They want to increase the fine for an illegal taxi without a license in 2018 compared to previous years. And if “businessmen” repeatedly violate passenger transportation standards, confiscation of a driver’s license for up to six months will be added to the financial sanctions.
Cases of detaining motorists who unofficially earn extra money as a private cab driver have become more frequent, and people have “bombed” them. Citizens, instead of finding a job, following the letter of the law, prefer unofficial activities that do not require registration and are not recorded in the work book. The advantage is supposedly that there is no need to adapt to the schedule and “correct” communication with the employer, share earnings, keeping the entire proceeds for yourself without paying interest to the “owner” and taxes to the state.
What law regulates the rules and procedure for transporting passengers and luggage by taxi? What are the penalties for violating the rules for transporting passengers by taxi? What kind of liability and fines are provided for private transportation without a license in 2018? Which new law about taxis they want to accept and how are they planning to increase fines for transporting passengers in taxis without a license? We will answer these questions in this article.
How are the carrier-passenger relations regulated?
In January 2009, the highest collegial executive body in the Russian Federation issued Resolution No. 112 on the Rules governing the transportation of passengers and luggage by passenger taxis. The nature of liability for failure to follow the Rules is enshrined in Article 11.14.1 of the Code of Administrative Offenses of the Russian Federation and in the Federal Law of April 21, 2011 No. 69-FZ “On Amendments to Certain Legislative Acts of the Russian Federation.”
Thus, the article provides for fines in a number of ways:
- inside the car there is no information specified in the Rules;
- Passengers are not given any cash receipt, nor a BSO receipt;
- There is no checkered color scheme on the body and/or an orange lighting device on the car “roof”, indicating readiness to move people and luggage.
Experts also recommend familiarizing yourself with Federal law No. 34-FZ dated April 23, 2012, which amends certain regulations of the Russian Federation in terms of improving state regulation of passenger and baggage transportation in passenger taxis.
Penalty for private transportation without a license
Since 2012, illegal taxi drivers have been fined up to 5,000 rubles, but in federal cities the fines could reach 10,000 rubles. According to bill No. 472515-6 in 2018, legislators are ready to fine each violator by 30,000 rubles. For repeated offense, in excess of payment administrative fine, the violator will have to say goodbye to his driver’s license for a period of 3 to 6 months. A dispatcher who transfers an order to a taxi driver without a license will pay 45,000 rubles. Moreover, depending on the specific subject of the Russian Federation, the amounts may vary.
There are circumstances that aggravate the situation of the offenders, for example, the lack of identification marks - the amount monetary recovery will be 3000 rubles. And the illegal use of identification marks in 2018, such as “checkered” or the signal colors of a passenger taxi, will be punishable by sanctions in the amount of 5,000 rubles. For failure to issue a check, the passenger will have to pay a fine of 1,000 rubles.
Example
Citizen D. was engaged in illegal transportation of passengers in his personal car. The traffic police officer who stopped the citizen discovered that the car had identification marks (lantern), but the car was not painted in the established color, the transportation rules were not posted in the car interior, there was no taximeter, and in addition, the passenger had not been given a receipt for the fare. According to current legislation, citizen D. will have to pay a significant fine for:
- lack of information in the car interior about the rules for transporting passengers - 1,000 rubles;
- failure to issue a receipt confirming payment for travel - 1,000 rubles;
- lack of permission to carry out transportation activities - 5,000 rubles;
- illegal installation of a taxi light - 5,000 rubles. (according to Part 3 of Article 12.4 of the Administrative Code).
Passenger cars used to transport individuals must be equipped with a taximeter, identification marks and painted in a certain color. The rest of the rules establishing the carrier's responsibility to passengers remain unchanged for now.
How to avoid punishment?
In order not to violate the law, they undergo the procedure of obtaining the appropriate license. To do this, contact the local authorities of the Ministry of Transport, having with you a package of documents: papers for the car and the main identification document (originals, copies). Having received a license and legalized his activities, the taxi driver ceases to be a violator and is no longer responsible for adverse consequences fines. Also, the motorist will need to have a driving experience of at least 3 years and registration as individual entrepreneur.
