The financial activities of any enterprise are strictly controlled by tax, statistical and other government agencies. Any operation with a current account, any movement of money must be confirmed by documents and be reflected in the financial statements. Therefore, keeping documents and forms of strict reporting (if used) is a vital necessity.
Instructions
Step 1
The terms during which documents and forms must be kept are stipulated in clause 8 of Art. 25 of the Tax Code of the Russian Federation. In particular, for accounting documents and those that are necessary for calculating and paying taxes, the storage period is set at 4 years. The same applies to those documents that serve as confirmation of the payment of taxes and income received by the enterprise, and for organizations - and the expenses incurred.
Step 2
The Federal Law "On Accounting" increases the established storage period for such documents by one year, i. E. the organization must keep primary accounting documents for at least 5 years.
Step 3
Forms of strict reporting also refer to the "primary". Since they serve as confirmation of cash settlements made without the use of cash registers, then the terms and conditions of their storage are subject to the norms established in the "Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers. ".
Step 4
Store copies of used forms in their wrapped and sealed bags. The bags must be organized and signed. After the expiration of a five-year storage period, but not earlier than a month after the last inventory and check of the commodity report, destroy the backs 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 provided for incomplete or negligently damaged forms.
Step 5
To store primary accounting documentation and strict reporting forms, allocate, if possible, a separate archive room. Equip it with sealed fireproof cabinets. Access to it should be limited on the basis of an appropriate order signed by the head of the enterprise. The order must establish the procedure for using the archive and accounting for the issuance of documents stored in it.
