RESOLUTION
ABOUT CHANGES
IN SOME ACTS OF THE GOVERNMENT OF THE RUSSIAN FEDERATION
The Government of the Russian Federation decides:
Approve the attached changes that are made to the acts of the Government of the Russian Federation.
Prime Minister
Russian Federation
D. MEDVEDEV
Approved
Government Decree
Russian Federation
CHANGES,
WHICH ARE INTRODUCED IN ACTS OF THE GOVERNMENT
RUSSIAN FEDERATION
1. In Decree of the Government of the Russian Federation of December 26, 2005 N 812 "On the amount and procedure for paying daily allowances in foreign currency and allowances for daily allowances in foreign currency for business trips on the territory of foreign states of employees who have concluded employment contract about working in federal government bodies, state employees off-budget funds Russian Federation, federal public institutions"(Collected Legislation of the Russian Federation, 2006, N 2, Art. 187; 2008, N 14, Art. 1413; 2014, N 50, Art. 7095):
A) in paragraph 3, the words "without issuing a travel certificate, except for cases of business trips to the CIS member states with which intergovernmental agreements have been concluded providing that border authorities do not put marks on crossing the state border in documents for entry and exit";
B) paragraph one of clause 6
"6. When sending an employee on a business trip on the territory of the member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined according to travel documents (tickets).".
2. In the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 "On the specifics of sending employees on business trips" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2008, N 42, Art. 4821; 2013 , N 20, item 2504):
A) the second paragraph of paragraph 3 shall be stated in the following wording:
"Employees are sent on business trips based on the decision of the employer for a certain period of time to perform official assignments outside the place permanent job. The trip of an employee sent on a business trip by decision of the employer to separate subdivision sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.
B) point 6 shall be recognized as invalid;
C) clause 7 shall be stated in the following wording:
"7. The actual duration of the employee's stay at the place of business trip is determined by the travel documents submitted by the employee upon his return from a business trip.
In the case of an employee traveling to the place of business trip and (or) back to the place of work by personal transport ( passenger car, motorcycle) the actual period of stay at the place of business trip is indicated in memo, which is presented by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport to travel to the place of business trip and back (waybill, invoices, receipts, cash receipts, etc.).";
GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
On Amendments to Certain Acts of the Government of the Russian Federation
Government of the Russian Federation
decides:
Approve the attached changes that are made to the acts of the Government of the Russian Federation.
Prime Minister
Russian Federation
D.Medvedev
Changes that are made to the acts of the Government of the Russian Federation
APPROVED
Government Decree
Russian Federation
dated December 29, 2014 N 1595
1. In Decree of the Government of the Russian Federation of December 26, 2005 N 812 "On the amount and procedure for paying daily allowances in foreign currency and allowances for daily allowances in foreign currency for business trips on the territory of foreign states of employees who have concluded an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2006, N 2, Art. 187; 2008, N 14, Art. 1413; 2014, N 50, Art. 7095):
a) in paragraph 3, the words "without issuing a travel certificate, except for cases of business trips to the CIS member states with which intergovernmental agreements have been concluded providing that border authorities do not put marks on crossing the state border in documents for entry and exit";
b) paragraph one of clause 6
"6. When sending an employee on a business trip on the territory of the member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined according to travel documents (tickets).".
2. In the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 "On the specifics of sending employees on business trips" (Collected Legislation of the Russian Federation, 2008, N 42, Art. 4821; 2013, N 20, art. 2504):
a) the second paragraph of paragraph 3 shall be stated in the following wording:
"Employees are sent on business trips on the basis of the decision of the employer for a certain period to perform an official assignment outside the place of permanent work. The trip of an employee sent on a business trip by decision of the employer to a separate subdivision of the sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip .";
b) Clause 6 shall be declared invalid;
c) clause 7 shall be stated in the following wording:
"7. The actual duration of the employee's stay at the place of business trip is determined by the travel documents submitted by the employee upon his return from a business trip.
In the case of an employee traveling to the place of business trip and (or) back to the place of work by personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport for travel to the place of business trip and back (waybill, bills, receipts, cashier's checks, etc.).";
d) Clause 15 shall be declared invalid;
e) the first paragraph of clause 19 shall be stated as follows:
"19. When sending an employee on a business trip on the territory of the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in the documents for entry and exit, the date of crossing the state border of the Russian Federation is determined by travel documents (tickets).";
e) in paragraph 26:
in the second paragraph, the words "travel certificate duly executed" shall be deleted;
the third paragraph is declared invalid.
