Any accountant knows that everything source documents need to be stored for a certain period of time. IN big companies There are special archives for storing folders with accounting documents. With the advent of electronic document management, a certain part of documents can no longer be printed, but stored in in electronic format. Regardless of the chosen storage method primary documentation need to work in accordance with the deadlines established by law. We'll talk about them below.

general information the storage periods for primary documents are contained in Federal Law dated December 6, 2011 No. 402-FZ. This part of the legislation states that primary materials must be stored for at least five years. The period may be higher - and the exact shelf life of a particular document will be determined by the Order of the Ministry of Culture of the Russian Federation. This document contains a table with the shelf life of primary accounting documents, tax registers, personnel documents and other documentation. The table presents 1,003 positions with deadlines by type of document.

The storage period for primary documents in accounting did not change in 2017.

Do not confuse the storage periods for primary documents with the storage periods for documents. tax accounting. For example, an invoice is a tax document, and it can be stored for only four years (clause 8, clause 1 of the Tax Code of the Russian Federation).

Keep in mind that the storage period for primary documents in the accounting department is not counted from the date of preparation of the document, but from the beginning of the new reporting year (letter from the Ministry of Finance of the Russian Federation).

For example, the invoice was drawn up on August 24, 2017. According to the rules minimum term storage period is five years. This means that such an invoice cannot be destroyed before 01/01/2023.

The retention period for some documents depends on the fact of the inspection. For example, expense reports must be stored for five years. If the tax authorities did not check them during this period, the period is increased (Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558).

The maximum storage period is established for personnel documents (orders, cards for employees), various salary documents. Such documents must be stored for at least 75 years.

Store electronic documents in Diadoc - it's safer than on your personal computer. All documents are stored in several copies on different servers, which makes it impossible to lose information. Try Diadoc for free with the “Unlimited for 2 months” promotion.

Storage periods for electronic documents

The law states that the primary certificate can be issued in paper form and electronically (Part 5 of the Federal Law of December 6, 2011 No. 402-FZ). If an electronic document is issued in compliance with the law, it is subject to the same retention periods as for the paper version.

There is no single program for storing documents electronically. Thus, payment orders can be stored in banking system client-bank. Primary documents, such as invoices, UPD, acts, can be stored in accounting program or a service through which electronic document flow occurs. Also storage electronic documents possibly in a special electronic archive or in the cloud. Electronic documents can be stored in different ways; the chief accountant’s task is to ensure their safety and readability even after years.

So, let's summarize. To the question of what is the minimum storage period for primary accounting documents established by law, we can safely answer - five years. The storage periods for electronic documents can be calculated based on the storage periods for paper documents. These dates coincide. The chosen method of document storage must be reflected in the accounting policy.

What regulations need to be guided when determining the retention period for an organization's accounting documents? Is it necessary to submit all documents for binding? accounting stored in the organization's accounting department?

On this issue we take the following position:

When establishing storage periods for an organization’s documents, it is necessary to be guided by: Law N 402-FZ, Tax Code of the Russian Federation, Law dated July 24, 2009 N 212-FZ, List of standard management archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating deadlines storage, approved by order of the Ministry of Culture of Russia dated August 25, 2010 N 558.
Documents that are not transferred to the organization’s archive (with a storage period of up to 10 years inclusive) can be grouped in chronological order and stapled, for example, in binders. In this case, the folder must contain the title of the case.

Justification for the position:

Storage periods for accounting documents

Primary accounting documents, accounting registers, accounting (financial) statements, audit reports information about it is subject to storage by an economic entity for periods established in accordance with the rules for organizing state archival affairs, but not less than five years after the reporting year (Part 1, Article 29 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” , hereinafter referred to as Law N 402-FZ).

The storage periods for electronic documents (registers) are established in the same manner as for documentation generated on paper. Wherein economic entities must store accounting policy documents, standards of an economic entity, other documents related to the organization and maintenance of accounting, including tools that ensure the reproduction of electronic documents, as well as verification of the authenticity of an electronic signature for at least five years after the year in which they were used to compile accounting (financial) statements for the last time (Part 2 of Article 29 of Law No. 402-FZ).

When determining specific storage periods for individual accounting documents, one should be guided by the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, approved by Order of the Ministry of Culture of Russia dated August 25, 2010 N 558 (hereinafter referred to as the List). This List was developed and approved in pursuance of the provisions of Part 3 of Art. 6, part 1 art. 17 of the Federal Law of October 22, 2004 N 125-FZ "On archival matters in Russian Federation"(hereinafter referred to as Law No. 125-FZ).

In accordance with clause 1.4 of the List, the storage periods for documents are calculated from January 1 of the year following the year of completion of their paperwork.
For example:

Primary accounting documents and appendices to them, recording the fact of the commission business transaction and which formed the basis for accounting records (cash documents and books, bank documents, bank stubs check books, orders, timesheets, bank notices and transfer requests, acts of acceptance, delivery, write-off of property and materials, receipts, invoices and advance reports, correspondence, etc.) are stored for 5 years, subject to an inspection (audit) (Article 362 of the List) ;

Documents (protocols, acts, calculations, statements, conclusions) on the revaluation of fixed assets, determination of depreciation of fixed assets, assessment of the value of the organization’s property are stored permanently (Article 429 of the List);

Acts on the transfer of rights to real estate and transactions with it from the previous to the new copyright holder (from balance sheet to balance sheet) are stored permanently (Article 432 of the List);

Treaties, agreements not specified in individual articles of the List - 5 years after the expiration of the contract, agreement (Article 436 of the List). Gift agreements, leasing, for example, are stored permanently (Articles 439, 449 of the List).

It is also necessary to take into account that paragraphs. 8 clause 1 art. 23 of the Tax Code of the Russian Federation establishes a four-year storage period for accounting and tax accounting data and other documents necessary for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), as well as payment (withholding) of taxes.

Please also note that some expenses for profit tax purposes are taken into account over a long period, for example, fixed assets (fixed assets) and intangible assets(Intangible assets), or have a deferred nature (they are taken into account not during the period of their incurrence, but at the time of sale of assets (Article 268 of the Tax Code of the Russian Federation)).

Depreciation is a uniform accounting during the periods of use of fixed assets and intangible assets of expenses that form their initial cost (Articles 256, 257 of the Tax Code of the Russian Federation). The Tax Code of the Russian Federation indicates the possibility of accounting for expenses only if they are documented.

