Initial documents in accounting. What are primary accounting documents

The enterprise carries out dozens of operations every day. Accountants send money to counterparties, funds and founders, calculate salaries, receive computers and furniture, charge penalties, calculate depreciation, etc. For each such operation, it is necessary to draw up a primary document (Clause 1, Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, hereinafter Law No. 402-FZ).

The primary document is created at the time of the transaction or upon its completion as confirmation of the fact of the transaction (Clause 3 of Article 9 of Law No. 402-FZ). Based on the primary data, accountants make entries.

An invoice, an act for the provision of services for creating a website, an accounting certificate - all these are primary documents that accountants use in their daily work. There are many types of primary products, and their diversity depends on the characteristics of the company’s activities. For example, in transport company One of the main types of primary documentation will be the bill of lading, and in the library - the act of writing off literature.

Source documents it is supposed to be stored at the enterprise for at least five years, and the period begins to count after the reporting year (clause 1 of article 29 of Law No. 402-FZ). That is, a document dated 07/03/2016 must be stored at least until 2021 inclusive. Separate storage periods for primary materials are established by the List approved by Order of the Ministry of Culture dated August 25, 2010 No. 558. To preserve accounting documents, enterprises often create special archives.

The primary document can be paper or electronic. In practice, more and more companies are using electronic document management (EDM). In particular, companies exchange contracts, invoices for payment, acts, delivery notes and invoices.

EDI significantly simplifies the procedure for processing primary documents from the moment they are created to the moment they are recorded, and speeds up work between counterparties. A big plus is that electronic documents do not need to be printed if this does not contradict the law or the terms of the contract (Clause 6, Article 9 of Law No. 402).

The electronic document is certified with a qualified electronic signature. If the parties make an appropriate decision, the primary document can be signed with a simple or unqualified signature (letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated September 12, 2016 No. 03-03-06/2/53176).

The absence of primary documents in a company may entail a serious fine of 10,000 to 30,000 rubles (Article 120 of the Tax Code of the Russian Federation). Tax authorities will also issue a fine for errors in registration. In addition, persons responsible for processing documents may be fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation in the amount of 2,000 to 3,000 rubles. There is another danger: if during the audit the tax authorities do not find the required document, they can remove part of the expenses from the tax base, therefore, the company will have to pay additional income tax.

Mandatory details of the primary document

Only the primary document with all the required details has legal force (clause 4 of article 9 of Law No. 402-FZ):

1. title (for example, “Act of services rendered”, “Payment order”, “Accounting certificate”);
2. Date of preparation;
3. name of the document originator (for example, OJSC SKB Kontur, LLC Soyuz, IP Ivanova E.V.);
4. the content of the document or business transaction (for example, “Internet access services”, “Materials transferred for processing”, “Payment of the invoice for office supplies”, “Interest accrued under the loan agreement”);
5. natural and monetary indicators (pieces, meters, rubles, etc.);
6. responsible positions (for example, “Accountant”, “Storekeeper”, “HR Manager”, “Head of Sales Department”, etc.);
7. personal signatures of the parties.

A properly executed document will help if necessary in legal proceedings, for example, when the buyer does not pay the debt or tries to invalidate the transaction. But a document with errors or fictitious signatures can play a cruel joke - so you should never sign for the supplier if he suddenly forgot to sign. Carefully store all primary documents and always carefully check all the details in incoming documents.

In practice, it is still possible to encounter customer complaints regarding the lack of a seal. Let us remind you that as of 04/07/2015, the seal has been canceled for most organizations and can be used at will (Federal Law of 04/06/2015 No. 82-FZ). Information about the organization's seal must be specified in the charter. If the counterparty insists on putting a stamp, but you don’t have one on legally, you can notify the counterparty in writing about its absence and provide an extract from the accounting policy.

Forms of primary documents

In your work, you can use unified and your own forms of primary documents (clause 4, article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”). In this case, a homemade primary document must have all the required details. Many companies are forced to develop their own version of the materials write-off act, since there is no unified form of the document.

It is permissible to use a combined form of the primary document, when the unified form is taken as a basis and supplemented with the necessary columns or lines. In this case, all mandatory details must be preserved (Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20).

The company's choice regarding the forms of primary accounting used must be specified in its accounting policies.

In the process of activity, the need for new primary documents may arise, then they can be developed and approved by the accounting policy.

Note! Since your counterparty can also use an independently developed primary document, your accounting policy must indicate that you also accept these documents for accounting.

For most documents, you have the right not to use unified forms, but cash transactions should be executed only according to approved document forms (information of the Ministry of Finance of the Russian Federation No. PZ-10/2012).

Types of primary documents

Specialists can find the main forms of primary documents in albums unified forms, approved by resolutions of the State Statistics Committee of the Russian Federation. Here are the most common ones.

Documents for accounting of trade transactions

• TORG-12;
• Product label;
• Universal transfer document.

Documents for accounting of fixed assets

• OS-1 “Act on acceptance and transfer of fixed assets (except for buildings, structures)”;
• OS-4 “Act on write-off of fixed assets”;
• OS-6 “Inventory card for recording fixed assets.”

Primary cash register

Cash transactions are executed exclusively in accordance with the Procedure for conducting cash transactions (Instruction of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U). You cannot, for example, design a “consumables” in free form or develop your own version.

The forms of primary cash documents are approved by Resolution of the State Statistics Committee of the Russian Federation dated August 18, 1998 No. 88:

• KO-1 “Cash receipt order”;
• KO-2 “Cash expenditure order”;
• KO-3 “Journal of registration of incoming and outgoing cash documents”;
• KO-4 “Cash Book”;
• KO-5 “Book of accounting of funds accepted and issued by the cashier.”

Cash documents need to be checked very scrupulously, because such primary documents are directly related to the movement of cash and always attract the attention of the inspection authorities. For example, tax authorities will definitely pay attention to PKO, in which the amount exceeds 100,000 rubles. And all because you cannot pay in cash with one counterparty in an amount exceeding 100,000 rubles. The absence of signatures in cash documents will also be a reason for proceedings with the Federal Tax Service.

