BSO or strict reporting form is a document that, until 2021 inclusive, could be a replacement for a cash receipt. At the end of the trip, the driver is obliged to give the client either such a check or a receipt in the form of a BSO - a document officially confirming that the service has been received and paid for in full. And if checks are generated automatically using an online cash register, then the taxi driver filled out the BSO form half by hand.
In this article we will tell you how to fill out a strict reporting form for a taxi, and when to use it and when to use a check.
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What is BSO in a taxi?
With frequent changes in taxi laws occurring recently, this is not such a simple question. Clients themselves almost never request the BSO as a supporting document, but this form is sometimes needed by those passengers who use a taxi on behalf of their company and then bring reports to management: business travelers, civil servants, etc.
Therefore, despite the fact that the strict reporting form is essentially an alternative to a taxi cash receipt, starting from July 2019 it is rarely used as a supporting receipt. Until this moment, it could be used by those drivers who did not work for a taxi company or a taxi aggregator, but for themselves, as individual entrepreneurs.
Is it necessary to have a BSO?
In accordance with the law of the Russian Federation, any strict reporting form is, first of all, a document designed to confirm the transfer of funds from an individual to an economic entity, which is an individual entrepreneur or organization. Such a transfer will be regarded as payment for a service provided to an individual.
Over time, laws begin to be revised and adjusted to the realities of the time, so you should carefully monitor all changes to avoid unpleasant situations.
Currently, BSO is regulated by two laws:
- old federal number 54;
- and its new edition.
Despite the fact that new legal norms regarding BSO have been adopted, at the moment it is not at all necessary to follow them for the reason that this innovation has fallen under a transition period and requires adaptation. Therefore, many still cannot understand whether this document is necessary now or can be delayed.
The legislation already has a condition that all drivers, without exception, must obey: issue a receipt for each trip in accordance with Federal Law Art. 31 clause 5 No. 259-FZ dated 08.11.2007
Ignoring these rules will result in a fine. According to the law, failure to issue a document is punishable by a fine of 1 thousand rubles. for an individual, 10 thousand rubles. for an official and 30 thousand rubles. for the organization. All this is enshrined in Federal Law Art. 11.14.1 for No. 195-FZ dated December 30, 2001
What to do if the Taximeter asks for BSO during photo control
If at the moment the driver does not have a BSO, then there is nothing critical about it. And if he has to undergo photo control, then any other document (VU or STS) can be uploaded to the application. Since the form falls under the transition period, its presence on the driver’s person will tell only one thing: this is a law-abiding citizen who strives to follow all recommendations so as not to be subject to penalties. Failure to obtain a document today will not result in a fine.
But this provision only applies to taxi operations. All other service providers must use a strict reporting form to avoid embarrassment and liability to law enforcement agencies. But it is better in each individual case to obtain recommendation advice from a competent person.
You can also print out samples of BSO for Yandex taxi in advance in the amount of several pieces, so that when you next check the company for compliance with the quality of the services provided, you will be fully armed. You feel much more confident with them.
Each driver's first departure on a flight is accompanied by a requirement to undergo photo control. This is a standard procedure that is necessary for the driver to start receiving orders. If a taxi driver regularly goes to work, then the need to undergo photo control will be less and less frequent each time. But this does not apply to those drivers who only occasionally take advantage of the opportunity to earn extra money; they will need to undergo photo control regularly.
Going through photo control means taking photos of all the necessary documents and uploading them to the server through the application. This can be done using a smartphone camera if its sensitivity allows you to take high-quality photos.
Poorly taken photographs and those that have raised any doubts about their authenticity will definitely be asked by the employer to be redone and undergo photo control a second time.
When and how to use the BSO form in a taxi?
After Law 259-FZ “On Online Cash Desk” was adopted, all taxi drivers began issuing checks rather than forms to their passengers. Taxi receipts are printed using mobile cash registers or sent by email to the client, and all payment information is transmitted to the fiscal data operator with whom the taxi service has an agreement.
Important:
The taxi driver
is obliged
to give you a receipt. If he does not do this, then both he and the taxi service for which he works are legally liable. Penalties for the absence of a receipt confirming payment for the service are:
- 1000 rubles – for the taxi driver himself;
- 10,000 rubles – for an official;
- 30,000 rubles – for a legal entity (individual entrepreneur or LLC).
In case of repeated violation of the law, the activities of the taxi company may be suspended for up to 90 days. For most services, such downtime will be fatal.
Taxi receipt samples. The right check has a QR code, which allows you to view detailed payment information.
Before changes were made to the legislation in 2022, services working on UTII (unified tax on imputed income) and PSN (patent taxation system) could use a strict reporting form instead of a check. However, the law was delayed until July 1, 2022. After this date, the online cash register will become mandatory for all taxi drivers and taxi services, regardless of the form of their activity and the chosen taxation system.
By the way, it is not necessary to install a cash register in all cars - it is enough for a taxi service to have one in the office and send the passenger a check via the Internet if his contacts are known: telephone or email.
Income tax
Taking into account the provisions of sub. 12 clause 1 art. 264 of the Tax Code of the Russian Federation, travel expenses are classified as other expenses. And the list of other expenses is not clearly defined (subclause 49, clause 1, article 264 of the Tax Code of the Russian Federation). other economically justified expenses can be added to it
Tax legislation does not regulate the acceptance of taxi expenses on a business trip.
