landlord and one for the tenant.

11. Addresses and details of the parties

Landlord		Tenant
The address:		The address:
INN / CAT:		INN / CAT:
OGRN:		OGRN:
Bank details:		Bank details:
Tel.:		Tel.:
/ /		/ /

Rent transfer practice, i.e. The rental, various vehicles is currently widespread enough. It is a rather advantageous solution for solving problems for physical and legal entitieswho are either associated with work on vehicles, but do not have any owned, or need short-term lease of a certain transport.

In the absence of the customer (tenant) of his driver, the practice of renting a vehicle (vehicle) with the crew is used for this transport, even if the crew consists of one person - the driver. Especially widely, this type of lease is common in the region of railway, air transport, as well as swimming facilities.

It should be distinguished by the lease of the vehicle from leasing, which is actually the purchase of this TC in a long installment. The legal difference is that when leasing the lessee assumes almost all rights (with the exception of ownership), and equally and equally responsible for the vehicle, whereas when leaseing they remain for the landlord.

From the point of view of legislation, namely the Civil Code of the Russian Federation, the subject of a vehicle lease agreement, regardless of or without crew, are objects that satisfy the following conditions:

• this technical device capable of moving in space, the main purpose of which is the carriage or towing passengers, their luggage and other cargo;
• this is an object that is a source of increased hazard;
• this is an object, the use of which is possible only in accordance with the regulations of transport legislation.

Thus, under the concept of rental vehicles only come:

1. Cars - cargo and passenger.
2. River and sea vessels intended for the transport of passengers and goods.
3. Railway wagons and / or compositions.
4. Aircraft (aircraft) of transport or passenger destination.

Rent special equipment, such as construction (excavators, bulldozers, cranes), road (combined road vehicles), forest (harvesters), etc. It is drawn up on individual rental contracts. Special equipment under the category does not fall, because Transportation of people and cargo is not the main purpose of these machines, but a concomitant opportunity. Although much will depend on whether mounted whether special device On the basis of the car or has a separately constructed base.

Horse transport (horse rose) can only be rented as movable property, because Not considered a source of increased danger.

Bike or mechanical vehicle with engine internal combustion Less than 50 cubic meters. See (for example, moped) can also not be subject to a vehicle lease agreement, because On his driving, it is not necessary for the rights (by the way, this item can additionally be attributed to the guaranteed transport).

The subject of the lease agreement should be, according to the Civil Code of the Russian Federation, is exhaustively described, that is, in the contract in the appropriate column, all essential characteristics must be indicated that allow you to identify the object. These include:

1. Type TC and characteristics, such as "Passenger car with gasoline engine With a capacity of 100 hp. "
2. Brand and / or model.
3. All identification numbers, including the State Registration number, vIN number And others, if there is.
4. Colour.
5. Other essential conditions, such as existing external and internal defects, installed special equipment (if any), etc.

In addition, in the same graph, it is necessary to reflect whether there are any limitations and encumbrances associated with the CU, the purpose of its use (in order to avoid a misuse), a set of documents transmitted simultaneously and other data that allows you to describe the subject of the contract as much as possible and associated obligations.

Features

AT legal aspects Vehicle rental together with the crew a number of features. Firstly, two types of obligations are actually united in it: obligations under an inanimate object, which is the subject of the contract (transport), and the obligations to pay for the crew services.

The shared rental fee of the vehicle is called freight, the phenomenon itself is chartering. The fee is made up of the cost of the rental and payment of the crew services, taking into account the taxation. In this case, the vehicle may be owned by one or more crew members, most often this applies to cars.

The practice of renting a car with a crew in an individual allows many companies to bring the driver outside the state if its services are required irregularly or short-term - for example, the delivery of employees at home after work. In this case, it is often more advantageous to conclude a contract for which the person - the owner of the vehicle transfers the tenant under the terms of compensated possession, for the agreed period, its vehicle and provides services for managing them.

At the same time, according to Article 645 of the Civil Code of the Russian Federation, the duties for technical operation (and not only on management) also go to the crew "included".

For the period of lease (must be registered in the contract) the tenant is becoming the owner of the TS, but some duties associated with it carries the landlord. For example, to reimburse damage in the event of an incident that occurred by the fault of the crew.

In addition, making a contract for rent a vehicle with the crew, it is necessary to carefully detail all current expenses, including fuels.

Need

The most common case in practice is rent extremely expensive vehicleThe temporary services of which is provided by the owner, for example, a marine or aircraft.

Such a TC requires high and narrow qualifications, so it fregged together with the crew, which actually turns out to be in double subordination - at the tenant (in the agreed limits, for the time of freight) and at the lessor, which is constantly decorated.

Also, such a contract is often drawn up Services Delivery of employees For an enterprise that does not have its own fleet. On the basis of such a contract, the conclusion of an agreement with a personal driver for the director providing services in his car can be implemented.

In addition, rental vehicles with crew can be a way out for a taxi service, which, according to the laws entered into force, it is necessary to work only with drivers that have. At the same time, the taxi driver can only be obtained by officially employed in a taxi, or be registered as an individual entrepreneur.

Taxation

The vehicle rental with the crew may affect the taxation in various ways. The tenant is not paying transport taxif the vehicle is registered on the landlord, even if the TC is registered with the traffic police or other controls (for different species TC, respectively).

According to the value added tax (), VAT is taken to deduct, indicated in the invoice, which accompanies the transfer of the vehicle with the crew.

Profit tax when working on a leased technique is paid in the amount reduced by the amount of rent. At the same time, the rent relates to the "other" costs.

Taxes associated with the salary of the crew, a legal or individual who protrudes by the tenant does not pay. Salary crew / driver pays his immediate employer - the landlord to which the tenant lists a fixed fence fee.