Let's summarize. So, primary documents are an integral part of accounting and tax accounting. Transactions cannot be carried out without supporting documents. Often accountants create accounting entries based on a copy or scan of the primary document. It is very important to replace copies with original documents in a timely manner, otherwise regulatory authorities may consider the operation or transaction fictitious. Only documents drawn up in accordance with the law are a guarantee of the security and reliability of accounting in the company.

The primary document is drawn up on the same date as the business transaction. For example, a commission for cash management services is debited from the current account. An extract and memorial order must be issued on the same day.

As a rule, primary documents are drawn up on unified forms developed Russian legislation. But not all forms are provided; for example, an accounting certificate is drawn up in any form. However, when registering, it is necessary to indicate mandatory information: name and details of the organization, title of the document, content of the operation, names of positions, names of employees, signature and stamp of the organization.

Why is it needed? primary documents? Mainly in order to record all ongoing business transactions. Documentation can be internal or external. Internal is necessary for accounting and control of all movements, for example, a fixed asset is transferred into operation - an act is drawn up, which is the primary document. External documentation is necessary for working with suppliers and buyers, for example, you issue an invoice for payment to the buyer.

There are also primary documents on accounting and payment of labor, these include: orders for hiring and dismissal, staffing table, vacation schedule and others. Documentation for accounting of fixed assets is also provided; for example, an OS acceptance certificate, an inventory card, and others. The documentation that is drawn up to record cash transactions contains documents such as an advance report, a cash receipt and a cash order.

In some primary documents, corrections are not allowed, for example, in an extract from a current account or in payment order. But, for example, invoices may contain corrections, but next to them there must be the signature of the person who made the correction, the date and stamp of the organization.

Sources:

• what is the primary documentation?
• Primary accounting documents in 2013

Tip 2: Which documents are primary in accounting

The primary documents in accounting are those on the basis of which a particular business transaction is formalized at the time of its completion or immediately after its completion. It is on this basis that further accounting of specific transactions is carried out.

You will need

• invoice, cash order, act, certificate, application, registration journal, order, accounting book, list, time sheet, application, inventory card, payroll, personal account, etc.

Instructions

Primary documents are the initial basis for starting accounting specific transactions and making entries in accounting registers. The primary document is written evidence of a business transaction, for example, the issuance of money on account, payment for goods, etc.

The forms of primary documentation are approved by the head of the enterprise, however, all mandatory details established by law must be present in the document.

Primary accounting documents are compiled on paper and supported by a signature to identify the persons who compiled the document. If the document is drawn up in electronic form, it must be signed with an electronic signature.

The forms of primary documents contained in albums of unified forms are not mandatory for use, except for cash documents established by authorized bodies on the basis of.

Mandatory details of primary documents in accounting:
- name of the document (invoice, act, list, order, etc.);
- date of the transaction (drawing up the document);
- the content of a business transaction in value and physical terms;
- the name of the organization on behalf of which this document is being drawn up;
- data of the persons who performed the transaction and are responsible for the correct execution of the document (position, full name, signature).

Primary documents in accounting are divided into documents according to:
- accounting and remuneration: employment order, staffing table, work schedule, travel certificate, employment certificate, pay slip, etc.
- accounting of fixed assets: act of acceptance and transfer, inventory card, invoice for internal movement, inventory book, act of fixed assets, etc.
- accounting of cash transactions: cash book, advance report, cash receipt order, register of cash documents, expenditure cash order, cash accounting book, etc.
- accounting for repairs and construction work: acts on acceptance of completed work, suspension of construction, commissioning of the structure; general work log; log of completed work and other similar documents.

note

If, according to the law, primary accounting documents are confiscated, copies of these documents made in legislative order, are included instead of originals in accounting documents.

Helpful advice

If necessary, additional columns and lines may be included in the standard form, which is determined by certain types of economic activity.

Sources:

• Accounting Law
• Consolidated documents are drawn up on the basis of previously

Legal entities - enterprises, organizations, various kinds of institutions and banks, in the course of carrying out their activities, are in constant communication with each other. Business conversation carried out through a variety of documents: letters, requests, demands, payment orders, etc. The legal validity of such documents is confirmed by their details.

What are the details?

Requisites - from the Latin requisitum - “necessary”, this is a set of information and data established by standards for a given type of document, without specifying which this type documents will not have legal force and cannot be considered the basis for transactions and transactions. In other words, no matter how officially the document is called, if it does not have the required details, it can be considered just a piece of paper to which no one is obliged to respond. Therefore, the details in mandatory indicated on any document.

Some details are indicated only on documents of one type, and some are mandatory for any business document. The latter include: the name of the organization, the date the document was compiled and its name. The name of the organization must indicate its short and full name in accordance with constituent documents, organizational and legal form. The date of preparation of the document is indicated both in digital and in verbal-digital form. The name of the document is indicated in all cases, the only exception being a business letter.

In addition to the mandatory ones, accounting and banking special details established for one type of document are used. The accounting documents indicate: the name and address of the enterprise; his bank details; indication of the parties to the transaction - participants in the business transaction; its name, content and basis; the value of the transaction in monetary or in kind terms.

Banking includes: company current account number; the name of the bank in which it is serviced and its address; bank code - BIC and its correspondent account. The bank details must also indicate the INN of the enterprise and the bank, checkpoint codes and OKPO.

Placing details in the document

Each detail in different types of documents has its own field for placement. The composition of the details and the requirements for their execution in each case are established by standards. Details consisting of several lines are printed with one line spacing. The details are separated from each other by two or three line spacing.

The same applies to document forms, for which there are also special requirements to their production, recording and storage, especially those on which the State Emblem is reproduced Russian Federation, as well as coats of arms of the constituent entities of the Russian Federation. This measure is necessary because the details indicated on the forms make them a document with legal force, which fraudsters can take advantage of.

Tip 4: What documents are required when applying for a job?

Properly drawn up documents for a new employee when hiring are a guarantee that he will not subsequently have problems with calculating his pension, and the employer will not have problems with the labor commission and the tax inspectorate. The main document confirming work experience is employment history.

