Each private and public organization must clearly document all its activities. In this regard, many special forms, forms and rules have been developed. With their observance and timely competent filling of papers, the entrepreneur will not have problems either with the inspecting structures or with the tax authorities, which can provide exemption from personal income tax. Especially a lot of questions for beginner businessmen are caused by the rules for filling out waybills (PL) and changes in them. Today we will tell you how to correctly fill out these important documents, as well as present to your attention samples of the most common forms developed for issuing a vehicle on a flight.
A few words about the submarine
The rules for filling out travel sheets must be observed by any enterprises that use vehicles in their main or secondary activities. Without this document, duly completed, not a single vehicle has the right to go on a flight. Quite often, enterprises compensate their employees who use personal transport for work purposes and fuel and lubricants expenses. They are confirmed using the waybill, in addition, the traffic police who stopped the car have the right to request these papers, which indicate the data of the transport, driver and destination of the route.
Using these documents, any organization writes off its fuel expenses and receives exemption from personal income tax for a certain period. In cases where the rules for filling out travel sheets are not respected, an entrepreneur can even be brought to administrative and criminal liability.
Drawing conclusions from all of the above, we can say that the waybill is not just a form, but an important document that reflects all the data about the vehicle, the person who manages it, the route, and so on. The correct execution of such securities guarantees the company no problems with tax services in the case of annual reports and sudden inspections.
Classification
At present, there are several types of the document of interest to us, applicable to any known transport. Based on this, the intended purpose of the submarine can be classified as follows:
- passenger transport;
- special transport;
- freight vehicle;
- passenger taxi;
- bus.
Each form has its own alphanumeric designation. For example, the 4-C waybill rules apply to freight transport. In general, almost all forms have the same filling order, however, depending on the specialization of the vehicle, it may have minor additions.
Individual blank forms
Not every organization has uniform forms developed by government agencies. Sometimes some columns turn out to be redundant for a particular company, therefore, the development of individual submarine forms is permissible.
They must contain the required details prescribed by law, the rest can be added or removed at the request of the head of the company. In any case, such a form is considered legal and can be submitted upon request to the relevant government agencies.
Document Validity
According to the rules for filling out travel sheets, they must indicate the validity period. It must be remembered that the uniform form is used no more than twenty-four hours. In a special case, additional boxes must be marked. But on an individual form, the validity period has been extended to thirty days.
These nuances need to be known to everyone involved in the verification and design of submarines.
Mandatory columns
As we mentioned earlier, each form must include a number of unchanged details, without which it is considered invalid. Moreover, the specialization of the vehicle does not matter. For example, the rules for filling out Form 3 waybills for cars imply the inclusion of a specific set of columns and cells in the forms:
- Room.
- Name.
- The validity period of the form.
- Information about the employee of the organization managing the vehicle:
- F. I. O. of the driver who will work on the specified vehicle;
- date in the format of the day, month, year and time in the format of hours and minutes when the pre-trip and post-trip medical examination of the driver was carried out.
5. Detailed description of the vehicle used:
- its type;
- model;
- trailer and semi-trailer model (when they are not there, the column is not filled);
- vehicle registration number;
- the initial mileage and the mark of kilometers traveled after the end of the work shift;
- information on departure and completion of work (date and time).
6. Information about the owner of the vehicle.
In addition to the listed columns, any entrepreneur can add the necessary details for him. They may disclose, for example, the type of activity of the company or any other data at the discretion of management.
Waybills: sample, filling rules
If you plan to use a unified form for your work, then our sample will help you navigate in filling out the document. Keep in mind that it is two-way. Therefore, do not forget to enter data on the back of the sheet after the driver returns from the flight.
In large organizations, specially trained people are involved in filling out such documents; they also release drivers and vehicles on the route. In smaller organizations, where it is not very cost-effective to maintain such specialists, this obligation rests with any person. For example, an accountant or company manager.
The employee involved in the submarine should be familiar with all the rules and innovations introduced. In the next section of the article, we will tell you about the intricacies in the rules for filling in the waybill of a car. Separately, we will analyze submarines designed for buses and freight vehicles.
Filling example
This is one of the easiest options that does not contain any difficulties. However, for a beginner, the rules for filling out a passenger car's waybill may seem unnecessarily confusing. After all, often a uniform form scares with an abundance of count and details. So let's look at the front of this important form.
In the upper left part of the sheet, you must enter the departure date for the flight, the name of the organization (exactly as recorded in the constituent documents), full data on the driver and the car. The time of leaving the parking lot and returning from the route, marked by the dispatcher, is also indicated. This also often includes information about the medical examination of the driver and information about the person responsible for the procedures.