The leaser also carries the tax burden associated with this. But if an individual acts as a landlord, the NDFL from these revenues is unambiguously referred to and transferred to the budget at the place of registration of the tenant.

No contributions to extra-budgetary fund funds pay, with the exception of insurance fee in the FSS "on injury." It can be listed from rent to the local FSS branch, but only if it is provided for by the lease agreement itself.

Sample

The vehicle lease agreement with the crew refers to the number of standard. Special forms for it is not provided for, the landlord can make it in free form, usual for any lease agreements. The main thing is to take into account some important nuances.

1. The vehicle must be described in the most detailed as possible in order to further identify it. In the case of technically especially complex funds, it is recommended to separately mention the models, serial numbers and specifications The main nodes of the device, in order to avoid fraud associated with their replacement to cheaper. The tenant should pay attention to the defects with which the transport is leased. If so are there - they should be marked in the contract, for example, "TC has a loss on the right wing of 10 cm long and width 2". This will avoid charges of damage to the vehicle when it is returned.
2. Everything optional equipment TC, such as navigator, radio, GPS sensor, taximeter and tachometer, must be mentioned in the contract separately.
3. It is necessary to specify the target for which the vehicle is leased: the freight of the sea vessel for the transport of cargo from point A to the point b, car rental for the evening delivery of employees, etc. For other purposes, the leased TC will not be able to use anymore, thus the landlord will avoid expenditures associated with excessive generation development.
4. Specify the lease. At the same time, it is indicated simultaneously for the rental of the TC itself, and for the operation of the serving crew. If a shorter service life is indicated than the length of the lease itself, the court may regard it as two different treaties.
5. If you do not specify the term, then the contract will be considered perpetual. At the same time, the tenant has the right to use the vehicle, while it consistently contributes a rent, does not use it with a non-targeted method and does not allow its damage (the development of the motor is not counted).
6. The contract should be mentioned by the crew working conditions that will actually provide a tenant if these conditions are essential.
7. To specify that the payment of landlords for the TC management is included in the rent, or provide for the division of the amount for a fee for the work of the TC and the board for managing them. Clearly indicate the size of the board, the deadline for making or attach the formula for calculating the board, if the nature of the work is that it is "floating".
8. Provide insurance conditions. By default, it lies on the landlord, but can be completely or partially transferred to the tenant.

Term and procedure

The term in this case is not considered an essential condition. If a specific date is not established, the contract will be considered an indefinite - the law allows it. But it is necessary to know that, according to Article 610 of the Civil Code of the Russian Federation, any of the parties can terminate it at any time, warning the other side no later than the month.

In the section "Transmission Order" it is necessary to register, in which property will be transferred to the tenant (at the place of storage, at the place of finding any of the parties, etc.), to provide a document confirming the fact of transfer - either this is an act of acceptance and transmission Or the lease itself itself. Similar conditions must be spelled out for the property return procedure.

Features of the preparation of a vehicle lease agreement with the crew in detail in this video.

The transport lease agreement is distinguished as a separate caused type of lease document, while considering the subject that any type of transportation of passengers, various goods or baggage moving in space can become.

Railway, water, automotive and air transport can be transmitted according to the lease agreement.

The concept of a car rental agreement with crew

Today, such an agreement with the crew is not the most common type of transmission. automotive products. This is a special type of lease agreement, which is provided for by the Civil Code of the Russian Federation.

The TS lease agreement with the crew is a civil document on which one of the parties (landlord) must provide the second party (tenant) transport for a fee into short-term use or possession.

Features of the lease agreement motor vehicle With crew:

subject of contract (transport of any kind);

technical operation, as well as the management of the means only provides a landlord;

the machine is transferred to the tenant to use and possession.

The car rental agreement is compensable, mutual and consensual.

Conclusion Car rental agreement with crew

To conclude such a document, it should be understood that it is implied by law under the definition of the "vehicle".

According to the norms of the Civil Code of the Russian Federation, this is understood technical deviceswhich are intended for the transport of goods, passengers or baggage with the properties of increased danger. Their use is governed by certain regulatory legal acts.

From such positions, for example, renting pipelines is a rental of a facility. Although, on the second basis, for example, equestrian You can attribute to lease movable things, not transport. For the same reason, it is not necessary to recognize the bike and motorcycle subject.

In the rental agreement, it is necessary to allocate accurate content and description of the relevant tool transmitted: the type of transport, its brand, characteristics, an identification number and model.

Parties to the contract of the contract are only a tenant and landlord. According to the legislation of the Russian Federation, no special requirements for the subject of this document are not required.

The shape of the car rental agreement with the crew is quite simple, written. This contract is appropriate to be issued as a single document signed by the parties.

Below is a typical form and a sample car rental agreement with the crew, the option of which can be downloaded for free.

We continue the cycle of articles dedicated to various types contracts. In the proposed material, 1C specialists: ITS will tell about the lease agreement with the crew. This kind The contract will be devoted to three articles in which the nuances of the conclusion and execution of this treaty will be considered, as well as legal and tax aspects. The first article analyzes in detail the terms of the lease agreement with the crew, which are equally important for each of the parties to the treaty. In two subsequent articles will be told about the tax consequences arising from the tenant and the landlord when concluding and executing this contract.

The lease agreement (property hiring) regulates the legal relationship of the tenant and the landlord when transferring property and protects them in case of non-fulfillment of obligations of one of the parties. Therefore, it is very important to correctly establish all the necessary conditions in the contract.

The TS lease agreement with the crew: in what form should it be concluded?

Under the Treaty of Rental of the Vehicle (TC) with the crew, the Landlord provides a tenant for a temporary possession and use fee, and also provides services for the management of this vehicle and on its technical operation (Article 632 of the Civil Code of the Russian Federation).