By the way, in order to register an individual entrepreneur in 2017, Russians will have to face fewer difficulties if they choose the simplified tax system. Firstly, the procedure for obtaining such status will look simpler, and secondly, the taxation system created specifically for small businesses will be more lenient on the income of a businessman at the expense of not so large interest rate, like other systems. A pleasant addition when choosing this system will also be the ability of an individual entrepreneur to reduce the amount of tax on insurance premiums.
Interregional passenger bus transportation has become famous for the fact that it has been and remains one of the most opaque types of business in Russia. Illegal carriers - this is the essence of their activities - do not pay taxes, operate without a license, do not issue tickets and do not care about the safety of transportation. And, of course, they dump. According to experts, approximately 60% of all bus passenger traffic is in the “gray zone”.
“Illegal carriers do not fulfill all those legal requirements, which are prescribed for legal carriers from a safety point of view, and they are also not controlled. An illegal carrier is not a carrier, but a path to a cemetery,” says Norayr Bludyan, head of the MADI department and director of the Transport Association of the Moscow Agglomeration (TAMA).
For almost decades now, they have turned a blind eye to this problem, as a result of which in a number of regions of the country the industry has found itself, to call a spade a spade, at the mercy of criminal gangs. Moreover, in an effort to maintain complete control over the “protected” business, they also actively oppose legal transport companies, making their “white-wash” work largely meaningless.
After each tightening legislative framework attackers found new loopholes.
Now there is a stable trend: the volume of illegal traffic continues to grow slowly but surely. Including thanks to the widespread Lately a practice where licensed companies allow carriers who do not have the necessary permits to operate under their name.
And another negative phenomenon that has become widespread in Russia is the activity of online agents (aggregators), including the services of “fellow travelers” and unlicensed carriers.
The turnover of the travel companion market this year will be 16.3 billion rubles and 31 million passengers.
The growth of shadow schemes in the field of intercity bus transportation occurs, of course, due to the reduction of the legal market. Thus, the outflow of passengers from bus stations and routes of legal carriers to “fellow travelers” has amounted to approximately 20% over the last three years alone.
This causes such great concern among legal market participants that they are seeking the truth in the courts. A week ago, several dozen road carriers and bus stations appealed to the Tagansky Court of Moscow with a demand to block the popular ride-sharing service BlaBlaCar. The company is accused of organizing illegal transportation, charging inconsistent fees for transportation, and also of jeopardizing regular bus service due to the operation of the service.
Currently, according to the Association “Unified Transport System “Bus Lines of the Country”, the situation in the regular passenger transportation market is as follows: 55% - passenger traffic of regular carriers, 25% - “gray” carriers, 20% - services of “fellow travelers” ( online agents).
Illegal immigrants also use a technique in which regular transportation is disguised as custom transportation - along the same routes as official ones, thereby intercepting passenger flows and depriving legal auto companies of revenue.
At the same time, bus tickets are available for free sale on the Internet, and illegal carriers themselves place advertisements for the corresponding services on their buses.
According to the Public Chamber of the Russian Federation, about 75% of the interregional passenger transportation market is accounted for by “pseudo-custom” carriers. Wherein current order regulation of transportation by order does not allow making an unambiguous distinction. As a result, constant disputes and conflicts arise between control authorities and carriers.
Passenger safety risk
It is obvious that illegal transportation of passengers does not meet safety requirements. “Gray” companies use old and even faulty buses, refuse to insure passengers in case of accidents, and do not control the work and rest schedule of drivers. In addition, drivers do not undergo a medical examination, and vehicles do not undergo proper technical control. In the country as a whole, the share of buses in operation exceeding regulatory period services, from 2000 to 2016 increased from 43% to 51%.
IN last years a consistently high number of accidents associated specifically with technical malfunctions is recorded Vehicle. According to the traffic police, in the first six months of 2018, 2,626 accidents occurred for this reason (103 people died, another 3.9 thousand were injured). In 2017, there were 5 thousand serious road accidents, in which 290 people were killed and 7,700 were injured.
In Tver, for example, a high-profile incident recently occurred when 13 people died in an accident.
Moreover, two buses went along the same route. The first is an illegal carrier. Its services were used by the majority of passengers who agreed to travel for less money by boarding the bus not at a bus stop or at a bus station.
