What documents to keep. How many years to keep accounting documents ooo. What is more important: the law or the list

In the process of financial and economic activity, an organization or individual entrepreneur has a lot of documents. The question often arises: how long should they be stored? In the review, we have collected information on some of the most common accounting and tax accounting documents, as well as reporting.

The terms for storing documents are established by other regulations.

Primary accounting documents

All primary accounting documents must be kept at least five years. This applies to:

  • cash books;
  • banking documents;
  • acts on acceptance, delivery, write-off of property and materials;
  • invoices and advance reports;
  • correspondence;
  • waybills and journals of their accounting;
  • documents on receipt of salaries and payment of benefits;
  • inventory of movable property.

For a five-year period of storage of most of these documents, a condition is provided - an inspection or audit, and sometimes even exceptions. For example, for 75 years, documents on salaries should be kept if there are no personal accounts.

Documents on fixed assets and inventory lists that do not relate to goods and materials will have to be stored permanently.

How many years to keep accounting records

How long to store primary documents, tax reports, invoice, accounting database? How to store and destroy documents. Rosarchiv. Responsible for keeping documents. LIST OF TYPICAL MANAGEMENT DOCUMENTS GENERATED IN THE ACTIVITIES OF ORGANIZATIONS, INDICATING THE TERMS OF STORAGE Federal Archival Service of Russia Rules for storing documents in accounting.

The question arises, how many years to keep accounting documents.

According to one document - 5 years.

On the other hand, the so-called "depth" of a tax audit is 3 years.


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In case of loss of documents, the taxpayer is obliged to restore them for the previous four years

If the company has lost the primary as a result of flooding, then it is obliged to restore the documents. Including for the past four years, and not just for 2011. This was recalled by specialists of the Ministry of Finance of Russia in a letter dated 11.08.11 No. 03-02-07 / 1-288.

Which refers to the provisions of paragraph 5. In which it is said that during a tax audit, inspectors are not entitled to demand from the company documents that have already been submitted to the inspectorate (during a desk or on-site audit). The exception is those papers that were previously presented in the form of originals, but were returned by the tax authorities, and then the company lost them due to force majeure circumstances.

Another reason for the restoration of documents - the period of storage of documents required for the calculation of taxes is four years. This is stated in subparagraph 8 of paragraph 1 of Article 23 of the Tax Code of the Russian Federation.

How to recover a lost document

Formally, the procedure is as follows:

  1. Issue an order to appoint a commission to investigate the causes of the loss of a tax return.
  2. Investigate the missing document. Get from the employees responsible for its safety, written explanations - memos.
  3. Draw up an act based on the results of the investigation. In it, indicate the reasons for the loss of the document, the measures that need to be taken to restore it.
  4. Restore the document based on primary documents and tax registers.
  5. Sign it with an employee who is authorized to do this today. Even if at the time when the document was originally drawn up, it had to be signed by another employee.
  6. Make the inscription "Duplicate" on the declaration. In practice, colleagues rarely follow this order. According to the accounting data, they fill out the declaration again if it is not saved in the accounting program.

How many years it is necessary to keep the primary document, which confirms the loss in the income tax return

The Tax Code says: documents that confirm the loss must be kept for the entire period until the loss reduces the income tax base. This is 10 years maximum. Plus another four years after the loss is repaid.

But what about the loss documents? Only declarations of previous years or the entire primary?

The Ministry of Finance of Russia insists that all primary documents must be kept (letter No. 03-03-06/1/276 dated April 23, 2009).

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Organization and rules of storage of accounting and other documents

For the storage of accounting documents, it is necessary to equip special rooms, safes or cabinets (clause 6.2 of the Regulation, approved by letter of the USSR Ministry of Finance dated July 29, 1983 No. 105). The requirements for the arrangement of such storages are given in the Rules approved by the order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

Forms of strict accountability are stored in safes, metal cabinets or in special rooms to ensure their safety (clause 16 of the Regulation approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359). Cash warrants, advance reports, bank statements with related documents are collected in chronological order and bound.

Documents classified as "trade secret" are kept in safes.

Other documents can be stored in special rooms or in lockable cabinets under the responsibility of persons authorized by the chief accountant.

Note: Clauses 6.2–6.4 of the Regulations approved by the letter of the USSR Ministry of Finance dated July 29, 1983 No. 105, and clauses 3.2 and 3.6 of the Regulations approved by the Decree of the Federal Securities Commission of Russia dated July 16, 2003 No. 03-33 / ps.

The organization has the right to store accounting documents in electronic form

According to the legislation on accounting, primary and consolidated accounting documents can be drawn up on paper or in electronic form (part 5 of article 9 of the Law of December 6, 2011 No. 402-FZ). Tax accounting registers can also be kept on paper, in electronic form and (or) on any machine media (). Finally, tax declarations (calculations) can, and in some cases must be submitted electronically (Article 80 of the Tax Code of the Russian Federation).

And since the primary source, accounting and tax accounting documents, as well as tax returns (calculations) can be compiled electronically, then they can be stored in the same format. Printing is not required. The only condition is that such documents must be certified by all the rules with an electronic signature.

Note: Letters of the Ministry of Finance of Russia dated August 22, 2012 No. 03-02-07 / 1-202 and July 24, 2008 No. 03-02-07 / 1-314.

At the request of regulatory agencies, including the tax inspectorate, copies of electronic documents will have to be printed out and certified by hand before being submitted for verification (clause 1, article 252, clause 1, article 93 of the Tax Code of the Russian Federation). This conclusion is based on the provisions of Part 6 of Article 9 of the Law of December 6, 2011 No. 402-FZ, Articles 313 and 314 of the Tax Code of the Russian Federation.

To organize the storage of documents in electronic form, apply the Regulation approved by the letter of the USSR Ministry of Finance dated July 29, 1983 No. 105 (insofar as it does not contradict the law), and the Rules approved by the order of the Ministry of Culture of Russia dated March 31, 2015 No. 526. Do this until the federal accounting standard is approved , establishing requirements for documents and workflow in accounting. This is stated in the information of the Ministry of Finance of Russia No. PZ-13/2015.

Transfer text electronic documents for storage in the archive of the organization should be in PDF / A format. At least once every five years, check the condition of the electronic document media and whether the documents themselves can be reproduced. These are the requirements of paragraphs 2.31 and 2.32 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.


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Destruction of documents

When the period for storing documents expires, they should be destroyed (clause 2.3 of the Rules approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526). Documenting the destruction of documents is beneficial for the organization itself. After all, acts of destruction may be needed during inspections or court cases, if the organization is required to submit any documents. The order of destruction is prescribed in paragraphs 4.6–4.13 of the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526.

The expert commission selects documents for destruction. The expert commission may include employees of the organization (secretary, accountant, clerk, etc.).

The destruction of the selected documents must be issued (.xls 35Kb) from Appendix 21 to the Rules, approved by order of the Ministry of Culture of Russia dated March 31, 2015 No. 526. Write the details of all documents in the act. Homogeneous documents can be indicated under a common heading. Mark the extreme dates of homogeneous documents. For example, "advance reports for 2009, deadlines - 01/20/2009–12/01/2009".

An organization can destroy documents in the following ways

  • transfer for recycling (disposal). Transfer documents for processing (disposal) issue an invoice, indicating the date of transfer, weight and number of papers;
  • destroy documents on your own - burn, grind with a shredder, throw away, etc.

The chosen method of destruction must be indicated in the act.

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Penalties and Responsibility for violation of the rules and deadlines for storing documents

If there are no accounting documents, for example, lost, this is a gross violation of the rules for accounting for income and expenses. The organization faces a fine of 10,000 rubles. according to the Tax Code of the Russian Federation. The same punishment will be if you do not follow the procedure and period of storage of documents.

If the lack of documents has led to an underestimation of the tax base, the taxpayer faces a fine of 20 percent of the amount of unpaid tax, but not less than 40,000 rubles.

The following sanctions may be applied to an official:

  • a fine from 5,000 to 10,000 rubles. - for the first violation;
  • from 10,000 to 20,000 rubles. or disqualification for a period of one to two years - for a repeated violation.

Such sanctions are provided for gross violation of accounting requirements, including financial statements, of the Code of Administrative Offenses of the Russian Federation.

The safety of documents is not disregarded in the criminal legislation. Based on paragraph 1 of article 325 of the Criminal Code of the Russian Federation, theft, destruction, damage or concealment of official documents out of personal interest can be punished by imprisonment for up to one year. But, of course, law enforcement agencies will have to prove such an interest.

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How long it is necessary to store primary documents, various regulations determine in different ways.

Storage of accounting documents

Thus, the Federal Law “On Accounting” establishes that primary documents must be kept at the enterprise “for the periods established in accordance with the rules for organizing state archives, but not less than five years” (Article 17). Since this law regulates accounting issues, it means that this requirement applies specifically to accounting documents.

Storage of tax documents

The Tax Code, on the other hand, says that “accounting data and other documents necessary for the calculation and payment of taxes” must be kept for 4 years (Article 23). And documents confirming the amount of loss carried forward in accordance with Article 283 of the Tax Code of the Russian Federation must be kept for "the entire period until the organization reduces the tax base of the current tax period by the amount of previously received losses."

Important

This material is an extract from Berator "Primary Documents".

Berator "Primary Documents" became the first publication in Russia, which contains absolutely all the information on the design of "primary documents". Available both and electronic picker option.

Neither tax inspectors nor accountants know how to divide primary documents into those that are necessary for accounting, and those that confirm the correctness of the calculation and payment of taxes. In fact, we are talking about the same documents. It would seem that there is a contradiction.

The Ministry of Finance of Russia has a different point of view. In a letter dated February 9, 1999 No. 04-01-10, the officials of this department "explained" that there was no contradiction here. It's just that we are talking about different documents: some are necessary for accounting purposes, others for tax purposes. But again, not a word about how to divide the primary documents into accounting and tax.

Therefore, if in doubt, in order to avoid misunderstandings, keep your primary accounting and tax documents for 5 years.

Archival legislation requirements

We should not forget that in addition to the law "On Accounting" and the Tax Code, the terms of storage of documents are regulated by archival legislation. So, in the List of typical managerial archival documents generated in the activities of organizations, indicating the storage periods (approved by order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558), it is detailed which papers need to be stored for how long.

For primary accounting documents, this list also establishes a 5-year storage period. But the documents on personnel records (including personal accounts of employees (and in their absence - settlement (settlement and payment) statements)) the list obliges to keep for 75 years.

The terms for storing documents in joint-stock companies are established by the Resolution of the Federal Commission for the Securities Market dated July 16, 2003 No. 03 33/ps.

Organizations determine where to store processed documents on their own. So, you can:

  • keep documents in the company;
  • submit documents for storage in an archive (public or private).

Responsibility for violations of the rules for storing documents

If the tax inspectorate during the audit finds that you do not have primary documents, invoices or accounting (tax) accounting registers, it has the right to fine your company.

The amount of the fine for such a violation (Article 120 of the Tax Code of the Russian Federation):

  • 10,000 rubles if there are no accounting or tax documents relating to one tax period;
  • 30,000 rubles if there are no accounting or tax documents for several tax periods;
  • 20% of the amount of unpaid tax, but not less than 40,000 rubles, if the lack of documents led to an underestimation of the tax base.

Keep in mind that the tax authorities can claim the documents of the company only for the last three years, and you must keep them for four years. And this means that the tax authorities are not entitled to fine your company under Article 120 of the Tax Code of the Russian Federation for the absence of accounting or tax documents for the last (fourth) year.

In addition, for violation of the procedure and terms of storage of accounting documents, an administrative fine may be imposed on the head of the company. The amount of the fine is from 2,000 to 3,000 rubles (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

Please note: this fine can be imposed both for non-compliance with accounting legislation on the procedure and terms for storing accounting documents, and for violating the requirements of the Tax Code for the storage of tax accounting documents.

If the tax authorities find that you have violated the rules for storing accounting documents, they have the right to draw up a protocol on this violation and send it to the justice of the peace, who will decide whether to impose a fine on the head of your company or not.

The magistrate may punish for violation of the terms of storage of documents and at the initiative of the employees of the archival service. Punishment may be in the form of a warning or a fine. The size of the fine imposed on citizens ranges from 100 to 300 rubles; for officials - from 300 to 500 rubles (Article 13.20 of the Code of Administrative Offenses of the Russian Federation).

Violation of the terms for storing documents in this case means a violation of the terms established in the List of standard management documents generated in the activities of organizations (approved by order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558).

Many regions of Russia have their own archival legislation, which provides for administrative liability for violating the rules for storing archival documents. In Moscow, for example, this is the Law of the City of Moscow dated November 28, 2001 No. 67 “On the Archival Fund of Moscow and Archives”.

However, remember: regional authorities can establish administrative responsibility only within the framework of the law and only for violations of local law. At the same time, the amount of the fine for officials cannot exceed 50,000 rubles (Article 3.5 of the Code of Administrative Offenses of the Russian Federation).

If local authorities try to fine you on the basis of norms established not by law, but by another regulatory document (decree, resolution, order), or for violations of not regional, but federal legislation, or in the amount of more than 50,000 rubles, go to court: you there is every chance of winning the case.

Sooner or later, the heads of the organization, as well as the heads of planning and economic departments, are faced with the issue of storing and disposing of documentation, in particular, acts of work performed. What are the terms of their storage and who is responsible for it?

