In both the Russian Federation and the Republic of Belarus, the storage periods for documents in an organization are determined by applicable law. In our country, numerous federal laws state the rules for maintaining official documentation and the length of its stay in the archives. Inside the enterprise, management has the right to issue a local act, which is implemented by a timeline that differs from the generally accepted ones, but only so that it does not contradict the national policy.
Basic information
The maximum of useful information about the periods of storage of documents in the archives of the organization can be extracted from the Federal Law published at the end of 2004. The document was published at number 125, dated 22.10, is dedicated to archives and the rules for their maintenance. From the documentation it follows that any enterprise must necessarily keep important and official papers governing the activities of this legal entity. The law extends to IP. The list of documents covered by this standard includes personnel. The law stipulates the need to keep paper for a period specified by law. At the same time, entrepreneurs are required to take into account all acts adopted in our country that are valid in the territory of registration.
A careful study of the 125th law, which allows you to find out what period of storage of documents in the organization must be strictly observed, allows you to get an idea of responsibility - they can attract, if you do not follow the rule. Administrative or legal, civil punishment is assumed, and in some cases of especially severe violations, liability may be criminal. A person who is found guilty of violating the law is brought to her. To minimize organizational difficulties in office work, any responsible entrepreneur should study the aforementioned Federal Law and the normative documentation associated with it.
Everything is good
According to paragraph No. 18 of the previously mentioned law, typical archival periods for storing documents in an organization can be observed by filling out the contents of all official papers directly at the enterprise. This applies to IP, private property, documentation owned by the organization. An alternative is to be referred to a specialized institution dealing with archival affairs. On the territory of our country there is an official list of all such institutions that have the right to maintain archives and guarantee their preservation in the conditions established by law.
In 1998, the Federal Law was published, describing the intricacies of the LLC. It follows that the storage periods of archival documents in an organization of such a plan must be agreed with the laws, and the storage itself should be organized where the executive body is located. Thus, it is necessary to keep the papers listed in the general laws in force on the territory of the country of various regulations subordinating the enterprises of our country, as well as official papers listed in the local documentation, the charter of the organization and various decisions adopted by the management team. It is allowed to keep these documents in a place different from the location of the executive body, but only in a way that would be accessible to all members of the company.
Why?
During the entire period of storage of archival documents in the organization, the LLC participant has the right to request access to any document if he has the right to it on the basis of the position and attitude in the internal hierarchy. For familiarization, the documentation is provided to the applicant in the same room where the executive structure or director of the enterprise is located. The deadline for submitting information is three days from the moment the community received a request to familiarize themselves with official papers.
Classic solutions
As a rule, in order to comply with the storage periods of documents in non-governmental organizations, the company draws up an archive department on its square. Although this is considered a private option, it is he who is most often found. If you decide to create such an internal structure, the process is documented, the situation is drawn up. This documentation fixes the rules and sequence of the department’s creation procedure, indicates who is responsible for the safety of all objects. An internal document describes the rules for access to archived documents and the duration of various types and forms of paper in this department. Other organizational aspects may be introduced at the discretion of the manager.
IP, observing the requirements established for the storage periods of technical documents in the organization, cash registers and others, as a rule, organizes a small archive right at home. Such an entrepreneur is obliged to ensure the safety of official papers showing all aspects of his commercial activity, while the drafters took into account that the volume of documents is relatively small, which would make contacting the archive or creating your own department extremely difficult and unjustified.
So to the point: how long?
The official list of documents of the organization indicating the storage period was published in 2010, in the last summer month, on the 25th, under number 558. The document was released under the authorship of the Ministry of Culture as an order. The official documentation lists the standard documents to be stored, the time periods that they should be stored. All possible dates are divided by a limited number of years, until the liquidation of the enterprise and until the moment when there is a need for official paper. Some documents need to be stored permanently, there are some that will eventually be replaced by a new one - just before this change and you will have to keep them at home.
According to this order on the periods of storage of documents in the organization, a fairly wide variety of official papers requires constant preservation on the territory of the company. These are various corporate documents, protocols and decisions, agreements concluded at the establishment, charters. The documentation fixing the rights to some property is also subject to permanent storage. In this way, one will have to keep profitable, expense books, especially if the company pays off with the tax structure in a simplified mode. The reports of accountants for the year, the agreements concluded with the team, and the documents formed during the division of ownership of legal entities are subject to permanent storage. It is necessary to constantly protect the LNA, a number of civil legal documentation. The latter includes leasing documents and documents drawn up during the sale, acquisition, transfer under the rental rules of a certain object, as well as those related to trust management and similar property issues.
While needed
According to the above list, the period of storage in the organization of documents that are now in need may end as soon as these official papers become useless for the enterprise. Laws, as well as other normative acts, writ of execution, accounting journals instituted for part-time workers, and samples of signatures of a number of hired workers, are classified as stored until such a moment. It is necessary to store, only as long as there is a need, documents that take into account the copying of information databases. The same applies to papers that officially record the copying of electronic media designed to store classified information.
According to the list of document storage periods in the organization, the listed official papers must be stored for a year or more. A refinement of the document devoted to this issue was published on 10.25.10.