EMERCOM of Russia/RIA Novosti Accident involving a bus and a minibus in the Tver region, October 2018
The work of low-skilled drivers in illegal transportation also increases the likelihood of accidents. For example, in St. Petersburg and Leningrad region about 55% of bus drivers are migrant workers. Due to their fault, 50-60 accidents occur annually in these regions.
Overall for 9 months current year There were 11 accidents involving licensed carriers, 25 people were killed and 109 were injured, and in the case of the transportation of passengers “by order” - 16 accidents, 40 people were killed and 206 were injured.
Any illegal activity ignores certain requirements of security and reporting rules, notes the author of the blog “Traffic.Net”.
“If a driver does not undergo a pre-trip inspection, it is unknown how long he drives without rest: a day, a week. This will lead to a serious accident in the future. Also, if no one checks the technical condition of the bus, then its brakes may fail,” he said in an interview with Gazeta.Ru. - Illegal immigrants usually get into accidents very often. This is a problem of poor driver training: how and where he got his license is unclear.”
In addition, passengers can become hostage to the activities of criminal structures, which sometimes force legal carriers out of the market in a harsh and aggressive manner. The safety and health of passengers is often jeopardized - for example, there have been numerous cases of buses being fired from pneumatic weapons while on route, and tires being punctured.
Damage to the economy
Because of illegal activities“gray” carriers do not receive taxes to regional budgets. For example, the Moscow region alone loses about a billion rubles annually for this reason. With the financial instability of “white” carriers, there is a lack of funds to update buses and the quality of service decreases.
At the end of 2016, among organizations providing regular bus transportation services, 63% of enterprises were unprofitable, and the balance financial results their activities amount to a loss of 9.5 billion rubles.
Recently, the trend of falling revenues of bus stations and bus stations has also been intensifying - they have found themselves at the forefront of attacks from online services (aggregators), the work of which is not properly regulated.
The unresolved problem of the functioning of the illegal transportation business causes significant harm Russian economy, hinders the formation of a civilized market for transport services and the development of a competitive environment.
What to do
The state is the actual customer of safe and high-quality transport services for the population, as well as an economic regulator that ensures equal conditions for all participants in the market. Therefore, the state should deal with the above problems, first of all, by introducing the necessary changes to the regulatory framework, experts are sure.
This kind of work is underway. On October 31, President Putin signed a law on compulsory licensing of bus transportation, which requires carriers to obtain licenses within four months from the date the law comes into force.
At the same time, according to experts, streamlining the state licensing system will strengthen control over carriers, but will not solve all the problems of the industry. According to Norayr Bludyan, it is possible to eradicate illegal transportation only if all government bodies strictly and without personal selfish interests fulfill their duties. “If there are loopholes that allow illegal carriers to continue their activities, then why government bodies they will not be blocked. Everyone knows and understands everything perfectly. Everyone knows who the owner of this business is, whose bus it is and where it arrives,” concluded Bludyan.
Shumsky agrees with him, adding that to eradicate illegal transportation, it is necessary to act not only through prohibitive methods, but also to offer benefits.
“That is, it is necessary to make it more profitable to become a legal carrier. Fines will not eradicate the problem. The vehicle may be confiscated. Now illegal carriers disguise themselves as private orders, so it’s not so easy to fight them,” he explained.
Among the others necessary measures experts call implementation government regulation associated transportation services, increasing the efficiency of interaction between bus stations, Internet aggregators and carriers.
In turn, the administration of travel companion services should be held accountable for illegal actions, just like the owners of transport enterprises.
Bus stations should exclude the provision of tickets for flights of legal bus carriers to services that are not ready to give up advertising of “fellow travelers” and illegal carriers and switch to automated systems management and new model work documenting the list of mandatory and additional services.
However, as practice in related industries shows, all these measures will not fully solve the problem of illegal transportation. To achieve results, it is also necessary to eliminate the human factor as much as possible and automate the control process. A similar approach, for example, was used to solve the problem of non-payment of parking and speeding on the roads. At the same time, for such a digital system to be effective, it must not only perform control functions, but also rely on the requests of legal carriers, allowing them to solve the problem of unfair competition, as well as help reduce costs and improve performance.