The parties to the vehicle lease agreement with the crew are the landlord and tenant. Landlords and tenants can act any subjects civil law - individuals, individual entrepreneurs and legal entities.

The law obliges to enter into a TS lease agreement with the crew only in simple writing (Art. 633 of the Civil Code of the Russian Federation). It must be observed regardless of the term that the contract is concluded, and its prices.

Do I need to register the TS lease agreement with the crew?

Some vehicles, by law that are immovable property (air and sea vessels, internal navigation vessels), can also be objects of a vehicle lease agreement with the crew.

To the lease agreements of such vehicles do not apply the rules on the mandatory state registration Real estate lease agreements (Art. 633 of the Civil Code of the Russian Federation). That is, the vehicle lease agreement with the crew is not subject to state registration if the leased TC refers to real estate. It is also not necessary to register other vehicle rental agreements with the crew.

What is the subject and object of the contract?

In the lease agreement, the vehicle with the crew should distinguish the subject and object of the contract. The subject of this contract contains two liabilities obligations: the first is to provide a vehicle for temporary possession and use, the second is to provide services for the management of the vehicle and its technical operation.

If one of these obligations is not included in the subject of the contract, it can be retrained. For example, if the contract states that the landlord undertakes to provide a tenant vehicle for temporary possession and use, and at the same time not prescribed the obligation of the Lessor to manage it and provide services for its technical exploitation, then such an agreement is a vehicle rental agreement without a crew.

In another situation, the Treaty may not reflect the obligation of the Lessor to provide a vehicle for temporary possession and use of the Tenant. In this case, the contract includes only the provision of landlords for the management of the vehicle and its technical operation. Such an agreement is an agreement of compensated service provision (ch. 39 of the Civil Code of the Russian Federation).

Also, the subject of the contract includes the obligation of the tenant for making a fee for the provision of TS in use.

Objects of a vehicle lease agreement with crew can be:

• aircraft;
• sea \u200b\u200bships;
• courts used in the inner waters;
• railway rolling stock;
• trucks, car tractors with semi-trap, excavators and cranes, other technical devices on the automotive thrust;
• passenger cars, etc.

Parties to the vehicle lease agreement with the crew, it is necessary to individualize the lease object as much as possible. For example, when renting a car you need to specify its brand, model, color, registration sign, identification number (VIN), model and engine number, chassis number (frame), body number (strollers), series and TCP number. The condition about the lease object should be allowed to accurately establish a specific vehicle transmitted to the tenant. If there are no such data in the contract, the facility condition is recognized as inconsistent, and the contract is not shown (paragraph 3 of Art. 607 of the Civil Code of the Russian Federation).

How to indicate the term of the contract?

In accordance with paragraph 1 of Article 610 of the Civil Code of the Russian Federation, the lease agreement is concluded for a period defined by the Treaty. If the lease term in the contract is not defined, the lease agreement is considered to be concluded indefinitely (paragraph 2 of Art. 610 of the Civil Code of the Russian Federation).

At the same time, according to the explanations given in the information letter of the Presidium of the Russian Federation of January 11, 2002 No. 66 "An overview of the practice of resolving disputes related to rental disputes", the lease agreement concluded for an indefinite period may be terminated at the request of the landlord for the grounds provided for in Article 619 of the Civil Code RF, if the tenant:

• uses a vehicle with a significant violation of the terms of the contract or its appointment or with repeated disorders;
• significantly worsens the vehicle;
• more than two times in a row does not contribute a rent after the expiration of the payment, established by the Treaty.

In these cases, the Landlord has the right to demand early termination of the contract only after sending a lender a written warning about the need to fulfill their obligation within a reasonable time.

The contract cannot contain various deadlines for providing a vehicle for temporary possession and use and to provide management services. This type of contract involves simultaneous provision of a tenant vehicle and providing management services. For example, it is impossible to provide a shorter period of provision of services for the management of the vehicle compared to the period for which it is transferred to possession and use. If such a condition is still incorporated into the contract, in the event of a dispute between the parties, the court can qualify the relations of the parties as two different agreements:

• a vehicle lease agreement with the crew (agreement concluded during the provision of a vehicle and the provision of services for its management);
• a vehicle lease agreement without a crew (a contract concluded during the provision of a vehicle when managed services did not turn out to be).

How to install rent?

The rent must consist of two parts: fees for providing vehicles and fees for the provision of services for the management of them and its technical operation.

Thus, the parties may agree on an indication of the rent of two separate amounts:

• for the provision of TC for rent;
• for providing management services.

If the contract is simply indicated total Rental fee, it is assumed that it includes both components. However, in order to avoid disputes, we recommend clarifying the text of the contract that the payment for the services of the landlord for the management of the vehicle and its technical operation is included in the rent.

It should be borne in mind that if the parties to the contract did not establish other order, paying the work of the crew members, and also carry the costs of their content is obliged by the Landlord (paragraph 3 of paragraph 2 of Art. 635 of the Civil Code of the Russian Federation). In this case, these costs can be included in the rental fee charged from the tenant, but it is not worth indicating their separate amount.

The rent can be established both for all leased property as a whole and for each of its parts (paragraph 2 of Art. 614 of the Civil Code of the Russian Federation).

The rent is 690,000 rubles per month and includes the cost of landlord services for the management of a vehicle in the amount of 90,000 rubles per month.

Rent is 690,000 rubles per month.

It should be borne in mind that for the periods when the vehicle was actually not used not by the fault of the landlord, the tenant is obliged to make rent payments up to the moment the vehicle returns to the landlord.

How to determine the list of services rendered by the landlord?

Based on the definition of a vehicle lease agreement with the crew, the landlord not only provides a vehicle to possession and use of the tenant, but also provides him with the services for managing the vehicle and on its technical operation. The list of such services that will depend on the type and purpose of the vehicle can be specified in the contract.

