2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
The efficiency of accounting is largely influenced by the competent organization of the storage of documents that accumulate in the enterprise. Therefore, in order to avoid problems, any accountant should definitely familiarize himself with the requirements for the terms and procedure for storing documents in accordance with the legislation of the Russian Federation.
What is the order in which documents are stored?
Federal legislation since 2013 requires that any enterprise keep all primary documents, financial statements, accounting registers and work standards, as well as any other documents related to the activities of this economic entity. This rule also applies to the period of storage of documents in electronic form, which are increasingly used in the economic activities of enterprises of various organizational and legal forms.
How long does it takestore documents?
Retention period of documents - at least five years, or more (in accordance with the rules established by the organization). Interestingly, the tax code provides for other periods of storage (four years). This applies to all financial statements, and the period is calculated from the moment of its last use. It is best, of course, to keep the documents for five years, which will save you a lot of time and nerves if something happens! Documents on foreign trade transactions should be considered separately. If a foreign counterparty state provides for a longer period for storing documents than in the Russian Federation, then it is better to choose it, and not hope that there will be no problems with the transaction in the future. And this must be provided for in the internal regulations of the enterprise, which will prevent many mistakes by employees.
Who is responsible for storing documents?
In accordance with the "letter" of the law, the head of the organization, i.e. its CEO is personally responsible for the preservation of documents in the archives of the enterprise. If the period of storage of documents or the organization of document circulation is not observed, then a fine of ten thousand rubles will be collected from the enterprise, and thirty thousand rubles for a repeated violation. In the event that such irresponsibility led to an underestimation of the tax amount, then twenty percent of the unpaid tax will have to be paid, but this fine cannot be less than forty thousand rubles. The legislation of the Russian Federation also separately establishes pen alties forofficials for losses caused by inefficient organization of document storage at the enterprise.
How do I destroy documents that have already expired?
To begin with, it should be noted that some documents are not destroyed, but transferred to the municipal archive, so it is very important not only to mark them with a shelf life, but also to take care of putting the inscription "Expert Review Commission" (EPC). If there is no need to transfer documents to the archive, then the head of the organization must issue an act on the destruction of documents. If such an act has not been drawn up, then the documents are considered missing, and an order is required to appoint a commission to investigate such a loss.
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