The specifics of work at some enterprises require the presentation of any other additional documents. These cases are stipulated in the Labor Code of the Russian Federation, regulations, presidential decrees and government resolutions. HR officers do not have the right to demand other documents not specified by law. The same applies to the requirement to have permanent registration at the location of this enterprise. But the employer has the right to demand a certificate of health in the established form. For professions related to products and consumer services population, it is also mandatory to have a sanitary and medical certificate. If a disabled person is hired, a letter of recommendation from VTEK may be required, and in the case when work activity of a new employee is related to commercial or state secrets, he may be required to provide a receipt and other documents confirming his admission.

The data contained in the primary documents is reflected in the accounting registers. Accounting registers are lists of transactions in chronological order, grouped by accounting accounts (for example, statements, reports in tabular form).

The register forms are approved by the head of the organization. The required details of the accounting register are:

• register name;

• name of the organization (economic entity) that compiled the register;

• the start and end dates of maintaining the register and (or) the period for which it was compiled;

• chronological and/or systematic grouping accounting objects ;

• unit of measurement;

• names of positions of persons responsible for maintaining the register and their signatures with a transcript.

Registers are compiled on paper and (or) in the form of an electronic document signed electronic signature .

When making corrections to the registers, you must indicate the date of the correction, as well as the signatures of the persons responsible for maintaining this register (with a transcript).

During registration accounting objects The following are not allowed in registers:

Omissions or withdrawals;

Reflection imaginary and feigned accounting objects .

The employee responsible for preparing the primary document must ensure its timely transfer for inclusion in the accounting registers. In this case, this employee is responsible for the accuracy of the data recorded in the primary document. This is stated in Part 3 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Entrepreneur on OSNO

Documenting business transactions carried out by an individual entrepreneur using common system taxation, is regulated by the Procedure approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

The requirements for primary accounting documents are contained in paragraph 9 of this procedure. They almost completely coincide with requirements for primary accounting documents used by organizations. The only addition is that individual entrepreneurs must attach to the primary document that documents the sale of goods or their purchase, a primary document confirming payment for this product.

Separate division

Situation: can a separate division reflect business transactions on the basis of primary documents issued on behalf of the head office of the organization? A separate division is allocated to a separate balance sheet and conducts accounting independently.

Yes maybe.

At the same time, the accounting policy must reflect the condition that all primary documents are drawn up on behalf of the head office.

The organization establishes the methods of accounting independently and prescribes them in the accounting policy for accounting purposes (Article 8 of the Law of December 6, 2011 No. 402-FZ). The provisions specified in the accounting policy apply to all separate divisions of the organization (clause 9 of PBU 1/2008). Therefore, if the organization’s accounting policy states that all primary documents are drawn up on behalf of the head office, then a separate division has the right to conduct accounting on the basis of such registers.

In addition, one of the mandatory details of any primary document is the name of the economic entity that compiled the document (subclause 3, part 2, article 9 of the Law of December 6, 2011 No. 402-FZ). Economic entities are considered, in particular, commercial and non-profit organizations(subparagraph 1, part 1, article 2 of the Law of December 6, 2011 No. 402-FZ). An organization is recognized as a legal entity registered in accordance with the legislation of the Russian Federation (Clause 1, Article 48, Article 51 of the Civil Code of the Russian Federation). A separate division is not an independent legal entity; it is part of it (Article 55 of the Civil Code of the Russian Federation). Consequently, a separate division, conducting accounting independently on the basis of documents drawn up on behalf of the head office of the organization, does not violate accounting legislation.

Accounting information

Situation: in what cases is it necessary to prepare an accounting certificate?

An accounting certificate must be prepared in any cases where an accountant needs to justify transactions or calculations. For example:

• when submitting updated declarations to justify the calculations reflected in them (letter of the Federal Tax Service of Russia dated December 14, 2006 No. 02-6-10/233);

• to confirm the amounts reflected in accounting, for example, when calculating dividends;

• to justify reversal entries, etc.

This primary document must contain the mandatory details listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Signatures in documents

Draw up all primary documents when performing a transaction (transaction, event). And if this is not possible - immediately after the end of the operation (transaction, event). Responsibility for registration lies with the employees who signed the primary document.

The list of employees who have the right to sign primary documents can be approved by the head of the organization by his order.

At the same time, the procedure for signing documents used to formalize transactions with in cash, is regulated, in particular, by Bank of Russia Directive No. 3210-U dated March 11, 2014 and Bank of Russia Regulation No. 383-P dated June 19, 2012.

In any case, the primary document must be signed in such a way that it is possible to identify those who signed it (the persons responsible for processing the transaction). That is, the signatures in the document must be decrypted .

This follows from Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ and is confirmed by the letter of the Ministry of Finance of Russia dated September 10, 2013 No. 07-01-06/37273.

Let’s say an organization that is not a small (medium) enterprise has entered into an agreement with a third-party contractor for the provision of accounting services. Who should sign the primary documents for the chief accountant in this case?

The manager himself must appoint a list of people who have the right to sign primary accounting documents (clause 14 of the Regulations approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, information of the Ministry of Finance of Russia No. PZ-10/2012). These can be employees of the organization (cashier, manager, etc.), as well as representatives of a third-party organization that does accounting.

The right to sign bank documents can be transferred to full-time employees, as well as to persons providing accounting services (clause 7.5 of Bank of Russia Instruction No. 153-I dated May 30, 2014). Thus, in addition to the head of the organization, bank documents can be signed by an employee of the organization or the head of a third-party organization that keeps records.

At the same time, the head of the organization himself cannot sign for the chief accountant. The fact is that, since the organization is not a small (medium) enterprise, the manager cannot take over the accounting. This conclusion follows from Part 3 of Article 7 of the Law of December 6, 2011 No. 402-FZ.

Unlike organizations individual entrepreneur cannot transfer the right to sign primary documents to third parties. This is directly indicated in paragraph 10 of the Procedure, approved by order of August 13, 2002 of the Ministry of Finance of Russia No. 86n and the Ministry of Taxes of Russia No. BG-3-04/430.

Situation: can Chief Accountant sign contracts if he is the founder of the organization?

Yes, it can, but only if he has a power of attorney for the right to sign, issued by the head of the organization (Clause 4 of Article 185.1 of the Civil Code of the Russian Federation).