Domestic legislation obliges business entities, regardless of the legal form of ownership, to ensure the safety of internal documentation. In particular, it regulates the procedure and terms for storing acts of work performed and services provided, ignoring and non-compliance with which is fraught with penalties applied to the organization. Therefore, the question "how many acts of completed work are stored" is relevant.

The above documentation accompanies civil law contracts and is the basis for the contractor's report to the customer on the timing, volume and quality of work performed. In addition, they:

  • confirm the legal force of the concluded transaction between its parties;
  • contain analytical information for reporting on the activities of a business entity.

Having decided on the status of acts on the work performed in the general document flow of the organization, you should figure out what is the period of their storage and who is responsible for it.

Responsibility for keeping records

Domestic legislation imposes the obligation to ensure the safety of internal documentation to the head of the organization, and the chief accountant is responsible for registration and transfer to the archive. Upon the transfer of acts to the archive, the archivist or other authorized person should monitor their safety. Until this moment, the acts are stored in the accounting department for the responsibility of employees elected by the chief accountant.

Terms of storage of certificates of work performed

Since these acts relate to primary documentation, the exact period of their storage, according to the requirements of the domestic archive business, is at least 60 months after the reporting year. The calculation of the period starts from 01.01 of the new year following the reporting one.

This requirement is relevant for both typewritten printed copies and electronic versions. As for the latter, in many programs you can manually set the period for storing documentation in the database, after which it is destroyed.

Thus, if the acts of work performed indicate that the work was done in the year 20xx, then the documents should be stored until 20xx + 5 years.

If you did not find the document you need on our website, just leave a comment with your email address. You will receive the document you need, and it will also be published in the near future on our website -.

E.V. Whiteman Expert of the Russian Tax Courier magazine, with the participation of specialists from the Federal Tax Service of Russia
Russian Tax Courier Magazine, No. 6, 2009

All business transactions carried out by any organization must be documented by supporting documents. They are primary accounting documents and serve as the basis for accounting. This is stated in paragraph 1 of Article 9 of the Federal Law of November 21, 1996 No. 129-FZ (hereinafter - Law No. 129-FZ). In addition, these same documents are used for the calculation and payment of taxes and fees. Often, the archive of documents for the entire period of the company's activity is so voluminous that there is no place to place new documents. So, you should figure out how long you need to keep certain documents. Perhaps some of them should be destroyed.

Accounting documents

The general terms for the storage of primary accounting documents, accounting registers and financial statements are established in Article 17 of Law No. 129-FZ. It states that the organization must keep these documents for at least five years. To determine the storage periods for specific types of documents, it is necessary to be guided by the List of typical management documents generated in the activities of organizations, indicating the storage periods, approved by the Federal Archives on October 6, 2000 (hereinafter - the List). Information about the most common types of documents is presented in the table below.

Please note: the deadlines set in the List must be counted not from the date of preparation of the document, but from January 1 of the next year. This is recorded in paragraph 2.9 of the Instructions for the use of the List, approved by the Federal Archives on October 6, 2000 (hereinafter referred to as the Instructions). For example, the calculation of the storage period for cases completed in 2008 begins on January 1, 2009.

Moreover, the organization, taking into account the specifics of its activities, has the right to increase the duration of storage of documents in comparison with the period established in the List (clause 2.11 of the Instructions). Such a decision is formalized by order of the head of the company or is fixed in its accounting policy.

Tax declarations and documents for calculating taxes

The terms during which the organization is obliged to keep tax reporting are established in paragraph 170 of the List. So, annual tax returns must be kept for at least ten years, quarterly - at least five years, monthly - at least one year. If there is no annual reporting (for example, for VAT), quarterly and monthly tax returns must be kept for at least ten years. Monthly reporting in the absence of quarterly reports should be kept for at least five years.

The terms of storage of documents on the basis of which the organization calculates taxes and fees are not clearly specified anywhere. Only subparagraph 8 of paragraph 1 of article 23 of the Tax Code of the Russian Federation states that taxpayers are obliged to ensure the safety of documents necessary for the calculation and payment of taxes for four years. These documents, in particular, include accounting and tax accounting data, as well as other documents confirming the receipt of income, expenses, payment and withholding of taxes.

A similar requirement is established in subparagraph 5 of paragraph 3 of Article 24 of the Tax Code of the Russian Federation for tax agents. Within four years, they must ensure the safety of the documents necessary for the calculation, withholding and transfer of taxes.

From what date is this four-year term considered? The Ministry of Finance of Russia believes that the specified period begins after the reporting (tax) period in which the document was last used for compiling tax reports, accruing and paying tax, confirming income received and expenses incurred (letter dated 10/18/2005 No. 03-03- 04/2/83).

note

For joint-stock companies - special rules

The terms during which joint-stock companies must keep their documents are established in the Regulations on the procedure and terms for storing documents of joint-stock companies, approved by Resolution No. 03-33/ps of the Federal Commission for Securities of Russia dated July 16, 2003. So, they are required to keep the annual financial statements permanently, that is, during the entire period of the organization's operation. Permanent records also include:

  • documents on the creation, reorganization of the company;
  • the charter of the company, amendments and additions made to it;
  • certificate of state registration of the company;
  • decisions on the issue of securities, prospectuses for the issue of securities;
  • minutes of general meetings of shareholders;
  • minutes of meetings of the board of directors (supervisory board);
  • lists of affiliated persons of the company;
  • regulations on branches and representative offices of the company;
  • minutes of meetings of the board (management) of the company, decisions of the director (general director, president) of the company;
  • ballot papers;
  • conclusions of the audit commission (auditor) of the company, etc.

Suppose a joint-stock company is liquidated. If he has an agreement with the institution of the Rosarchive, documents of a permanent storage period and according to personnel, he transfers to the state archive.

If there is no contractual relationship with the archive, the state archive is obliged to accept for storage only documents on the personnel of the company's employees. The place of storage of other documents is determined by the chairman of the liquidation commission or the bankruptcy trustee.

If a joint-stock company ceases to operate as a result of a reorganization, the originals of its documents can be transferred only to one of the newly created companies (as a rule, the company with the highest net asset value)

Accounting documents: primary accounting documents, cash documents and accounting registers - must be kept five years after the reporting year. Documents related to the organization and maintenance of accounting records. such as accounting policies - kept for at least five years after the end of the year. in which they were last used for the preparation of financial statements.

In addition to this, longer periods of storage of accounting documents can be established - by the Tax Code of the Russian Federation, Law N 212-FZ, the Law on Archiving and the List approved by Order of the Ministry of Culture of 08.25.2010 N 558 (hereinafter - the List).

For example, financial statements must be kept permanently, i.e. throughout the life of the organization.

If different regulatory legal acts establish different periods of storage of the same document, then it is necessary to determine the period of storage of the document according to the act that provides for a longer period. The main of the special periods of storage of documents are given in the table.

Type of document Shelf life
Documents used for tax purposes, incl. primary documents and invoices Four years after the end of the tax period in which the document was last used for tax calculation and tax reporting. For example, documents on fixed assets must be kept for four years following the year in which the asset will:
- depreciated;
- or liquidated;
- or sold.
If the fixed asset is sold at a loss, then documents on it must be stored for four years following the year in which such a loss was fully included in expenses for tax purposes
Tax accounting registers and tax reporting Five years after the end of the period for which they are drawn up
Documents used for the calculation and payment of insurance premiums to the PFR, FSS and FFOMS Six years after the end of the year in which the document was last used for the calculation and reporting of insurance premiums
Personnel documents (i.e. documents reflecting labor relations), incl. employment contracts, personal cards (form N T-2), personal accounts (form N T-54) of employees, orders and orders for hiring, transfer, dismissal, bonuses, etc. Documents created: - before 2003, are stored for 75 years from the date of creation;
Cash receipts for payroll Five years after the end of the year in which the document was drawn up. But in the absence of personal accounts (form N T-54) for this year, cash documents for the issuance of salaries created: - before 2003, are stored for 75 years from the date of creation;
Timesheets (charts), work time logs Five years after the end of the year in which they are drawn up. But when reflected in documents on accounting of working time periods of work in harmful or dangerous working conditions, they are stored: - if created before 2003 - 75 years from the date of creation;

The period of storage of documents confirming the tax loss that the organization carries forward

Another financial year is coming to an end. It's time to take stock. Organizations evaluate whether it was successful in terms of financial performance. One of the most obvious indicators of success is the financial result. It can be both positive - a profit has been made, and negative - a loss has been received.

A loss is recognized as a negative difference between income and expenses calculated in accordance with the provisions of Chapter 25 of the Tax Code of the Russian Federation. For the purpose of taxation of profits, losses are taken into account in the manner prescribed by Article 283 of the Tax Code of the Russian Federation.

General procedure for the carry forward of losses

The general procedure for the transfer of losses is enshrined in Article 283 of the Tax Code. In accordance with this rule, organizations that have suffered a loss can reduce the income tax base in the current tax period by the entire amount of the loss. Also, part of the resulting loss can be transferred to the future.

It is worth noting that a loss carry forward results in a deductible temporary difference.

It is important

Temporary differences are understood as income and expenses that form accounting profit (loss) in one reporting period, and the tax base for income tax - in another or in other reporting periods.

Organizations have the right to carry forward losses for ten years following the year in which the loss occurs. At the same time, they can be taken into account both in full amount and in part. That is, the accounting of losses can be "stretched" for subsequent years, but only within 10 years.

However, organizations do not have guarantees that in the coming years there will be no more losses and the enterprise will consistently make a profit. A situation may arise in which, after 2 or 3 years, the company will again “go into the red”.

In such a situation, the company will not be able to reduce losses, since it will not receive profit. In this case, the legislation provides for the possibility of transferring losses to the next year, in which he will receive a positive difference between income and expenses.

But what if the loss was received not in one tax period, but in several?

In this case, such losses are carried forward in the order in which they arose.

Example 1

Alfa LLC has the following financial indicators:

In 2008, a loss of 468,900 rubles was received

In 2009, a loss of 351,300 rubles was received

In 2010, a loss of 112,600 rubles was received

In 2011, a profit of 695,800 rubles was received

When calculating income tax for 2011, Alfa LLC takes into account losses received in previous tax periods in chronological order in an amount equal to the tax base for 2011, that is, 695,800 rubles.
As a result, the loss for 2008 will be considered fully repaid: 695,800 rubles. - 468900 rubles. = 226900 rubles. The taxpayer can also take into account the balance of 226,900 rubles to pay off the debt, but already for 2009.
The loss for 2009 will be considered partially repaid: 351,300 rubles. - 226900 rub. = 124400 rubles. The difference of 124,400 rubles is the remaining uncovered loss. This difference and loss for 2010 in the amount of 112,600 rubles can be used to reduce the tax base for income tax in future tax periods. At the same time, part of the loss for 2009 (124,400 rubles) can be taken into account until 2019 inclusive, and the loss of 2010 (112,600 rubles) until 2020. After the specified period, losses for these years will not be recognized for tax purposes.

In their letter No. 03-03-06/1/276 dated April 19, 2010, specialists of the financial department noted that losses can be carried forward not only at the end of the tax period, but also at the end of reporting periods. In other words, organizations can take into account losses incurred already starting from the first quarter of the next year, and not wait for the results of the tax period. This is possible only if the enterprise will operate at a profit.
According to the procedure for filling out a tax return for corporate income tax (approved by Order of the Federal Tax Service of Russia dated December 15, 2010 No. ММВ-7-3 / [email protected]) in this case, it is necessary to draw up Appendix No. 4 to sheet 02 of the declaration, where the amount of loss that reduces the tax base is calculated.

The specified Appendix is ​​not submitted following the results of half a year and nine months. And since the loss (or part of it) can be transferred to these reporting periods, the amount of the loss (part) must be reflected in line 110 of sheet 02 of the tax return.

In accounting, the resulting losses are taken into account in full in the reporting period. At the same time, losses for the purposes of accounting and tax accounting can be recognized in different ways. Therefore, it is advisable to use a special tax register in tax accounting to reflect the transfer of losses for the future. For clarity, consider an example.

Example 2

At the beginning of 2012, Alfa LLC had unrecorded losses for 2009 and 2010 in the amount of 395,695 rubles and 232,481 rubles, respectively. The reporting periods are the first quarter, six months and nine months.
Alfa LLC has the following financial indicators for 2011:

The first quarter - a profit of 128,439 rubles was received;
- half-year - received profit 215317 rubles;
- nine months - a profit of 349,941 rubles was received;
- the fourth quarter - a profit of 479,672 rubles.

Since Alfa LLC made a profit in the first quarter, it is possible to transfer the loss to this reporting period. In this case, according to the results of the first quarter, Alpha LLC will have a tax base of 0 rubles due to the carry forward of the loss for 2009 in the amount of 128,439 rubles. The unrecorded loss for 2009 will decrease to 267,256 rubles (395,695 rubles - 128,439 rubles).

At the end of the first half of the year, the tax base amounted to 215,317 rubles, that is, compared to the first quarter, it increased by 86,878 rubles. Due to the carried over balance of the 2009 loss, the tax base will also be 0 rubles. The unrecorded loss of 2009 will decrease to 180,378 rubles (267,256 rubles - 86,878 rubles).

According to the results of 9 months, the tax base amounted to 349,941 rubles, that is, it increased by 134,624 rubles. The size of the tax base, taking into account the untransferred loss of 2009, will be 0 rubles. The unrecorded loss in 2009 will amount to 45,754 rubles (180,378 rubles - 134,624 rubles).