It is important to take into account that the services for the management and technical operation of the vehicle must ensure its normal and safe operation in accordance with the lease objectives specified in the contract (clause 1 of Article 635 of the Civil Code of the Russian Federation). For example, for the transport of people, the car should be equipped with special seats, and for the transport of radioactive waste - a special container.

In the contract for renting a vehicle with the crew, you can register a wider range of services that are provided to the tenant. For example, the landlord can provide the following services:

direction of periodic reports related to the operation of the vehicle;

• cinema and photography;
• organization of satellite communications;
• catering;
• organization of medical and other passenger services.

The remunerator's remunerator for the provision of additional services to the leaser may be part of the total rental amount.

Also in the contract it is possible to provide that such services are provided for a fee: in this case, it is necessary to register the cost of each service or the procedure for its definition.

An example of the formulation of the terms of the contract

The Lessor undertakes to provide a tenant for the management and technical operation of a vehicle with providing its normal and safe operation in accordance with the lease objectives specified in paragraph ____ of this Agreement, as well as the following services: the organization of the 24-hour Satellite Communication of the Tenant with the crew of the vehicle, the daily direction of the Tenant via email summary containing the following information: ________.

Payment of listed services is included in the cost of the rent, which the tenant pays in accordance with paragraph __ of this Agreement.

The landlord undertakes to provide a leaser for the management and technical operation of a vehicle with providing its normal and safe operation in accordance with the lease objectives specified in paragraph ____ of this Agreement. Also, the landlord provides the tenant on the basis of his written application the following services:

- organization of the round-the-clock satellite bond of the tenant with the crew of a vehicle worth 50,000 rubles per month;

- Direction to the tenant via email summary containing the following information: ________, worth 5,000 rubles per month.

Who is obliged to insure a vehicle?

By general rule The obligation to insure the vehicle and (or) liability for damage, which may be caused to them or in connection with its operation, is assigned to the landlord. However, the condition of the contract this duty can be assigned to the tenant.

In addition, the contract can provide the distribution of this duty between the Parties to the Treaty. Thus, the insured vehicle can be both the landlord and the tenant. At the same time, the beneficiary often acts as a landlord, to whom the vehicle belongs and the forces of which they are managed.

An example of the formulation of the terms of the contract

The landlord is obliged to insure the vehicle and responsibility for damage, which may be caused to them or in connection with its operation.

The tenant is obliged to insure the vehicle and responsibility for damage, which may be caused to them or in connection with its operation.

Who should contain a vehicle?

Under the content of the vehicle, it is customary to understand its maintenance in working condition, including the implementation of the current and overhaul, as well as the provision of parts and other accessories necessary for this. According to Article 634 of the Civil Code of the Russian Federation, the obligation to contain the vehicle is assigned to the landlord and cannot be transferred to the leaser terms of the contract. In addition, the landlord is obliged to carry out regular maintenance of the vehicle. This duty can also be shifted to the tenant the terms of the contract.

Under maintenance should be understood as a set of measures that are carried out to maintain the working condition of the vehicle and its details proper external view, safety, prevention, etc. (for example, regular oil change in aggregates, preventive inspection). Unlike the current and overhaul of the vehicle, maintenance is not tied to any breakdowns and is carried out either within a certain time (for example, once every 10,000 km of run) or as needed.

Prescribing a condition for the content of the vehicle in the contract, one should not impose a responsibility for its maintenance and maintenance on the tenant. In the event of a dispute, such an agreement may be recognized by the court of insignificant.

An example of the formulation of the terms of the contract

Landlord must:

- maintain the proper state of the vehicle leased, including the implementation of the current and overhaul, as well as the provision of necessary accessories and spare parts;

- carry out regular vehicle maintenance.

Current I. overhaul The vehicle is carried out by the landlord within five working days from the date of detecting a fault tenant, and maintenance is carried out with periodicity once every 6 months or every 10,000 km of runs (depending on what comes before).

Maintenance includes:

- measurement of oil pressure in the engine and compression in the CIFC cylinders;

- replacement of oil in ICA;

- checking the state of the brake system;

- Check the electrical appliances of the vehicle.

Who carries the cost of operating a vehicle?

The costs associated with the commercial operation of the vehicle must be carried out by a tenant (Art. 636 of the Civil Code of the Russian Federation). Commercial operation in this case implies the use of a vehicle for commercial purposes (for profit). As a rule, the main part of the expenditures for the operation of the vehicle is the cost of fuel. In addition to the fuel costs, the tenant must also pay:

• other materials used in the operation of the vehicle (oil, liquid, etc.);
• customs fees paid roads, fee for entering the territory with a paid entrance, parking, etc.

All these expenses are obliged to carry only if the terms of the contract is not provided otherwise. For example, in the contract it can be prescribed that the cost of operation of the vehicle is partially or fully carries the landlord.

An example of the formulation of the terms of the contract

The tenant is obliged to exercise all the costs associated with the commercial operation of the vehicle, with the exception of oil costs for the internal combustion engine (hereinafter - in DVS). The cost of oil for DVS is carried out by the landlord.

Rights and obligations related to the crew of the vehicle

The law provides for a number of rights and duties of the landlord regarding the crew of the vehicle.

So, if necessary, the Landlord has the right to give members of the crew of the TC of the order regarding the management of it and its technical exploitation (paragraph 2 of Art. 635 of the Civil Code of the Russian Federation). Such orders should not contradict the tenant regulations regarding the commercial operation of the vehicle.

The landlord is obliged to complete the crew of the vehicle transmitted for rent, relevant specialists (paragraph 2 of Art. 635 of the Civil Code of the Russian Federation). If the requirements for the composition and qualifications of the crew are provided in regulatory legal acts, the crew must comply with such requirements. In addition, if the enhanced crew requirements are established by the terms of the contract, such requirements must be observed.

