Pressa. Articles.
• "ARCHIVE-SERVICE" - without us it is possible, but with us it is more reliable. Banks of Donetsk magazine
(may, 2005 p.95-96)
Using archives yet has not become a habit for the enterprises, the organizations, businessmen. At this service it is a lot of advantages which you start to realize when on own experience you will experience convenience from this service.
Situation when representatives tax or law enforcement bodies unexpectedly come on the enterprise and withdraw the basic financial and legal documents, unfortunately, it has started to be perceived as one of annoying realities of domestic business. But, it appears, at unexpected check the businessman (enterprise) can refuse to give documents on absolutely lawful bases. For this purpose official papers need to be stored in Archive.
During economic activities at the enterprise/organization (at the businessman) a plenty of the various business documentation is formed and, as a rule, on the agenda in due course there is a problem of storage of these documents. Financial expenses are connected with this problem - an established post for conducting archival affairs and allocation of the areas, under an hour very significant also. All these problems at you will be removed, if you will check documents in "Archive-service". The archive " provides storage, the account and protection of the documents transferred in the order established by the law on constant or time storage by the enterprises, establishments, the organizations irrespective of patterns of ownership". The basis: the Law of Ukraine " About National archival fund " in edition 2888 ||| (2888-14) from 13.12.2001.
Our experts will examine values of your documents page by page viewing during which documents of a constant and long-term period of storage will be revealed and documents with expired periods of storage are allocated to destruction.
Periods of storage of the business documentation for the enterprises and the organizations For a greater part of the primary accounting documentation a target date 3 years. This term is minimal, to reduce it it is forbidden (item 2, 11 Instructions to the List) The basis: "Перечень типовых документов, образующихся в деятельности органов государственной власти и местного самоуправления, других учреждений, организаций и предприятий", утвержденный приказом Главного архивного управления при КМУ от 20.07.1998г. №41(далее Перечень)
The responsibility for destruction of documents
"The organizations in which documents NAF are not formed, destroy them if practical necessity for them has disappeared also terms of their storage according to the present List have expired, in coordination with archival establishments" Основание: п.36 Указаний к Перечню
То есть, уничтожать документы самостоятельно нельзя. За это виновный несет уголовную ответственность. The basis: Статья 357 УК Украины
"Похищение, присвоение, вымогательство официальных документов, штампов или печатей или завладение ими путем мошенничества или злоупотребления лица своим служебным положением, а также их преднамеренное уничтожение, повреждение или сокрытие, а также такие же действия в отношении частных документов, находящихся на предприятиях, в учреждениях или организациях независимо от формы собственности. совершенные по корыстным мотивам или в других личных интересах, караются штрафом до пятидесяти не облагаемых налогом минимумов доходов граждан или ограничением свободы на срнок до трех лет."
The same actions if they have caused infringement of work of the enterprise, establishments or the organizations or are accomplished concerning especially important documents, stamps, press, punished by the penalty up to seventy not taxable minima of incomes of citizens or restriction of freedom for the term of till three years, or imprisonment for the same term.
I wish to note, that it is necessary to divide documents which have a historical value and are transferred to government archives under corresponding agreements and the documents which are not representing to such value (the businessman/enterprise hands over such documents in private archive). If the first are stored due to the state it is necessary to pay for the second organizations.
To the bookkeeper on a note
In book keeping charges on storage of documents in Archive join in the cost price during a period of storage of documents. To avoid the long period during which expenses should be written off, in the contract with archive it is not necessary to specify a concrete period of storage of documents. It is enough to be limited to a condition, that papers will be stored "poste restante".
Director of the enterprise publishes the order (the businessman makes a decision) in which it is specified, that expenses of the company for storage of documents in archive should be written off within a year (from January till December). In the tax account of an expense for processing and storage of documents join in structure of miscellaneous costs and reduce taxable profit.
Periods of storage of documents of physical persons The subjects of enterprise activity who are carrying out settlement operations in cash and/or in the non-cash form (with application of payment cards, payment checks, counters and so forth ) at sale of the goods (granting of services) in sphere of trade, public catering and services, are obliged to provide storage of the used books of the account of settlement operations and pay books within three years after their termination, and also to print on registrars of settlement operations (except for automatic devices on sale of the goods (services) control tapes and to provide their storage within three years. The basis: статья 3 Закона Украины от 06.07.95 г. №265/95-ВР "О применении регистраторов расчетных операций в сфере торговли, общественного питания и услуг"
The term of limitation of actions stipulated by the law, - 1095 days, and therefore is not present sense to store documents concerning the tax account over the given term though for history of development of the business it is possible to store them as much as necessary. But in any case as is not present under the lawful normative-legal certificate which would define periods of storage of documents for businessmen, they should observe the periods of storage of documents stipulated in concrete laws. The basis: Закон Украины от 21.12.2000 г. №2181-III "О порядке погашения обязательств налогоплательщиков перед бюджетами и государственными целевыми фондами".
And the last: You have experienced all advantages of storage of your documentation in "Archive-service", have handed over documents, but you would like to have near at hand copies of the handed over documents.
To do paper copies it and troublesome and again will result besides to volume of the documentation. According to your desire we shall scan documents necessary for you and we shall place them on electronic carriers (CD), and your reserve archive practically will not borrow a place, there can be with you and at office, and houses.