Codes from the constituent documents of the organization, the number of the form itself (it is set arbitrarily, but in order, starting from the previous one), mileage, data of people who checked the technical condition of the vehicle, and brand of fuel are entered on the right side of the usual form. Also, the issued amount of fuel and lubricants is entered here, if this is accepted at the enterprise.
At the bottom of the signature form is put the person giving the serviceable car, and the driver who accepted the vehicle.
The back side is filled in by the responsible person who accepted the car after the flight. It shows the route, travel time, mileage traveled. Under this data is the signature of the driver. Sometimes the accountant or the head of the organization in special columns calculates the employee's salary, but these details are not mandatory.
Rules for filling the bus waybills
This unified document is numbered six, in addition to the mandatory columns already described in the previous section, a few more are added. Keep in mind that without them, the form is not considered correctly completed, and therefore will not be taken into account by the tax authorities.
In such a waybill data about the driver and the conductor are indicated. The surname and initials of both people, as well as the numbers of their certificates, are entered in the columns. Mandatory numbers and names of routes are indicated. Sometimes in these documents special marks or tasks for the driver are entered.
Since the bus leaves for the flight in the first and second shift, in the waybill there are graphs filled in by the dispatcher as they leave and return to the garage of each shift.
Trucks
First of all, it is necessary to take into account that three unified forms have been created for freight vehicles:
- For piecework. This form is used for piece-rate transportation, when the driver has an idea of the rates and can see his salary on the back of the waybill at the end of the shift.
- Including time-based tariffs. In this case, the type of tariff is indicated in the document, and then the payroll based on the trip results is made.
- Intercity transportation. A similar form is marked with a special red stripe and is rarely used. Most often it is used when working with national cargo.
The rules for filling the waybill of a truck include many columns and are considered the most difficult. The following lines are unchanged:
- column or team;
- trailers;
- accompanying persons;
- places of reception and delivery of goods;
- cargo characteristics;
- tonnage of cargo;
- the number of flights with the declared cargo that make up the driver’s task;
- waybills.
Typically, the design of such important documents is carried out by specially designated persons, and their maintenance is simply necessary for transport companies.
Rules innovations
This year, the rules for filling out the waybill have changed. Some experts claim that they even simplified the work of specialists. But others find the new rules for filling out travel sheets more complicated than the previous ones. Be that as it may, but every entrepreneur working using different vehicles should know them.
Previously, those who produced cars on the route, were required to affix the company’s round stamp on the document. Now this is considered optional, but the data of the company and the owner of the car must be entered in the columns. Without them, the form has no legal force.
The rules in force from February twenty-sixth of the current year indicate that mandatory information on the technical inspection of the car signed by the responsible person is entered in the waybill. These data are filled in for all types of vehicles.
Errors in filling the submarine: what can they lead to
Do not underestimate the importance of correctly filling out these documents. For example, there are cases when individual entrepreneurs have litigated with tax authorities because of a refusal to deduct personal income tax. The Federal Tax Service stated that the plaintiff used the car for personal purposes, because the waybills were filled out incorrectly, and therefore could not be considered in the case.
Other cases are also common, to which we will not begin to apply, where it was the offensive and banal errors in the documents that became fatal. Therefore, we strongly advise you to be more attentive to documentation and use a special journal. We will talk about him in the next section of the article.
Journey Logging
If you work with a vehicle, you issue and accept a huge number of waybills per day. Their movement should be clearly monitored in a magazine, which is usually managed by the person responsible for the release of the car.
This document consists of text and tabular parts. The rules for filling out the waybill journal are pretty clear, but they should not be neglected. This can be expensive for both the negligent employee and the company.
The full name of the company and the OKPO code are always filled on the title page, and the time period when the journal will be used is also indicated. The table section contains the following cells:
- number and date of issue of submarines;
- information about the employee driving the vehicle and his personnel number;
- vehicle number assigned in the garage;
- Signatures of the driver, dispatcher and accountant.
Do not forget that the journal should have end-to-end numbering and take into account absolutely all issued waybills for the period indicated in the title. After filling out the document is stamped by the head, he puts his signature. Further, the responsible officer flashes the magazine and puts it into storage.
The responsible employee is appointed only by the head of the company. This can be done by order or register this nuance in the employment contract. Keep in mind that the authority can always be transferred to another employee by the next order on the organization.
Also, these obligations can be transferred to a third-party organization providing such services under a contract.
Instead of a conclusion
We have tried to collect for you the most relevant information on the topic, which will be useful for beginners and professionals. We hope that after reading the article you will not have unanswered questions about filling out the submarine.