If the mandatory requirements for the composition and qualification of the crew are not established by special rules, the landlord must ensure that the crew composition and its qualifications ensure the requirements of the usual practice of operating the vehicle of a particular type and conditions of the contract.

As a general rule, unless otherwise provided by the contract, pay for the work of the crew members, as well as carry other expenses for their content (for example, accommodation, meals, etc.) should landlord (paragraph 3 of Article 635 of the Civil Code of the Russian Federation) . These costs are advisable to include in the rental board (increase it on the value of expenses), charged from the tenant, but it is not worth indicating them in a contract.

In cases where their own landlord workers are attracted to control the vehicle, the norms of the TC RF, according to which he must pay:

• work of crew members as its employees;
• expenses for the passage of crew members to the vehicle management site (if it is in another area) or online business trips;
• costs for renting residential premises;
• travel costs;
• additional costs associated with accommodation workers outside permanent residence (daily);
• other expenses that are carried out by the employee with the permission of the employer.

If, according to the terms of the lease agreement, the landlord must send his employees (crew members) to another locality, according to Article 169 of the Labor Code of the Russian Federation, will also commemorate them:

• the expenses of the employee, members of his family and the provision of property (except in cases where the employee is provided to the vehicle);
• expenses for arrangement in a new place of residence.

The dimensions of the specified costs should be discussed and coordinated directly with the employees they will refund.

Responsibility for harm caused by the vehicle

If during the operation of the vehicle, the leased vehicle was damaged to the leased vehicle, the landlord is obliged to compensate it (Article 640, 1068 of the Civil Code). Reasoning damage, he may require the responsible for the cause of the crew of the return of funds spent on reimbursement. If the landlord can prove that the damage to third parties was caused by the fault of the tenant, for example, when executing the crew of the vehicle of his written guidelines, he may prevent the leaser to the reimbursement of the amounts paid as a compensation for damage.

Responsibility for harm caused by the transport

During the operation of the leased vehicle, it is not always possible to protect it from damage or death. The law establishes the responsibility measures that are applied in cases where the leased property was damaged or died.

So, if the leased vehicle was damaged or destroyed during operation, the tenant is obliged to reimburse the landlord caused damages. In this case, the landlord must prove that death or damage to the vehicle occurred due to the circumstances for which the tenant is responsible (Art. 639 of the Civil Code of the Russian Federation).

So, we reviewed the common issues for the parties that it is important to highlight in the TC lease agreement with the crew.

In the next issue, consider the tax consequences for the landlord when concluding this type of contract.

All information provided can be found in the ITS system of the Professional Directory on the contractual relations section "Legal Support" (see Figure).

Features of the car rental with the crew?

Rent a vehicle with crew. Route leaf needed and rented car. Companies defended the cost of renting and content of property.

Question:The question was about the rental of the vehicle with the crew, and in response everything about renting without a crew? I am interested in the features of the rental with the crew.

Answer:The tenant needs to be travel sheets. Otherwise, it will be difficult to convince the inspectors in the validity of the costs of fuel, as well as the fact that the transport was used in industrial activities. Tax authorities are confident that making travel sheets to confirm transportation costs, all organizations should be independently regardless of what kind of vehicles, own or rented, they use (Letter of the Federal Tax Service of Russia in Moscow dated 07.07.08 No. 20-12 / 064123.2) .

And therefore, to write off such expenses when calculating income tax, the tenant will need primary documents confirming economic substantiation (Art. 252 of the Tax Code of the Russian Federation). Such a document is just a waylist.

The vehicle rental with the crew implies that the landlord does not simply transmit a truly vehicle (hereinafter referred to as the text - TC) for temporary possession and use of the fee. The term "crew" means that in addition to the transfer itself, the landlord provides a tenant for the management of the vehicle and for its technical operation (Article 632 of the Civil Code of the Russian Federation).

The vehicle lease agreement with the crew you can see by clicking on the active link:

Accounting at OOO A (Lessor)

If the provision of a car for rent is a separate type of activity of the organization, then the amount of rent take into account the income from ordinary activities (clause 5 of PBU 9/99). At the same time, in account, make wiring:

Debit 62 (76) Credit 90-1 (Rental fee);

Debit 90-3 Credit 68 subaccount "Calculations on VAT" (accrued VAT with rental amounts (if the organization is subject to VAT).

If the provision of property for rent is not a separate type of activity of the organization, then the amount of rent is included in other income (p. 7 PBU 9/99). In this case, check-into account:

Debit 62 (76) Credit 91-1 (Rental fee).

The income from the delivery of property for rent is non-realization, if not refers to sales revenues (clause 4 of Art. 250 Tax Code of the Russian Federation). If the organization gives property to a systematic basis, the costs of such activities are related to the implementation (sub. 1, paragraph 1 of Art. 265 of the Tax Code of the Russian Federation). Accordingly, the revenues from it must be recognized as part of revenue from sales.

If the organization uses the method of accrual and transfer of property to rent is one of the main types of its activities, then admit to the date of implementation of this service. As a general rule, the date of the actual provision of rental services is the last day of the month. Make an act at the same time not necessarily.

When concluding a vehicle lease agreement with the crew, the car driver is an employee of the Lessor Organization, that is, it consists with this organization in labor relations. Therefore, it is usually this organization that makes the costs associated with the work of the driver. Payments made by the driver for the fulfillment of their employment duties The landlord for income tax purposes takes into account paragraph 1 of Article 255 of the Tax Code of the Russian Federation as part of labor costs.