In other cases, the right to sign contracts on behalf of the organization belongs to the head (unless otherwise provided by the organization’s charter) (Clause 1, Article 53 of the Civil Code of the Russian Federation).

Situation: what color of ink should be used to sign primary documents, as well as invoices??

By general rule in any color, but there are special requirements for bank documents.

The legislation does not impose requirements on the color of ink that must be used to sign primary documents, as well as invoices. Clause 2.8 of the Regulations approved by the USSR Ministry of Finance dated July 29, 1983 No. 105 (applied to the extent that does not contradict current legislation) states that entries in primary documents must be made in ink, crayon or ballpoint pen paste. Do not use a pencil for writing.

An exception is provided only for bank documents. Clause 1.7.2 of the Rules approved by the Regulation of the Bank of Russia dated July 16, 2012 No. 385-P states that each document presented to a credit institution on paper must have the signatures of authorized officials and a seal and correspond to the declared samples. In this case, signatures on all documents must be made with a pen with black, blue or purple ink.

Advice: Sign source documents and invoices using traditional ink colors (black, blue or purple).

The fact is that when copying primary documents and invoices filled out using red or green ink, the data specified in this way may not appear on the copies of the documents. This may lead to negative consequences when submitting copies of documents for a tax audit (see, for example, resolution of the Federal Antimonopoly Service of the East Siberian District dated February 14, 2006 No. A19-13900/05-43-F02-290/06-S1).

Electronic documents

Primary documents can be prepared both in paper and electronic form (Part 5 of Article 9 of the Law of December 6, 2011 No. 402-FZ). The last option is possible if the documents are marked electronic signature (Article 6 of the Law of April 6, 2011 No. 63-FZ).

The requirements for an electronic signature are provided for by the Law of April 6, 2011 No. 63-FZ.

There are the following types of electronic signature: simple unqualified, enhanced unqualified and enhanced qualified (Article 5 of the Law of April 6, 2011 No. 63-FZ). The legal force of the document will depend on what signature the organization uses.

Thus, primary documents certified by simple or enhanced unqualified electronic signature , cannot be accepted for accounting and tax purposes. They are not recognized as equivalent to paper documents certified by a handwritten signature.

On the contrary, certified by enhanced qualified electronic signature documents are equated to those signed personally and accepted for accounting and tax purposes.

Similar conclusions follow from paragraphs 1 and 2 of Article 6 of the Law of April 6, 2011 No. 63-FZ and confirmed by letters of the Ministry of Finance of Russia dated April 12, 2013 No. 03-03-07/12250, dated December 25, 2012 No. 03- 03-06/2/139, dated May 28, 2012 No. 03-03-06/2/67, dated July 7, 2011 No. 03-03-06/1/409.

Format for submitting a document on the transfer of goods when trading operations approved in electronic form by order of the Federal Tax Service of Russia dated November 30, 2015 No. ММВ-7-10/551. The format for presenting the document on the transfer of work results (document on the provision of services) in electronic form was approved by Order of the Federal Tax Service of Russia dated November 30, 2015 No. ММВ-7-10/552. These formats are relevant both in business activities and when submitting documents at the request of the inspection in electronic form.

The Federal Tax Service of Russia does not plan to develop formats for standard forms.

If Russian legislation or an agreement provides for the submission of a primary document to a counterparty or government agency (for example, in tax office) on paper, the organization is obliged to make a paper copy of the electronic document at its own expense (Part 6 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

What if an organization draws up documents not according to the format approved by the Federal Tax Service of Russia? Then submit the forms to the inspectors on paper - certify the copies with a note that the documents are signed electronic signature .

Similar clarifications are given in the letter of the Federal Tax Service of Russia dated November 10, 2015 No. ED-4-15/19671.

For details on how to submit documents to tax inspectors, see:

• How to submit documents at the request of inspectors during a desk tax audit ;

• How to submit documents at the request of inspectors during an on-site tax audit .

If an organization decides to process primary documents in electronic form, this method of maintaining documentation must be reflected in the accounting policy. In particular, the accounting policy needs to record:

• list of documents participating in electronic document flow;

• list of employees authorized to sign electronic documents;

• method of electronic exchange of documents (with or without the involvement of an electronic document management operator);

• procedure for storing electronic documents;

• method of submitting documents at the request of the tax office (electronically or on paper).

But the formats of electronic documents that the organization uses do not need to be reflected in the accounting policies. This was confirmed by the Federal Tax Service of Russia in a letter dated November 10, 2015 No. ED-4-15/19671. Although in this letter we're talking about about accounting policies for tax purposes, the conclusion of the Federal Tax Service of Russia is also relevant for accounting policies for accounting purposes.

Markings on documents

Situation: is it possible to make official notes on primary documents?

Yes, you can.

There is no prohibition in the legislation to make official notes on primary documents. For example, you can put a mark on a document indicating that it has been processed and reflected in accounting (clause 2.20 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105).

Printing on documents

The seal is not listed among the mandatory details of the primary documents listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Therefore, put a stamp on the document:

• if the organization, at its own choice, uses an independently developed form approved by the head, which includes a seal;

• if the organization, of its own choice, uses a unified form contained in the album of unified forms, which includes a seal. At the same time, the manager approved that the form is used without changes (or the changes do not affect the seal);

• when applying standard mandatory forms established by authorized bodies (Government of the Russian Federation, Bank of Russia, etc.) on the basis federal laws, if standard forms include a seal.

Such conclusions follow from the provisions of Article 9 of the Law of December 6, 2011 No. 402-FZ.

The list of documents on which the organization’s seal is required (optional) is given in table.

In agreements that an organization usually concludes (purchase and sale, provision of services, etc.), a seal also does not need to be affixed. A seal must be affixed only if this is expressly provided for in the contract (Clause 1, Article 160 of the Civil Code of the Russian Federation).

One more thing. From April 7, 2015, LLCs and joint stock companies may not have seals at all. This is provided for in Articles 2 and 6 of the Law of April 6, 2015 No. 82-FZ.