According to domestic legislation, transporting passengers without a license may result in fines. Their size depends on several factors, including the type of vehicle, the person (legal or individual), and the length of time driving without proper documentation.
Note! To obtain a license, an organization specializing in the transportation of people must have several vehicles, specialized drivers and maintenance personnel in its fleet. In addition, a full set of documents is submitted to the governing bodies as evidence of compliance with the requirements.
Legal driving conditions
Both a private organization and an individual are required to comply with the following requirements:
- The carrier must have a license allowing it to conduct activities related to passenger transportation. To register, you need to contact the profile Federal service transport supervision. There is a branch of the organization in each region, so finding it will not be difficult.
- Transportation carried out under the pre-order scheme is carried out only subject to the preparation of a charter agreement. The parties are passengers and the organizer of transportation. As an exception we can highlight cars, working according to the taxi scheme. IN in this case The charter agreement is concluded solely orally.
- If the carrier plans to operate on a regular basis, when contacting the relevant authority, it is necessary to submit a route approval for verification. It is discussed with representatives of the Department of Transport, whose employees issue this document. After successful approval, the vehicle will receive a number, and the driver, in turn, will receive a route map. The latter determines the time of departure from “point A”, the time of arrival at the intermediate point (their number is indicated in the route map), as well as the time of arrival at the final “point B”.
The driver receives information about potentially dangerous places along the trip route, the location of rest and food points, gas stations and hospitals.
Note! To transport passengers you must comply established requirements, which are presented by the relevant legislation of the Russian Federation.
It is also worth noting that during licensing, individuals will not be able to obtain a permit. Citizens must obtain the status of an individual entrepreneur in order to provide their services without problems in the future.
If at least one of the specified conditions is not met, this leads to the recognition of the transportation as illegal. In this case, the person will be punished.
What are the consequences
The state government is doing everything possible to simplify the scheme for legalizing regular and registered transportation, which is based on increasing the amount of fines. In 2016, a bill was submitted for consideration that would increase the amount of fines. However, now no one knows when it will be implemented in practice.
If, after the imposition of a fine, an individual or entity did not answer for the actions committed, the state applies penalties in the form of confiscation of the car. This measure has been working in the Code of Administrative Offenses for a long time and is used very often.
But even if this did not help, and the private organization continues to engage in illegal activities, the company may be restricted not only from carrying out passenger transportation, but will also not be allowed to engage in other types of activities. The relevant authorities will conduct a comprehensive inspection, within the framework of which a temporary suspension of activities with mandatory freezing of bank accounts is possible.
Passengers
Due to the fact that citizens cannot see the difference between legal and illegal carriers, illegal transportation of passengers has less severe consequences for the latter. For example, the client may not receive the comprehensive service provided for in the charter agreement. Accordingly, people cannot move further and get to the place they need.
Delivery delays may also occur. This aspect is very relevant when using carriers who work on a regular basis, traveling along a specific route.
Passengers have the opportunity to seek compensation for material and moral damage caused. Violation of cargo transportation rules may result in harm to human health.
Note! By entering into a fictitious rental agreement, the transport company cannot be held liable for delivering people. Accordingly, if the document contains clauses according to which payment of compensation is provided, it will be impossible to receive it in practice.
Amounts of fines
So what is the fine provided by law? Below we suggest you familiarize yourself with the lists:
- buses: for individual– from 5 to 50 thousand rubles, legal – from 100 thousand to 1,000,000 rubles;
- taxi: for an individual – from 5 to 50 thousand rubles, for a legal entity – from 100 to 400 thousand rubles;
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In accounting, first of all, the purpose of vehicle tires and the features of their operation are taken into account. Their standard use is seasonal replacement or replacement of worn-out and unusable ones with new ones. In this article, let's look at how tire accounting is carried out at an enterprise.
Tire accounting principles
The main accounting parameters are:
- their number;
- model;
- tire brand;
- price;
- size.