In this regard, the Russian Ministry of Finance explains that the storage period for primary documents reflecting the formation initial cost depreciable property established by paragraph. 8 clause 1 art. 23 of the Tax Code of the Russian Federation (4 years), should be calculated from the moment of completion of depreciation in tax accounting (for the acquisition of such property) (letter of the Ministry of Finance of Russia dated 02/12/2016 N 03-03-06/1/7604, dated 04/26/2011 N 03- 03-06/1/270). That is, for tax accounting purposes, it is necessary to store primary documents confirming the formation of the initial cost of depreciable fixed assets and intangible assets for at least 4 years after their full depreciation.

At the same time, specialists from the financial department also noted that, according to the List, documents on determining the depreciation of fixed assets are stored permanently.

The Ministry of Finance of Russia, explaining the procedure for applying paragraphs. 8 clause 1 art. 23 of the Tax Code of the Russian Federation, in letter dated March 30, 2012 N 03-11-11/104, indicates that the four-year period begins after the reporting (tax) period in which the document was last used for preparing tax reporting, accrual and payment tax, confirmation of income received and expenses incurred. A similar position is set out in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated July 24, 2012 N 3546/12.

This legal position of the Supreme Arbitration Court of the Russian Federation must also be taken into account when including in expenses:

Losses in the form of amounts of bad debts (clause 2, clause 2, article 265 of the Tax Code of the Russian Federation, determinations of the Supreme Arbitration Court of the Russian Federation dated 10/09/2012 N VAS-5055/12, dated 06/09/2012 N VAS-7081/12). Primary documents confirming their occurrence must be available on the date of accounting for the loss;

Losses specified in paragraphs. 2, 3 tbsp. 268 of the Tax Code of the Russian Federation, determined on the date of sale of property and property rights(for additional information, see letter of the Federal Tax Service of Russia dated February 16, 2015 N GD-4-3/2251@).
At the time of implementation, expenses are also taken into account in the form of:

Prices for the acquisition (creation) of other property, such as land, material values(Clause 2, Clause 1, Article 268 of the Tax Code of the Russian Federation);

The cost of inventories, other property in the form of surpluses identified during the inventory, and (or) property received free of charge, and (or) property received during the dismantling or disassembly of decommissioned operating systems, repair, modernization, reconstruction, technical re-equipment or partial liquidation of the OS (clause 2, clause 1, article 268, paragraph two, clause 2, article 254 of the Tax Code of the Russian Federation);

Prices for the acquisition of property rights and expenses associated with their acquisition (clause 2.1, clause 1, article 268 of the Tax Code of the Russian Federation);

Costs of purchasing purchased goods.

Consequently, when determining the storage period for documents confirming the costs of acquiring (creating) fixed assets and intangible assets, other property, property rights, purchased goods, it is necessary to take into account the provisions of Art. 268 Tax Code of the Russian Federation.
Acquisition costs are also deferred valuable papers, since the date of expenses for the acquisition of securities is recognized as the date of their sale or other disposal (clause 7, clause 7, article 272 of the Tax Code of the Russian Federation). Therefore, documents confirming expenses for the acquisition of securities must be kept for periods determined taking into account the provisions of paragraphs. 7 paragraph 7 art. 272 of the Tax Code of the Russian Federation (decrees of the Ninth Arbitration Court of Appeal dated March 19, 2013 N 09AP-2671/13, FAS Moscow District dated July 19, 2013 N F05-7106/13 in case N A40-74496/2012).

When determining the storage periods for documents, it is also necessary to take into account that payers of insurance premiums are obliged to ensure for six years the safety of documents confirming the calculation and payment of insurance premiums (clause 6, part 2, article 28 of the Federal Law of July 24, 2009 N 212-FZ) .

In practice, it is not always possible to isolate accounting records that may be retained for four, five or six years. Therefore, in accounting, it is advisable to apply a minimum retention period of six years for all documents (if more than long terms not specified in the List).

The procedure for storing documents in office work

Economic entities must ensure the safety of documents during their storage periods (Part 1, Article 17 of Law No. 125-FZ). At the same time, it is necessary to ensure safe storage conditions for accounting documents and their protection from changes (Part 3 of Article 29 of Law No. 402-FZ). The storage of accounting documents is organized by the head of the subject (Part 1, Article 7 of Law No. 402-FZ).

When organizing the storage of accounting and tax accounting documents, it is necessary to be guided by the Rules for organizing the storage, acquisition, recording and use of documents of the Archive Fund of the Russian Federation and other archival documents in government bodies, local governments and organizations, approved by Order of the Ministry of Culture of Russia dated March 31, 2015 N 526 ( hereinafter - the Rules) and the Regulations on documents and document flow in accounting, approved by order of the USSR Ministry of Finance dated July 29, 1983 N 105 (hereinafter - Regulation N 105) (to the extent that does not contradict the relevant legislative and other regulatory legal acts issued later). See also information from the Ministry of Finance of Russia dated September 11, 2015 N PZ-13/2015.

According to paragraph 2 of Art. 13 of Law N 125-FZ, legal entities have the right to create archives for the purpose of storing archival documents generated in the process of their activities, including for the purpose of storing and using archival documents that are not state or municipal property. This means that the creation of an archive is a right, but not an obligation, of economic entities. This is also written in clause 1.4 of the Rules.

Thus, the economic entity independently establishes the procedure for storing primary documents. At the same time, economic entities can transfer documents for storage to state and municipal archives by concluding appropriate compensation agreements with them (Part 3 of Article 15, Part 3 of Article 21 of Law No. 125-FZ).

According to clause 2.3 of the Rules, the organization’s archive must store documents from the Archive Fund of the Russian Federation (Article 5 of Law No. 125-FZ), documents on personnel and documents with temporary (over 10 years) storage periods. The specified part of the documentary fund constitutes the archival fund of the organization.

Documents with temporary (up to 10 years inclusive) storage periods are stored in the structural divisions of the organization and upon expiration of their storage periods are subject to destruction, after mandatory examination of document values ​​(clauses 4.6-4.13 of the Rules). Before the examination of value, destruction of documents is prohibited (clause 4.5 of the Rules).

In exceptional cases, by decision of the head of the organization, files with temporary (up to 10 years inclusive) storage periods are transferred to the archive of the organization according to inventories of files, documents or according to the nomenclature of files (clause 4.2 of the Rules).

Thus, the organization’s archival documents are initially formed in all its structural divisions (in office work), and then, after an examination of the documents’ values, they are transferred to the organization’s archive for storage or destroyed.