Documents in a foreign language

Documents written in a foreign language must have a line-by-line translation into Russian. This is necessary both for accounting and tax purposes (clause 9 of the Regulations on Accounting and Reporting, Article 313 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 28, 2012 No. 03-03-06/1/106).

There is no need to add anything to the documents themselves. Attach separate translations signed by the translators. You can translate a document into Russian as follows: professional translator, and an employee of the organization who speaks a foreign language (letters of the Ministry of Finance of Russia dated April 20, 2012 No. 03-03-06/1/202, dated March 26, 2010 No. 03-08-05/1).

However, the organization may retain some words in a foreign language if they are a registered trademark, for example, the name of the airline on an airline ticket (Article 6 of the Convention for the Protection of Industrial Property of March 20, 1883) or are not essential for confirming the expenses incurred, for example, in an air ticket in a foreign language - conditions for applying the fare, air transportation rules, baggage transportation rules, etc. similar information(letters of the Ministry of Finance of Russia dated March 24, 2010 No. 03-03-07/6, dated September 14, 2009 No. 03-03-05/170).

If documents in a foreign language are compiled according to a standard form (identical in the number of columns, their names, decoding of works, etc. and differ only in the amount), then with regard to their constant indicators, a one-time translation into Russian is sufficient. Subsequently, only the changing indicators of this primary document need to be translated. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated November 3, 2009 No. 03-03-06/1/725.

Error correction

Corrections in primary documents are allowed (Part 7, Article 9 of the Law of December 6, 2011 No. 402-FZ).

The procedure for correcting errors in primary documents is fixed in accounting policies for accounting purposes or an appendix to it. The organization independently develops ways to make corrections to the primary document (both on paper and in the form of an electronic document). Focus on the requirements of the Law of December 6, 2011 No. 402-FZ, accounting regulations and take into account the peculiarities of document flow. When developing such methods, you can focus on current regulations governing similar issues (for example, Rules for filling out invoices, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137). This was stated in the letter of the Ministry of Finance of Russia dated January 22, 2016 No. 07-01-09/2235.

Correct errors in primary documents as follows: cross out the incorrect text and write the corrected text above the crossed out text. Crossing out is done with one line so that the correction can be read. Certify corrections in documents with the signatures of the persons who compiled the document (indicating their last names and initials or other details necessary to identify these persons), and indicate the date the correction was made.

You cannot make corrections to cash and bank documents. Such rules are established by paragraph 7 of Article 9 of the Law of December 6, 2011 No. 402-FZ, section 4 of the Regulations approved by the Ministry of Finance of the USSR on July 29, 1983 No. 105, and paragraph 4.7 of the Bank of Russia directive of March 11, 2014 No. 3210-U .

An error in the accounting register can be corrected on the basis of an accounting certificate. This document must provide a rationale for the correction.

Corrections not authorized by the persons responsible for maintaining the relevant register are not allowed in accounting registers (Part 8, Article 10 of Law No. 402-FZ of December 6, 2011). If the correction in the register is authorized by the responsible persons, then certify it with the signatures of these persons (indicating their surnames and initials or other details necessary to identify these persons), and indicate the date the correction was made. Such rules are established by paragraph 8 of Article 10 of the Law of December 6, 2011 No. 402-FZ.

Internal control

The organization is obliged to organize and carry out internal control of the facts of economic life. And if its reporting is subject to mandatory audit, then it is obliged to maintain internal control over accounting and reporting (except for cases where the manager has assumed the responsibility for accounting). Such requirements are established by Article 19 of the Law of December 6, 2011 No. 402-FZ.

In addition, one of the tasks of the chief accountant is to organize and control the creation (reception), processing and storage of documents (clause 6.6 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105 (valid to the extent that does not contradict the law)). The following tools can be used to perform this task:

• document flow schedule;

• nomenclature of cases.

The procedure for generating and processing documents must be fixed in the document flow schedule (clause 5.1 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105). The development of the schedule is organized by the chief accountant. The schedule is approved by order of the head of the organization (clause 5.2 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105).

The document flow schedule should describe:

• stages of creating (receiving), checking and transferring a document for storage;

• timing of each stage;

• a list of employees performing business operations and preparing documents;

• list of employees checking documents;

• relationship between responsible persons.

The schedule can be drawn up in the form of a diagram or a list of works indicating the operations and relationships of the performers. An approximate form of this document is given in the appendix to the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105. However, it is possible to develop own structure graphic arts. Such rules are established by paragraph 5.4 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105.

An example of a document flow schedule in tabular form

The chief accountant of Alpha LLC has developed a document flow schedule in tabular form (see, for example, part of the document flow schedule, dedicated to bank documents).

An example of a document flow schedule in the form of a diagram

Alpha LLC has decided to continue issuing travel certificates for employees going on business trips. The chief accountant of Alpha developed a document flow schedule in the form of a diagram (see, for example, travel certificate processing scheme).

In organizations with a small document flow, everything can be reduced to drawing up separate memos for employees. The employee should describe in detail what documents he must fill out so that there are no claims against him from the accounting department. For example, an employee goes to pick up paid goods from a supplier. The memo should state what documents he must bring, as well as the period within which they must be submitted to the accounting department. You can also attach samples of the required documents to the memo.

An example of a memo to the contractor on the procedure for completing documents

Document flow in Alpha LLC is organized by drawing up separate memos for employees (see, for example, Memo for a posted employee).

Control over the execution of the document flow schedule is assigned to the chief accountant (clause 5.7 of the Regulations approved by the USSR Ministry of Finance on July 29, 1983 No. 105). Employees of the organization must be familiar with this document or an extract from it. The chief accountant's requirements for document preparation are mandatory for all employees of the organization. For failure to comply with the requirements of the chief accountant, employees may be subject to disciplinary action. Some organizations prescribe compliance with paperwork requirements as one of the bonus conditions.

After processing the document, it is necessary to ensure its safety and subsequent transfer to the archive.

One way to organize the storage of documents is to compile a list of cases. It contains information about which documents should be kept in which department and for how long they should be stored. Form the nomenclature of affairs in the accounting department similarly to the nomenclature of affairs in the personnel department.

Responsibility for the absence of primary documents

Attention: the absence (failure to submit) of primary documents is an offense (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation), for which tax and administrative liability is provided.