Accounting at LLC in (tenant)

In the account, make wiring:

Debit 20 (23, 25, 26, 29, 44) Credit 60 (76) (Rent reflected);

When calculating the income tax costs associated with the car rental, can be taken into account in the amount of actual costs (sub. 10 of paragraph 1 of Art. 264, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). At the same time, the organization is also entitled to take into account the costs:

• the cost of fuel (sub. 2, paragraph 1 of Art. 253 of the Tax Code of the Russian Federation);
• insurance payments, if the insuring responsibility is entrusted to the tenant (sub. 1, paragraph 1 of Art. 263 of the Tax Code of the Russian Federation, Art. 646 of the Civil Code of the Russian Federation).

A similar point of view are followed by controlling departments (letters of the Ministry of Finance of Russia dated February 13, 2007 No. 03-03-06 / 1/81, dated November 29, 2006 No. 03-03-04 / 1/806, UFNS of Russia in Moscow May 19, 2006 No. 28-11 / 43420).

If in the car rental agreement with the crew separately register rent and remuneration for managing the machine, then it should be borne in mind that for the purpose of income tax, rent payments and remuneration is written off to expenses.

The amount of VAT filed by the landlord during the provision of services for renting a car with the crew, as well as when purchasing VAT PCS taxpayers, the tenant may submit to deduct when performing mandatory conditionsprovided for in subparagraph 1 of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation.

Since the lease agreement with the crew is concluded with the organization, the NDFL and contributions will not.

Justification

How to confirm the consumption of fuel

The amount of consumed fuel made must be confirmed documented (clause 1, Article 9 of the Law of December 6, 2011 No. 402-FZ, paragraph 1 of Art. 252 of the Tax Code of the Russian Federation). Use way sheets to confirm. Samples travel sheetsthat are used during the operation of freight and passenger cars, approved by the Resolution of the State Statistics Committee of Russia of November 28, 1997 No. 78. For how to fill the travel sheet, see how to reflect in accounting and in taxation the acquisition of fuel for cash. *

Running sheet needed and rented car

"... Our company is not a road transport, we have no own transport. All cars that we use in activities are rented by our other organizations. Do we need to conduct travel sheets in this case? .. "

From the letter of the Chief Accountant

Yes need. Otherwise, you will not be easy to convince the inspectors in the validity of gasoline costs and maintenance. And also in the fact that transport was used in industrial activity. The tax authorities are confident that making track sheets to confirm the cost of transport, all companies should be independently of what kind of vehicles, own or rented, they use (Letter of the Federal Tax Service of Russia in Moscow from 07.07.08 No. 20-12 / 064123.2). You can develop the form of the track leaf yourself (clause 2 of Art. 9 of the Federal Law of 21.11.96 No. 129-FZ). The main thing is that it contains data on the place of the car. *

The travel sheet draws up a company that, under the rental contract, gasoline pays for cars with the crew

Our company rents a car from another company with the crew. The driver is a regular employee of the landlord. Under the terms of the contract, we pay for gasoline costs. Who should write down the way sheets - our company or landlord? And if we, then do we need to specify the driver data that is not our employee?

To write down the way sheets should your organization. After all, under the terms of the contract you pay gasoline. So, to write off such expenses when calculating income tax, you will need primary documents confirming economic validity (). Such a document is just a waylist. *

As for the second question, a Full name should be indicated in the track list. driver. It does not matter that it consists in the state of the landlord. This follows from the mandatory details and the procedure for filling out travel sheets approved by the Order of the Ministry of Transport of Russia of September 18, 2008 No. 152.

The track sheet draws up a company that pays gasoline with the crew under the rental agreement with the crew *

Companies defended the cost of renting and content

The company rented several vehicles. The tax authorities requested documents on their use -Wut sheets, acts to write-print fuel and so on. The company did not have these documents, so the inspectors accused the company in unreasonable tax benefit and removed the costs and rental deductions *

The need to rent transport can not be prove without documents about its use. According to representatives of the company, it was used in the closed base, where the details of its use are not needed. But there was no single document on the operation of controversial transport. Therefore, the court agreed with tax authorities (decree of the Arbitration Court of the East Siberian District of 11/28/14 No. A74-385 / 2014)

It is safe to make way sheets, even if the company uses transport only on its territory. After all, many inspectors believe that without these documents, the company will not confirm the reality of the operation of transport. The form of the track leaf can be simplified, but without many details can not do (see "ONP" No. 35, 2013, p. 12 "In the track sheet more dangerous details than in any other primary") *

As a leaser to reflect in accounting rental payments

Depending on the purpose of using the leased property, reflect: *

• or expenses on ordinary activities, if the leased property is used in business activities (for example, rental of industrial equipment) ();
• either other expenses if the leased property is used in non-production purposes (for example, renting a holiday home for employees) (paragraph 11 of PBU 10/99).

In the account, make wiring: *

Debit 20 (23, 25, 26, 29) Credit 60 (76)
- reflects the rental rental, which is used in the main activity of the production organization;

Debit 44 Credit 60 (76)
- reflects the rental for property, which is used in the main activity of the trade organization;

Debit 91-2 Credit 60 (76)
- Reflects a rental for property that is used in non-production purposes.

This procedure for accounting is based on the provisions of the instructions for the account plan.

As the landlord reflect in accounting rental payments

Rent as a separate activity

If the provision of property for rent is a separate type of activity of the organization, then the amounts of rent take into account the income from ordinary activities (). At the same time, in account, make wiring: *

Debit 62 (76) Credit 90-1
- Rental fees are calculated;

Debit 90-3 Credit 68 subaccount "Calculations on VAT"
- Accrued VAT from the amount of rent (if the organization's activities are subject to VAT).

Rental delivery is not a separate activity.

If the provision of property for rent is not a separate type of activity of the organization, then the amount of rent is included in other income (p. 7 PBU 9/99). In this case, check-in record: *

Debit 62 (76) Credit 91-1
- Rental fees are accrued.