In each structural unit of the organization, documents similar in content and related to the same issue of the organization’s activities are grouped into files (storage units) (clauses 2.9, 3.3 of the Rules).

When forming a case, it is necessary to comply with the requirements established by clause 4.20 of the Rules.

According to clause 4.19 of the Rules, files with permanent and temporary (over 10 years) storage periods completed by clerical work, including for personnel, after completion calendar year, in which they were opened, are prepared for transfer to the archive of the organization and are subject to registration and description.

Depending on the storage period, full or partial registration of cases is carried out. Cases of permanent and temporary (over 10 years) storage periods and personnel records are subject to full registration.

Registration of cases on paper provides for:

Binding or binding of case documents (non-format documents are stored in closed hard folders or boxes) (clause 4.21 of the Rules);

Numbering of case sheets (clause 4.22 of the Rules);

Drawing up a sheet of evidence for the case in the form established by Appendix No. 8 to the Rules (clause 4.23 of the Rules);

Drawing up an internal inventory of case documents (Appendix No. 27 to the Rules) (clause 4.30 of the Rules);

Design of the cover of the case (Appendix No. 28 to the Rules) (clauses 4.24-4.29 of the Rules).

Cases are transferred to the organization’s archive according to inventories compiled in structural divisions.

It follows from clause 4.19 of the Rules that only files completed by office work with permanent and temporary (more than 10 years) storage periods and personnel records are subject to full registration (filing or binding, numbering of sheets of the file, drawing up a document certifying sheet, etc.) before transfer to the organization's archives.

In relation to cases containing documents with temporary (less than 10 years) storage periods, such a procedure is not established by the Rules. As follows from clause 4.2 of the Rules, such cases are not transferred to the archive. They are stored in the structural divisions of the organization and, upon expiration of the storage period, are subject to destruction in the prescribed manner. The only exception is when, by decision of the head of the organization, files with temporary (up to 10 years inclusive) storage periods are transferred to the archive of the organization. Then cases with a storage period of up to 10 years are transferred to the archive after the end of the calendar year in which they were opened, and such cases are subject to full registration.

Thus, in general case The main requirement for cases containing documents for which the retention period is less than 10 years is their grouping and execution in accordance with the procedure established by clause 4.20 of the Rules.

According to this procedure, documents are placed in the case that, in their content, correspond to the title of the case, while it is prohibited to group draft and doublet copies of documents, as well as documents that are subject to return, into cases. That is, all cases, regardless of the period of storage of documents in them, must have a title.

When forming a case, the following requirements must be met:

Documents of permanent and temporary storage must be grouped into separate files. Let us immediately note that temporary storage documents should be grouped separately: into files with a storage period of more than 10 years; files with a storage period of up to 10 years inclusive;

Include one copy of each document in the file;

Group documents from the same calendar year into a file;

The exceptions are: moving cases; court cases; personal files that are formed during the entire period of a person’s work in the organization; documents of elected bodies and their standing commissions, deputy groups, which are grouped during the convocation period; documentation educational organizations, which are formed during the academic year; theater documents characterizing stage activities within the theater season; files of films, manuscripts, medical histories.

Orders for personnel must be grouped into files in accordance with the retention periods established for them;

Documents in personal files are arranged in chronological order as they are received;

Personal accounts by wages workers are grouped into separate cases and arranged in them alphabetically by last name, first name and patronymic.

A paper case should not contain more than 250 sheets with a thickness of no more than 4 cm.

In our opinion, documents that are not transferred to the organization’s archive (with a storage period of up to 10 years inclusive) can be grouped in chronological order and stapled, for example, in binders. In this case, the folder must contain the title of the case. The Rules do not contain any other requirements for such cases. This procedure does not contradict clause 6.4 of Regulation No. 105.

Order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 approved a new List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods (hereinafter referred to as the 2010 List, the new List).

The new List differs from the List of standard management documents generated in the activities of organizations, indicating storage periods, approved by the Federal Archive on October 6, 2000 and recognized by the order of the Federal Archive of August 26, 2010 No. 63 as no longer in force (hereinafter referred to as the List 2000), significantly larger - almost twice - in volume and, therefore, a larger number of document titles indicating their storage periods. In addition, the retention periods for some documents have also changed.

We are offering to you short review new types of documents included in the 2010 List, which are of greatest interest to management documentation support services - secretariats, offices, general departments, etc.

The structure of the List has changed slightly, the number of parts remains the same (12), and their names have not undergone significant changes. It should be noted that the Guidelines for the use of List 2000 consisted of three sections:

1. General Provisions.

2. The structure of the list and the procedure for its application.

3. Organizing and processing the selection of documents for storage and destruction.

The new List retains only the “General Provisions” section describing the structure of the document. The exception to Section 3 of the Guidelines is understandable, because the rules for selecting documents for storage and destruction are described in detail in the Basic Rules for the Operation of Archives of Organizations, approved by the decision of the Board of Rosarkhiv dated 02/06/2002. The second section of the Guidelines for the Application of List 2000 contained detailed explanations about the procedure for applying the “permanent” storage period by organizations that are sources of acquisition of state and municipal archives and those that are not. In particular, the numbers of articles with documents with a permanent storage period that must be stored in organizations of all forms of ownership, the documents of which are not received in state and municipal archives, before liquidation these organizations. The new List does not contain this list, and the explanations are reduced to a few footnotes at the end of the document:

The shelf life “until the need has passed” cannot be less than one year.

The mark “EPK” (“TsEK”, “EK”) means that some of the documents can be attributed to the “permanent” storage period.

<**>Here and below there are asterisks<**>mean that during the liquidation of organizations that are not sources of acquisition of state and municipal archives, documents are accepted for permanent storage on the principle of sampling organizations and documents.

And one more significant change: in paragraph 1.4 of the Guidelines for the use of the List 2000 it was said about normative (i.e. mandatory) nature document: “The list is intended for use as main regulatory document when determining storage periods and selecting for storage and destruction of management standard documents, i.e. common to all or most organizations (including non-governmental ones).” The new List does not contain such an indication. But we should not forget that the 2010 List approved by order The Ministry of Culture of Russia, and this order was registered by the Ministry of Justice of Russia on September 8, 2010 No. 18380, which, of course, gives the document a normative character.