At the end of 2011, the tax base amounted to 479,672 rubles, that is, it increased by another 129,731 rubles. Alpha LLC reduces the tax base for the untransferred loss of 2009 (45,754 rubles) and begins to carry forward a loss of 2010 in the amount of 83,977 rubles (129,731 rubles - 45,754 rubles)

Thus, the tax base for 2011 will be 0 rubles. The balance of uncarried loss in 2010 will be 148,504 rubles.

Let's transfer the results of calculations to the sample tax accounting register.

In this register, it is logical to provide a column to reflect changes in the amount of a deferred tax asset (hereinafter - IT) in connection with the transfer of a loss in tax accounting for the future.
Attention: A deferred tax asset is the amount by which the calculated income tax can be reduced in the next reporting period (periods).

At the beginning of 2011, the value of IT is 125,635.20 rubles ((395,695 rubles + 232,481 rubles) x 20%). The loss carried forward in the first quarter will reduce it by RUB 25,687.80 (RUB 128,439 x 20%). Consequently, at the beginning of the second quarter, the value of SHE will be 99,947.40 rubles (125,635.20 rubles - 25,687.80 rubles). At the end of each next quarter, there is a decrease in IT. At the beginning of 2012, the value of the deferred tax asset is reduced to RUB 29,700.80 (RUB 99,947.40 - RUB 17,375.60 - RUB 26,924.80 - RUB 25,946.20), where RUB 17,375.60 (RUB 86,878 x 20%);

Reduced SHA amounts are entered in the appropriate column of the tax register.

Sample of filling in the tax register "carry forward of losses"

Period Period
occurrence
loss 		Remainder
untransferred
loss, rub. 		Taxable base, rub. Accounted loss, rub. The amount of SHE, rub.
For the quarter growing
total 		For the quarter growing
total
Beginning 2011 2009
2010 		395695
232481 		-
 -

 -
 -
 125635,2
1 quarter 2009 395695 128439 128439 128439 128439 125635,2
- 25687,8
half a year 2009 267256 86878 215317 86878 215317 99947,4
- 17375,6
9 months 2009 180378 134624 349941 134624 349941 82571,8
- 26924,8
2011 2009
2010 		45754
232481 		129731 479672 129731 479672 55647
- 25946,2
Beginning 2012 2010 148504 - - - - 29700,8

At the same time, if an enterprise made a profit at the end of the reporting periods and reduced it by the amount of IT, and at the end of the year it received a negative financial result, then the recorded losses become outstanding automatically. This is due to the fact that the amount of loss taken into account when calculating income tax based on the results of reporting periods is intermediate. The final result is determined by the results of the tax period, that is, the year.

Document retention periods

The general procedure for keeping documents obliges taxpayers to keep accounting documents for four years. The Law of November 21, 1996 No. 129-FZ states that primary accounting documents must be kept for at least five years.

In turn, when carrying forward losses for future tax periods, firms are required to keep documents for the entire period of write-off. Thus, if an organization suffers losses from previous years for 10 years, then it must keep the documents for the entire period. That is, there is a special procedure for storing documents when transferring losses, which is different from the general rules enshrined in subparagraph 8 of paragraph 1 of Article 23 of the Tax Code.

It is clear that documents confirming losses must be kept for such a long period of time to confirm expenses in the event of an on-site tax audit. And what to do with the documents if the on-site inspection of those periods in which the losses of previous years were taken into account has already been carried out?

On this issue, specialists from the financial department explain that it is necessary to keep documents for the entire period of writing off losses, even if tax audits were carried out for the periods in which losses were received (letter of the Ministry of Finance of Russia dated April 23, 2009 No. 03-03- 06/1/276). The letter also noted that the Tax Code does not provide for the termination of the obligation to store documents confirming losses in connection with a tax audit. Therefore, further write-off of losses is possible only if these documents are available.

In general, this point of view is confirmed by the arbitrators. At the same time, they note that if, during the on-site audit, the tax authority checked the correctness of the calculation of the resulting loss, it is not entitled to demand supporting documents again at the next on-site tax audit conducted during the write-off period of this loss (Decree of the Federal Antimonopoly Service of the West Siberian District of September 05, 2007 No. F04-5962 / 2007 (37734-A45-40) and the Federal Antimonopoly Service of the North-Western District of January 16, 2007 in case No. A56-22363 / 2006).

Thus, if tax audits have not been carried out and there are no documents confirming losses, then taxpayers do not have the right to carry forward losses for the future due to the fact that in this case they violated paragraph 4 of Article 283 of the Tax Code (resolution of the Federal Antimonopoly Service of the Moscow District of September 23, 2008 No. KA-A40 / 8513-08-2 and FAS of the Far Eastern District of August 15, 2008 No. F03-A51 / 08-2 / 3204).

Loss carry forward on reorganization

Some organizations for several years in a row can only bring losses. The easiest option would be to close the firm. However, it becomes a pity for the efforts and funds invested in the matter. In this situation, many owners are reorganizing enterprises. They are trying by all available means to save the business.

The legislation on taxes and fees also provides for the possibility of carrying forward losses to future tax periods in the event of reorganization. This is stated in paragraph 5 of Article 283 of the Tax Code.

Reorganization of enterprises can occur in various forms. At the same time, during such events there is always a successor organization and a reorganized legal entity.

The successor organization may reduce its income by the amount of losses. In this case, the losses incurred must be documented and reflected in tax returns by the reorganized entity. The successor organization can transfer losses only during the remaining period for which the reorganized enterprise did not take them into account (letter of the Ministry of Finance of Russia dated June 07, 2011 No. 03-03-06 / 1/328).

However, in the event of reorganization, when a new enterprise is separated from the reorganized one, it will not be possible for the spun-off person to take into account the losses. Thus, in the letter of the Ministry of Finance of Russia dated June 24, 2010 No. 03-03-06 / 1/428, it is noted that during the reorganization in the form of a spin-off, the reorganized organization does not stop its activities, and therefore the loss of the reorganized company cannot be transferred to the future by the spun-off organizations in the manner prescribed by Article 283 of the Tax Code.

Transition to USN

Taxpayers have the right to switch to the simplified taxation system from the beginning of a new tax period. However, it must meet a number of criteria defined by Chapter 26.2 of the Tax Code.
If an enterprise has switched to a simplified taxation regime, then it is impossible to write off the losses of previous years during the period of application of the general taxation system. Recall that the transfer of losses applies to taxpayers who have chosen “income minus expenses” as the object of taxation.

However, in this case, the possibility of enduring losses does not completely disappear. It is simply interrupted until the moment when the enterprise returns to the general taxation regime. At the same time, do not forget that losses can only be carried forward for 10 years. In other words, this period will also include the years when the company applied the simplified tax system. This position is reflected in the letter of the Ministry of Finance of Russia dated January 28, 2011 No. 03-11-11/18. It is also worth noting that the loss received during the period of application of the simplified tax system when switching to the general taxation regime cannot be transferred.

When applying the simplified tax system, taxpayers have the right to change the object of taxation. How, in this situation, to take into account the losses incurred during the years of using the “income minus expenses” object when switching to the calculation of taxes on income?

In this situation, the transfer is carried out similarly to the procedure provided for when changing taxation regimes. This opinion is expressed in the letter of the Ministry of Finance of Russia dated March 16, 2010 No. 03-11-06/2/35.
It is also worth mentioning that when applying the simplified tax system, the loss received at the end of the last year does not affect the payment of the advance payment. The Federal Tax Service of Russia considers that non-payment of the advance payment for the "simplified" tax in this case is unlawful (letter dated July 14, 2010 No. ShS-37-3 / [email protected]).

Opinion of the Federal Tax Service

When applying the simplified tax system, the loss received at the end of the previous year does not affect the payment of the advance payment. Such an unpleasant conclusion was made by officials of the Federal Tax Service of Russia in a letter dated July 14, 2010 No. ШС-37-3/6701.

In accordance with paragraph 1 of Article 346.19 of the Tax Code, the tax period for taxpayers applying the simplified taxation system is a calendar year.

At the same time, advance payments are calculated based on the results of the reporting period, and the “simplifier” has the right to reduce the tax base only on the basis of the results of the tax period (calendar year). Consequently, when calculating advance payments, the taxpayer is not entitled to take into account the amount of losses received in previous tax periods.

In a letter dated April 1, 2011 No. 03-11-06 / 2/42, the Ministry of Finance of Russia indicated that the procedure for paying tax and advance tax payments is mandatory for all "simplistic" , including for taxpayers who, following the results of previous tax periods suffered losses.

0 percent rate

On January 1, 2011, Article 283 of the Tax Code was supplemented with a new paragraph. Starting from this date, taxpayers are not entitled to carry forward the losses received from the activities of the 0% taxable income supply.

Note that the tax base for income taxed at a rate other than 20% must be determined separately. At the same time, he should keep separate records of income (expenses) for operations for which, in accordance with Chapter 25 of the Tax Code, a different procedure for accounting for profit and loss is provided (letter of the Ministry of Finance of Russia dated November 25, 2010 No. 03-03-06 / 1 /740).

The 0% tax rate applies to the following types of income.

According to income received by Russian organizations in the form of dividends. In this case, the following conditions must be met:

  • the recipient of income must continuously own 50% of the authorized capital of the organization that is the source of payment of dividends on the right of ownership for 365 days;
  • the recipient of income must hold depositary receipts giving the right to receive at least 50% of all dividends paid.

On income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as on bonds of the state currency bonded loan of 1999, series III.
It should be noted that the taxpayer cannot receive a loss from receiving dividends or interest on securities, and the mentioned incomes actually form a separate tax base, which can only have a positive value. Consequently, organizations that receive such income and apply a 0% income tax rate on them cannot lose the right to recognize losses for previous tax periods from 2011.

Profit received by the Bank of Russia from activities related to the performance by it of the functions provided for by Federal Law No. 86-FZ of July 10, 2002.

For agricultural producers, for activities related to the sale of their agricultural products, as well as the sale of their own agricultural products produced and processed by these organizations until the end of 2012.

Starting from 2013, the rate for them increases to 18%. During this period, they will also lose the right to carry forward the amount of losses received from the relevant types of activities for previous tax periods when they used the 0% rate.

Profit received by an organization that has received the status of a participant in the Skolkovo project. Thus, organizations that will be recognized as participants in the Skolkovo project and for which the specified profit will be taxed at a rate of 0% do not have the possibility of carrying forward tax losses that may arise during the period of taxation of income at a rate of 0%.

Activities of service industries and farms

Since the beginning of 2011, the order of taxation of service industries and farms (hereinafter referred to as OPH) has undergone major changes. Accordingly, the procedure for accounting for losses and their transfer to future periods has also changed.

Special rules

Organizations that include subdivisions of service industries and farms must determine the tax base for the activities of these subdivisions separately. The loss from the activities of a particular division of the OPH is repaid only by the profit received by this particular division.

Taxpayers that include subdivisions of the OPH must determine the tax base for the activities of these subdivisions separately.

To recognize a loss from the activities of an OPH, the following conditions must be met:

  • the cost of goods (works, services) of the facilities of the OPH should correspond to the cost of similar services provided by specialized organizations engaged in similar activities;
  • the cost of maintaining objects of the OPH should not exceed the usual costs of servicing similar objects by specialized organizations for which this activity is the main one;
  • the conditions for the provision of services (performance of work) do not differ significantly from the conditions under which specialized organizations operate.

If at least one of these conditions is not met, then the loss on the OPF facilities can be carried forward for a period not exceeding 10 years. Only the profit received in the course of activities carried out by the OPH facilities can be used to pay off this loss. In other words, a loss from an activity, such as a canteen, can only be repaid by the profit received by the same canteen.

Taxpayers whose number of employees is at least 25% of the working population of the respective locality and which include structural subdivisions of the OPH, starting from January 1, 2011, are entitled to accept for tax purposes the actually incurred expenses for the maintenance of these facilities.

If the organization does not meet these criteria, then the resulting loss can be taken into account when calculating the tax base only if the above conditions are met. Otherwise, the transfer of loss is carried out in the manner described above.

What are the terms for storing documents in the organization

In the Federal Law of October 22, 2004 No. 125-FZ "On Archiving in the Russian Federation" in Art. 17 says:

State bodies, local self-government bodies, organizations and citizens engaged in entrepreneurial activities without forming a legal entity are obliged to ensure the safety of archival documents, including documents on personnel, during the periods of their storage established by federal laws, other regulatory legal acts of the Russian Federation, as well as the lists of documents provided for by Part 3 of Article 6 and Part 1 of Article 23 of this Federal Law.

The list of "other regulatory legal acts of the Russian Federation" includes:

"List of typical managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the terms of their storage", approved. Order of the Ministry of Culture of the Russian Federation of August 25, 2010 No. 558;

  1. List of typical archival documents generated in the scientific, technical and production activities of organizations, indicating the periods of storage, approved. Order of the Ministry of Culture of the Russian Federation of July 31, 2007 No. 1182;
  2. List of standard documents generated in the activities of state committees, ministries, departments and other institutions, organizations, enterprises, indicating the periods of storage, approved. The Main Archive of the USSR dated 15.08.1988.

The terms of storage of documents of joint-stock companies are defined in the Regulations on the procedure and terms of storage of documents of joint-stock companies, approved. Decree of the Federal Securities Commission of the Russian Federation of July 16, 2003 No. 03-33/ps.