The absence of primary documents, invoices, as well as accounting and tax registers is recognized as a gross violation of the rules for keeping records of income and expenses. Responsibility for it is provided for in Article 120 of the Tax Code of the Russian Federation.

If such a violation was committed during one tax period, the inspectorate has the right to fine the organization in the amount of 10,000 rubles. If a violation is detected in different tax periods, the fine will increase to RUB 30,000.

A violation that led to an understatement of the tax base will entail a fine of 20 percent of the amount of each unpaid tax, but not less than RUB 40,000.

In addition, at the request of the tax inspectorate, the court may apply to officials of the organization (for example, to its head) administrative responsibility in the form of a fine in the amount of:

• from 300 to 500 rub. for failure to submit primary documents necessary for tax control (part 1 of article 23.1, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation);

• from 2000 to 3000 rub. for failure to comply with the procedure and terms of storage of primary documents (part 1 of article 23.1, article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In each specific case, the perpetrator of the offense is identified individually. At the same time, the courts proceed from the fact that the manager is responsible for organizing accounting, and the chief accountant is responsible for its correct maintenance and timely preparation of reports (clause 24 of the Plenum resolution Supreme Court RF dated October 24, 2006 No. 18). Therefore, the subject of such an offense is usually recognized as the chief accountant (an accountant with the rights of the chief). The head of an organization may be found guilty of:

• if the organization did not have a chief accountant at all (resolution of the Supreme Court of the Russian Federation dated June 9, 2005 No. 77-ad06-2);

• if accounting and tax calculation have been transferred specialized organization(clause 26 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18);

• if the reason for the violation was a written order from the manager, with which the chief accountant did not agree (clause 25 of the resolution of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18).

Primary documents are lost

Situation: what to do if primary documents are lost?

If documents confirming recorded transactions are lost, the organization must take action to investigate the causes and restore the loss. To do this, the employee who discovered the loss must write memo, on the basis of which a manager’s order is issued to appoint a commission to investigate the loss. Document the results of the commission’s work in an act.

If during the work of the commission the tax inspectorate requests documents that were lost, the organization will be able to ask to increase the deadline for submitting documents (clause 3 of article 93 of the Tax Code of the Russian Federation). In this case, the order to create a commission will be a documentary substantiation of such a request.

If, based on the results of the commission’s work, the documents are not discovered (restored), the organization will not be able to confirm the accounting and tax accounting data. In addition, for the lack of documents, the organization may face .

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Primary documents of the accounting report are the most important link in the document flow of any company. Without them, it will not be possible not only to correctly calculate all income, expenses and receipts, but also to correctly calculate (and even more so, confirm with the tax authorities) deductions to the tax office. What is a “primary” and what are the requirements for it? Let's figure it out.

It is necessary to understand what is generally meant by this definition. So, primary accounting documents are confirmation of business transactions carried out at the enterprise that brought some economic effect. This is a supporting document - for example, some kind of invoice.

These documents are important not only for accounting purposes. They are necessary to comply with tax laws and confirm all transactions. Using primary documents, you can determine the scope of the company's obligations to the state. The tax office will require these certificates to verify the accuracy of the calculations.

Primary documents must be drawn up immediately at the time of the operation, or immediately after its completion. But the latter is only possible if it is not possible to deal with paperwork during the process.

And it is worth remembering that such delays are highly discouraged and are allowed only in exceptional situations.

What is "primary"

This type of document is the one that confirms already completed business actions. For example, buying a new lathe. Without primary documentation capable of confirming this or that action, it is impossible to enter expenses/income or the receipt of anything in the accounting book.

Primary documents can be either electronic or paper - there is no difference. The only peculiarity of such electronic document management is that an electronic signature is required for confirmation. However, some businesses may limit their use of digital capabilities. According to the terms of the contract or in some cases regulated by law, it is possible to require the provision of only a paper “primary” document.

The primary accounting document must contain all the necessary information for accounting for business activities. Otherwise, tax problems may arise. If you cannot confirm any expense or income, the amount of deductions may increase.

Such a document is proof of the fact that some action was taken in the organization’s economy that affected the economic situation.

List of accounting documents

Interestingly, the law does not regulate specific documents, so you can choose from many acceptable options. This will allow you to adjust the convenience of reporting. But what kind of “primary” is there anyway?

1. Agreement. Contains specific terms of a business transaction. It lists all the financial nuances and the responsibility of all parties involved for implementation.
2. Packing list. Listing of all services provided or goods transferred. It is kept by each participant in the transaction - you will need to make copies.
3. Transfer and Acceptance Certificate. Confirms that the service was performed in full and its quality satisfies the agreed upon. This act confirms the acceptance of the work performed and, accordingly, the full approval of the customer.
4. Transfer and acceptance certificate No. OS-1. Unlike the previous document, it is used in recording activities with the input and output of fixed assets.
5. Check. Confirmation of willingness to pay for a product or service. The invoice may include additional conditions and price list for the services provided. This document also allows you to return money.
6. Payslip. Used in solving economic tasks related to personnel. That is, these statements take into account all salary situations. It is necessary to include not only the salary itself in the payslip. But also all bonuses, overtime, incentives and other cash “infusions” into the employee.
7. Cash documents. Necessary for accounting for financial transactions for the sale of goods or services. This category includes not only the cash book, but also receipt and expense orders.

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Naturally, all these documents are drawn up differently depending on the established rules and procedures. The basic rules are defined and must be followed when creating a primary.

Classification of primary documents

There are several ways to categorize accounting records. This significantly simplifies the definition and document flow itself. Grouping occurs according to certain principles and features.

So, the primary documents are divided:

1. By purpose. There are administrative ones - powers of attorney and payment orders; executive/exculpatory – pay slips and certificates of work performed; accounting documents – statements, calculations and certificates; combined – cash orders, advance reports and claims; and strict reporting forms - subscriptions, receipt books, and so on.
2. By volume of data content. The actual primary documents are included - cash orders and checks; and consolidated primary documents - cash reports for a certain period and statements.
3. According to the method of reflecting business transactions. There are one-time reports - cash reports; and accumulative statements and limit cards.
4. By place of compilation. Divided into internal (everything formalized by the organization) and external (received from suppliers, outsourcers, and so on).