By the way

Note that clause 1.3 of the 2010 List, already agreed upon by the Decision of the Central Expert Review Commission under the Federal Archive of September 15, 2009, but not yet approved by the Ministry of Culture of Russia, was formulated as follows: “The List is intended for use as main regulatory document when determining storage periods and selecting standard management archival documents for storage and destruction.” And in clause 1.4 the cases were listed when the 2010 List is applied:

● when developing industry-specific lists of documents indicating their storage periods, as well as approximate nomenclatures of cases;

● when determining the composition and storage periods of standard management archival documents generated in the activities of organizations, in the process of developing nomenclatures of files, when forming files;

● when selecting and transferring archival documents for permanent storage in state and municipal archives;

● in the practical work of expert verification commissions (EPC) of federal state archives and authorized executive authorities of constituent entities of the Russian Federation in the field of archival affairs, as well as central expert commissions (CEC) and expert commissions (EC) of organizations.

The document provided detailed guidance on how temporary and permanent retention periods should be applied, just as in the 2000 List.

Important instructions were contained in clause 2.5 of the considered edition of the 2010 List: “To determine the storage periods for documents, it is necessary, having found the corresponding article in the List, to conduct a page-by-page review of the cases. Selection of cases for storage or destruction only by headings in inventories or on the covers of cases is not permitted.

If the same types of documents in this List and in a specific industry list of documents or approximate nomenclature of files have different retention periods, then this List should be followed. In some cases, a higher storage period given in the industry list of documents or an approximate nomenclature of cases may be applied.”

According to clause 2.11 of this edition reduction in shelf life established by the List, prohibited.

Rosarkhiv provided other clarifications that were not reflected in the final version of the new List.

Organization of the management system

Section 1.1 is called “Management” in the new List, and not “Administrative activities”, as it was in the List 2000. The preparation and ongoing storage of many types of documents in this section are the responsibilities of the clerical services, so we will try to talk in detail about the additions made to the section.

Management instructions

If your organization has a higher organization, then it would be useful to know that Art. 6 of the 2010 List establishes a permanent storage period for instructions from higher-level organizations and documents for their implementation, but if instructions relate to operational issues of activity, their storage period is 5 years EPC.

As for the instructions of the organization’s management to structural units and documents for their implementation, they should be stored for 5 years EPC (Article 7 of the 2010 List), and, according to the note to Art. 7, the storage period for instructions issued with a visa on a document corresponds to the storage period for the document. For example, an order general director on the preparation of an agreement on the provision of scientific and technical assistance to any Russian company, drawn up on an incoming letter containing a request for such assistance, and addressed to a structural unit of the organization, the EPC must be stored for 10 years, because in accordance with Art. 493 of the 2010 List, correspondence of this kind has exactly this shelf life.

Note. In business practice they use visa approval(with internal approval of the document), but in this detail, in accordance with clause 3.24 of GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for document preparation”, includes job title, personal signature, signature transcript official, endorsing the document, and the date of approval, and the indication of any instructions in visas is not provided. In practice, instructions from management are issued not with a visa, but resolution on the document.

Administrative documents

Article 21 of the 2010 List requires that documents on the execution of administrative documents be kept for 5 years by the EPC.

If in Art. 72 of the 2000 List, a single - permanent - storage period was established for books and journals of registration of all administrative and regulatory documents of the organization, then in Art. 258 sections 1.5 “Documentation support for management and organization of document storage” The new List provides storage periods for registration logs separately for each group of administrative documents:

	Books, cards (databases), registers, registration and control logs:		(1) Stored in the organization. Subject to acceptance into the state or municipal archives if they can be used as a scientific reference apparatus (2) On disciplinary sanctions, annual paid vacations, vacations in connection with training, duty, short-term domestic and foreign business trips - 5 l.
	a) administrative documents on the main (core) activity
	b) administrative documents for personnel (2)
	c) administrative documents on administrative and economic activities

As you can see, registration forms should be kept as long as the documents registered in them - this is a very important rule for our work, long suggested by business practice, now enshrined in a regulatory document.

Rules, instructions, regulations

Article 31 of the 2010 List establishes that correspondence on the application of rules, instructions, regulations, recommendations should be stored for 5 years EPC.

Articles 33–35 of the 2010 List establish a single storage period - 5 years of EPC - for correspondence on the main (core) areas of activity with superiors, with subordinate (subordinate) and other organizations.

Many new types of documents have appeared in the section 1.2 “Organizational foundations of management.”

Constituent documents, documents on registration, reorganization and liquidation

Article 37 of the 2010 List establishes a single storage period for documents on state registration and termination of activities legal entity, and in Article 38 – individual as individual entrepreneur– 15 years EPC after termination of activity; the only exceptions are solutions which must be stored permanently.

Note. As stated in the explanations to the 2010 List, during the liquidation of organizations that are not sources of acquisition of state and municipal archives, documents are accepted for permanent storage on the principle of sampling organizations and documents. Article 255 section 1.5 “Documentation management and organization of document storage” The 2010 List stipulates that the conclusions of the state and municipal archives on the composition of documents of a privatized and liquidated organization are subject to permanent storage.

Information letters, notices, notices are included in a separate article (40) about registration in the relevant registration authorities - they have a 5-year storage period.

Article 48 of the 2010 List establishes the storage period for correspondence on reorganization and renaming organizations and transfer from one system to another - 5 years EPC.

Licensing

Article 96 of the 2010 List establishes the storage period for licensing documents, a detailed list of which is given in the “Type of document” column:

Regulations on structural divisions, collegial, expert and other bodies of the organization

Article 56 of the new List removed all doubts about the shelf life of provisions on units that are part of larger structural divisions:

Documents related to the mode of restricting access to documents

Several articles in the new List are devoted to documents about confidential information. In particular, a list of information, regulations and other documents on establishing a regime of commercial, official, professional secrets in an organization, in accordance with Art. 62 of the 2010 List must be stored permanently<**>.

To section 1.5 “Documentation support for management and organization of document storage”, which we will talk about in detail later, three new articles are included regulating the retention periods of documents related to the confidentiality regime:

● Article 207 – establishes a 5-year storage period for action plans for the protection of trade secrets in the organization (after replacement with new ones);

● Article 208 – establishes the same retention period for documents (lists, applications, conclusions) on registration and acceptance of holders of confidential information for service (after deregistration);

● Article 209 – establishes the same – 5-year – storage period for documents (lists, obligations, receipts) of persons who have accepted obligations on non-disclosure of restricted information (after the stamp of restriction of access to information is lifted).

