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Ilość wypowiedzi w tym wątku: 13

  • 1. Data: 2004-10-21 12:30:04
    Temat: prywatny samochód do celów służbowych
    Od: "lena" <l...@g...pl>

    Witam, mam pytanko odnośnie zwrotu kosztów używania prywatnego samochodu do
    celów służbowych, naliczanych zasadą kilometrówki, a konkretnie czy
    podlegają one naliczeniu pdof zarówno przy jazdach lokalnych jak i
    zamiejscowwych. Nadmienię, że zawarliśmy z pracownikiem umoę o używanie
    pryw. samochodu do celów służbowych oraz prowadzimy ewidencję przebiegu
    pojazdu, a ponadto do każdego wyjazdu wystawiamy Polecenie wyjazdu
    służbowego.
    Sprawa jest pilna. Z góry dziękuję. Lena



  • 2. Data: 2004-10-22 05:04:56
    Temat: Odp: prywatny samochód do celów służbowych
    Od: "Bavaria Polska" <b...@g...pl>

    U p.d.f mówi :
    Art. 21 par. 1 Wolne od podatku dochodowego są:
    pkt 22) kwoty otrzymane przez pracowników z tytułu kosztów używania pojazdów
    samochodowych dla potrzeb zakładu pracy:
    a) w celu odbycia podróży służbowej (jazdy zamiejscowe) - do wysokości nie
    przekraczającej kwoty ustalonej przy zastosowaniu stawek za jeden kilometr
    przebiegu pojazdu,
    b) w jazdach lokalnych - do wysokości nie przekraczającej stawek za 1 km
    przebiegu pojazdu,
    - określonych w odrębnych przepisach wyd. przez właściwego ministra, jeżeli
    przebieg pojazdu, z wyłączeniem wypłat ryczałtu pieniężnego, jest
    udokumentowany w ewidencji przebiegu pojazdu prowadzonej przez pracownika wg
    obowiązującego wzoru.
    poj. sam. do 900 0,4894zł/km
    pow. 900 0,7846zł/km
    limity w jazdach lokalnych:
    300 km do 100 tys. mieszk.
    500 km ponad 100 tys. do 500 tys. mieszk.
    700 km ponad 500 tys. mieszk.
    Pozdrawiam, Maja



  • 3. Data: 2004-10-22 07:02:30
    Temat: Re: prywatny samochód do celów służbowych
    Od: "Borys" <b...@i...net.pl>

    Witam
    ... a gdzie znalezc wzor takiej umowy z pracownikiem na uzyczenie samochodu.
    Ponadto rozumiem ze od ZUS'u rowniez sa te koszty wolne.
    Borys


    Użytkownik "Bavaria Polska" <b...@g...pl> napisał w wiadomości
    news:cla470$1h$1@inews.gazeta.pl...
    > U p.d.f mówi :
    > Art. 21 par. 1 Wolne od podatku dochodowego są:
    > pkt 22) kwoty otrzymane przez pracowników z tytułu kosztów używania
    pojazdów
    > samochodowych dla potrzeb zakładu pracy:
    > a) w celu odbycia podróży służbowej (jazdy zamiejscowe) - do wysokości nie
    > przekraczającej kwoty ustalonej przy zastosowaniu stawek za jeden kilometr
    > przebiegu pojazdu,
    > b) w jazdach lokalnych - do wysokości nie przekraczającej stawek za 1 km
    > przebiegu pojazdu,
    > - określonych w odrębnych przepisach wyd. przez właściwego ministra,
    jeżeli
    > przebieg pojazdu, z wyłączeniem wypłat ryczałtu pieniężnego, jest
    > udokumentowany w ewidencji przebiegu pojazdu prowadzonej przez pracownika
    wg
    > obowiązującego wzoru.
    > poj. sam. do 900 0,4894zł/km
    > pow. 900 0,7846zł/km
    > limity w jazdach lokalnych:
    > 300 km do 100 tys. mieszk.
    > 500 km ponad 100 tys. do 500 tys. mieszk.
    > 700 km ponad 500 tys. mieszk.
    > Pozdrawiam, Maja
    >
    >



  • 4. Data: 2004-10-22 10:52:52
    Temat: Odp: prywatny samochód do celów służbowych
    Od: "Big Ben" <b...@o...pl>