The employer independently determines the procedure and amount of reimbursement for travel allowances in accordance with Art. 168 Labor Code of the Russian Federation. According to the position of the Ministry of Finance, set out in letter No. 03-03-07/23568 dated March 25, 2020, expenses for taxi travel on a business trip can be taken into account when calculating income tax if you have correctly executed supporting documents.
An employer may prescribe in its local regulations the procedure for accepting taxi expenses. For example, in case of departure or return from a business trip, when public transport is no longer available. Or when the airport is in a remote area. In addition, the company may decide that an employee who goes on a business trip to the airport or train station during working hours takes a taxi to save time.
Why did they stop using BSO in taxis?
From an accounting point of view, single unified checks are easier to account for and use than strict reporting forms, which also had to be stored in safes or fireproof cabinets and regularly inventoried.
In addition, when using BSO, the taxi driver was forced to constantly carry with him a stack of free forms, in which all the necessary details were printed in advance, and each time fill in the empty fields by hand, which also complicated the matter. In addition, checks with a QR code allow you to get all the information about a cash transaction with one click of a button on your smartphone, which is much faster and more convenient.
How is documentation checked?
Some drivers think that the BSO is an optional receipt and you don’t have to keep it with you.
This opinion is erroneous, since situations are different. Now police officers are trying to check the availability of a complete set of documents. Violators receive large fines for failure to comply with the required rules. Strict photo control is carried out. Recently, traffic police officers often stop taxi drivers to check the Yandex.Taxi strict reporting form. Sometimes the conflict reaches the point where the policeman removes the driver from the line, forcing the company director to pay a hefty fine.
A printed or hand-filled number/series is acceptable in the documentation. All documents must be kept in strict order and in a separate documentation book.
Yandex Taxi employees independently fill out the documents and offer them to passengers. A certificate in electronic form is also allowed by agreement with the client. This can be done through the corporation's application.
How to fill out a BSO form for a taxi
We’ll tell you how you used to fill out the form, since as of 2021 this information is no longer relevant.
The strict reporting form in a taxi did not have any fixed form, but there were mandatory items approved by the Rules of Passenger Transportation and partly printed, and partly filled out right on the spot, after the trip. These points:
- The name of the form, its series and number. For example: “Receipt for payment for the use of a passenger taxi, series ____ number ____”
- Information about the taxi service: name of the organization, office address, tax identification number, contact phone number.
- Date of issue of the BSO: day, month, year.
- Cost of using a passenger taxi: amount in numbers and words, taximeter indicators.
- Details of the driver as the employee who issued the form: full name, position. For example: “The calculations were made by __________”
Sample BSO for taxi
You could provide any additional information at your discretion. For example, the form of payment (cash or bank transfer), order details (delivery of the car by a certain time, availability of a child seat, etc.).
Like many other official documents, it was most convenient to design the taxi form in the corporate style of the service - use a logo, slogan, contacts, fonts and colors recognizable to passengers.
BSO Yandex.Taxi: strict reporting form
The BSO looks like an ordinary receipt and acts as a reporting form. It is the driver's responsibility to issue this receipt to the passenger if the latter pays for the carrier's services in cash.
If a taxi driver is stopped by traffic police for inspection, he will have to present 2 main documents: his driver’s license and documents for the car. But the inspector has the right to ask for additional documents, such as:
- driver permission to transport passengers and luggage;
- BSO (strict reporting form);
- form of the waybill, a mark on the completed technical inspection and medical examination;
- as an addition, but in special cases, information can be checked about whether the driver really works for a given carrier company, and whether all the attributes on the outside are present, and these are “checkers” and a flashlight.
A driver who keeps all documents in order never worries about periodic checks on the road and is certainly not afraid of being fined.
By taxi - to the train or plane
Business travel expenses can be taken into account as part of other expenses associated with production and sales (subclause 12, clause 1, article 264 of the Tax Code of the Russian Federation).
Among them are the costs of travel for the employee to the place of business trip and back to the place of permanent work. Payment for a taxi, which the employee used to travel to the station or airport, both at the point of departure and at the point of destination, is part of the cost of travel to the place of business trip and back.
If taxi costs are economically justified and supported by documents, they can be taken into account as part of travel expenses (see letter of the Ministry of Finance of Russia dated June 10, 2016 No. 03-03-06/1/34183).
Taxi expenses for employees for business purposes
To expand the client base, in order to improve the quality of services and increase sales, organizations send employees to their clients (customers). A production necessity may be caused by an employee’s taxi ride to the counterparty with whom the company cooperates, which is not recognized as a business trip. Can these expenses be taken into account when taxing profits?
It is possible, if the employee used taxi rides specifically for official purposes, these trips are documented and their official purpose is justified in writing. The manager should issue an order indicating the employees who can use taxi services to perform their job duties. And employees must provide memos justifying the need for a taxi ride.
See also: “[INCOME TAX]: When is it permissible to write off taxi expenses?” .
If the employee’s job responsibilities, in principle, include regular travel, the organization must indicate the traveling nature of his work in the employment contract or local regulations. And documented taxi expenses should be taken into account for tax purposes.
If employees of an organization in the course of their work are forced to often resort to taxi services, in order to painlessly accept such expenses for tax accounting, it is advisable for the organization to enter into an agreement for the provision of taxi services with the appropriate company. Taxi payments should be made to the bank based on issued invoices or according to the terms of the agreement. In this case, to confirm expenses, the organization will have a bank statement with the amounts written off for payment of services, as well as primary documents provided by the taxi service confirming the implementation of these trips.
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