Staffing table

Article 73 of the 2010 List establishes a 3-year retention period for correspondence on the development and amendment of staffing schedules (after approval).

Powers of attorney

Now there is no need to turn to other sources of information in search of retention periods for powers of attorney: according to Art. 60 of the 2010 List of powers of attorney issued for the exercise individual species activities of branches and representative offices, EPCs should be stored for 5 years after their expiration, and in accordance with Art. 61 of the 2010 List of powers of attorney to represent the interests of an organization are subject to permanent storage<**>.

Inspections of organizations

In the note to Art. 173 of the 2010 List specifies the storage period for documents internal audits organizations:

Certificates of ownership

In addition to Art. 185 of the 2010 List, which confirmed the permanent storage period of certificates of ownership, possession, use of property, registration and re-registration of brand names, service marks, two new articles were introduced:

● Article 186, which establishes a permanent storage period for documents (decrees, powers of attorney, applications, opinions, decisions) for certificates;

● Article 187, according to which correspondence regarding the establishment of property rights of legal and individuals should be stored 5 liters. EPC after the issuance of a certificate of ownership.

Law enforcement issues, legal expertise

The section is supplemented by Art. 190, which establishes the storage period for correspondence on law enforcement issues – 5 years EPC.

If there is a need to conduct a legal examination of documents, you must remember that in accordance with Art. 192 of the 2010 List, documents (conclusions, certificates, correspondence) related to the legal examination must be stored for 5 years EPC.

Nomenclature of affairs of the organization and structural unit

The nomenclature of the organization’s affairs, as before, must be kept permanently. But now, instead of the generalized wording “Documents on the organization of documents in the organization’s office work,” which includes Art. 67 of the 2000 List included nomenclatures, lists, and classifiers of cases and documents; the new List included Art. 200, which establishes specific storage periods for the consolidated nomenclature of the organization’s affairs and nomenclatures of structural divisions:

Document execution control

In the practice of office work services, documents are generated on the removal of documents from control and on the extension of deadlines for their execution. Until now, it was not clear how long they should be stored. The 2010 List includes Art. 203, according to which the storage period for these documents is 1 year after the relevant documents are removed from control.

Note. It is completely unclear how, in practice, office workers will track the storage periods of these documents. Different documents are removed from control at different times - tracking the expiration of the one-year storage period separately for each document seems very problematic. It would be much more reasonable to count the storage period from January 1 of the year following the year in which the paperwork for such documents was completed.

In Art. 258d of the 2010 List establishes a 3-year storage period for journals (cards) for monitoring the execution of documents.

Distribution, forwarding of documents

You should not rush to destroy lists of mandatory mailing addresses for documents immediately after replacing them with new ones! Article 204 of the 2010 List establishes a 3-year storage period for such lists.

The new List even takes into account such an infrequent case as violation of the rules for sending documents. Article 205 sets the storage period for correspondence on this issue – 1 year.

Article 259c of the 2010 List establishes a 3-year storage period for documents recording the absence (damage) of documents (attachments) in postal items.

Strict reporting forms

The new List also defines the storage period for reports and acts on the use and destruction of forms strict reporting. According to Art. 208 of the 2010 List, these documents should be kept for three years. Note that the same storage period is established by Art. 259 of the new List and for accounting documents, strict reporting forms.

Electronic digital signature

Several articles in the 2010 List are devoted to information security, anti-virus and cryptographic protection. More than ten articles establish storage periods for documents related to the use of electronic digital signatures and signature key certificates. If necessary, you can easily determine the storage periods for these documents using the 2010 List.

Organization of archival storage of documents

In the 2010 List, the issue of organizing archival storage of documents is worked out much better than it was done in the 2000 List.

Compared to Art. 74 of the 2000 List on the storage periods for case inventories in a similar article. 248 of the new List provides more information and additional explanations. In particular:

● in the note to Art. 248 contains a very important indication that inventories of permanent storage structural divisions must be kept 3 years after approval of the EPC or EC of the consolidated annual section of the inventory;

● established by Article 248a permanent storage period for personnel records, and the note to this article states that after the liquidation of the organization, these inventories must be transferred for permanent storage to state or municipal archives.

In Art. 251 of the 2010 List, in addition to accounting documents for the issuance of cases for temporary use, accounting documents are indicated seizure of cases and documents issuing inventories for temporary use. The storage period for all documents remains 3 years. But there is one exception: in the note to Art. 251 specifies the storage period for acts of issuance of cases for temporary use other organizations– 5 years EPC.

The storage period for contracts and agreements with archival institutions and other organizations on archival matters and office work remains, in accordance with Art. 254 of the 2010 List, the former - 5 years EPC, but the note to this article is supplemented with an important explanation: agreements for the depositary storage of documents, agreements for the acceptance and transfer of documents for permanent storage, cooperation agreements must be stored constantly.

Article 256 of the 2010 List establishes the storage period for correspondence on issues of office work and archival matters - 5 years. EPK.

If an organization prepares reports and certificates on the volume of document flow, it should be taken into account that Art. 257 of the 2010 List requires storage of these documents for 1 year.

In Art. 258 and provides for the storage of logs of applications, orders, orders for photocopying documents for 1 year.

Finally, Art. 259g stipulates that documents recording the readings of temperature and humidity measuring instruments (which is especially important to do in archive storage rooms) should be stored for 1 year.

Two new articles have appeared in the section, establishing storage periods for books and journals of electronic media, certificates of electronic digital signatures, copying databases, etc. (Article 260) and books (magazines) for recording documents and electronic media containing confidential information (Article 261). If your organization has the listed types of documents, you should carefully read the specified articles of the 2010 List.

Planning and reporting

IN section 2.2 “Routine planning” instead of one article on the storage period for government orders (Article 89 of the 2000 List), several articles are included that establish storage periods for documents related to the implementation of state and municipal contracts for the supply of goods, performance of work, provision of services, as well as tender documentation (Articles 273–279 List 2010).

Articles 280–284 of the 2010 List are devoted to documents related to participation in competitions for grants.

Article 287 of the 2010 List establishes a permanent storage period for plans and action programs approved by the management of the organization in such areas of activity as emergency response, natural disasters, and urgent work.

The storage period for annual plans of structural divisions has not changed (5 years), but in the note to Art. 290 of the 2010 List explains that if there are no annual work plans for the organization, they must be stored permanently.

A storage period has been established for individual employee plans - in accordance with Art. 291 they need to be stored for a year.