    Użytkownik Bavaria Polska <b...@g...pl> w wiadomości do grup
    dyskusyjnych napisał:cla470$1h$...@i...gazeta.pl...
    > U p.d.f mówi :
    > Art. 21 par. 1 Wolne od podatku dochodowego są:
    > pkt 22) kwoty otrzymane przez pracowników z tytułu kosztów używania
    pojazdów
    > samochodowych dla potrzeb zakładu pracy:
    > a) w celu odbycia podróży służbowej (jazdy zamiejscowe) - do wysokości nie
    > przekraczającej kwoty ustalonej przy zastosowaniu stawek za jeden kilometr
    > przebiegu pojazdu,
    > b) w jazdach lokalnych - do wysokości nie przekraczającej stawek za 1 km
    > przebiegu pojazdu,
    > - określonych w odrębnych przepisach wyd. przez właściwego ministra,
    jeżeli
    > przebieg pojazdu, z wyłączeniem wypłat ryczałtu pieniężnego, jest
    > udokumentowany w ewidencji przebiegu pojazdu prowadzonej przez pracownika
    wg
    > obowiązującego wzoru.
    > poj. sam. do 900 0,4894zł/km
    > pow. 900 0,7846zł/km
    > limity w jazdach lokalnych:
    > 300 km do 100 tys. mieszk.
    > 500 km ponad 100 tys. do 500 tys. mieszk.
    > 700 km ponad 500 tys. mieszk.
    > Pozdrawiam, Maja

    Tak mówi ale stara ustawa o PDOF
    A w brzmieniu obowiązującym od 01.01.2004 wygląda to tak:
    Art. 21 ust. 1 pkt 23bn - zwolnieniu podlega zwrot kosztów poniesionych
    przez pracownika z tytułu używania pojazdów stanowiących własność
    pracownika, dla potrzeb zakładu pracy, w jazdach lokalnych, jeżeli obowiązek
    ponoszenia tych kosztów przez zakład pracy albo możliwość przyznania prawa
    do zwrotu tych kosztów wynika wprost z przepisów innych ustaw:
    - do wysokości miesięcznego ryczałtu pieniężnego
    - albo do wysokości nieprzekraczającej kwoty ustalonej przy zastosowaniu
    stawek za 1 kilometr przebiegu pojazdu, określonych w odrębnych przepisach
    wydanych przez właściwego ministra, jeżeli przebieg pojazdu, z wyłączeniem
    wypłat ryczałtu pieniężnego, jest udokumentowany w ewidencji przebiegu
    pojazdu prowadzonej przez pracownika.

    Podatnicy nie mogą już jak przed rokiem korzystać ze zwolnienia przy
    ryczałtach otrzymywanych od pracodawców w jazdach lokalnych. Wyjątek
    stanowią jedynie te ryczałty, do których pracodawca zobowiązany jest na mocy
    ustaw.

    Podstawą do zwolnienia jest art. 21 ust. 1 pkt 23b ustawy dodany nowelizacją
    z 20 kwietnia 2004 r. Zgodnie z jego treścią zwolnieniu podlega zwrot
    kosztów poniesionych przez pracownika z tytułu używania pojazdów w jazdach
    lokalnych. Jest jednak kilka warunków. Po pierwsze samochód musi stanowić
    własność pracownika. Po drugie musi on być wykorzystywany dla potrzeb
    zakładu pracy. Po trzecie obowiązek ponoszenia takich kosztów przez zakład
    pracy albo możliwość przyznania prawa do zwrotu tych kosztów musi wynikać
    wprost z przepisów innych ustaw.

    Tymi innymi ustawa, o których mowa w cytowanym wyżej przepisie, są np.
    ustawy: z dnia 28 września 1991 r. o lasach (t.j. Dz.U. z 2000 r. nr 56,
    poz. 679 z późn. zm.) oraz z dnia 30 lipca 1997 r. o państwowym
    przedsiębiorstwie użyteczności publicznej "Poczta Polska" (Dz.U. nr 106,
    poz. 675 z późn. zm.).

    Pozdrawiam
    Przemek



  • 5. Data: 2004-10-22 11:33:39
    Temat: Re: prywatny samochód do celów służbowych
    Od: "lena" <l...@g...pl>

    Zgadza się ryczałty są wolne od składek na ubezpieczenia społeczne i
    zdrowotne. W załączniku przesyłam wzór umowy. Pzdr.Lena
    Użytkownik "Borys" <b...@i...net.pl> napisał w wiadomości
    news:clabq1$3cq$1@atlantis.news.tpi.pl...
    > Witam
    > ... a gdzie znalezc wzor takiej umowy z pracownikiem na uzyczenie
    samochodu.
    > Ponadto rozumiem ze od ZUS'u rowniez sa te koszty wolne.
    > Borys
    >
    >
    > Użytkownik "Bavaria Polska" <b...@g...pl> napisał w wiadomości
    > news:cla470$1h$1@inews.gazeta.pl...
    > > U p.d.f mówi :
    > > Art. 21 par. 1 Wolne od podatku dochodowego są:
    > > pkt 22) kwoty otrzymane przez pracowników z tytułu kosztów używania
    > pojazdów
    > > samochodowych dla potrzeb zakładu pracy:
    > > a) w celu odbycia podróży służbowej (jazdy zamiejscowe) - do wysokości
    nie
    > > przekraczającej kwoty ustalonej przy zastosowaniu stawek za jeden
    kilometr
    > > przebiegu pojazdu,
    > > b) w jazdach lokalnych - do wysokości nie przekraczającej stawek za 1 km
    > > przebiegu pojazdu,
    > > - określonych w odrębnych przepisach wyd. przez właściwego ministra,
    > jeżeli
    > > przebieg pojazdu, z wyłączeniem wypłat ryczałtu pieniężnego, jest
    > > udokumentowany w ewidencji przebiegu pojazdu prowadzonej przez
    pracownika
    > wg
    > > obowiązującego wzoru.
    > > poj. sam. do 900 0,4894zł/km
    > > pow. 900 0,7846zł/km
    > > limity w jazdach lokalnych:
    > > 300 km do 100 tys. mieszk.
    > > 500 km ponad 100 tys. do 500 tys. mieszk.
    > > 700 km ponad 500 tys. mieszk.
    > > Pozdrawiam, Maja
    > >
    > >
    >
    >


