[kijin]

Things get a little more interesting if your company, not you, either owns or leases the vehicle.

[jjeaff]

The same criteria will apply. Except in the case of your company owning the car, they will need to show the non-allowed usage as income to you, so that you can pay tax on it.

[maratd]

Things will get even more interesting during an audit if you use that company owned car for personal use. Especially if you only own one car.

[jjeaff]

And especially, if you own the company that owns the car.