It’s worth mentioning separately about reporting documents and their storage periods, because registration and ongoing storage of some of them may be the responsibility of the records management service.

Introduced new article on the storage periods for reports of branches, representative offices and subsidiaries:

Article 475 of the 2010 List establishes the storage period for annual reports on the work of the organization’s structural divisions - 5 years, and in the absence of annual, quarterly reports on the work of the organization - permanently.

Individual reports of employees, according to Art. 476 of the 2010 List, should be stored for one year.

Reports on the implementation of state and municipal contracts for the supply of goods, performance of work, provision of services (Article 471), as well as reports on the implementation of grants (Article 273 of the 2010 List) have not been forgotten either.

Economic, scientific, cultural and other connections

If your company maintains economic, scientific, cultural and other ties with international organizations or plans to join such organizations, you should carefully study section 5.1 “Organization of communications” List 2010 and pay attention to the changes that have occurred in it.

Firstly, Art. 482 establishes a permanent storage period for administrative documents of international organizations of which the organization is a member; secondly, Art. 483 establishes a 5-year storage period for correspondence about participation in the activities of international organizations.

The section includes several new articles. For example, Art. 500 of the 2010 List establishes a permanent storage period for documents on the organization’s innovative activities.

Reports of specialists on participation in the work of international organizations, according to Art. 501, should be kept permanently<**>.

For correspondence with foreign organizations on issues of foreign economic activity, the storage period is 15 years of the EPC (Article 502), and for correspondence with Russian organizations on the same issues – 5 years of the EPC (Article 503).

The storage period for correspondence about export and import deliveries, according to Art. 507 of the 2010 List, varies significantly depending on with whom such correspondence is conducted:

Information service

If the records management service is entrusted with the responsibility for maintaining and storing correspondence with funds mass media, you need to keep in mind that Art. 515 Section 6.1 “Collection (receipt) of information, marketing” The 2010 List establishes the storage period for correspondence with the media on covering the main (core) areas of the organization’s activities - 5 years EPC, and Article 516 requires that critical reviews and refutations be stored for the same period false information about the activities of the organization.

The secretary may be tasked with issuing letters of translation of foreign literature and submitting applications for translations of articles from foreign books and magazines. In this case, you need to know that the storage period for these documents, according to Art. 523 and 524 of the 2010 List, is 1 year.

Internal regulations of the organization

To section 10.1 “Compliance with internal business rules” The 2010 List includes several new entries:

● according to Art. 775 the shelf life of books, magazines, prints and casts of seals, stamps remains the same - permanently<**>, the same storage period is established by the specified article for facsimile prints;

● in accordance with Art. 780, the storage period for registration books (accounting for the issuance) of certificates and passes has not changed and is 3 years, the same storage period is established by the specified article for registration books ID cards;

● a similar addition was made in the article establishing the storage period (1 year) of acceptance certificates for forms of certificates and passes, expendable acts of destruction of certificates, passes, counterfoils for them: according to Art. 781 acceptance certificates on forms must also be kept for one year ID cards.

In the next issue of the magazine we will talk about changing the storage periods for some documents in connection with the entry into force of the new Model List.

.

This question is asked by all entrepreneurs, without exception, who have recently opened an enterprise and have not understood the intricacies of the system. So how long to keep LLC documents, a year, two or more? You can understand this issue in detail by reading point by point. the federal law No. 125-FZ “On archiving in the Russian Federation.”

The storage periods for accounting documents vary. What can be said by combining all the subpoints? Accounting documents must be kept in an LLC at least as long as there is a possibility that a tax audit may require them. According to Article 89 of the Tax Code of the Russian Federation, inspection is subject to a period not exceeding three years preceding the decision to conduct this inspection. That is, we store it for exactly three years, and then the fun begins.

Article 23 of the Tax Code of the Russian Federation, subclause 8 of clause 1, clearly informs us that tax payers are required to keep documentation confirming the accrual of taxes for four years and no less. That's it, gentlemen. Not for three years, but for four, we have been carefully storing accounting documentation and making sure that not a single piece of paper is lost.

What specific documents do we give preference to and keep as the apple of our eye?

• tax accounting data;
• documents confirming income;
• documentary evidence of expenses;
• proof of tax withholding;

Accounting also confirms the rules for storing primary documentation. According to the order "about accounting» No. 129-FZ, financial statements should be stored as specified in the rules of state archival affairs. But no less than five years after the last time financial statements were compiled for them.

What happens? And the fact is that you are obliged to store documents strictly for the period during which the tax service may request them for verification. That is three years. If, as a result of the inspection, you do not have documents that are five years old, you may be fined for improper storage of documentation and nothing more.

But not everything is so simple and transparent in the accounting and tax jungle. There is documentation that should be stored much longer than the periods that we just discussed. What are these documents?

1. Primary documents for the acquisition of property. We save these documents for as long as necessary. What is it for. First, depreciation. Secondly, when selling property, you need to get confirmation of its initial value somewhere7 and don’t forget about property tax.
2. Fixed assets. For unprofitable companies, Article 283 of the Tax Code provides for a reduction rule tax base the current period due to losses of the previous tax period. Naturally, the documentation should confirm this. Losses can be taken into account for ten subsequent years, which means that the documents must be in proper order (Article 283, paragraph 4). Tax inspectors have the right to request primary documents confirming the financial result to confirm the data on losses specified in the submitted declaration.
3. For rural enterprises working with a single agricultural tax, it is also necessary to store documents on losses during the entire period of their write-off. Article 346.6 paragraph 5 of the Tax Code of the Russian Federation.
4. For persons working under the so-called “simplified” system, unified social tax. Article 346.18 paragraph 7 of the Tax Code of the Russian Federation.
5. To write off a hopeless accounts receivable It is also necessary to have supporting primary documents for the tax service. Destruction of supporting documents deprives the company of the right to recognize a bad debt as an expense, because there will be nothing to confirm the amount.
6. We won’t dwell too much on joint-stock companies, since the question was still raised about how long it is necessary to store the documents of an LLC, and not an OJSC. So, to put it briefly, you need to keep documents for tax reporting in an OJSC - annual financial statements, as well as the charter, as long as the company exists. If a company goes into liquidation, the documents are sent to the state archive. You need an agreement concluded with the archive in advance on this procedure. If there was no such agreement, only the document on the company’s personnel gets into the archive. Where the remaining documents will be stored will have to be decided by the chairman of the liquidation commission, or maybe the bankruptcy trustee.
7. The company is required to keep annual tax reports for at least 10 years. quarterly - five years, this is in the presence of annual ones.
8. If there are no quarterly reports, monthly reports are also stored for at least five years.
9. Purchase and sales books and invoices should be kept for a full five years from the date of the last entry in the journal. Clause 15.27 of the “Rules for Maintaining Accounting Logs”. In the List of Standard Management Documents there is an item regarding invoices, and it says that these same invoices should be stored for five years, period.