Rent a car with crew - Taxes and contributions

Is it possible to recognize the cost of maintenance of the machine *

Consider what expenses associated with the use of the car are entitled to write off, and which is not.

If the farm repaired the car at his own expense, the costs will not be taken. After all, the owner must repair the car during the lease term. And the farm pays only current expenses: on fuels, sink, parking. This follows from article 634 of the Civil Code of the Russian Federation.

Dangerously!

If you do not specify the accurate car route in the way sheet, the tax authorities can remove gasoline costs

To write off gasoline, make up travel sheets (the letter of the Ministry of Finance dated August 25, 2009 No. 03-03-06 / 2/161). The document must contain mandatory details approved by the order of the Ministry of Transport of September 18, 2008 No. 152.

Please note: although there is no route among the details, it is better to register it. This information is required when checking the tax author. And some judges support them (defining you from August 30, 2013 No. ав-11880/13, Resolution of the FAS of the East Siberian District of July 16, 2010 No. A33-10451 / 2009). Other judges believe that the route is not important (for example, the resolution of the eleventh Arbitration Court of Appeal dated October 11, 2013 No. 11AP-15918/13).

In practice, many organizations instead of an accurate route make in travel sheets the mark "in the city". After all, in the day, the driver can call in many places. Inspectors believe that the route must contain all addresses and names where they went. To avoid disputes, add route information to the way of travel sheet. Specify the entire path of the car. In addition to the wayt, you will need checks and receipts on the payment of fuel.

Crib

What are the car rental agreements

Cars lease agreements are two types: rental with crew (Art. 632-641 of the Civil Code of the Russian Federation) and without a crew (Art. 642-649 of the Civil Code of the Russian Federation). In the event of a lease with the crew, the owner provides a car to the tenant and he manages himself. Such an agreement is called mixed. After all, the owner of the car leases him and provides a service.

From the article by the magazine

Car rental: Features of tax accounting costs

We have already considered the procedure for recognition in the tax accounting of expenses for the maintenance of service vehicles owned by the organization 1. However, the organization is often used by rented vehicles. What additional costs appear in this situation?

Many organizations that are needed in activities need, but not enough funds to purchase it, can take it for rent. Interested parties such a transaction are the tenant and landlord. Relations between them are governed by a vehicle lease agreement.

General provisions on the rental agreement *

According to Article 606 of the Civil Code under the lease agreement, the Lessor undertakes to provide a tenant property for temporary possession and use or temporary use. The lease agreement lies in writing. It must define the information that allows you to unambiguously identify the property transmitted. With regard to the car rental contract, its brand, year of manufacture, color, body number and engine, state registration number, etc.

Articles 632 and 642 of the Civil Code of the Russian Federation states that organizations (tenants) are entitled to enter into a vehicle lease agreement with crew or without crew. Both types of contract are concluded both with legal and individuals. At the same time, an individual (landlord) may be an employee of an organization or a citizen who are not related to the organization of labor relations, or an individual entrepreneur may act as a landlord. The composition of the contract depends on the composition of the expenditures of the tenant and the landlord, which they are carried out with respect to the leased (leased) of the car, as well as the specifics of their tax accounting.

Rent a car with crew

A vehicle lease agreement with the crew The organization concludes when a car is needed with the driver. Based on such a contract, the landlord provides a tenant for a vehicle for temporary possession and use, and also provides services for its management and technical operation (Article 632 of the Civil Code of the Russian Federation). That is, when concluding the specified contract, the tenant receives from the landlord and the car, and the driver.

Distribution of expenses between the parties to the lease agreement *

The Civil Code identifies the costs that should implement the parties when concluding a vehicle lease agreement with the crew. So, landlord During the entire term of the contract, the proper condition of the vehicle was leased, including the implementation of the current and overhaul, as well as the provision of necessary accessories. The basis is Article 634 of the Civil Code of the Russian Federation. This duty is directly fixed for the Landlord of the Civil Code and cannot be changed by the lease agreement.

For tenant Mandatory consumption for renting a car is the rent. According to Article 614 of the Civil Code of the Russian Federation, the tenant is obliged to make a timely fee for the use of property. The order, conditions and terms of rental fees are determined by the lease agreement. As a rule, the rent is set as defined in the solid amount of payments that are entered at a time or periodically.

As for the remaining expenses specified in the Civil Code for each side, they are mandatory only if the lease agreement does not provide for another order. So, according to Articles 635, 636 and 637 of the Civil Code of the Russian Federation landlord must exercise costs for the payment of the driver and its content, as well as the costs of car insurance, and tenant - Expenditures arising from the commercial operation of the vehicle, including expenses for fuel and other materials consumed during the operation and payment for fees. But as mentioned above, the lease agreement said expenses can be distributed among the parties to the rental transaction and differently.

Specifications of expenses for tax purposes

Profit tax. All the costs listed above the organization leased the vehicle with the crew, and the organization that leases it can take into account in order to tax profit. Of course, subject to the fulfillment of the requirements of Article 252 of the Tax Code of the Russian Federation. *

Repair costs, maintenance And maintaining in good condition of the leased car is reflected by the lessor in the composition of the costs associated with production and implementation, in accordance with sub-clause 2 of paragraph 1 of Article 253 of the Tax Code of the Russian Federation. At the same time, the costs of the current and overhaul of the leased car reduce the tax base for income tax as part of some expenses (paragraph 1 of Art. 260 of the Tax Code of the Russian Federation).

Rental For the use of a car, the tenant includes in other expenses that reduce taxable profits, on the basis of subparagraph 10 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. The date of the implementation of such expenses under the method of accruals is recognized (sub. 3 of paragraph 7 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation): *

• date of calculations in accordance with the terms of the concluded contracts;
• date of presentation of the taxpayer of documents serving the basis for the work of settlements;
• the last number of reporting (tax) period.

