Regardless of the form of ownership, type of activity and size, each enterprise must have at its disposal an archive. This is where all the documentation intended for preservation is located. There are annual reports, cash books, invoices, certificates, salary reports, inventories, etc. It is noteworthy that the shelf life of accounting documents directly depends on their nature. Some papers should be in the archive of the organization for 75 years, others - only a year. All these limits are stipulated by the legislation. Let's see what time limits are set for these or those important securities.
Legislative base for archiving
The period of storage of accounting documents is regulated by a number of acts. So, on the twenty-second day of October 2004, another Federal Law was signed, the number of which is 125. The title of this provision is "On Archival Affairs". Particularly important for organizations is the seventeenth article. It says that all enterprises are obliged to follow the prescriptions of normative acts, regulations and other laws that specify the periods of time during which certain papers should be kept in the archive. There are also earlier decisions determining the period of storage of accounting documents. For example, the Law of the Russian Federation under the number 129. Its name is "On Accounting". It entered into force on November 21, 1996. The first paragraph of the seventeenth article of this decree states that all enterprises, regardless of any reasons, are required to store primary and other accounting documents, as well as accounts and registers as long as established for them by the archives of the country. However, the deadline for most papers should not be less than five years.
Difference in regulations
The tax legislation has its own postulates. One of them is the twenty-third article of the code, or more precisely, the eighth subparagraph of the first paragraph. There are indicated the terms of storage of accounting documents, as well as other securities, namely:
1. Used for the calculation and subsequent payment of taxes.
2. Proof of income.
3. Indicating the costs.
4. Witnesses of the payment of taxes.
For all categories of taxpayers, these terms are four years. You might think that these laws contradict each other. However, it is worth remembering that the first decree operates in the accounting law, and the second - in the tax law. Since the organization should be guided by both, another code, then it should be a deadline, that is, five years.
Other important laws and regulations
The period of storage of accounting documents is also regulated by the following acts:
1. Approved and signed on February 6, 2002 by the leadership of Rosarkhiv "Basic rules of the archives of the organization."
2. Approved on October 6, 2000 "List of standard management documents formed in the activities of organizations, indicating the shelf life."
3. The "Regulations on documents and document circulation in accounting", signed by the Ministry of Finance of the USSR under the number 105, entered into force on July 29, 1983.
Twelve months and five years
The minimum period of storage of accounting documents is one year. Such a period is provided only for a separate category of securities, which includes correspondence with relevant authorities on the time of reporting. The period of storage of cash documents is five years. In addition, a similar period of time should be in the archive and the following paper carriers:
1. Balances for the quarter.
2. Reports of the organization for a quarter of the year with explanatory notes attached to them.
3. The main book.
4. All minutes of the meetings for discussion, as well as approval of balance sheets for the quarter and reports for the same period.
5. Chess magazines.
6. Cash books and acquittals (primary) documents.
7. Vedomosti (circulating and accumulative) on balance accounts (both analytical and synthetic).
8. All documents of non-system as well as system accounting (control and auxiliary books, magazines, file cabinets).
9. Acts produced audits of financial and economic activities of the company, as well as all sorts of primary materials to them.
10. Cards, card indexes and books on transactions with accountable persons.
Keeping the annual accounts
At least ten years must be stored:
1. Balances, as well as reports of the organization for the year. They must be accompanied by explanatory notes.
2. Inventory inventory.
3. Balance of transfer and separation character.
5. Balances of a liquidation nature. Explanatory notes and other attachments must be attached to them without fail.
6. Books, which are recorded buildings and structures.
7. Minutes of the meetings at which balances and reports for the annual period were reviewed or approved.
8. All sorts of materials that contain information on the inventory of buildings and buildings.
9. Minutes of meetings at which the inventory lists of inventory processes were considered.
The longest period
The longest term, seventy-five years, must keep the personal accounts of each employee. If there are no such documents, then they are replaced by the lists for which wages are issued. It is known that fixed assets are written off from the balance sheet after full depreciation through the specified time. According to the legislation, their passports must be kept exactly the same period.