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    end


  • 6. Data: 2004-10-22 12:29:39
    Temat: Re: Odp: prywatny samochód do celów służbowych
    Od: Gotfryd Smolik news <s...@s...com.pl>

    On Fri, 22 Oct 2004, Big Ben wrote:
    [...]
    >+ Jest jednak kilka warunków. Po pierwsze samochód musi stanowić
    >+ własność pracownika.

    Tak BTW - IMO jest to niekonstytucyjne.
    Jak pracownik używa samochodu użyczonego, w leasingu albo jakoś
    podobnie to jest "gorzej" traktowany...
    Tylko czy TK zechce spojrzeć na ten problem :(

    --
    pozdrowienia, Gotfryd
    (memoriał, KPiR, VAT, ZUS)


  • 7. Data: 2004-10-22 13:29:13
    Temat: Re: Odp: prywatny samochód do celów służbowych
    Od: Maddy <m...@e...com.pl>

    Użytkownik Gotfryd Smolik news napisał:
    > On Fri, 22 Oct 2004, Big Ben wrote:
    > [...]
    >
    >>+ Jest jednak kilka warunków. Po pierwsze samochód musi stanowić
    >>+ własność pracownika.
    >
    >
    > Tak BTW - IMO jest to niekonstytucyjne.
    > Jak pracownik używa samochodu użyczonego, w leasingu albo jakoś
    > podobnie to jest "gorzej" traktowany...
    > Tylko czy TK zechce spojrzeć na ten problem :(

    Nie spojrzy bo nie ma wymogu aby samochód był własnością pracownika.
    Samochód ma byc "prywatny". W jakiej formie pracownik nim rozporządza to
    już nie interesuje ustawodawcy.

    Uprzedzam że nie czytałam wątku tylko mi to stwierdzenie o własności
    wpadło w oko. Może wieć cos opacznie zrozumiałam ;-)

    Maddy

    --
    *** Stosujesz sie do powyższych teorii na własną odpowiedzialność ***

    Magdalena "Maddy" Wołoszyk
    JID m...@e...com.pl
    GG: 5303813


  • 8. Data: 2004-10-22 15:33:42
    Temat: Odp: Odp: prywatny samochód do celów służbowych
    Od: "Big Ben" <b...@o...pl>

    > > Tylko czy TK zechce spojrzeć na ten problem :(

    Jako nowy na grupie proszę o oświecenie co znaczy TK?
    Przemek



  • 9. Data: 2004-10-23 08:24:48
    Temat: Re: Odp: prywatny samochód do celów służbowych
    Od: Gotfryd Smolik news <s...@s...com.pl>

    On Fri, 22 Oct 2004, Maddy wrote:
    [...]
    > + > > + Jest jednak kilka warunków. Po pierwsze samochód musi stanowić
    > + > > + własność pracownika.
    [...]
    > + > Tak BTW - IMO jest to niekonstytucyjne.
    [...]
    > + > Tylko czy TK zechce spojrzeć na ten problem :(
    > +
    > + Nie spojrzy bo nie ma wymogu aby samochód był własnością pracownika.

    A, to nie mam pytań :)
    Przyznaję bez bicia że "na wiarę" odpowiadałem poprzednikowi
    nie sprawdzając w przepisach. Widać poprzednik pisał "z głowy..." ;)

    --
    pozdrowienia, Gotfryd
    (memoriał, KPiR, VAT, ZUS)


  • 10. Data: 2004-10-23 08:27:59
    Temat: Re: Odp: Odp: prywatny samochód do celów służbowych
    Od: Gotfryd Smolik news <s...@s...com.pl>

    On Fri, 22 Oct 2004, Big Ben wrote:
    [...]
    >+ Jako nowy na grupie proszę o oświecenie co znaczy TK?

    Trybunał Konstytucyjny :)
    A pomysł że stawianie wymogu bycia właścicielem do uznania "użytkowania"
    jest niekonstytucyjne właśnie TK przy czym zaakceptował - już nawet nie
    pamiętam o co poszło, ale chyba RPO (RzecznikPrawObywatelskich) wystąpił.

    --
    pozdrowienia, Gotfryd
    (memoriał, KPiR, VAT, ZUS)

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