Electronic text of the document
prepared by CJSC "Kodeks" and checked against:
Official Internet portal
legal information
www.pravo.gov.ru, December 31, 2014,
N 0001201412310026
ABOUT CHANGES
IN SOME ACTS OF THE GOVERNMENT OF THE RUSSIAN FEDERATION
The Government of the Russian Federation decides:
Approve the attached changes that are made to the acts of the Government of the Russian Federation.
Prime Minister
Russian Federation
D. MEDVEDEV
Approved
Government Decree
Russian Federation
CHANGES,
WHICH ARE INTRODUCED IN ACTS OF THE GOVERNMENT
RUSSIAN FEDERATION
1. Decree of the Government of the Russian Federation of December 26, 2005 N 812 “On the amount and procedure for paying daily allowances in foreign currency and allowances for daily allowances in foreign currency during business trips on the territory of foreign states of employees who have concluded an employment contract for work in federal state bodies , employees of state non-budgetary funds of the Russian Federation, federal state institutions” (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2006, No. 2, Art. 187; 2008, No. 14, Art. 1413; 2014, No. 50, Art. 7095):
a) in paragraph 3, the words “without issuing a travel certificate, except for cases of business trips to the CIS member states with which intergovernmental agreements have been concluded providing that border authorities do not put marks on crossing the state border in documents for entry and exit”;
b) Paragraph one of clause 6 shall be stated as follows:
“6. When sending an employee on a business trip to the territory of the member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined by travel documents (tickets).
2. In the Regulations on the specifics of sending employees on business trips, approved by Decree of the Government of the Russian Federation of October 13, 2008 N 749 “On the specifics of sending employees on business trips” (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2008, N 42, Art. 4821; 2013 , N 20, item 2504):
a) the second paragraph of paragraph 3 shall be stated in the following wording:
“Employees are sent on business trips based on the decision of the employer for a certain period of time to perform an official assignment outside the place of permanent work. A trip of an employee who is sent on a business trip by decision of the employer to a separate subdivision of the sending organization (representative office, branch), located outside the place of permanent work, is also recognized as a business trip.”;
b) Clause 6 shall be declared invalid;
c) clause 7 shall be stated in the following wording:
“7. The actual duration of the employee's stay at the place of business trip is determined by the travel documents presented by the employee upon his return from a business trip.
In the case of an employee traveling to the place of business trip and (or) back to the place of work by personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport for travel to the place of business trip and back (waybill, bills, receipts, cashier's checks, etc.)”;
d) Clause 15 shall be declared invalid;
e) the first paragraph of clause 19 shall be stated as follows:
"19. When sending an employee on a business trip on the territory of the member states of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined by travel documents ( tickets).";
e) in paragraph 26:
in the second paragraph, the words “travel certificate duly executed” shall be deleted;
the third paragraph is declared invalid.
GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
On Amendments to Certain Acts of the Government of the Russian Federation
Government of the Russian Federation
decides:
Approve the attached changes that are made to the acts of the Government of the Russian Federation.
Prime Minister
Russian Federation
D.Medvedev
APPROVED
Government Decree
Russian Federation
dated December 29, 2014 No. 1595
Changes that are made to the acts of the Government of the Russian Federation
1. In Decree of the Government of the Russian Federation of December 26, 2005 No. 812 "On the amount and procedure for paying daily allowances in foreign currency and allowances for daily allowances in foreign currency for business trips on the territory of foreign states of employees who have concluded an employment contract for work in federal state bodies, employees of state non-budgetary funds of the Russian Federation, federal state institutions" (Collected Legislation of the Russian Federation, 2006, No. 2, Art. 187; 2008, No. 14, Art. 1413; 2014, No. 50, Art. 7095):
a) in paragraph 3, the words "without issuing a travel certificate, except for cases of business trips to the CIS member states with which intergovernmental agreements have been concluded providing that border authorities do not put marks on crossing the state border in documents for entry and exit";
b) Paragraph one of clause 6 shall be stated as follows:
"6. When sending an employee on a business trip on the territory of the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined according to travel documents (tickets).".
2. In the Regulations on the specifics of sending employees on business trips, approved (Collected Legislation of the Russian Federation, 2008, No. 42, Art. 4821; 2013, No. 20, Art. 2504):
a) the second paragraph of paragraph 3 shall be stated in the following wording:
"Employees are sent on business trips on the basis of the decision of the employer for a certain period to perform an official assignment outside the place of permanent work. The trip of an employee sent on a business trip by decision of the employer to a separate subdivision of the sending organization (representative office, branch) located outside the place of permanent work is also recognized as a business trip .";
b) Clause 6 shall be declared invalid;
c) clause 7 shall be stated in the following wording:
"7. The actual duration of the employee's stay at the place of business trip is determined by the travel documents submitted by the employee upon his return from a business trip.