The procedure for storing personnel and accounting documentation

The retention periods determined by the regulatory documents of the Russian Federation are strictly obligatory for all organizations working with documents.

The document is transferred to the Archives for storage from January of the year following the end year of the document's use.

Example:

If the document was finished using in September 2013, it is recommended to transfer it for storage on January 1, 2014.

Documents transferred to the archive have a clear storage period, which organizations are required to comply with by law - temporary (up to 75 years) and permanent storage periods. Documents that have expired are subject to destruction.

Among the management documents that are required to be kept for 75 years are the personal files of employees and the registers of industrial accidents.

In general, documents are divided into groups according to the storage period:

  • documents with a limited storage period
  • permanent storage documents
  • storage until needed
  • storage until replaced by new documents

HR records are usually kept in the HR department, in the organization's own archive, or off-site in a professional commercial archive. The procedure for storing personnel documentation is regulated by labor legislation.

Certain personnel documents belong to the group “documents with a shelf life on demand”.

One of the most important tasks of the head of the company and the personnel department is the obligation to guarantee the security of the personal data of each employee. Personal data includes information contained in a personal file.

Certain requirements for the premises in which the personal files of employees are stored are not established by law.

Forms of work books and inserts are stored in safes, metal cabinets or specially equipped rooms. These documents are included in the list of documents of strict accountability, so strict rules are imposed on their storage.

Primary documents, accounting reports and registers are subject to transfer to the archive, this is regulated by the "Regulations on documents and workflow in accounting" (approved by the Ministry of Finance of the USSR dated July 29, 1983 No. 105):

An employee's personal data is information required by an employer in connection with an employment relationship and relating to a particular employee. (Article No. 85 of the Labor Code of the Russian Federation)

The Regulation also regulates the procedure for storing accounting documentation - primary documents, accounting registers, accounting reports and balance sheets:

6.2. Primary documents, accounting registers, accounting reports and balance sheets, prior to their transfer to the archive of an enterprise, institution, must be stored in the accounting department in special rooms or locked cabinets under the responsibility of persons authorized by the chief accountant.

Forms of strict reporting should be stored in safes, metal cabinets or special rooms to ensure their safety.

6.3. The procedure for storing primary and output documents on machine-readable media is defined in the relevant regulatory documents governing the maintenance of accounting in the conditions of its mechanization (automation).

6.4. Manually processed primary documents of the current month, related to a certain accounting register, are completed in chronological order and are accompanied by a certificate for the archive.

Cash orders, advance reports, bank statements with related documents must be selected in chronological order and bound.

Certain types of documents (work orders, shift reports) can be stored unbound, but filed in folders to prevent their loss or misuse.

6.5. The shelf life of primary documents, accounting registers, accounting reports and balance sheets in the archives of an enterprise, institution is determined in accordance with the List of standard documentary materials generated in the activities of ministries and other institutions, organizations and enterprises, indicating the storage periods for materials approved by the Main Archive Directorate under the Council of Ministers of the USSR .

6.6. The safety of primary documents, accounting registers, accounting reports and balance sheets, their execution and transfer to the archive is ensured by the chief accountant of the enterprise, institution.

The issuance of primary documents, accounting registers, accounting reports and balance sheets from the accounting department and from the archives of the enterprise, institution to employees of other structural divisions of the enterprise, institution, as a rule, is not allowed, and in some cases can only be carried out by order of the chief accountant.

6.7. Withdrawal of primary documents, accounting registers, accounting reports and balance sheets from enterprises, institutions can be carried out only by bodies of inquiry, preliminary investigation, prosecutor's office and courts on the basis of a decision of these bodies in accordance with the current criminal procedure legislation of the USSR and the Union republics. The withdrawal is documented in a protocol, a copy of which is handed against receipt to the relevant official of the enterprise, institution.

With the permission and in the presence of representatives of the bodies making the seizure, the relevant officials of the enterprise, institutions can make copies of the documents being seized, indicating the grounds and date of their seizure.

If incomplete volumes of documents are seized (not filed, not numbered, etc.), then with the permission and in the presence of representatives of the bodies making the seizure, the relevant officials of the enterprise, institutions can finalize these volumes (make an inventory, number the sheets, lace, seal , certify with your signature, seal).

6.8. In case of loss or destruction of primary documents, the head of the enterprise, institution appoints by order a commission to investigate the causes of loss, death.

In necessary cases, representatives of the investigating authorities, security and state fire supervision are invited to participate in the work of the commission.

The results of the commission's work are formalized by an act, which is approved by the head of the enterprise, institution. A copy of the act is sent to a higher organization.

Responsibility for the safety of documents of the organization

For violation of the terms and procedure for storing documents, administrative responsibility is established in accordance with the Code of Administrative Offenses of the Russian Federation.

The head of the company is responsible for the storage of accounting documents.

At the same time, the head of the organization will be responsible for organizing the storage of primary accounting documents, accounting registers and financial statements in the organization:

Article 7. Organization of accounting

1. Accounting and storage of accounting documents shall be organized by the head of an economic entity.

2. In the event that an individual entrepreneur, a person engaged in private practice, keep accounting in accordance with this Federal Law, they themselves organize accounting and storage of accounting documents, and also bear other obligations established by this Federal Law for the head of an economic subject.

3. The head of an economic entity, with the exception of a credit organization, shall be obliged to entrust bookkeeping to the chief accountant or other official of this entity, or to conclude an agreement on the provision of accounting services. The head of a credit organization is obliged to entrust accounting to the chief accountant. The head of a small and medium-sized business may take over the accounting.

For violations of the rules for storing personnel documentation, liability is also provided, which is regulated by the Code of Administrative Offenses of the Russian Federation. This can be either a warning or a fine of 300-500 rubles:

Article 13.20. Violation of the rules of storage, acquisition, accounting or use of archival documents

Violation of the rules for storing, compiling, recording or using archival documents, with the exception of cases provided for in Article 13.25 of this Code - (as amended by Federal Law No. 9-FZ of 09.02.2009) up to three hundred rubles; on officials - from three hundred to five hundred roubles. (as amended by Federal Law No. 116-FZ of June 22, 2007).

Table: "Terms of storage of documents of organizations"

According to federal laws and other regulatory legal acts of the Russian Federation.