As a rule, costs in the form of rental payments are reflected in other expenses on the day when calculations are carried out under the contract. If there is no such condition in the contract, the costs are recognized as the date of presentation of the organization-ledmer of documents serving the basis for the work of settlements under the contract, or on the last day of the reporting (tax) period.

Driver services. When concluding a vehicle rental agreement with the crew, the driver's driver is an employee of the Lessor Organization, that is, it consists with this organization in labor relations. Therefore, it is usually this organization that makes the costs associated with the work of the driver. Payments made by the driver for the fulfillment of their employment duties (serviced the leased car), the landlord for income tax purposes takes into account paragraph 1 of Article 255 of the Tax Code of the Russian Federation as part of labor costs.

If the above-mentioned costs are the costs of the tenant, then they are taken into account as part of the expenses of this taxpayer in accordance with paragraph 21 of Article 255 of the Tax Code of the Russian Federation. According to this subparagraph, the payment costs are taken into account by employees who are not consisting of a taxpayer organization, for the performance of work under civil-law agreements. *

Fuel and lubricants (GSM) The rented car usually provides a tenant. When calculating the income tax, the cost of these materials it has the right to take into account as material expenses on the basis of subparagraph 2 of paragraph 1 of article 254 of the Tax Code of the Russian Federation, if the fuel and stake be purchased for the vehicle used directly for production needs. If the car is used for management purposes, then the cost of acquiring fuels relates to expenses for the maintenance of the service vehicle in accordance with subparagraph 11 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. In a similar order, these expenses takes into account the landlord if these expenses are assigned to it under the lease agreement.

Insurance costs. The operation of the car is impossible if not insurance Polisa. Osago. In addition, voluntary insurance of the car may be provided in the lease agreement as a prerequisite (Article 637 of the Civil Code of the Russian Federation). Costs for mandatory and voluntary insurance It is entitled to carry out both the landlord and the tenant. In the tax accounting of the other, they are reflected in accordance with paragraphs 1 and 2 of Article 263 of the Tax Code of the Russian Federation.

Please note: expenses that according to Civil Code For the organization are not mandatory, taken into account for the purpose of taxation of profits only if they are assigned to the organization in accordance with the lease agreement. Otherwise, to recognize them in tax accounting is not entitled.

Value added tax. The amount of VAT filed by the landlord during the provision of car rental services or without a crew, as well as when purchasing VAT taxpayers, fuel and lubricants or repairs for the rented machine repair, the tenant may submit to deduct when performing the mandatory conditions provided for by sub-clause 1 of paragraph 2 of Article 171 and paragraph 1 of Article 172 of the Tax Code of the Russian Federation. *

Documentary cost confirmation

As already noted, all the costs of the expenditures of the vehicle lease with the crew can recognize in tax returns only if the requirements of paragraph 1 of article 252 of the Tax Code of the Russian Federation were fulfilled, that is, the costs are economically reasonable, documented and manufactured for activities aimed at obtaining income. What documents do you need to have a tenant and landlord to substantiate the costs associated with the lease?

Repair costs. If the repair of the car, the landlord is performed by its own, then the documents confirming these costs include the estimate repair work, Defective statement, invoice for acquired parts and act on the write-off speakers. The cost of repairing a car produced by a contractor's specialized organization confirms the contract for the performance of work (contract contract), the act of acceptance of work performed, the invoice and payment documents on the payment of repair. In addition, both when repairing the car on its own, and when repairing in specialized organization Information about the work performed should be reflected in the act on the acceptance of repaired facilities of fixed assets in form No. OS-3 2 and inventory card of the car in form No. OS-6 2.

Rent. Documentary confirmation of expenses in the form of rent under a vehicle rental agreement with the crew are the lease agreement, acts of acceptance of services rendered, documents on rental payments, as well as other documents confirming the use of a leaser of the leased car for production purposes. Such documents, in particular, include the order of the head of the organization on the consolidation of leased cars for employees and applications for the use of leased cars. You also need to make copies of travel sheets that will also determine the regularity and time of use, as well as the route of the rented cars. *

Costs for fuel and lubricants It is necessary to confirm the documents on the acquisition and spending of fuel. When purchasing a fuction for cash, confirming documents are cash checks that a person paying fuel must be applied to advance reports. If the fuel retailing is paid by non-cash, their acquisition is confirmed by acts about the number of fuel released, which the organization receives from petrol stationWith which she has a corresponding contract, and payment documents on payment.

The amount of fuel consumed is confirmed by travel sheets.

In order to profit taxation All costs associated with the content of leased vehicles are taken into account by the parties to the car rental agreement without a crew in the same manner as when concluding a car rental agreement with the crew. The exceptions make up the cost of remuneration of the car driver, which in this case is an employee of the tenant. These expenses reduce the tax base for income tax at the tenant on the basis of paragraph 1 of Article 255 of the Tax Code of the Russian Federation.

All expenses made are confirmed by the same documents as under the lease agreement of the vehicle with the crew.

VAT. Value Added Tax, presented to the Landor Organization (Lessor) when purchasing commodity values, performing (providing) works and services related to the leased car, this organization has the right to take to deduct if the necessary conditions specified in Articles 171 and 172 of the Tax Code of the Russian Federation . *

Vladislav Volkov is replied

deputy Head of Revenue Taxation Department individuals and administering insurance premiums of the Federal Tax Service of Russia

"Inspectors will compare the incomes of individuals in 6-NDFLs with the amount of payments based on insurance premiums. Such a control ratio inspectors will apply from reporting for the first quarter. All control ratios for checking 6-NDFL are given in. Instructions and samples of filling 6-NDFL for the first quarter, see the recommendation. "