Yet again, tax services During inspections, they must be guided by the legislation on taxes and fees. But the List is not included there.

Let's conclude: How long should LLC documents be kept? It turns out that no less than five years, and in terms of fixed assets, generally throughout the entire existence of the company. The storage period for documents must be calculated from the first of January following the year in which they were created.

How to store paper documents?

IN accounting policy The enterprise must specify how and where documentation should be stored, and also, a person responsible for the implementation of this item or even a commission consisting of the most qualified employees must be appointed.

By the way, it is not necessary to store documentation in the office. The law does not prohibit choosing other places for storage, for example, specialized archiving companies. And here Joint-Stock Company required by law to keep documents such as annual reports and the charter is exactly where the head office is located. By the way, storing documentation in electronic form is permitted by law with the small caveat that the documents will necessarily contain electronic signature person responsible for drawing up the document. To store documentation in electronic form, the company creates an information corporate system. It is served by a certification center, which ensures the use of electronic signatures in electronic documents.

Documents that are subject to long-term storage will deteriorate and fade over time. To ensure that their contents are readable, those responsible for storage must take care and make copies in a timely manner.

When a company is liquidated, documents subject to long-term storage are handed over to the archives. If the company is reorganized, the documents are transferred to the successor organization. When a new company is spun off, it receives the personal files of the employees who transferred to the new structure and documents related to the scope of the new company.

Destruction of documents. To destroy a document, you must first draw up an act, which will be signed by the head of the company, and only then can you proceed directly to the destruction of documents. Moreover, in the act it is not necessary to carefully rewrite each of the papers going for destruction. It is enough to rewrite the names of homogeneous groups. What is considered homogeneous groups should be thought out independently. For example, invoices can be considered homogeneous documents and so on.

How to properly destroy documents?

Just burn it? The answer is incorrect. In this case, you may well have problems with environmental services.
Should I recycle it as waste paper? The option is good, but there is no guarantee that the documents will not end up with a competing company, which is not good. To prevent this from happening, folders with documents should be submitted for disposal with an invoice. Moreover, the removal of documents should be carried out under the supervision of a company employee responsible for storing documentation.

It is also impossible to simply throw it away because, by law, the employer is obliged to keep the personal data of employees secret.

What's left? The best thing to do is to use a special paper shredding machine. In general, it’s up to you to decide how you will get rid of unnecessary papers.

To avoid the desire to lighten your documentary archive ahead of schedule, I will add that the absence of accounting registers or invoices for the tax period is considered a gross violation and is punishable by a fine of five thousand rubles.

And this is if the documents are missing in one taxable period. In more severe cases, the fine will no longer be 5,000, but 15,000 rubles.

If the tax base is understated by losing documents confirming income, the taxpayer will pay a fine in the amount of 10 percent of the amount of unpaid tax and no less than the same 15,000 rubles.
By the way, the criminal law also has clauses regarding ensuring the safety of accounting documents. If it is proven that documents were damaged for personal reasons, the person involved could be jailed for at least a year. If you want to get acquainted with this paragraph in more detail, see Article 352, paragraph 1 of the Criminal Code of the Russian Federation.

Also keep in mind that representatives of archival authorities have the right to check the proper storage of archival documentation in your organization. And here you, according to Article 13.20 of the Code of the Russian Federation on violations of the rules of storage, accounting and acquisition, as well as the use of archival documents, can be punished with a fine of 300 to 500 rubles or an administrative punishment.

The director of the company is responsible for creating places for storing documents and, in particular, archiving, and Chief Accountant must preserve these same documents in an organized manner and correctly transfer them to the archive.

Regulated by the Law “On Accounting” No. 402 and Tax Code RF. Every accountant and entrepreneur should know how many years to keep accounting and tax documents. Violation of storage and disposal will result in penalties.

Legislative acts may specify different periods for storing documents. In this case, it is necessary to focus on the maximum period. Each organization sets its own rules and regulations for use. This takes into account the laws governing the company's activities and its organizational form.

Depending on the company’s activities, documents are required to be stored from 1 year until the end of the company’s validity. Financial organizations involved in issuing loans and credits retain documents even after the statutory retention period has expired. For every organization there are general rules use of archival data, but there are differences that need to be taken into account.

The list of documentation subject to long-term storage includes:

Simple requirements apply to individual entrepreneurs. Throughout the existence of the individual entrepreneur, the owner must keep annual reports to the tax authorities and a certificate of registration. Accounting annual reports and information about employees remain in the archives for 75 years. The businessman's other requirements do not apply.

The more money turnover companies, the stricter the legislation applies to them. Accounting and tax documents are required to be kept for 75 years. Financial organizations The storage period has been extended due to the possible occurrence of conflicts regarding payments credit obligations. For a decade, documentation containing information about employees, invoices, settlements with suppliers and personnel remains in the archive.

Joint-stock companies constantly store information about the authorized capital, shares of founders, amounts of deposits, and return on assets. Accounting documentation submitted to the tax authorities, settlements with shareholders and personnel, recorded large cash receipts remain for a period of 75 years. Other documents are stored in accordance with the law: up to 10 years or longer.

Accounting papers

The Tax Code establishes a five-year shelf life for accounting records. The countdown begins from the next year, after the expiration of the document itself. The head of the enterprise is responsible for organizing and archiving documentation. 402-FZ and Order of the Ministry of Culture No. 558 approve the possibility of extending the preservation of archival documents.

TO accounting papers enterprises include:

Annual reports are among the main documents of the company and therefore must be kept permanently. Papers with a shelf life of more than 10 years are transferred to the company's archives. If the storage period is shorter, then they are left in the unit. After the statute of limitations expires, they are destroyed. Meanwhile, the organization is not obliged to create a special archive for documentation.

If the company is large and has many structural divisions, then creating an archive is advisable. This should be a separate room, equipped according to the rules for organizing a classic data warehouse. For convenience, based on the content of the documentation, archiving types are distinguished:

• management papers
• electronic documents
• annual reports

Separate personnel units should be responsible for maintaining order in the archive.