Based on these indicators, accounting employees keep separate records of seasonal, summer and winter vehicle tires. At the same time, new and used spare parts are also taken into account separately. The purchase, their transfer into operation and other operations are reflected by the accounting service with account assignments (postings).
| Operation name | Accounting assignments |
| Buying a tire for a vehicle | DT 60, CT 51 (transfer of money for purchase), DT 10, subaccount “Spare parts” (“Spare tires”, “New tires”), KT 60 ( financial obligations for purchased spare parts), DT 19, CT 60 (VAT on the cost of purchased goods), DT 68, CT 19 (VAT deductible) |
| Putting the tire into use | DT 10, sub-account “Spare parts” (“Tires in the sub-report”), KT 10, sub-account “Spare parts” and “Spare tires” |
| Disposal of a car tire due to its failure | DT 20 (26, 44), CT 10, subaccount “Spare parts”, “Tires in the sub-account” |
The cost of purchased vehicle tires for the purpose of replacing worn-out ones is displayed by the accounting service on account 10 “Materials”, subaccount “Spare parts”. Read also the article: → “”. Both used and spare parts are taken into account here. For separate accounting auxiliary subaccounts of the third order are opened for the subaccount “Spare tires”.
Vehicle tires revolving fund(in the sub-report) are accounted for separately from those included in the warehouse premises.
Tax accounting of tires
When purchasing a car, the price of installed and spare tires is combined with the initial cost of the vehicle (Tax Code of the Russian Federation, Article 257). These spare parts do not appear on the accounting accounts as separate objects. Tires purchased separately are not included in the purchased vehicle and are not added to its cost. Here, tax accounting of spare parts is regulated tax code RF:
- Art. 254 (payer’s expenses for production and economic needs);
- Art. 260 (restoration of fixed assets);
- Art. 264 (maintenance and use of official transport).
So, for example, according to tax legislation separately purchased spare parts can be taken into account as material expenses for the purchase of materials necessary for the maintenance of fixed assets. That is, tires in such cases are considered spare parts for a car, which are recorded at their cost among inventories. Expenses for their repair can be classified as other.
Expenses are considered for tax purposes as valid at that time tax period. All expenses under the accrual method are recognized at the time the tires are assembled on the car. Spare parts removed from vehicles are not considered returnable waste or residual stock.
Accounting documentation for tire operation
A specialized accounting form of the card is created by the technical service of the relevant division of the organization according to form No. 424-APK separately for each vehicle tire (new, used or refurbished). The main purpose of the registration card is to document the movement of tires in use from the time they are assembled until they completely fail. The card contains the following information:
- date of manufacture, manufacturer, price, as well as the name of the wheels and serial number;
- technical condition (existing defects, damage);
- mileage (previous - for used tires, and actual mileage for each month - for all types of tires);
- date of tire replacement, numbers of removed and reassembled tires;
- dismantling time, total mileage, tread pattern data, for what purpose and for what reason it was taken out of service (in case of deregistration of the tire).
The specified standard accounting forms are filled out completely and stored according to vehicle numbers, and are closed when the spare part is sent for disposal.
Operating mileage rate for write-off
Russian legislation does not establish specific standards for the write-off of vehicle tires. With regard to their operational mileage, the regulations of the Ministry of Transport of the Russian Federation, set out in Letter No. 03-01/10-2830sh dated 08/24/2012, apply. Thus, according to the letter, the standards are determined by the manufacturer.
Accordingly, the head of the organization has the right to develop and approve standards by his own order based on the average mileage, using the available information:
- factory manufacturer;
- according to the method for determining mileage standards of the Temporary Standards (RD 3112199-1085-02) as amended on December 7, 2006 (in situations identical to the one under consideration, it can be used as a sample);
- experience in organizing transport operation.
So, according to the standards RD 3112199-1085-02 established by the organization The mileage rate should not be less than 25% of the average mileage parameter.
Anyway independent development According to the standards, they must be financially justified and documented.
Accounting for wear and replacement of car tires
It is allowed to consider the replacement of unusable (worn out) specified spare parts as part of the repair. Then you should write off production costs and expenses for repairing the fixed asset. Costs associated with repairs are displayed by the accounting department using DT accounts for recording expenses for production (sales), CT accounts for accounting for expenses incurred. Thus, DT 20, 26, 44, KT 10, subaccount “Tire in subaccount” reflects the accounting of the price of seasonal vehicle spare parts in expenses for ordinary activities after they are worn out.
