The effectiveness of the accounting is largely influenced by the competent organization of document storage that accumulate in the company.Therefore, to avoid problems, any accountant should always familiarize themselves with the requirements for the timing and order of storing documents in accordance with the legislation of the Russian Federation.
What is the procedure for storing documents?
federal legislation from 2013 requires that any company to store all the original documents, financial statements, accounting records and performance standards, as well as any other documents related to the activities of the economic entity.It applies this rule and for a period of storage of documents in electronic form, which are increasingly used in the economic activity of enterprises of various organizational and legal forms.
How long should I keep records?
Term storage of documents - at least five years, or more (according to the rules established in 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 since its last use.Ideally, of course, keep records for five years, which will save you a lot of time and nerves if something happens!We should also consider the documents on foreign trade transactions.If in a foreign country counterparty provides for a longer retention period than in Russia, it is better to choose it, rather than to hope that with the deal in the future there will be no problems.And it is required to provide in the internal regulations of the enterprise that will alert employees a lot of mistakes.
Who is responsible for keeping the documents?
In accordance with the "letter" of the law, the head of the organization, ie,its general manager, personally responsible for saving documents in the archives of the enterprise.If the period of storage of documents and organization of documents is not complied with, then the company shall pay a fine of ten thousand rubles, and for repeated violation - thirty thousand.In case, if such irresponsibility led to an underestimation of the amount of the tax, you will have to pay twenty percent of the unpaid tax, but the fine can not be less than forty thousand rubles.Russian legislation also sets penalties separately with officials for the losses, which resulted in inefficient organization of document storage in the enterprise.
How is the destruction of documents, which the statute of limitations has already expired?
For a start it should be noted that certain documents are not destroyed, but transferred to the municipal archive, so it is important to note not only of their shelf life, but also to take care of the inscription "Expert Verification Commission" (EPA).If there is no need to transfer the documents to the archive, the head of the organization shall issue a certificate of destruction of documents.If such an act has not been drawn up, the documents are considered missing, and needed an order appointing a commission to investigate the disappearance.