This comprehensive classification reflects almost all primary documents that accounting may encounter when preparing reports.

Accounting registers for primary

Each primary document received by the accounting department must be registered. Therefore, there are special accounting registers. These are special counting tables made according to a certain form. They are necessary to collect information about business transactions on accounts and not get confused in a bunch of certificates, invoices, and so on.

Accounting registers are different. As a rule, they are divided into the following categories:

1. By appointment. This includes chronological (documents are recorded as they appear), systematic (the primary document is recorded taking into account its grouping characteristics). The combination of these two types is called synchronistic registers - ideally this is what accounting should do.
2. By summarizing the data. Integrated (from particular to general) and differentiated (from general to particular) registers fall into this category.
3. By appearance. Everything is very simple - they are divided according to the physical form of the register. It can be in the form of a card, book, electronic media, and so on.

Proper maintenance of accounting registers will significantly simplify the task and protect against many problems.

Requirements for primary documentation

Since the primary document is an important part of the accounting document flow, it is necessary to be very careful in maintaining and filling it out. There are certain requirements, norms and standards that will have to be adhered to.

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What should be in the primary

Primary accounting documents must be created according to certain standards so that the tax authorities can accept them without any problems, and no one will have problems in the future. Therefore, it is necessary to indicate the following information in the primary document:

1. The name of a specific document.
2. Date of preparation.
3. The name of the subject who (or on whose behalf) this or that action is carried out.
4. What is the essence of a business transaction?
5. Business transaction meters. There are cash or in kind. If natural, you must indicate what is being measured.
6. Persons responsible for the correct conduct of the operation and the preparation of documents for it. Be sure to indicate positions.
7. Signatures of the persons involved, their full names and other information that will help identify them.

The presence of all this data is necessary not only to confirm that the operation was actually carried out. The information specified in the document will allow, if necessary, to verify all indicators, contact the actors and clarify some points.

Rules for preparing primary documentation

It is important to remember that when creating such documents, it is not enough to simply take into account the data that it should carry. The regulations establish certain rules for maintaining and creating such papers. If they are violated, or tax inspectors have doubts, you will not only have to redo the document, but also pay a large fine. Especially if the violation is not the first.

1. Write strictly without errors (including punctuation) and blots. Avoid typos in electronic documents.
2. You can use any pens. But it is advisable to choose ones that will not smear when writing - this will spread dirt on the paper, which is unacceptable.
3. It is necessary to draw up documents in case of assumptions that some kind of business transaction will be carried out. As a last resort (which is not recommended at all), you can draw up and submit a primary report immediately after the operation.
4. Absolutely all calculated data presented in digital form must be duplicated in words.
5. If there is no data to fill out the details in the initial form, you need to put a dash there. Leaving empty lines is strictly prohibited.

It is important to remember that the more responsible the accountant is in filling out primary documents, the fewer problems the organization will have in the future.

What to do if a mistake has already been made?

In a situation where it is necessary to correct one or another primary document, you need to know what can and cannot be done. So, when correcting errors you can:

1. Cross out the incorrect information and indicate the correct information next to it. It is necessary to put the signature of the person who corrected the information, as well as the instruction “Believe the corrected” and the specific date when the correction was made.
2. Make additional notes. It is used if the total values ​​of transactions were executed, but as a result they turned out to be slightly higher. In this case, you need to write down the remainder in new document and take them into account in the current or next reporting period.
3. Perform reversal. That is, correct the entry using negative values: write down incorrect data in red paste, then indicate the correct data next to it.

Every accountant should know which documents belong to primary documents. This is due to the fact that it is this documentation that is the basis for accounting. They prove the fact of carrying out business transactions. A novice accounting specialist needs to understand what it is, why primary documents are needed, how to compile and store them. Otherwise, problems with regulatory authorities cannot be avoided.

Legal entities and private entrepreneurs can transfer funds to each other only on the basis of certain primary documentation. It is assumed that the primary report is drawn up even before the business transaction has taken place, however, the legislation does not exclude the possibility of its drawing up after the completion of the transaction, however, there must be good reasons for this.

Both primary and summary accounting documents must include the following details: name of the form; the date and place where it was compiled; the full name of the company that prepared it; what accounts are used to transfer funds; full name responsible official, etc.

What are they needed for

Primary documents (PD) are a mandatory component of accounting. They are compiled during business transactions and serve as evidence that such transactions have been completed. When conducting a transaction, a different number of primary documents may be involved: it depends on the specifics of its implementation.

List of operations that must be carried out during the transaction:

1. Signing a contract with the recipient. If it is permanent, you can sign one agreement for several transactions, however, in this case, it is worth immediately discussing the timing of the work, the sequence of settlement transactions and other nuances.
2. Issuing invoices for payment.
3. Direct payment, confirmation of which is cash receipt(or commodity), if we are talking about cash payment, or payment cards, if money is transferred by bank transfer.
4. When the goods are shipped, the contractor gives the invoice to the client.
5. After providing services in full, the contractor must receive a certificate of completion from the client

Existing types

There are 6 main types of PD accounting, which are used most often when conducting various transactions:

Contract	The contract sets out the rights and obligations of the parties to the transaction. The contract can be drawn up for the provision of services or the sale of goods. The Civil Code does not exclude the possibility of concluding an oral contract, but it must be remembered that only a document signed by two parties can protect the rights and interests of the injured party in a judicial body in the event of any problems arising, including failure to fulfill obligations by the other party.
Invoice offer	This document indicates how much the client must pay to receive services or work. When payment is made, this means that the client agrees to the conditions put forward by the contractor. Does not exist specific form this document, so its design may differ from one supplier to another. However, you need to remember that the document must contain the title of the document itself; payment details; the name of goods and services, as well as their cost. You can prepare it in the 1C program. The invoice is of no value from the point of view of accounting and reporting to regulatory authorities; it only records the price set by the seller. It is not necessary to put a stamp and signature on it, but if the company wants to play it safe and protect itself, it is better to do so. If any interests or rights of the buyer are violated, he has the right to demand the seller return the transferred funds.
Payment documentation	This is confirmation of the fact that the client has paid the invoice issued by the manufacturer. Exist different kinds such documents: payment requests, orders and checks, strict reporting forms.
Packing list	Applicable in cases where you need to formalize a purchase and sale transaction material assets. This paper must be prepared in two copies. The seller needs it to display the sale, and the buyer needs it to capitalize the received goods. The information in the delivery note and the invoice must completely match. The seal of the seller and the buyer must be on this document.
Act on the performance of work or provision of services	Double-sided document. It confirms not only the fact of the work performed, but also the price that was paid for the product or service. This paper also serves as proof that the parties have fully fulfilled their obligations to each other and have no mutual claims.
Invoice	An important document is, with the help of which the basis is laid for the acceptance of VAT amounts submitted for deduction. Obviously, this document is very important for those structures that are VAT payers.