Type of document Shelf life Legislative rationale
Register of employees leaving on business trips from the sending organization At least 5 years Order of the Ministry of Health and Social Development of the Russian Federation of September 11, 2009 No. 739n “The procedure for accounting for employees leaving on business trips from the sending organization and arriving at the organization to which they are seconded”
Register of employees who arrived at the organization to which they are seconded
The second copy of the report on the accident at work approved by the employer, together with the materials of the investigation At least 45 years old According to the Labor Code of the Russian Federation
The second copy of the act on the investigation of a group accident at work, a severe accident at work, an accident at work with a fatal outcome, together with the materials of the investigation
Journal of registration of accidents at work At least 45 years old Decree of the Ministry of Labor of the Russian Federation of October 24, 2002 No. 73
Second copies of the approved and sealed act of the form N-1 (N-1PS) and the act on the investigation of the accident drawn up in the established cases with copies of the investigation materials
Acts on the investigation of accidents, qualified by the results of the investigation as not related to production, together with the materials of the investigation
Occupational disease case report together with investigation materials At least 75 years old Decree of the Government of the Russian Federation of December 15, 2000 No. 967
Operating logs At least 3 years Decree of the Ministry of Labor of the Russian Federation of December 22, 2000 No. 92
Information about payments, including their clarification At least 5 years Rules for the provision by the Federal Treasury of information services for accounting for accruals and facts of payment by individuals and legal entities of state duties, cash payments (fines) and fees, approved. Order of the Treasury of the Russian Federation dated June 29, 2011 No. 252
Documents signed with an electronic digital signature, the compilation and presentation of which is provided for by the Procedure (together with the signature key certificate used to generate the EDS of these documents) During the period established for the storage of invoices Order of the Ministry of Finance of the Russian Federation dated April 25, 2011 No. 50n “Procedure for issuing and receiving invoices in electronic form via telecommunication channels using an electronic digital signature”
Sales book and additional sheets of the sales book, compiled on paper or in electronic form At least 4 years Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 “Rules for maintaining a sales book used in calculating value added tax
Documents on exemption from advance payment of excise duty and notification (notices) on exemption from payment of advance payment At least 4 years Tax Code of the Russian Federation
Journal of registration of federal special stamps received by the organization At least 5 years Order of Rosalkogolregulirovanie dated June 24, 2010 No. 42n "Procedure for accounting for federal special marks, as well as the destruction of unused, damaged and non-compliant federal special marks by an organization engaged in the production of alcoholic beverages in the territory of the Russian Federation"
Journal of registration of applied federal special stamps on alcoholic products
Destruction log for unused, damaged and non-conforming federal special stamps
Excise stamp registers At least 3 years Decree of the Government of the Russian Federation of February 20, 2010 No. 76 "Rules for the manufacture of excise stamps for marking tobacco products imported into the customs territory of the Russian Federation, their acquisition, marking tobacco products with them, accounting, identification and destruction of damaged excise stamps"
Special stamps registers At least 3 years Decree of the Government of the Russian Federation of January 26, 2010 No. 27 "Rules for the manufacture of special stamps, their acquisition, labeling of tobacco products with them, accounting, identification and destruction of damaged special stamps"
Primary accounting documents, accounting registers and financial statements At least 5 years Federal Law No. 402-FZ dated 06.12.2012 "On Accounting"
Working chart of accounts, other accounting policy documents, coding procedures, computer data processing programs (with an indication of the timing of their use)
Primary accounting documents, accounting registers, accounting (financial) statements
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
Inventory cards for retired fixed assets Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n "Guidelines for accounting for fixed assets"
Uniform accounting form for humanitarian assistance (assistance) No. GP-1 (together with documents related to the supply of humanitarian assistance) Decree of the State Statistics Committee of the Russian Federation No. 21, the Ministry of Finance of the Russian Federation No. 29n of 04/03/2001 "Instructions for filling out a unified form of accounting for humanitarian aid"
Work documents At least 5 years Decree of the Government of the Russian Federation of September 23, 2002 No. 696 “Rules (standard) No. 2 “Audit Documentation””
Documents evidencing the functioning of the quality control system For a period of time sufficient for monitoring persons to assess compliance with the principles and procedures for quality control of the services of an audit organization, or for a longer period if required by the regulatory legal acts of the Russian Federation Decree of the Government of the Russian Federation of September 23, 2002 No. 696 “Control of the quality of services in audit organizations”
Information about notifications sent to the client and received from the client At least 3 years Federal Law No. 161-FZ dated June 27, 2011 "On the National Payment System"
Copies of documents (roots) packed in sealed bags confirming the amount of cash received (including with the use of payment cards) At least 5 years Decree of the Government of the Russian Federation of May 6, 2008 No. 359 “Regulations on the implementation of cash settlements or settlements using payment cards without the use of cash registers”
Documentation related to the production, sale, technical support, acquisition, registration, commissioning, operation and decommissioning of CCPs, as well as used control tapes, fiscal memory drives and software and hardware that provide uncorrectable registration and non-volatile long-term storage of information At least 5 years from the end date of their use Decree of the Government of the Russian Federation of July 23, 2007 No. 470 "Regulations on the registration and use of cash registers used by organizations and individual entrepreneurs"
Control tapes, cashier-operator's book and other documents confirming cash settlements with buyers (clients) At least 5 years Decree of the Government of the Russian Federation of July 30, 1993 No. 745 "Regulations on the use of cash registers in the implementation of cash settlements with the population"
Forms of synthetic and analytical accounting: - statement of balances on the accounts of a credit institution; - personal accounts; - report about incomes and material losses At least 5 years Bank of Russia Ordinance No. 2346-U, dated November 25, 2009, “On the Electronic Storage of Separate Documents in a Credit Institution Related to the Registration of Accounting, Settlement and Cash Transactions in Organizing Bookkeeping Works”
Settlement documents, payment orders, originally drawn up or received in electronic form
Memorial warrants
Cash documents that do not contain the signature of the client (payer, recipient): - incoming cash order 0402008, which does not contain the signature of the client (payer); - expenditure cash order 0402009, which does not contain the signature of the client (recipient)
Statements of open and closed accounts
Cash journal on receipt
Cash journal by expense
Register of operations with cash currency and checks
Register of payments for receiving cash for utility, tax and other payments
Order to reflect in accounting the accrued interest on attracted and placed funds
Electronic journals generated when performing transactions using an ATM and (or) an electronic terminal, registers of payments for transactions using payment cards
Cash documents, accounting documents, accounting registers and accounting (financial) statements At least 5 years Bank of Russia Regulation No. 302-P dated March 26, 2007 "Rules for Maintaining Accounting Records in Credit Institutions Located on the Territory of the Russian Federation"
Text for the case (stitching) with cash documents (code according to OKUD 0402433) At least 5 years Regulation of the Bank of Russia No. 318-P dated 24.04.2008 “Procedure for Conducting Cash Operations and Rules for the Storage, Transportation and Collection of Banknotes and Coins of the Bank of Russia in Credit Institutions in the Russian Federation”
Reporting on paper At least 5 years Bank of Russia Ordinance No. 1375-U, dated January 16, 2004, “Rules for Compiling and Submitting Reports by Credit Institutions to the Central Bank of the Russian Federation”
All documents, file cabinets, journals, reporting materials and records of depository accounting (analytical and synthetic): - in the depository before being transferred to the archive; - archived At least 3 years from the date the document was received by the depository, the latest changes were made to the card index or journal, the report was prepared or the entry was corrected At least 5 years from the date of transfer to the archive Bank of Russia Order No. 02-259 dated July 25, 1996 “Rules for Keeping Records of Custody Operations of Credit Institutions in the Russian Federation”
Information on closed custody accounts: - prior to its transfer to the archive; - archived At least 3 years from the date of closure At least 5 years from the date of transfer to the archive
Accepted instructions of the depository: - in the file of instructions of the depository; - archived Within 3 years after completion of the operation At least 5 years after acceptance into the archive
Documents of the governing bodies of the credit institution and internal regulations Permanently (after completion of liquidation procedures) Addendum to Bank of Russia Letter No. 169-T dated 05.08.1998 “Archives and Destruction of Documents in the Liquidation of Credit Institutions”
Documents on acceptance and transfer of branches
Documents of audits and inspections of a credit institution, reports on various types of activities Shelf life is given in the appendix
Documents on the work of a credit institution with securities and investment funds
Documents establishing the credit institution's ownership of land, buildings, structures, equipment, and documents on the economic activities of the credit institution
Documents of the credit organization on personnel work
Documents on the work of a credit institution with legal entities and individuals
Documents on currency transactions
Credit work documents
Documents on claim work, correspondence with law enforcement agencies 3 years (after completion of liquidation procedures)
Credit histories Within 15 years from the date of the last change in the information contained in the credit history Article of the Federal Law of December 30, 2004 No. 218-FZ “On Credit Histories”
Electronic Documents At least 5 years Order of the Federal Service for Financial Markets of the Russian Federation No. 10-21/pz-n dated March 25, 2010 "The procedure for organizing electronic document management when submitting electronic documents with an electronic digital signature to the Federal Service for Financial Markets"
A copy of the paper reporting form and copies of the files of the electronic reporting form (electronic document) At least 5 years Order of the Federal Financial Markets Service of the Russian Federation No. 09-49/pz-n dated November 19, 2009 “Procedure and Deadline for Reporting by Professional Participants of the Securities Market”
Reports of the controller on the verification of the revealed violation by the professional participant of the securities market of the requirements of the legislation of the Russian Federation, including regulatory legal acts of the federal executive body for the securities market, and internal documents of the professional At least 5 years, unless otherwise provided by regulatory legal acts of the Russian Federation Order of the Federal Financial Markets Service of the Russian Federation No. 06-29/pz-n dated March 21, 2006 “Regulations on Internal Control of a Professional Participant in the Securities Market”
Documents that are the basis for entry in internal accounting registers and other internal accounting documents, including copies of reports to clients Within 5 years, unless otherwise provided by regulatory legal acts of the Russian Federation Decree of the Federal Commission for the Securities Market of the Russian Federation No. 32, of the Ministry of Finance of the Russian Federation No. 108n of December 11, 2001 “Procedure for maintaining internal accounting of transactions, including futures transactions, and operations with securities by professional participants in the securities market engaged in brokerage, dealer activities and securities management activities”
Documents related to the implementation of professional activities in the securities market Within 5 years, unless otherwise provided by the legislation of the Russian Federation Order of the Federal Financial Markets Service of the Russian Federation of December 28, 2010 No. 10-78 / pz-n "Regulations on the activity of organizing trading in the securities market"
Copies of primary documents relating to the rights to property in which funds of pension reserves are placed (pension savings funds are invested), including deeds of transfer or other documents on the transfer of the said property At least 3 years Decree of the Government of the Russian Federation of April 16, 2008 No. 269 "Regulations on the specifics of the activities of a specialized depository of a non-state pension fund"
Copies of documents confirming the right to real estate in which pension reserves are placed, as well as reports on the valuation of said real estate
Copies of agreements on trust management of pension reserves (pension savings funds) concluded by the fund with the management companies of the fund, copies of changes made to these agreements, as well as copies of documents confirming the termination of these agreements
Copies of agreements on the basis of which the placement of pension reserves (investment of pension savings) is carried out, changes made to these agreements, as well as copies of documents confirming the termination of these agreements
Copies of the pension rules of the fund and the changes made to them, registered in the manner established by the authorized federal body
Orders and other documents received or prepared by a specialized depository in respect of property in which pension reserves are placed (pension savings are invested)
Copies of documents confirming the preliminary consent of the specialized depository to the disposal of pension reserves (pension savings funds)
Copies of the document defining the accounting policy adopted by the fund, as well as documents on its change
Documents on pension accounts: - non-state pension provision; - funded part of labor pension Within 3 years starting from the date of fulfillment of one's obligations under the pension contract Throughout the life of the insured person, and after his death - within the period stipulated by the procedure for storing pension files in accordance with the legislation of the Russian Federation Federal Law No. 75-FZ dated 07.05.1998 "Non-State Pension Funds"
A log containing information about detected violations, as well as information about their elimination For at least 5 years, unless otherwise provided by regulatory legal acts of the Russian Federation Order of the Federal Financial Markets Service of the Russian Federation No. 08-23/pz-n dated June 3, 2008 “Requirements for the rules for organizing and exercising internal control in a non-state pension fund”
Reports of the controller on the results of inspections
Original documents confirming the information disclosed in accordance with the Regulations At least 5 years from the date of its publication or distribution, unless other storage periods are established by federal laws or other legal acts of the Russian Federation Order of the Federal Financial Markets Service of the Russian Federation No. 05-23/pz-n dated June 22, 2005 “Regulations on the requirements for the procedure and timing of disclosure of information related to the activities of joint-stock investment funds and management companies of mutual investment funds, as well as the content of disclosed information”
Documents related to the system of maintaining the register of securities owners or depositary accounting, as well as documents related to the registration and transfer of rights to securities At least 5 years from the date of their receipt by the holder of the register of holders of securities or the depository and the transaction with securities, if such documents were the basis for its completion Federal Law No. 39-FZ of April 22, 1996 "Securities Market"
Untransmitted original documents on the basis of which operations were carried out in the register of securities holders Within 5 years after the termination of the registry agreement Order of the Federal Financial Markets Service of the Russian Federation No. 10-77/pz-n dated December 23, 2010 “Regulations on the procedure for interaction when transferring documents and information that make up the system for maintaining the register of securities holders”
Documents and information of the securities holders register maintenance system: - on paper; - in electronic form (with the exception of those transferred to a self-regulatory organization) At least 5 years For the duration of the registrar's license to maintain the registry
Electronic documents related to the maintenance of registers of securities holders submitted by registrars During the entire period of its activity
Documents on the basis of which operations were carried out in the register of registered securities holders At least 5 years Order of the Federal Financial Markets Service of the Russian Federation of July 29, 2010 No. 10-53/pz-n “Some Issues of Maintaining the Register of Securities Owners”
Documents on paper, submitted by persons who applied for certification of the authenticity of the signature Within 5 years or within the period established by the agreement, on the basis of which a professional participant in the securities market is required to certify the authenticity of the signature of individuals on documents on the transfer of rights to securities and rights secured by securities Order of the Federal Financial Markets Service of the Russian Federation No. 10-10/pz-n dated February 18, 2010 “Regulations on the Procedure for Certifying the Authenticity of a Signature by Professional Participants in the Securities Market”
Damaged, invalid and unclaimed policies and temporary certificates At least 3 years Order of the Ministry of Health and Social Development of the Russian Federation of February 28, 2011 No. 158n "Rules of Compulsory Medical Insurance"
Copies or electronic versions of publications of the information specified in clause 182 of the Rules
Description of destroyed documents 3 years Order of the Ministry of Finance of the Russian Federation dated December 29, 2010 No. 193n "List of documents the safety of which insurers are required to ensure, and requirements for ensuring the safety of such documents"
Documents containing data necessary for calculating insurance reserves at each reporting date for each contract relating to insurance other than life insurance At least 5 years from the date of full fulfillment of obligations under the contract Order of the Ministry of Finance of the Russian Federation of June 11, 2002 No. 51n "Rules for the formation of insurance reserves for insurance other than life insurance"
Documents and materials on ongoing currency transactions Within at least 3 years from the date of the relevant currency transaction, but not earlier than the term of the contract Federal Law No. 173-FZ dated December 10, 2003 "Currency regulation and currency control"
Certified copies of supporting documents submitted by residents and non-residents in the course of foreign exchange transactions At least 3 years from the date of submission by a resident or non-resident of supporting documents (copies of documents) and information Decree of the Government of the Russian Federation of February 17, 2007 No. 98 "Rules for the submission by residents and non-residents of supporting documents and information when carrying out foreign exchange transactions to foreign exchange control agents, with the exception of authorized banks"
Documents submitted by a resident and a non-resident to an authorized bank when carrying out foreign exchange transactions At least 3 years from the date of placing the document in the currency control materials Bank of Russia Instruction No. 117-I, dated June 15, 2004, “Procedure for the Submission by Residents and Non-Residents to Authorized Banks of Documents and Information When Performing Foreign Exchange Operations, the Procedure for Accounting for Foreign Exchange Operations by Authorized Banks and Issuing Transaction Passports”
Documents placed in the dossier on the transaction passport At least 3 years from the date of closing the transaction passport
Acts and Protocols for testing the quantity and quality of goods exported from the Russian Federation Within 3 years Order of the VEC of the Russian Federation of 06.05.1999 No. 88 "Regulations on the procedure for conducting an expert assessment of the quantity and quality of goods exported from the Russian Federation"
Documents containing the information specified in Art. 7 of the Federal Law of 07.08.2001 No. 115-FZ, and information necessary for personal identification Federal Law No. 115-FZ dated 07.08.2001 “Combating the legalization (laundering) of proceeds from crime and the financing of terrorism”
Documents received as a result of the implementation of internal control rules and programs for its implementation Decree of the Government of the Russian Federation of June 10, 2010 No. 967-r “Recommendations on the development of internal control rules by organizations engaged in transactions with funds or other property in order to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism
Documents received as a result of identification of the client, client representative, beneficiary, as well as documents related to the client's activities (including correspondence documents and other documents at the discretion of the organization) For at least 5 years from the date of termination of the relationship with the client Order of Rosfinmonitoring dated February 17, 2011 No. 59 “Regulations on the requirements for the identification of clients and beneficiaries, including taking into account the degree (level) of the risk of the client’s transactions for the purpose of legalization (laundering) of proceeds from crime and financing of terrorism”
Documents confirming information about transactions with cash or other property subject to control, as well as documents confirming that organizations (persons) have sent information about transactions to Rosfinmonitoring, based on Article 7 of Federal Law No. 115-FZ At least 5 years from the date of termination of the relationship with the client Rosfinmonitoring Order No. 245 dated 05.10.2009 “Combating the legalization (laundering) of proceeds from crime and the financing of terrorism”
Messages sent by an organization (person) to Rosfinmonitoring
Documents related to anti-money laundering At least 5 years dated October 30, 2000 "General Directives on Combating Money Laundering in the Private Banking Sector (Wolfsberg Principles)"
Questionnaire (dossier) of the client At least 5 years from the date of termination of the relationship with the client Bank of Russia 19.08.2004 No. 262-P “Regulations on the identification of clients and beneficiaries by credit institutions in order to counteract the legalization (laundering) of proceeds from crime and the financing of terrorism”
