The explanation of the Ministry of Finance of Ukraine from 03.10.07 of No. 3Yo1-18030-07-10/20122 on the matter is published.
In a notebook to the accountant
In a notebook to the accountant
According to "General provisions" of the Instruction on official journeys within Ukraine and abroad, utverzhyodenny the order of the Ministry of Finance from 13.03.98 of No. 59, official journey the trip of a rabotyonik according to the order of the director, association, establishment, the organization for a certain term to other settlement for execution of an office assignment out of a place of its permanent job is considered. The direction of the worker in business trip is carried out by the head of this enterprise or its deputy and made out by the order (order) with the instruction: the destination, the enterprise name where the worker, term and the business trip purpose is sent. In case of absence of the specified documents with which make out official journey, the trip of the driver can’t be considered as business trip.
By article 13 of the Labor code of Ukraine it is provided that the collective agreement ustanavlivayutsya mutual obligations of the parties concerning regulation of the production, labor, social and economic relations. That is by the collective agreement it should be defined, whether trips of drivers to other settlements are considered as official journey or such work has traveling (mobile) character.
If the collective agreement existing at the enterprise, it is defined that trips of drivers – it is work which is constantly led to ways and has traveling character, according to the resolution of Cabinet council of Ukraine from 31.03.99 of No. 490 About extra charges (field providing) to tariff rates and official salaries of the workers directed for performance of installation, adjustment, repair and construction works, and the workers which work is carried out by a shift method, it is constantly carried out to ways or has traveling (mobile) character to such workers the extra charge to a tariff rate (an official salary) in the sizes provided by the collective agreement or in coordination with the customer is established. Thus according to requirements of this resolution the size of an extra charge to a tariff rate (an official salary) shouldn’t prevyshat limit rates of the daily expenses established for business trips within Ukraine.
(From the letter of the Ministry of Finance of Ukraine from 03.10.07 of No. 31-18030-07-10/20122)