How to save documents and forms
How to save documents and forms
The financial activity of any enterprise is strictlyis controlled by tax, statistical and other state bodies. Any operation with a settlement account, any movement of money must be documented and reflected in the financial statements. Therefore, keeping documents and forms of strict accountability (if they are used) is a vital necessity.
Instructions
1
The time frame for keepingdocuments and forms, are stipulated in cl. 8, Art. 25 of the Tax Code of the Russian Federation. In particular, for accounting documents and those that are necessary for the calculation and payment of taxes, the storage period is set at 4 years. The same applies to those documents that serve as evidence of the payment of taxes and income received by the enterprise, and for organizations - and expenses incurred.
2
The Federal Law "On Accounting" increases the fixed period of storage of such documents for one year, i.е. the organization must keep the primary accounting documents for at least 5 years.
3
Forms of strict accountability also apply to"Primary". Since they serve as a confirmation of cash payments made without the use of cash registers, the terms set forth in the Regulation on the Execution of Cash Cash Settlements and (or) Settlements Using Payment Cards Without the Use of Cash Registers apply to the terms and conditions of their storage. ".
4
Copy copies of the used spine stubs inpacked and sealed bags. Bags must be systematized and signed. After the expiry of the five-year storage period, but not earlier than one month after the last inventory and inspection of the commodity report, destroy the stubs of the forms on the basis of the write-off certificate. The act is signed by the members of the commission, which includes the head of the enterprise. The same procedure for writing off is foreseen for incomplete or inadvertently blotted forms.
5
For the storage of primary accountingdocumentation and strict reporting forms, select, if possible, a separate archive room. Equip it with fireproof cabinets, equipped with seals. Access to it should be limited on the basis of an appropriate order signed by the head of the enterprise. The order should establish the procedure for using the archive and accounting for the issuance of documents stored in it.