Notifications received from credit institutions: - on the decision of the credit institution not to send information about a suspicious transaction received from its branch to the authorized body; - on the acceptance (non-acceptance) by the authorized body of the information provided by the branch provided for by Federal Law No. 115-FZ of 07.08.2001 and relating to transactions that were detected in the specified branch of the credit institution (in this case, instead of notification, the credit institution may send a copy of the notice to the branch in the form of an electronic message (IES)) At least 5 years from the date of receipt Bank of Russia No. 321-P, dated August 29, 2008, “Regulations on the Procedure for Credit Institutions to Submit to the Authorized Body the Information Provided for by the Federal Law “On Combating the Legalization (Laundering) of Criminally Obtained Proceeds and the Financing of Terrorism”
Sent by a credit institution to the authorized body of the IES, for which IESs were received on acceptance by the territorial institution, as well as the indicated IESs of the territorial institution and IESs of the authorized body received by the credit institution in response to this IES (in electronic form)
Copies of documents obtained on the basis of the Federal Law "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism" and Regulations of the Bank of Russia No. 262-P, which can be used as evidence in criminal, civil and arbitration proceedings, Messages , as well as other documents and business correspondence At least 5 years after the termination of obligations between the credit institution and the client Bank of Russia Letter No. 99-T, dated July 13, 2005, “Recommendations on the Development by Credit Institutions of Internal Control Rules for the Purpose of Countering the Legalization (Laundering) of Proceeds from Crime and the Financing of Terrorism”
Reports of arbitration managers and other documents approved by the decision of the general meeting of members of the self-regulatory organization Within 5 years from the date of submission of the relevant document Federal Law No. 127-FZ of October 26, 2002 "Insolvency (Bankruptcy)"
Acts of inspections of the activities of its members as arbitration managers with all applications During the entire period of their activity Decree of the Government of the Russian Federation of June 25, 2003 No. 366 “Rules for conducting an audit of the activities of its members by a self-regulatory organization of arbitration managers”
Applications for participation in open auctions and other documents submitted by applicants, bidders, as well as protocols on the results of open auctions (in electronic form) Within 10 years from the date of approval of the protocol on the results of open tenders Order of the Ministry of Economic Development of the Russian Federation of February 15, 2010 No. 54 “Requirements for electronic platforms and operators of electronic platforms when conducting open auctions in electronic form when selling property (enterprise) of debtors in the course of bankruptcy proceedings”
Information entered in the register of certificates During the entire period of activity of the certification center, unless a shorter period is established by regulatory legal acts of the Russian Federation Federal Law No. 63-FZ of April 6, 2011 "Electronic Signature"
The information specified in Part 1 of Art. 15 of the Federal Law "On Electronic Signature"
Signing key certificate in the form of an electronic document: - after its cancellation - in archival storage mode Not less than the limitation period established by federal law for the relationships specified in the signature key certificate. Not less than 5 years Federal Law No. 1-FZ of January 10, 2002 "Electronic Digital Signature"
Information entered in the register of qualified certificates of electronic signature verification keys Throughout the term Activities of an accredited certification center, if a shorter period is not established by regulatory legal acts of the Russian Federation Order of the Ministry of Telecom and Mass Communications of the Russian Federation dated October 05, 2011 No. 250 "Formation and maintenance of registers of qualified certificates of electronic signature verification keys, as well as provision of information from such registers"
Log At least 1 year from the date of the last entry in it Law of the Russian Federation of December 27, 1991 No. 2124-1 "Mass Media"
Advertising materials or their copies, including all changes made to them, as well as contracts for the production, placement and distribution of advertising (except for documents for which otherwise is established by the legislation of the Russian Federation) Within a year from the date of the last distribution of advertising or from the date of expiration of such contracts Federal Law No. 38-FZ of March 13, 2006 "Advertising"
Until the date of entry into force of the technical regulation adopted by the relevant regulatory legal act Federal Law No. 184-FZ of December 27, 2002 "Technical Regulation"
Comments received in writing from stakeholders Before approval of the national standard
Declaration of Conformity and Evidence Materials Within 10 years from the date of expiration of the validity of such a declaration, unless another period of their storage is established by the technical regulations
Registered declaration of conformity together with the documents on the basis of which it was adopted At least 3 years after the expiration date Decree of the Government of the Russian Federation of July 7, 1999 No. 766 "Procedure for the adoption of a declaration of conformity and its registration"
Container label for disinfectants The entire period of storage (sale) of the disinfectant Decree of the Chief State Sanitary Doctor of the Russian Federation dated June 9, 2003 No. 131
A copy of the certificate of conformity and the documents that served as the basis for obtaining it For at least 2 years after its expiration Federal Law No. 88-FZ dated June 12, 2008 "Technical Regulations for Milk and Dairy Products"
Technical documentation, including documents confirming compliance on the territory of the member states of the Customs Union: - for gas-using equipment; - a batch of gas-using equipment (single product) Within at least 10 years from the date of removal (termination) from the Production of this Equipment Within at least 10 years from the date of sale of the last product from the batch Decision of the Commission of the Customs Union dated 09.12.2011 No. 875 "Safety of devices operating on gaseous fuel"
A set of documents for light industry products: - for mass-produced products; - per production batch Within at least 5 years from the date of withdrawal (termination) from the production of light industry products Within at least 5 years from the date of sale of the last product from the batch Decision of the Commission of the Customs Union dated 09.12.2011 No. 876 "Safety of light industry products"
Declaration of conformity and documents included in the evidentiary materials Within 10 years from the date of expiration of the declaration of conformity due to the removal of products from production or the sale of the last product from the declared batch of personal protective equipment Decision of the Commission of the Customs Union dated 09.12.2011 No. 878 "Safety of personal protective equipment"
A set of documents for: - personal protective equipment; - a batch of personal protective equipment For at least 10 years from the date of removal (termination) from the production of this personal protective equipment. For at least 10 years from the date of sale of the last product from the batch
A set of documents for: - technical means; - a batch of technical means Within at least 10 years from the date of removal (termination) from production of this Technical means Within at least 10 years from the date of sale of the last product from the batch Commission of the Customs Union dated 09.12.2011 No. 879 "Electromagnetic compatibility of technical means"
Documents containing information on the basis of which foreign economic transactions are recorded for the purposes of export control Federal Law of July 18, 1999 No. 183-FZ "Export Control"
Accounting journals and accounting documents At least 3 years, if a longer storage period is not established by the legislation of the Russian Federation Order of the FSTEC of the Russian Federation of March 31, 2010 No. 165 "The procedure for accounting for foreign economic transactions for the purposes of export control"
Documentation related to the examinations Within 3 years, if a longer storage period is not established by the legislation of the Russian Federation Decree of the Government of the Russian Federation of June 21, 2001 No. 477 "Regulations on conducting an independent identification examination of goods and technologies for the purpose of export control"
The income and expenditure documents specified in par. 5 p. 3.5 Instructions At least 3 years Order of Roshydromet dated February 26, 2007 No. 58 "Instruction on the procedure for accounting, storage and transfer of means of active influence by one specialized organization to another specialized organization"
Surveyor documentation listed in clause 428 of the Instruction Within 3 years from the date of completion of the works displayed in it Decree of the Gosgortekhnadzor of the Russian Federation dated 06/06/2003 No. 73 "Instruction for the production of mine surveying"
Calculation logs that served as the basis for drawing up the drawings specified in paragraph 428 of the Instructions, as well as photometric survey materials - images (negatives) and lists of GCP coordinates used to orient (correct) stereo models At least 3 years
The drawings listed in paragraph 429 of the Instruction, as well as the calculation logs that served as the basis for their compilation Until the liquidation of individual facilities and until the redemption of mine workings
The drawings listed in clause 430 of the Instruction, as well as the calculation logs that served as the basis for their compilation Before the liquidation of the mining enterprise
The drawings listed in clause 431 of the Instruction, as well as the calculation logs that served as the basis for their compilation Permanent (not subject to destruction)
Documentation for the shipment of commercial raw materials During the operating year Decree of the Gosgortekhnadzor of the Russian Federation dated 06.06.2003 No. 71
Accounting cards for individual exposure doses of personnel Decree of the Chief State Sanitary Doctor of the Russian Federation of March 12, 2003
Copies of records of individual doses of external exposure of group A personnel working with radiation screening units (LDU) Within 50 years after the dismissal of the employee Decree of the Chief State Sanitary Doctor of the Russian Federation of June 16, 2008 No. 37
Copies of records of individual doses of external exposure of group A personnel For 50 years Decree of the Chief State Sanitary Doctor of the Russian Federation dated June 16, 2008 No. 36, and annexes No. 3, No. 5, No. 6, No. 7, No. 8, No. 10, No. 11 to them
Journals, the forms of which are given in appendices No. 3, No. 5, No. 6, No. 7, No. 8, No. 10 and No. 11 to SanPiN 2.6.1.2368-08 Constantly
Contracts for the provision of detective services and acts for the performance of work Within 5 years Law of the Russian Federation of March 11, 1992 No. 2487-1 "Private detective and security activities in the Russian Federation"
Documents confirming the purchase of special funds Until the head of the private security organization decides to destroy them, sell (transfer) Decree of the Government of the Russian Federation of August 14, 1992 No. 587 “Rules for the acquisition, accounting, storage and carrying of special means, the acquisition and circulation of firearms and cartridges for them, used in the course of private security activities”
Cases with accounting documents, registers, books and magazines of weapons Within 10 years (or until the written permission of the internal affairs body exercising control over the activities of this legal entity for their destruction) Order of the Ministry of Internal Affairs of the Russian Federation of April 12, 1999 No. 288 "Instructions for organizing the work of internal affairs bodies to control the circulation of civilian and service weapons and cartridges for them on the territory of the Russian Federation"
Recorder data At least 3 months Decree of the Gosgortekhnadzor of the Russian Federation dated April 24, 2003 No. 24
Technology magazines Before plant overhaul
Materials obtained as a result of the examination of a hazardous facility (contract, conclusion of the examination of a hazardous facility, correspondence, other documents) During the term of the contract of compulsory insurance of civil liability of the owner of the hazardous facility Order of the Ministry of Emergency Situations of the Russian Federation of December 30, 2011 No. 807 "Guidelines for the examination of a hazardous facility, as well as the interaction of owners of hazardous facilities, insurers, specialized organizations and specialists carrying out the examination of hazardous facilities"
Expert reports For the duration of the license Decree of the Gosgortekhnadzor of the Russian Federation of November 6, 1998 No. 64
Acts drawn up in the prescribed form based on the results of running the casing string and its cementing, along with the conclusions of geophysical organizations on the actual state of the cement stone behind the casing strings Throughout the entire period of operation of the well (stored in the well file) Decree of the Gosgortekhnadzor of the Russian Federation dated 05.06.2003 No. 56
Declaration of conformity for automotive and aviation gasoline, diesel and marine fuel, jet fuel and heating oil (together with evidentiary materials) Within 3 years from the date of its expiration Order of Rostekhregulirovanie dated December 25, 2008 No. 743-st
Documents and materials confirming the certification of the specified products Not less than the validity period of the certificate
Documentation for the construction of wells in the areas of occurrence of potassium salts Constantly Decree of the Gosgortekhnadzor of the Russian Federation dated 04.02.2002 No. 8
Analysis results presented in the form of reports For the entire period of field development and liquidation work
Reports, radiographic images, magnetic tapes or charts Within a year after putting the gas pipeline into operation Decree of the Gosgortekhnadzor of the Russian Federation of March 18, 2003 No. 9, and Appendix No. 3 thereto
During the entire period of operation of a hazardous production facility (until liquidation)
Work permits At least 1 year from the date of its closure
Work permits issued for the initial start-up of gas, tie-in into an existing gas pipeline, shutdown of gas pipelines with welding tightly at branch points Permanently (stored in the executive and technical documentation for this gas pipeline)
Journal of registration of work permits for the production of gas hazardous work At least 5 years
Design and executive documentation During the entire period of operation of a hazardous production facility (until liquidation) Decree of the Gosgortekhnadzor of the Russian Federation dated May 27, 2003 No. 40
Work permits At least 1 year
Work permits issued for the primary discharge of gas, the performance of repair work using welding on elements of process gas pipelines and tanks in the ground Permanently (stored in the executive and technical documentation of the LPG facility)
Logs for registration of work permits At least 5 years
Logbook for monitoring the operation of a stationary degassing station (DS) (mobile degassing unit (DU)) The entire period of operation of the DS (DU) Order of Rostekhnadzor dated December 1, 2011 No. 679 "Instruction for the degassing of coal mines"
Journal of vacuum-gas surveys of the degassing network The entire period of operation of the degassing network of the mine
Degassing wells log book The entire period of operation of the excavation site
Journal of inspection and repair of degassing gas pipelines The entire period of operation of the degassing system of the mine
Certificate of acceptance of underground degassing wells The entire period of operation of the excavation site. For wells drilled into old goafs - the entire period of well operation
Certificate of acceptance of degassing wells drilled from the surface The entire period of operation of the excavation site. For wells drilled into old goafs - the entire period of operation of the well.
Operating parameters of the main fan installations, characterizing it as an element of the mine ventilation system, transferred to the aerogas control system (AGK) At least 1 year Order of Rostekhnadzor dated December 1, 2011 No. 678 "Regulations on air-gas control in coal mines"
Data characterizing the ventilation of blind workings
Gateway Status Data
Written instruction from the head of the section on temporary blocking of the automatic shutdown of power supply when the ventilation air jets in the locks are short-circuited
Data on the controlled parameters of operation of gas suction units
Data from the control systems of the vacuum pumping station and degassing pipelines and the efficiency of the degassing system
Information from sensors used to detect fires and detect the initial stages of fires
Data received from sensors of the main measuring channels
Data on all software measurements (configuration, technological programs, settings, applied technological programs for underground monitoring and control devices) associated with measurement algorithms, AGC and automatic gas protection (AGS)
Documentation on the AGC system of the mine At least 1 year after the Termination of operation of the controlled facility
Outfit vouchers At least 6 months Decree of the Gosgortekhnadzor of the Russian Federation dated 05.06.2003 No. 50
Test report and technical documentation During the validity period of the certificate, but not less than 5 years Decree of the State Standard of the Russian Federation dated 04.04.1997 No. 7 "Rules for the certification of products in the system of certification of metalworking machine tools"
Production Evaluation Protocol
Product instruction manual At least 5 years
OS Logs
OS reports
Test reports IL (IC)
Registration logs of IL (IC)
The State Register of the GOST R Certification System, which is maintained by the OS and which contains the main information included in the certificates of conformity
Sheets for issuing certificates of conformity in OS
Sheets for issuing copies of certificates of conformity in OS
Sheets for issuing licenses for the use of the mark of conformity in the operating system
Summary reports on the work of OS and IL (IC) and copies of certificates of conformity sent to the State Standard of Russia
Summary information on the work of the OS and IL (IC), sent to the Central Body of the Certification System for Metalworking Machine Tools (DSP)
Journal of registration of the process of denaturation (introduction of denaturing substances) of ethyl alcohol and alcohol-containing non-food products and the content of denaturing substances in them At least 5 years after completion of its completion Order of Rosalkogolregulirovanie dated April 30, 2010 No. 30n “Procedure for keeping a log of the denaturation process (introduction of denaturing substances) of ethyl alcohol and alcohol-containing non-food products, and the content of denaturing substances in them”
One copy of the thesis accepted for defense and two copies of the abstract Indefinitely (stored in the library, as a manuscript) Order of the Ministry of Education and Science of the Russian Federation of December 12, 2011 No. 2817 "Regulations on the Council for the Defense of Dissertations for the Degree of Candidate of Science, for the Degree of Doctor of Science"
The second copy of the attestation file of the applicant For 10 years (stored in the dissertation council)
One copy of the abstract and dissertation (in case of a negative result of the dissertation defense) For 10 years (stored in the dissertation council)
Journals of registration of issued diplomas of Doctor of Science and Candidate of Science Order of the Ministry of Education and Science of the Russian Federation dated January 24, 2012 No. 37 “Procedure for issuing and issuing diplomas and duplicate diplomas of a doctor of science and a candidate of science, as well as replacing diplomas”
Journals of registration of issued certificates of academic titles of professor in the department, associate professor in the department, professor in the specialty and associate professor in the specialty Permanently (stored as strictly accountable documents) Order of the Ministry of Education and Science of the Russian Federation dated January 24, 2012 No. 38 “The procedure for issuing and issuing certificates of academic titles of a professor in a department, an associate professor in a department, a professor in a specialty and an associate professor in a specialty and their duplicates”
Attestation cases: - postponed until 1945 inclusive; - cases of persons approved in the academic rank of professor, pending until 1991 inclusive; - similar cases pending after 1991; - cases of persons approved in the academic ranks of associate professor and senior researcher (regardless of the period of approval) Continuous Continuous 10 years EPC 5 years EPC Rosarchive dated 05.12.2008 No. 4/2191 "Terms of storage of attestation files of persons approved in the academic rank of associate professor, senior researcher, professor"
Stubs of medical birth certificates Within 1 calendar year after the end of the year when the Medical Certificate was issued (stored at the place of issue) Ministry of Health and Social Development of the Russian Federation dated January 19, 2009 No. 14-6 / 10 / 2-178
Medical death certificate stubs
Stubs of medical certificates of perinatal death
Sick leave forms Within 3 years Order of the FSS of the Russian Federation No. 18, the Ministry of Health of the Russian Federation No. 29 dated 01.29.2004 "Instruction on the procedure for providing forms for disability certificates, their accounting and storage"
Damaged sick leave forms
Copy of the final act For 50 years Order of the Ministry of Health and Social Development of the Russian Federation of April 12, 2011 No. 302n "The procedure for conducting mandatory preliminary (when applying for a job) and periodic medical examinations (examinations) of workers employed in hard work and in work with harmful and (or) dangerous working conditions"
The second copy of the act of medical examination for the state of intoxication of the person who drives the vehicle (form No. 307 / y-05) Within 3 years Order of the Ministry of Health of the Russian Federation dated July 14, 2003 No. 308 "Instruction given in Appendix No. 3, and clause 7 Instruction given in Appendix No. 4"
Completed register of medical examinations for the state of intoxication of persons who drive vehicles (form No. 304 / y)
The third copy of the conclusion of an independent examination, together with the presentation, minutes of the meeting of the commission, copies of the requested documents considered during the production of an independent examination, dissenting opinions of experts (if any) For 50 years Decree of the Government of the Russian Federation of July 28, 2008 No. 574
Individual patient card when using assisted reproductive technologies (form No. 111-1 / y-03) 50 years Order of the Ministry of Health of the Russian Federation of February 26, 2003 No. 67 "Use of assisted reproductive technologies (ART) in the treatment of female and male infertility"
Individual sperm donor card (form No. 158/y-03)
Individual oocyte donor card (form No. 158-1/y-03)
Journal of registration, storage and use of patients' sperm (form No. 158-2/y-03)
Journal of registration, storage and use of donor sperm (form No. 158-3/y-03)
Journal of registration, storage and use of oocytes of patients (form No. 158-4 / y-03)
Journal of registration, storage and use of donor oocytes (form No. 158-5/u-03)
Journal of registration, storage and use of cryopreserved embryos (form No. 158-6 / y-03)
Journal of artificial insemination (form No. 158-7 / y-03)
Work accident report At least 3 years Decree of the Chief State Sanitary Doctor of the Russian Federation dated 03.03.2008 No. 15
Finished magazines (maps) At least 3 years Decree of the Chief State Sanitary Doctor of the Russian Federation of August 24, 2007 No. 61
All documents for the series of each medical immunobiological preparation (MIBP): - for preparations administered to humans; - for other drugs At least 2 years after the expiration date At least 6 months after the expiration date Decree of the Chief State Sanitary Doctor of the Russian Federation dated April 18, 2003 No. 60
Completed journals (cards) of accounting forms listed in paragraphs 3.2.1, 3.2.2 and 3.2.6 of SP 1.2.036-95 Within 3 years Decree of the State Committee for Sanitary and Epidemiological Supervision of the Russian Federation of August 28, 1995 No. 14
Sanatorium-resort card Within 3 years Order of the Ministry of Health and Social Development of the Russian Federation of November 22, 2004 No. 256

