Організація бухгалтерського обліку зберігання та знищення документів господарської діяльності підприємств

Abstract

Розглянуто основні вимоги до зберігання первинних документів, регістрів бухгалтерського обліку, фінансової, податкової звітності, що утворюються під час господарської діяльності підприємств. Запропоновано організацію обліку архівування, зберігання та знищення бухгалтерських документів.

Basic requirements for the storage of primary documents, accounting registers, financial and tax reports resulting from enterprise’s business activity are examined; organization of archiving accounting, storage and destruction of accounting documents are proposed. Storage of documents resulting from the enterprise’s business activity has partially been regulated by the norms of Tax Code of Ukraine (TCU). However, it should be noted that legislative regulation of these issues is insufficient. Particularly, archiving of documents is regulated only in the event of liquidation, and the process of destruction of documents is not regulated by tax legislation at all, so in this aspect statutory regulations of archival legislation should be used. But this legislation and the relevant regulations govern the correspondent issues in a different way and in some way conform to TCU. Thus, taking into account the abovementioned norms of current legislation, the period of storage of accounting documents must be no less than 1,095 days from the date of filing of tax reporting, for which compiling of these documents is used, and in case of its failure –from the deadline of submission of such reporting as provided by TCU. After the expiry of the time limit the enterprise shall bear no responsibility as provided by TCU for failure to store documents and, given the expiry of the period of limitation the controlling body can not define tax liability for the enterprise. However, destruction of documents without taxpayer’s examination is not legal. Thus, according to TCU, storage of accounting documents should be no less than 1,095 days from the date of actual filing of the reporting. These documents can be stored at the enterprise or in the appropriate archive (archive of the enterprise or a third party). On examination the documents are to be submitted to the officials of controlling bodies. After the expiry of document retention period as provided by TCU, the enterprise has no right to destruct them until the examination by a special commission and approval by the respective state archival institution of the act of selection for document destruction.