Client data requirements for fuel tax reporting
Receipt of client information;
- The client is responsible for submitting all information required for proper filing of fuel and mileage taxes to C.U.T.C. INC. (C.U.T.C. INC.) in a timely manner. Without all pertinent information C.U.T.C. INC. cannot report fuel and mileage taxes accurately which may result in unnecessary audit assessments.
- All trip reports must be in our hands before or on the 10th of each month. A client can only be on a quarterly submission basis if they have 5 or fewer units to be reported.
- All trip reports should be organized by unit number and in date order, with all fuel receipts attached to the trip reports, before being submitted to us. If a driver changes trucks within the month, a new trip report must be filled out for the new unit he/she is driving. Information should not be combined on one trip report.
Distance trip reports must contain the following information; (see sample)
- Date of trip (starting and ending)
- Trip origin and destination
- Unit no. and driver name
- Starting and ending odometer reading
- Total trip miles/kilometres
- Distance recorded in either Miles of Kms
- Miles/Kms by jurisdiction
- Hwys used (route of travel)
- State/provincial border crossings (odometer readings). Avoid totals and/or changing from hub/to odometer – Totals should only be used when a malfunction occurs with the odometer
Fuel – you must maintain complete records of all fuel purchased, received, and used in the conduct of your business. Fuel receipts should be attached to the corresponding trip report for that truck.
Tax paid retail purchases (on –road fuel)
Retail purchases must be supported by a receipt or invoice, credit card receipt or vendor generated invoice. Receipts that have been altered or indicate erasures are not acceptable for tax-paid credits unless the carrier can demonstrate the receipt is valid. Fuel receipts/records must contain the following to verify tax-paid and to obtain the appropriate credits;
- Date of purchase
- Sellers name and address
- Number of gallons/litres purchased
- Type of fuel
- Price per gallon/litre or total amount of sale
- Unit number or vehicle plate number
- Acceptable fuel receipts include; invoice or credit card receipt, automated supplier receipt or transaction summary
- If trip reports are handed in with no receipts attached, but are written on the trip report, the client will be notified that the receipts will have to be produced in an audit situation
Bulk fuel issues and purchases
To obtain credit for withdrawals from licensee-owned, tax paid bulk storage, the following records must be maintained;
- Date of withdrawal
- Number of gallons or litres
- Fuel type
- Unit number – copy of this statement should be sent to us along with the trip report information (on a monthly basis)
- Purchase and inventory records to substantiate that tax was paid on all bulk purchases
- Credit for withdrawals of bulk fuel must be substantiated by a metered record or proof of withdrawal
- C.U.T.C. INC. also requires the Purchase invoice for the tank fill-ups
Computer generated receipts and the supplier summaries must be provided to us
New York (NY) and Massachusetts (MA) thruway receipts must be attached to the corresponding trip reports. If the client has a thruway account, this must be faxed to us as soon as possible before the month-end. Without a copy of the above documentation, C.U.T.C. INC. cannot give credit for toll miles.
C.U.T.C. INC. needs to be informed of any fleet changes such as deletions/additions/rentals of units on an on-going basis.
*Information for this summary was obtained from the IFTA Procedures Manual.