Tax documents

The law sets the storage period for documents for four years. It talks about accounting documents that are necessary for calculating taxes.

In theory, everything is clear, but in practice, accounting and tax documentation no difference. There is confusion about the division of the types of these papers. To avoid penalties, organizations are advised to retain tax documents for five years.

Article 283 of the Tax Code of the Russian Federation allows the amount of loss to be transferred to future periods if it is confirmed. In accordance with this, documents that prove the occurrence of damage must be stored in the organization until the amount of tax deductions is repaid.

Tax documentation is stored for 5, 75 years and permanently. The largest group has a five-year shelf life. This includes:

• declarations
• land tax
• register of accrued and paid taxes
• tax payment certificates
• correspondence on taxation issues, fines, penalties

If tax cards and information on the income of individuals do not contain information about personal accounts, then such documents are stored for 75 years.

Storage of documentation requires knowledge of periods on-site inspections from tax authorities. Typically, they are held every three years. When you recycle documents from expired suitability, it is necessary to check whether another control has been assigned.

Documents on insurance premiums

Insurance premiums are also included in the company's accounting records. Previously, the storage procedure was determined by 212-FZ. According to the law, documents on insurance payments were kept for six years. But in 2017 it was abolished. Now the storage procedure is regulated by the Tax Code and Federal Law No. 250.

Table 1 shows the mandatory archiving documentation on insurance premiums.

Table 1. List of documents and storage period.

Name	Period (years)
Payment orders for contributions
Quarterly payment to the Social Insurance Fund
Annual calculation in the Social Insurance Fund	While the organization is operating
Reporting to the Pension Fund for the month
Annual reporting to the Pension Fund of Russia	While the organization is operating
Receipts, inventories evidencing dispatch reports	Store with reporting

Personnel acts

Ensuring the correct storage of personnel documentation is regulated by Federal Law No. 125. To make it easier to search for information within the company, personnel documents are formed into files. This occurs with the beginning of a new calendar year. This ensures order in which data is stored and eliminates confusion.

The retention period for documentation that relates to an employee’s personal data is 50 and 75 years. These include all papers that reflect the relationship between employer and employee. Can be classified:

The original and a copy of the work book are kept in the organization until the former employee requests it back. The maximum shelf life is 50 years. According to the new legislation, if a person was registered in a company before 2003, then the book can be kept for up to 75 years.

It is worth remembering that you can leave copies of an employee’s documents with the organization only if he has signed an agreement on the processing of personal data. Otherwise, storage is considered illegal, and the organization is fined.

Personal data of employees registered before 2003 is subject to archiving for 50 years. For those employed later – 75 years.

Storage rules are described in the video:

Least of all are retained in the organization sick leave and vacation schedules. The temporary disability certificate remains with the company for five years. Vacation schedule for a year after it was used. The staffing table is one of the main documents of the company and is stored on a permanent basis.

What to do if the storage period for documents has expired - destruction

All documentation is subject to destruction when the storage period established by law ends. The company takes the following steps before destruction:

It is necessary to follow the rules for the disposal of organizational documents, since their violation entails administrative liability. Thus, the transfer of papers for recycling is accompanied by acceptance and delivery invoices. They indicate the date, number of cases, and their final weight.

The procedure for destroying documents is carried out in the organization annually or in the manner established by the head of the company. The Ministry of Finance of the Russian Federation defines the disposal of documents as a recommendation, and not an obligation of the company.

It is necessary to exclude the possibility of archival papers being disposed of that have not yet expired. A careful and thorough check will help in this process.

How to properly store documents

Proper organization of storage of organization documentation allows you to avoid problems during verification tax inspectors. A company can organize its own storage facility or use the services of companies that specialize in data archiving. When creating an archive in the office, a separate room is used; documents are issued under the supervision of the chief accountant according to a pre-prepared register.

Proper archiving of outdated documentation is important when sorting. Documents that remain in the company permanently - longer than ten years - are subject to full registration in the register. It happens as follows:

• the case is filed and intertwined
• pages are numbered
• a certification sheet is drawn up - indicates how many pages are filed with the case
• on demand
• the cover of the case is drawn up with the name of the enterprise, number, title recorded

Besides paper media, it is important to properly store electronic documentation. The storage periods for electronic data do not differ from standard ones.

A feature of the process is control over technical condition electronic documents. The inspection must be carried out every five years. If problems are detected, data must be transferred from the faulty media to a new one. The procedure is agreed upon with the head of the enterprise.

How to prepare documents for the archive:

The following storage conditions are organized:

• data is located on at least two electronic media
• the company provides technical capabilities for viewing, copying, deleting, transferring data
• ensuring a reliable security system that excludes the possibility of information getting to third parties

Responsibility for storing documentation

The head of the enterprise bears full responsibility for storing documentation. It must be organized according to the rules, in accordance with the legislation of the Russian Federation. The chief accountant is also responsible person for the preservation of primary, accounting papers, financial statements and documents.

125-FZ provides for administrative, criminal, and civil liability for officials who are guilty of loss of documentation (manager, chief accountant). Meanwhile, if their guilt is not proven, responsibility is removed.

Loss of documentation may occur as a result of theft by third parties, natural disaster– fire, flood, earthquake. In the first case, the fact of theft must be recorded by the police. In the second, documentary evidence is required from the expert commission for emergency situations.

Fine for lack of documents

Accounting is regulated by Federal Law No. 402. According to the law, all organizations are required to maintain, store and destroy accounting documents. For companies or entrepreneurs who neglect the law, administrative liability and fines are provided.

One violation will cost the organization 200-50,000 rubles. At tax audit As a rule, more than a dozen such violations are detected. The smallest fine - 200 rubles for each document - is issued to a company when it does not submit reports to the tax office on time.

Providing distorted information or failure to provide financial statements entails a fine of 300-500 rubles for officials and 3000-5000 for legal entities. 10 thousand is issued to an organization if it does not have:

In case of systematic non-compliance with the requirements, a fine of 30 thousand rubles is imposed, and if they lead to a decrease in the tax base - from 40 thousand. Distortion of data on cash receipts is punishable by a fine of 2,000-5,000 for an official and ten times more for a legal entity.

Proper organization of data storage of accounting, personnel, tax and other company documents ensures normal functioning and interaction with executive bodies authorities.

Write your question in the form below