Without us it is possible, but with us it is more reliable! And to be with us or to not be - to solve to you.
(may, 2005 p.95-96)
Using archives yet has not become a habit for the enterprises, the organizations, businessmen. At this service it is a lot of advantages which you start to realize when on own experience you will experience convenience from this service.
Situation when representatives tax or law enforcement bodies unexpectedly come on the enterprise and withdraw the basic financial and legal documents, unfortunately, it has started to be perceived as one of annoying realities of domestic business. But, it appears, at unexpected check the businessman (enterprise) can refuse to give documents on absolutely lawful bases. For this purpose official papers need to be stored in Archive.
During economic activities at the enterprise/organization (at the businessman) a plenty of the various business documentation is formed and, as a rule, on the agenda in due course there is a problem of storage of these documents. Financial expenses are connected with this problem - an established post for conducting archival affairs and allocation of the areas, under an hour very significant also. All these problems at you will be removed, if you will check documents in "Archive-service". The archive " provides storage, the account and protection of the documents transferred in the order established by the law on constant or time storage by the enterprises, establishments, the organizations irrespective of patterns of ownership". The basis: the Law of Ukraine " About National archival fund " in edition 2888 ||| (2888-14) from 13.12.2001.
Our experts will examine values of your documents page by page viewing during which documents of a constant and long-term period of storage will be revealed and documents with expired periods of storage are allocated to destruction.
Periods of storage of the business documentation for the enterprises and the organizations For a greater part of the primary accounting documentation a target date 3 years. This term is minimal, to reduce it it is forbidden (item 2, 11 Instructions to the List) The basis: "Перечень типовых документов, образующихся в деятельности органов государственной власти и местного самоуправления, других учреждений, организаций и предприятий", утвержденный приказом Главного архивного управления при КМУ от 20.07.1998г. №41(далее Перечень)
The responsibility for destruction of documents
"The organizations in which documents NAF are not formed, destroy them if practical necessity for them has disappeared also terms of their storage according to the present List have expired, in coordination with archival establishments" Основание: п.36 Указаний к Перечню
То есть, уничтожать документы самостоятельно нельзя. За это виновный несет уголовную ответственность. The basis: Статья 357 УК Украины
"Похищение, присвоение, вымогательство официальных документов, штампов или печатей или завладение ими путем мошенничества или злоупотребления лица своим служебным положением, а также их преднамеренное уничтожение, повреждение или сокрытие, а также такие же действия в отношении частных документов, находящихся на предприятиях, в учреждениях или организациях независимо от формы собственности. совершенные по корыстным мотивам или в других личных интересах, караются штрафом до пятидесяти не облагаемых налогом минимумов доходов граждан или ограничением свободы на срнок до трех лет."
The same actions if they have caused infringement of work of the enterprise, establishments or the organizations or are accomplished concerning especially important documents, stamps, press, punished by the penalty up to seventy not taxable minima of incomes of citizens or restriction of freedom for the term of till three years, or imprisonment for the same term.
I wish to note, that it is necessary to divide documents which have a historical value and are transferred to government archives under corresponding agreements and the documents which are not representing to such value (the businessman/enterprise hands over such documents in private archive). If the first are stored due to the state it is necessary to pay for the second organizations.
To the bookkeeper on a note
In book keeping charges on storage of documents in Archive join in the cost price during a period of storage of documents. To avoid the long period during which expenses should be written off, in the contract with archive it is not necessary to specify a concrete period of storage of documents. It is enough to be limited to a condition, that papers will be stored "poste restante".
Director of the enterprise publishes the order (the businessman makes a decision) in which it is specified, that expenses of the company for storage of documents in archive should be written off within a year (from January till December). In the tax account of an expense for processing and storage of documents join in structure of miscellaneous costs and reduce taxable profit.
Periods of storage of documents of physical persons The subjects of enterprise activity who are carrying out settlement operations in cash and/or in the non-cash form (with application of payment cards, payment checks, counters and so forth ) at sale of the goods (granting of services) in sphere of trade, public catering and services, are obliged to provide storage of the used books of the account of settlement operations and pay books within three years after their termination, and also to print on registrars of settlement operations (except for automatic devices on sale of the goods (services) control tapes and to provide their storage within three years. The basis: статья 3 Закона Украины от 06.07.95 г. №265/95-ВР "О применении регистраторов расчетных операций в сфере торговли, общественного питания и услуг"
The term of limitation of actions stipulated by the law, - 1095 days, and therefore is not present sense to store documents concerning the tax account over the given term though for history of development of the business it is possible to store them as much as necessary. But in any case as is not present under the lawful normative-legal certificate which would define periods of storage of documents for businessmen, they should observe the periods of storage of documents stipulated in concrete laws. The basis: Закон Украины от 21.12.2000 г. №2181-III "О порядке погашения обязательств налогоплательщиков перед бюджетами и государственными целевыми фондами".
And the last: You have experienced all advantages of storage of your documentation in "Archive-service", have handed over documents, but you would like to have near at hand copies of the handed over documents.
To do paper copies it and troublesome and again will result besides to volume of the documentation. According to your desire we shall scan documents necessary for you and we shall place them on electronic carriers (CD), and your reserve archive practically will not borrow a place, there can be with you and at office, and houses.
Without us it is possible, but with us it is more reliable! And to be with us or to not be - to solve to you.