Worn-out automobile parts that are subject to modernization, repair, or reconstruction are included in the warehouse. Their accounting is kept in the subaccount “Tires subject to restoration”, “Materials sent for recycling”. The price is displayed as follows: DT 10, subaccount “Tire for restoration”, KT 91-1.
Changing seasonal vehicle tires is an integral part of the maintenance of a fixed asset, aimed at maintaining the characteristics of the vehicle in proper condition. The costs associated with this are recognized as expenses in the ordinary course of business. Their accounting department displays DT accounts for production (sales) expenses and CT accounts for production expenses (related to service costs).
But when replacing seasonal spare parts and sending them to the warehouse, their price is related to reducing costs for current activities: DT 20 (26, 44), CT 10, subaccount “Tires in subaccount”. To display the replacement of summer and winter tires for vehicles, account assignments are used on account 10. For example, when assembling winter tires, the price of vehicle tires put into use is displayed as follows: DT 10, subaccount “Tire in subaccount”, KT 10, subaccount “Spare tire”.
At the end of the season, winter parts are removed and summer parts are assembled. To display the price of the removed winter version account assignment is used: DT 10, subaccount “Spare tire”, KT 10 “Tire in subaccount”. The price of the assembled summer version instead of the winter one will be displayed by account assignment: DT 10, subaccount “Tire in subaccount”, KT 10, subaccount “Spare tire”.
Example 1. Taking into account the cost of all-season car tires when purchasing them
Felix LLC purchased a set of all-season tires for motor vehicle. Almost immediately, the worn-out parts were replaced with new ones, just purchased. Accounting service displayed all actions with account assignments.
| Operation name | Accounting assignments |
| Receipt of vehicle spare parts to the warehouse | DT 10, subaccount “Spare parts” and “Spare tires”, |
| VAT display | DT 19, CT 60 |
| Payment of money for a purchase to the seller | DT 60, CT 51 |
| VAT deductible | DT 68, CT 19 |
| The price of purchased spare parts is taken into account in expenses for ordinary activities | DT 20, CT 10, subaccount “Spare parts”, “Spare tires”, “New tires” |
Example 2. Displaying the replacement of worn-out car tires in accounting
The head of the organization appointed a commission from among officials for verification purposes technical condition car tires During its implementation, inspectors declared the installed parts on the car unsuitable for use. Based on the results, an act for writing off materials was drawn up. According to it, completely worn-out spare parts should be sent for recycling, and new ones should be installed in their place.
When removing spare parts from use, the registration card indicates the time and reason for dismantling, the total mileage and the direction for disposal. Replacement of tires is displayed as follows: DT 20, CT 10, subaccount “Operated tire” (accounting for the price of unusable spare parts in expenses for normal activities), DT 10, subaccount “Other materials”, CT 91-1 (accounting for worn-out spare parts), DT 10 , sub-account “Tire in sub-account”, KT 10, sub-account “Spare tire” (displaying the price of installed spare parts).
Answers to questions about vehicle tire registration
Question No. 1. How are the costs of recycling unusable vehicle tires taken into account, and are taxes calculated on them?
Expenses associated with waste disposal are included in operating expenses. They are also subject to taxation.
Question No. 2. What is an act of write-off, disposal car tires?
A generally accepted form is used, which includes information about the appointed composition of the commission and the inspection performed. The report contains complete information about the characteristics of the inspected object (serial number, total mileage, size, model, etc.). Inspectors determine the technical unsuitability of spare parts for vehicles and immediately indicate the reasons. Then they decide to decommission them and send them to scrap. The finished act is endorsed by the chairman and other competent persons from among the commission.
Question No. 3. What regulatory documents Can you be guided when accounting for fixed assets?
An accounting employee should take into account “ Guidelines on accounting of fixed assets”, which were approved by order of the Ministry of Finance of the Russian Federation No. 91n dated October 13, 2003. The edition dated December 24, 2010 is now actively used. It covers issues of valuation, depreciation, maintenance, restoration and disposal of fixed assets.
Question No. 4. Is it possible not to have a registration card for car tires?
Maintaining accounting form cards, application of operational mileage standards are mandatory components of the operation of tires used in enterprises. Only those owners of vehicles who transport goods and passengers for personal needs have the right not to do this.