Based on materials: buhgalteria.ru, www.osgrm.ru
Table. Terms of storage of certain types of documents

Type of documents

Shelf life

Legislation

Accounting statements and accounting registers

Annual financial statements*

At least 10 years

Clause 1 of Article 17 of Law No. 129-FZ and clause 135 of the List

Consolidated annual financial statements*

Until the liquidation of the organization**

Quarterly financial statements*

At least 5 years (in the absence of annual financial statements - at least 10 years)

Monthly financial statements*

At least 1 year (in the absence of annual, quarterly financial statements - at least 10 years)

Transfer, separation, liquidation balance sheets, applications and explanatory notes to them

Until the liquidation of the organization**

Item 136 of the List

Accounting registers (general ledger, order journals, development tables, turnover sheets, etc.)

At least 5 years, subject to the completion of an audit or audit (for example, tax) and the absence of disputes and disagreements ***

Paragraph 1 of Article 17 of Law No. 129-FZ and paragraphs 148 and 168 of the List

Working chart of accounts and other accounting policy documents

At least 5 years after the year in which they were last used for the preparation of financial statements

Clause 2 of Article 17 of Law No. 129-FZ

О reporting on taxes (fees) and documents required for the calculation of taxes (fees)

Annual tax returns (tax returns)

At least 10 years

Item 170 of the List

Quarterly tax reports (tax returns)

Monthly tax reports (tax returns)

At least 1 year (in the absence of quarterly - at least 5 years)

Invoices

Item 150 of the List

Purchase books, sales books

At least 5 full years from the date of the last entry

Clauses 15 and 27 of the Rules for keeping registers of received and issued invoices, books of purchases and books of sales when calculating value added tax, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914

Documents confirming the amount of tax loss of previous years, the amount of which is carried forward when calculating income tax

At least 4 years after the end of the tax period, the tax base on the basis of which was reduced by the amount of losses of previous years

Clause 4 of Article 283 of the Tax Code of the Russian Federation

Documents confirming the amount of loss from previous tax periods, the amount of which is carried forward when calculating the unified agricultural tax or tax paid when applying the simplified tax system

Clause 5 of Article 346.6 and Clause 7 of Article 346.18 of the Tax Code of the Russian Federation

Source documents

Primary documents and annexes to them, which recorded the fact of a business transaction and served as the basis for accounting records (cash, bank documents, acts of acceptance, delivery, write-off of property and goods and materials, waybills, advance reports, etc.)

At least 5 years, subject to the completion of an audit or audit (for example, tax) and the absence of disputes and disagreements ***

Clause 1 of Article 17 of Law No. 129-FZ and clause 150 of the List

Waybills

At least 5 years

Clause 18 of the Mandatory details and the procedure for filling out waybills approved by order of the Ministry of Transport of Russia dated September 18, 2008 No. 152

Personal accounts of employees

At least 75 years old

Item 153 of the List

Documents for the issuance of wages, benefits, fees, material assistance and other payments

At least 5 years, subject to the completion of an audit or audit (for example, tax) and the absence of disputes and disagreements ***, and in the absence of personal accounts - at least 75 years

Item 155 of the List

executive documents

At least 5 years

Item 162 of the List

Documents on receivables and payables (certificates, reconciliation acts, correspondence, etc.)

Item 163 of the List

Documents on shortages, embezzlement, theft

Documents on payment of study holidays

Item 165 of the List

Documents on the revaluation of fixed assets, determining the depreciation of fixed assets, assessing the value of the organization's property

Until the liquidation of the organization**

Item 166 of the List

Documents on depreciation deductions (acts, statements, calculations)

At least 5 years

Item 167 of the List

Documents on the acceptance and transfer of bills, their payment or exchange

Item 179 of the List

Documents on the conduct of foreign exchange and exchange transactions, transactions with grants

Until the liquidation of the organization**

Item 181 of the List

Documents on the inventory of fixed assets, property, buildings and structures, goods and materials (inventory lists, acts, statements, minutes of meetings of inventory commissions)

At least 5 years, subject to the completion of an audit or audit (for example, tax) and the absence of disputes and disagreements ***

Item 192 of the List

Treaties and contracts

Contracts, agreements (credit, economic, operational)

At least 5 years after the expiration of the contract, agreement

Item 186 of the List

Transaction passports

Until the liquidation of the organization**

Item 187 of the List

Documents on acceptance of work performed (acts, certificates, invoices)

At least 5 years, and in the absence of personal accounts - at least 75 years

Item 188 of the List

Liability agreements

At least 5 years after the dismissal of the financially responsible person

Item 189 of the List

Personnel documents

Collective agreement

Until the liquidation of the organization**

Item 275 of the List

Documents on the transfer of employees to a shorter working day or a shorter working week

At least 5 years

Item 277 of the List

Timesheets (charts), work time logs

At least 1 year****

Item 281 of the List

Documents on employee bonuses

At least 5 years

Item 293 of the List

Employment contracts (contracts, agreements)

At least 75 years old

Item 338 of the List

Personal cards of employees (including temporary workers)

At least 75 years old

Item 339 of the List

Unclaimed work books, diplomas, certificates, certificates, certificates and other personal documents of employees

Until demand, but not less than 50 years

Item 342 of the List

Books, magazines for the issuance of work books and inserts to them

At least 50 years old

Item 358 of the List

Vacation schedules

At least 1 year

Item 356 of the List

Labor protection documents

Acts, safety regulations, documents on their implementation

At least 5 years

Item 295 of the List

The list of professions with harmful working conditions, approved by the organization

Before replacement with a new one****

Item 304 of the List

Lists of workers in production with harmful working conditions

At least 75 years old

Item 305 of the List

Report cards and outfits for workers of hazardous professions

At least 75 years old

Item 305 of the List

Acts of investigation of occupational poisonings and diseases

At least 45 years old

Item 312 of the List

Magazines, books of accounting for preventive work, safety briefing

At least 10 years

Item 316 of the List

Safety assessment logs

At least 5 years

Documents on attestation of workplaces in terms of working conditions (protocols, statements, attestation cards for workplaces, etc.)

Clause 332 of the List and clause 8 of the Procedure for attestation of workplaces in terms of working conditions, approved by order of the Ministry of Health and Social Development of Russia dated August 31, 2007 No. 569

Documents on cash register equipment (CCT)

CCP Documentation*****

At least 5 years from the date of expiration of the use of CCP

Clause 14 of the Regulations on the registration and use of cash registers used by organizations and individual entrepreneurs, approved by Decree of the Government of the Russian Federation of July 23, 2007 No. 470

Used control tapes, fiscal memory drives and software and hardware that provide uncorrectable registration and non-volatile long-term storage of information

Statistical papers

Annual and more frequent statistical reports and tables

At least 10 years

Item 199 of the List

Consolidated annual and more frequent statistical reports and tables

Until the liquidation of the organization**

Semi-annual statistical reports and tables

At least 5 years (in the absence of annual - at least 10 years)

Quarterly statistical reports and tables

At least 5 years (in the absence of annual, semi-annual - at least 10 years)

Monthly statistical reports and tables

At least 1 year (in the absence of annual, semi-annual, quarterly - at least 10 years)

* Accounting statements include balance sheets, appendices to them provided for by regulations, profit and loss statements, explanatory notes, audit reports confirming the accuracy of the organization's financial statements (if it is subject to mandatory audit) and other specialized forms (clause 2 of Art. 13 of Law No. 129-FZ).
** This follows from the provisions of paragraph 2.4.2 of the Guidelines.
*** In the event of disputes, disagreements, documents are stored until a final decision is made.
**** If they are primary accounting documents, they must be kept for at least five years (clause 1, article 17 of Law No. 129-FZ).
***** Includes documents related to the production, sale, technical support, acquisition, registration, commissioning, operation and decommissioning of cash registers.

The tax base and the amount of tax are determined at the end of the tax period (clause 1, article 55 of the Tax Code of the Russian Federation). For most taxes, this period is the calendar year. The exception is VAT, the tax period for which is a quarter. Thus, the period of storage of documents necessary for the calculation and payment of taxes must be counted from the day following the end of the tax period.

Example 1

Hyacinth LLC was registered in April 2004. The organization applies the general system of taxation.

The four-year period during which LLC "Hyacinth" must keep documents related to the calculations of income tax, UST, corporate property tax for 2004 is the period from January 1, 2005 to December 31, 2008. Accordingly, the documents used to calculate the specified taxes for 2005, the organization will be obliged to keep until December 31, 2009.