List of primary accounting documents

So, the list of primary accounting documentation looks like this:

Agreement	Concluded with the client in writing. It is important to say that the law does not prohibit the oral form of such a contract; however, the parties often prefer to record the rights and obligations provided for in the agreement on paper.
Check	It contains details for making payment and the name of the goods that are purchased.
Receipt (sales or cash receipt) or strict reporting form	Issued if paid in cash. In the case of non-cash payment, the buyer of goods or services remains with a payment document certified by the banking structure as confirmation of payment.
Invoice	Issued at the time of shipment of the goods.
Act of provision of services or performance of work	Provided after services have been provided in full.

The definition of the concept of “primary accounting document” is given by Article 60-1 of the Russian Tax Code: primary documents are documented evidence that a transaction has been completed or there is an event that gives the right to carry it out. Such documents can be in paper form or on electronic media. Accounting is carried out on the basis of such documentation.

Article 60-2 provides the forms of such documents and the requirements for their execution.

Another normative act, which defines primary documentation and also defines its forms - the law on accounting and financial reporting.

Russia is a country in which legislation on accounting and payment of taxes changes periodically. Given the fact that the forms can be changed or supplemented, you need to track what changes are approved by various government agencies, including the Ministry of Finance. For example, at the beginning of 2019, the form of an accounting certificate was approved, which previously had a free form.

The Code of Administrative Offenses provides for a number of sanctions for the absence of primary documents in an organization; they are defined in Article 276 of the Code.

General instructions for use

PD are the basis for starting accounting for certain transactions and making entries in the accounting register. Such a document acts as written evidence of the fact that a business transaction has been completed.

Those primary accounting documents, the forms of which are not officially approved, are approved by the head of the organization, issuing an appropriate order. They must contain all the mandatory details required by law.

Such documentation must be prepared on paper and supported by the signature of the person who compiled the document. If an electronic document is used, it must be signed with an electronic signature.

Unified forms of PD are not mandatory for use. The exception is cash documents that are approved by authorized structures.

The PD form must contain the following mandatory data:

• Title of the document;
• exact date of the operation;
• what the economic operation consists of in physical and value terms;
• the name of the structure that composes the document;
• information about the persons who are responsible for ensuring that the document is executed correctly.

Such documents are divided into the following groups:

• wage accounting;
• accounting of performed cash transactions;
• accounting of fixed assets;
• accounting of construction and repair work.

Filling rules

Reporting documents should be prepared neatly and clearly.

Basic Rules:

• It is allowed to use ballpoint and ink pens, you can use computers and a typewriter;
• such documentation must be drawn up at the moment when the transaction is just planned;
• it is allowed to draw up documents after the operation, if there are objective reasons for this;
• the document reflects all possible details;
• If any information is missing, dashes can be added.

In 2019, standard forms are used to prepare PD. Documents are divided into external and internal.

The first organization receives from the outside: from government agencies, higher organizations, banking structures, tax authorities, etc. Examples external documents: invoices, payment orders or demands. As for internal documents, they are drawn up directly in the organization.

If the document is filled out incorrectly, the organization will have difficulty determining the tax base, and this may lead to disagreements with the tax service.

Content Correction

It happens that even an experienced accountant who has drawn up a document more than once makes a mistake. It is possible to correct it only when the document was not reflected in accounting, that is, it was not posted. You need to remember that making corrections using a stroke is unacceptable.

You can only use the following three methods:

• additional entry;
• reversal method;
• proofreading method.

The latter applies when an error was made in the accounting register, but it does not affect the correspondence of accounts. This method is appropriate to use before the balance sheet is drawn up. In this case, the incorrect number or other sign must be crossed out with a thin line, and indicated next to it correct value. On the side indicate “corrected believe” and put the date and signature.

An additional entry would be appropriate if the amount of the transaction being carried out was underestimated.

The reversal method involves correcting an incorrect entry using a negative number. The wrong number is indicated in red ink, and the correct entry is immediately made, which is written in normal color.

Clarifications about the reconciliation report

Reconciliation acts do not legally relate to primary documents, therefore they are not regulated regulatory documents. They display mutual settlements made for a certain period between companies that have the status of a legal entity, or individual entrepreneurs.

This type of document is used on the initiative of accountants, since with its help it is possible to solve a number of controversial issues that protects the interests of the organization.

In what cases is it important to draw up a reconciliation report:

• when the seller offers a wide selection of goods;
• in case of granting a deferment on payments;
• if the price of the product is high;
• if there is a relationship between the parties that is regular in nature.

This document can be used in court in the event of a controversial situation between the parties.

Shelf life

The provision for storing primary documentation is enshrined at the legislative level.

For different types There are various storage terms for documents:

For one year	It is necessary to keep correspondence with regulatory authorities about the terms for submitting reporting documentation.
At least 5 years	Cash documentation and papers such as the balance sheet for the quarter, the organization’s report with an explanatory note for the quarter are stored; minutes of the meeting on the adoption of the quarterly balance sheet; primary documentation and cash book; documents on systemic and non-systemic accounting and others.
At least 10 years	The annual balance sheet, inventory list, transfer balance, separation balance, liquidation balance and other documents must be maintained.
At least 75 years old	The personal account of each employee and salary slips are saved.