How to save documents and forms
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The financial activities of any enterprise are strictly controlled by tax, statistical and other government bodies. Any transaction with a current account, any movement of money must be confirmed by documents and be reflected in the financial statements. Therefore, keeping documents and strict reporting forms (if used) is a vital necessity.
Instruction manual
1
The periods during which documents and forms are to be stored are specified in clause 8 of article. 25 of the Tax Code of the Russian Federation. In particular, for accounting documents and those necessary for calculating and paying taxes, the storage period is set to 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 expenses incurred.
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.
3
Forms of strict accountability also belong to the "primary". Since they serve as confirmation of cash payments made without the use of cash registers, the terms established in the "Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers apply to the terms and conditions of their storage"
4
Keep copies of the used form blanks in packed and sealed bags. Bags must be systematized and signed. After the expiration of the five-year storage period, but not earlier than a month after the last inventory and verification of the product report, destroy the blanks of the forms on the basis of the act of cancellation. The act is signed by members of the commission, which includes the head of the enterprise. The same write-off procedure is provided for incomplete or carelessly damaged forms.
5
To store the primary accounting documentation 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.