In the case of an employee traveling to the place of business trip and (or) back to the place of work by personal transport (car, motorcycle), the actual period of stay at the place of business trip is indicated in a memo, which is submitted by the employee upon returning from a business trip to the employer simultaneously with supporting documents confirming the use of the specified transport for travel to the place of business trip and back (waybill, bills, receipts, cashier's checks, etc.).";
d) Clause 15 shall be declared invalid;
e) the first paragraph of clause 19 shall be stated as follows:
"19. When sending an employee on a business trip on the territory of the states - members of the Commonwealth of Independent States, with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, the date of crossing the state border of the Russian Federation is determined by travel documents (tickets).";
e) in paragraph 26:
in the second paragraph, the words "travel certificate duly executed" shall be deleted;
the third paragraph is declared invalid.
In accordance with Art. 22 of the Labor Code of the Russian Federation, the employer is obliged to comply labor law and other regulatory legal acts, including those relating to sending an employee on a business trip.
According to Art. 166 Labor Code of the Russian Federation a business trip is a trip of an employee on the order of the employer for a certain period of time to perform an official assignment outside the place of permanent work.
Regulations on the peculiarities of sending employees on business trips approved Decree of the Government of the Russian Federation of October 13, 2008 No. 749(Further - Regulation No. 749). Commented Decree of the Government of the Russian Federation of December 29, 2014 No. 1595"On Amendments to Certain Acts of the Government of the Russian Federation" it has been amended, which came into force on 08.01.2015.
Note that when sending an employee on a business trip before 01/08/2015, it was necessary:
- write out job assignment (clause 6 of Regulation No. 749);
- issue an order to send on a business trip;
- issue a travel certificate to the employee if he goes on a business trip in the Russian Federation or to the CIS countries with which there are intergovernmental agreements that marks in the passport about crossing the border are not made. At the same time, when sending workers to other countries, it was not necessary to issue a travel certificate. In this case, the days of the employee's stay on a business trip were determined by the marks of the border authorities in the passport ( item 7, 15 , 18 And 19 Regulations No. 749);
- make an entry in the register of employees leaving on a business trip ( item 8Regulations No. 749 And item 1, 2 of the Procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded, approved Order of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 No. 739n).
1. Recognized as invalid item 6, according to which the purpose of the employee's business trip was previously determined by the head of the sending organization and indicated in the job assignment.
It should be noted that the job assignment was the basis for issuing an order to send an employee on a business trip and issuing a business trip certificate.
2. Item 7 set out in new edition. Now, a travel certificate, which confirmed the actual duration of the employee's stay on a business trip, does not need to be issued, since such a period is determined by travel documents submitted by the employee upon returning from a business trip.
In addition, we would like to draw your attention to the fact that since labor legislation does not regulate what kind of transport an employee should use to get to the place of business trip and back, this choice is made by the employer based on the ratio of the cost and timing of travel, as well as the need to ensure the comfort and safety of the business trip worker. That is, it is the employer who is given the choice of what transport and for how long the employee will be sent. A similar opinion is presented in Decree of the FAS PO dated 06/23/2014 No. A65-8051 / 2012 (Determination of the Armed Forces of the Russian Federation of 04.09.2014 No. 306-ES14-650 refused to transfer the case for review in the order of cassation proceedings).
Apparently, therefore, the possibility of using the employee’s personal transport for travel when sending him on a business trip was fixed, as well as documents were approved that serve as confirmation of the use of the specified transport for travel to the place of business trip and back.
3. Item 15 recognized as invalid (to clarify: due to the fact that travel certificates were canceled).
4. Paragraph 1 item 19 presented in a new way. By analogy with item 7 the date of crossing the state border of the Russian Federation when sending an employee on a business trip to the territory of the CIS member states with which intergovernmental agreements have been concluded, on the basis of which border authorities do not make notes on crossing the state border in documents for entry and exit, is also determined by travel documents (tickets) .
It should be noted that, despite the changes made, employers can fix by local acts the issuance of a travel certificate in a form independently developed by the organization.
In addition, according to paragraph 8 of Art. 3 federal law from 06.12.2011No. 402‑FZ “On Accounting” fact of economic life - a transaction, event, operation that have or are able to have an impact on financial position economic entity, financial results its activities and (or) movement Money. A business trip (expenses for it) refers specifically to the fact of the economic life of the organization, therefore, the developed travel certificate will be the basis for the organization itself in order to prevent an imaginary accounting object, which means a non-existent object reflected in accounting only for the sake of appearance (including unrealized expenses , non-existent obligations, facts of economic life that did not take place).