The working chart of accounting accounts, other accounting policy documents, as well as computer data processing programs should be kept for at least five years after the year in which they were last used to prepare financial statements (clause 2, article 17 of Law No. 129-FZ)

Until 2008, the tax period for VAT was set as a calendar month, and for certain categories of taxpayers - as a quarter (Article 163 of the Tax Code of the Russian Federation)

Taxpayers are required to submit to the tax authorities and their officials the documents necessary for the calculation and payment of taxes (subclause 6, clause 1, article 23 of the Tax Code of the Russian Federation)

Tax agents are required to submit to the tax authority at the place of their registration the documents necessary to monitor the correctness of the calculation, withholding and transfer of taxes (subclause 4, clause 3, article 24 of the Tax Code of the Russian Federation)

The loss identified at the end of 2001 (before the entry into force of Chapter 25 of the Tax Code of the Russian Federation) can be carried forward to the future in an amount not exceeding the amount of the loss recorded as of July 1, 2001 (clause 4, article 10 of the Federal Law of 06.08 .2001 No. 110-FZ)

At the same time, within the framework of an on-site tax audit, a period not exceeding three calendar years preceding the year in which the decision to conduct an audit was made (clause 4, article 89 of the Tax Code of the Russian Federation) can be audited. For example, a tax audit scheduled for 31 December 2008 could cover 2005-2007 and last for a maximum of six months in 2009. This means that during the entire time of the audit, the organization is obliged to keep documents related to tax calculations for the audited period. But she is already obliged to do this in accordance with Law No. 129-FZ. After all, the basis for calculating taxes, as a rule, are the same primary accounting documents that are used to reflect transactions in accounting. The minimum storage period for such documents is five years (clause 1, article 17 of Law No. 129-FZ). It turns out that, according to the legislation on accounting, during the current year, the organization is obliged to keep documents related to tax calculations for those periods that the tax authorities can no longer check.

The period of storage of books of purchases and books of sales is specially stipulated. It is established in paragraphs 15 and 27 of the Rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating value added tax, approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914. Its minimum duration is five full years from the date of the last entry in the indicated documents.

We also note that, according to paragraph 150 of the List, the organization must store invoices issued and received for at least five years. However, if in the course of a tax or other audit, disagreements arose with the inspectors, then the invoices must be kept until a final decision is made on the results of this audit.

Although invoices must be kept for a minimum of five years, an organization is not required to submit, upon request by the tax authority, invoices that have already expired for four years. For example, having received in 2009 a request from the tax inspectorate to submit an invoice for 2004, the taxpayer (tax agent) may not comply with it.

Example 2

Let's use the condition of example 1. Let's say that until 2008 the tax period for VAT for LLC "Hyacinth" was a calendar month.

Purchase books and sales books for April 2004 must be kept by the organization until April 30, 2009 (provided that the last entries in them were made in April 2004).

The five-year storage period for issued and received invoices is calculated from January 1 of the year following the year of their preparation - from January 1, 2005. That is, invoices dated April 2004 must be kept by Hyacinth LLC until December 31, 2009.

Since in 2004-2007 the company's VAT tax period was a calendar month, the four-year retention period for other documents required for VAT calculation is determined for each month. The mandatory minimum storage period for documents used by the organization to calculate VAT for April 2004 is from May 1, 2004 to April 30, 2008.

The four-year period for keeping documents relating to the calculation of VAT for the 1st quarter of 2008 begins on April 1, 2008 and ends on March 31, 2012. Purchase books and sales books for the 1st quarter of 2008 the company will be required to keep until March 31, 2013 (if the last entries in them were made in March 2008), and invoices for this period - until December 31, 2013.

So, primary accounting documents must be kept for at least five years. However, in some situations, supporting documents should be kept much longer.

Scenario 1: An organization carries forward losses into the future

In accordance with Article 283 of the Tax Code of the Russian Federation, a company that pays income tax has the right to reduce the tax base of the current tax period by the amount of the loss it received in previous tax periods. The loss can be carried forward to the future within ten years following the tax period in which it was received (clause 2, article 283 of the Tax Code of the Russian Federation).

During the entire period of the loss carry forward, the organization must keep documents confirming the amount of the loss incurred. This is stated in paragraph 4 of Article 283 of the Tax Code of the Russian Federation. In a letter dated 03.04.2007 No. 03-03-06/1/206, the Ministry of Finance of Russia explained that the write-off of losses is possible only upon submission of primary documents confirming the financial result obtained.

Similar requirements are established for payers of the unified agricultural tax and organizations applying the simplified taxation system. When carrying forward losses, they are also required to keep documents confirming the amount of the loss incurred and the amount by which the tax base was reduced for each tax period. This is stated in paragraph 5 of Article 346.6 and paragraph 7 of Article 346.18 of the Tax Code, respectively.

Example 3

Azalia LLC is a payer of income tax. According to the results of 2003, a loss was received in the tax accounting of the organization. Its amount was carried forward during 2006-2008 in installments.

According to the requirements of the tax legislation, the organization was obliged to keep the primary accounting documents necessary for calculating income tax for 2003 for four years - until December 31, 2007. Since the tax bases of 2006-2008 are reduced by the amount of the loss in 2003, the company continues to keep these documents. It must retain them for another four years after the end of 2008 (the last year for which the tax base was reduced by the amount of the loss of previous years) - until December 31, 2012.

Situation 2. Losses of previous years are revealed or bad debts are written off

Losses of past tax periods identified by a taxpayer in the current reporting or tax period are equated to non-operating expenses on the basis of subparagraph 1 of paragraph 2 of Article 265 of the Tax Code of the Russian Federation. In other words, such losses reduce the income tax base for the period in which they were discovered.

In addition, the amounts of bad debts are also equated to non-operating expenses, and if the organization forms a reserve for doubtful debts, the amounts of bad debts not covered by the reserve (subclause 2, clause 2, article 265 of the Tax Code of the Russian Federation).

According to the general rule established in paragraph 1 of Article 252 of the Tax Code of the Russian Federation, when calculating income tax, only those expenses that are documented can be recognized. This means that in order to take into account for tax purposes the losses of previous years identified in the current year, or to write off bad debts, the organization must have the appropriate supporting documents. Moreover, it is required to keep these documents for at least four years after the end of the year for which the tax base was reduced by the amount of the specified loss or bad debt written off.

Situation 3. The organization owns fixed assets

Suppose a company owns a fixed asset that was purchased more than ten years ago. It would seem that the period of storage of documents on its acquisition and commissioning has already expired.

However, such documents must be retained for the entire useful life of the item. Indeed, during this period, the organization accrues depreciation in tax and accounting. In order to recognize depreciation charges, during the entire period of depreciation, it must have documents confirming the acquisition of the facility and its commissioning.

In addition, the company pays property tax on the residual value of fixed assets. Therefore, to justify the calculations for this tax, she also needs the named documents.

Suppose an organization decides to sell depreciable property. According to subparagraph 1 of paragraph 1 of Article 268 of the Tax Code of the Russian Federation, she has the right to reduce the income received from the sale by the residual value of this property. But the residual value of the object, again, must be confirmed by the relevant documents.

Thus, even if an organization that owns depreciable property does not plan to sell it, it is advisable for it to keep documents on the acquisition of this property, its commissioning, and the calculation of depreciation amounts throughout the entire period of the company's operation.

In the event of the sale of other property (with the exception of securities, products of its own production, purchased goods), the organization reduces the income received by the price of acquiring or creating this property (subclause 2, clause 1, article 268 of the Tax Code of the Russian Federation). Naturally, provided that she can confirm the indicated price with documents. In the absence of such documents, the company is not entitled to reduce the tax base for income tax by the amount of expenses for the acquisition of property, since these expenses do not meet the requirements of paragraph 1 of Article 252 of the Tax Code of the Russian Federation. The terms of storage of these documents in this case do not matter. A similar position is given in the letter of the Ministry of Finance of Russia dated September 15, 2005 No. 03-03-02 / 84.

Document storage

Reasonable and documented expenses of the taxpayer are recognized as expenses, and in the cases provided for in Article 265 of the Tax Code of the Russian Federation, losses incurred by him (clause 1 of Article 252 of the Tax Code of the Russian Federation)

For tax purposes, the residual value of depreciable property is determined according to the rules set forth in paragraph 1 of Article 257 of the Tax Code of the Russian Federation

The list of documents of a joint-stock company, which it must store at the location of the executive body, is established in paragraph 1 of Article 89 of the Federal Law of 26.12. 95 No. 208-FZ

The conditions under which an EDS in an electronic document is equivalent to a handwritten signature in a paper document are specified in Article 4 of Federal Law No. 1-FZ of January 10, 2002 "On Electronic Digital Signature"

Organizations whose documents are not subject to acceptance in state or municipal archives destroy documents with expired storage periods without the consent of the archival authorities (clause 3.9 of the Instructions)

The head of the organization is responsible for organizing the storage of accounting documents, accounting registers and financial statements (clause 3, article 17 of Law No. 129-FZ)

Each organization determines the place of storage of documents independently. As a rule, most of the documents are placed at the company's office. With significant volumes of documentation, it is advisable to allocate a special place for the archive or even rent a separate room where to transport processed documents that are no longer used in the current work.

Another option is to transfer documents for storage to a specialized archival company. However, if the organization is a joint-stock company, then it needs to take into account the following feature. Paragraph 2 of Article 89 of Federal Law No. 208-FZ of December 26, 1995 states that a joint-stock company must store a number of documents at the location of its executive body. Such documents, in particular, include financial statements, accounting documents, documents confirming the company's rights to property on its balance sheet.

Naturally, over time, the volume of archives of any organization increases, new premises are required to accommodate them. Maybe it is more convenient to store documents not in paper, but in electronic form?

This possibility is directly provided for in relation to primary accounting documents and accounting registers (clause 7, article 9 and clause 1, article 10 of Law No. 129-FZ). In addition, article 314 of the Tax Code of the Russian Federation states that tax accounting registers are maintained on paper, in electronic form or in any machine media. At the same time, they must be protected from unauthorized corrections.

In a letter dated July 24, 2008 No. 03-02-07 / 1-314, the Ministry of Finance of Russia explained that the storage of primary documents, accounting and tax accounting documents is allowed in electronic form, unless otherwise provided by the regulatory legal acts of the Russian Federation and provided that electronic documents certified with an electronic digital signature (EDS).

The basic rules for the work of the archives of organizations were approved by the decision of the collegium of the Federal Archives of February 6, 2002 (hereinafter - the Basic Rules). Clause 2.3.1 of the Basic Rules establishes that it is necessary to conduct an annual examination of the value of documents, that is, to determine the terms of their storage and select documents for long-term storage and destruction.

Destruction and disposal of documents

Documents whose storage period has expired, the organization has the right to destroy on its own (tear manually or with a shredder, throw away, burn) or transfer for disposal to a specialized company engaged in the processing of secondary raw materials. The list of documents to be destroyed or disposed of is approved by the head of the organization. It can be issued in the form of an order or order of the head or in the form of an act developed by the company independently. An example of such an act is given below.

Picture. Sample act on the selection of documents for destruction

In addition, the organization can use a sample act on the allocation for destruction of documents that are not subject to storage. Its form is approved in Appendix No. 4 to the Basic Rules.

When compiling a list of documents to be destroyed, it is not necessary to indicate the details of each document. This follows from the provisions of paragraph 2.4.5 of the Basic Rules. It states that homogeneous cases (documents) are entered into the act under a general heading indicating the number of cases assigned to this group (for example, advance reports for 2000).

The transfer of documents for recycling is issued with an invoice, which indicates the date of transfer, the number of transferred documents (number of folders, boxes, etc.) and the weight of waste paper. Loading and removal for disposal are carried out under the control of the employee responsible for the safety of documents in the organization (clause 2.4.7 of the Basic Rules).

If the company destroys documents on its own, it draws up this fact with a separate act on the destruction of documents. Since there is no unified form, it is also compiled in an arbitrary form. Note that the destruction of documents after the expiration of the storage period is the right, and not the obligation of the organization (see letter of the Ministry of Finance of Russia dated October 18, 2005 No. 03-03-04 / 2/83). In other words, a company can continue to store documents even after their mandatory retention period has expired.

Responsibility for the loss of documents

tax. The taxpayer's lack of primary documents, invoices or accounting registers is regarded as a gross violation of the rules for accounting for income and expenses and objects of taxation. For such a violation, Article 120 of the Tax Code provides for liability in the form of a fine in the amount of:

5000 rubles, - if there are no documents for one tax period;

15 000 rub. - in the absence of documents for more than one tax period;

10% of the amount of unpaid tax, but not less than 15,000 rubles, if the tax base was underestimated due to the lack of documents.

In addition, if a taxpayer (fee payer, tax agent) fails to submit documents or other information at the request of the tax inspectorate, he will be charged a fine of 50 rubles. for each unsubmitted document (clause 1, article 126 of the Tax Code of the Russian Federation).

Administrative. Violation of the rules for storage, acquisition, accounting or use of archival documents shall entail a warning or the imposition of an administrative fine on officials in the amount of 300 to 500 rubles. This is stated in article 13.20 of the Code of Administrative Offenses of the Russian Federation. For violation of the procedure and terms of storage of accounting documents, officials may be subject to an administrative fine in the amount of 2,000 to 3,000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

Criminal. Theft, destruction, damage or concealment of official documents, committed out of mercenary or other personal interest, is punishable by a fine of up to 200,000 rubles. or in the amount of the wage or other income of the convicted person for a period of up to 18 months, or by corrective labor for a term of up to two years, or by arrest for a term of up to four months, or by deprivation of liberty for a term of up to one year (Clause 1, Article 325 of the Criminal Code of the Russian Federation)

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