Waybills Execution - Court Practice.
Within the framework of checking of expenses on vehicles the tax authorities very often pay their attention to the proper completion of waybills and if they are improper filled in, they refuse recognition of expenses for fuels and lubricants when calculating of profit tax or in VAT offset at acquiring of a vehicle by an individual entrepreneur and in some other cases. Accordingly, careful attention to the existence and execution of waybills will be paid not only at examination by the transport inspection, but also by the tax authorities. The article views typical failures to comply with the procedure of waybills completion, gives examples of administrative and tax liability. The article analyzes, with consideration for past arbitration court rulings, the problems, arising at charging of a tax from the organization, which is being liquidated. In particular, the author emphasizes the ratio of tax authorities’ rights at charging of a tax in an ordinary course or at liquidation of the legal entity.