Ifta Record Keeping Agreement

Ifta Record Keeping Agreement

Mileage and fuel data must be provided on each vehicle for each trip. In addition, monthly and quarterly mileage summaries must be separated for each vehicle for each jurisdiction in which the vehicle is operated. The miles in each jurisdiction must be divided into taxable and tax-free miles. An acceptable mileage accounting system is important for compiling the data needed to complete the IFTA tax return. Your statements must contain mileage data for each trip on each vehicle and be added in quarterly summaries by vehicle and fleet. The support information that is kept manually must include the following: they must keep complete records, which are supported by the revenues of all fuel purchases, as stated in the IFTA quarterly tax report. Fuel purchases must be supported by a receipt, invoice, credit card confirmation or microfilm/microfiche of the voucher or invoice. For mass storage withdrawals, a taxable credit can only be granted if the following detailed statements are recorded; Please keep the following information to meet the requirements of the IFTA registration: You must carry out complete fuel readings, supported by fuel tips, all purchases reported on return. For each type of fuel and for each vehicle, separate amounts must be grouped into a quarterly fleet summary. By road (O.T.R.), fuel purchases and purchases of mass storage fuel must be accounted for separately. Photocopying or digitized copies of supporting documents are acceptable for examination. If your documents are not acceptable for audit purposes, audit staff may determine the following: you must keep records to assist the information that is reported in the quarterly tax return for a period of four years from the due date of return or filing date, with the latest date being chosen. Our audit staff requires all IFTA carriers to sign a message regarding the IFTA/IRP registration requirements and refer it to our office, please keep a copy of this form for your registrations.

Each IFTA licensee is reviewed. In the event that you are selected for an exam, you will be contacted by Motor Carrier Services audit staff before starting a review, so that all necessary registrations will be available. A written confirmation will be sent to you. If you do not submit documents for a review, the limitation period is extended until the records are provided. After the licence is issued, you must maintain and maintain the Individual Vehicle and Fuel Report (IVMR). Please complete the IVMr with the above information for each trip. Fuel Tax Statement 602.712.8473 If you send in your quarterly ifta report, please send to this address: Fuel Tax Reporting Unit Motor Vehicle Division P.O. Box 2100 MD 519M Phoenix, AZ 85001 You must read, understand and submit a signed copy of the registration agreement at the time of the IFTA licence application. You should be able to provide a complete stock (IFTA Decal Inventory Sheet) of all IFTA stickers. If you buy more decals than is used, they must be kept for review for a period of four years.

A receipt, invoice, credit card voucher or an invoice or list of automated bookings generated by the creditor must support taxable purchases. To allow you to credit the purchases of O.T.R. the receipt must be included: Support information held by an on-board vehicle tracking system (GPS) must contain: IFTA Licensing 602.712.6775 in Phoenix 520.628.5458 In Tucson Bulk Storage Fuel is generally provided in fuel storage facilities maintained by the licensee.


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