Old and new
As can be concluded from the regulations in force on the territory of the whole country, the storage periods of documents in the organization can be determined by the need to replace the object with a new one. Until the update, it is necessary to keep a list of passwords for machines that store secret information, primary documentation forms, registers, as well as forms for reporting statistics. It is necessary to preserve, until they are replaced by updated, samples of nomenclatures of cases, ethical professional codes, labor standards, information about legislative acts. This category includes plans for the evacuation of personnel, property, lists of children of employed staff, as well as a list of professions for which working conditions are assessed as harmful, difficult, and dangerous.
While we are
For some documents in the organization, the shelf life is until the legal entity is liquidated. The laws determine the need to keep so much time in the inventory of official papers provided when participating in tenders, the objects of which were real estate.
If the company is liquidated, most of the documentation related to its work is sent for storage to an archive owned by the municipal authority or the state. The Ministry of Culture issued a special order under number 558 in 2010. It follows from this that the archive has the right to sort the transferred official papers.
Accuracy is the key to order
For a number of documents in the organization, the retention periods by laws were defined as clearly as possible, that is, a specific number of years. Duration varies between 1-75 years. The maximum period will have to ensure the safety of official papers related to personnel. All orders and instructions, a list of employees, regulations and administrative documentation, face cards and other official papers related to personnel records - these objects are 75 years old that must be stored.
Forty-five years should be stored protocols, provisions drawn up during the certification of the workplace, if it was not recognized as harmful, dangerous. For a fifteen-year period, official documents related to EDS, documentation on demand for property are sent to the archive, if this was contrary to the law in someone else's possession. For as many years it is necessary to keep documents drawn up in the course of communication with foreign companies, if the company is characterized by foreign economic activity.
Time periods: continuing consideration
For certain documents in the organization, the shelf life is a decade. So much time, in particular, it is necessary to save the TEC of the company, as well as papers drawn up during the communication with the person receiving the property for operational, trust management, management. A ten-year period requires the preservation of documents fixing the rules and information protection technologies. Similar terms apply to paperwork issued during the sale of movable property of a company, to documents accompanying the transfer of property as a pledge.
For five years, you will have to store the GPA. Exchange and rental, contractual arrangements and instructions - all this belongs to this category.
The current legislation establishing how much time and under what conditions it is necessary to store documentation provides for the possibility of adjusting the term: instead of a certain number of years, official paper can be sent for permanent storage. This is possible if the need for adjustment is confirmed by a commission of experts and inspectors organized for this.
Everything is counted
The shelf life of cash documents in the organization is regulated by the Federal Law on Accounting. This was adopted in 2011 under serial number 402, dated December sixth. From the official paper you can find out how much time you need to ensure the safety of the accounting registers, reports, primary documentation, audit reports. If the work of the enterprise involves the generation of not only documents on paper, but also electronic versions, they must be stored similar to the printed (written) terms. The company guarantees the preservation of standards, accounting policies, other official papers regulating accounting rules, a five-year period or more from the moment of the year when they were applied the last day in accounting practice.
The current laws stipulate the fact that the duration of storage of documents is calculated based on the year of office work. The countdown begins on the first day of next year. Most of the accounting documentation is intended for five-year storage, but there are exceptions that need to be stored more, less or permanently.
And more specifically?
The typical storage period for primary documents in an organization is five years . The same number of applications should be stored for the indicated group of documents, if they confirm some operations and become the reason for making entries in the book.
The annual summary reports generated by the accounting department must be stored permanently, for the quarter - for a five-year period, for a month - for a year. If quarterly reports are not generated, monthly periods are subject to permanent storage, the same applies to quarterly reports, if they are not drawn up for the year. Declarations, settlements with tax authorities, documents accompanying advance payments under the insurance program must be stored for five years. If there are no personal accounts, if the company does not draw up statements in which they enter data on the accrued wages of personnel, you will have to keep information on insurance premiums for 75 years.
Tax cards that fix taxes, income components of individuals should be stored for 5 years, but the term increases to 75, if the company does not maintain a personal account, does not issue a payroll sheet.
Options and periods
Documents that draw up the communication process on the purchase of office supplies, household goods, tickets, as well as correspondence related to the calculation of communication facilities and other administrative needs, economic aspects, should be stored for a year.
You will constantly have to keep documentation related to revaluation of fixed assets, depreciation of fixed assets, and valuation of property of the enterprise. A similar rule applies to acts fixing the transfer of rights to real estate, transactions with it.
75 years will have to ensure the safety of registers that record information about the income of individuals. The same number of personnel accounts and personal cards are kept. A decade should preserve documents issued as part of the sale of movable property of an enterprise.
Tax documentation
From the current legislation it follows: a four-year time period ensures the safety of accounting information, tax, various official papers required to calculate the amount of taxes, sending money to the addressee. This applies to documents from which it can be concluded what are the income of the enterprise or individual entrepreneur and his expenses, on official papers confirming tax withholding.
You can find out more about the dates if you read article No. 23 on the taxation of the code, and in the latest edition. Periodically, federal laws and codes are amended, so the responsible entrepreneur must monitor the most accurate and up-to-date information regarding the rules governing his work.