Very often, an organization does not have its own transport, but is in dire need of it. In this case, the organization sees the use of employee vehicles as one way out of the situation.
What contracts can be drawn up and how to take payments to employees into account in company expenses will be discussed in this article. Let us clarify right away that payers of transport tax, in accordance with the provisions of Art. 357 of the Tax Code of the Russian Federation recognizes the owners of the vehicle; accordingly, the tax is paid directly by the employee - the lessor. for any registration of the use of a personal vehicle for business purposes.
In the case of using a personal car for business purposes, the legislation provides for the possibility of concluding with an employee a lease agreement with a crew, a lease agreement without a crew, or an agreement on compensation for the use of vehicles.
