Store accounting documents is one of the indispensable factors in accounting system of the business. The storage stock from accounting regulations is necessary to ensure the legal use of the voucher. So, regulation of store accounting documents what is? Accnet will provide the information you need about 5 provisions store accounting documents latest year 2024, let's track it.
1. Rules about the type of accounting vouchers to store
Provisions store accounting documents must be stored according to Decree 174/2016/ND-CP and accounting Law as follows:
- Accounting vouchers.
- Number of accounting & details of synthesis.
- Financial statements and settlement budget and synthetic settlement budget.
- Other documents related to accounting, including: contracts, reporting, management accounting, record the settlement project completed, project of national importance, inventory reports and assessment of property, property...
- Documentation of inspection, monitoring, auditing, records destroyed accounting documents, the decision on the additional capital from profit, distribute funds from profits.
- Documents related to the dissolution, bankruptcy, split, merge merger, cease to operate, and transfer of ownership in exchange business type or unit, receiving and use of funds, capital, fund, tax obligations, fees, and other obligations for the state,...
2. Time limits and time of store accounting documents
Deadlines and time provisions store accounting documents is a key provisions in the Law on accounting, the instrument might have been issued as follows:
+ Term storage of accounting documents:
- Storage 5 years:
- Accounting documents must be kept for at least 5 years as receipts, voucher, receipt, warehouse do not directly used for recording and reporting financial is not hosted in accounting documents.
- Document management and executive is not directly related to bookkeeping and financial reporting.
- Store 10 years:
- Regulation of store accounting documents must be stored for at least 10 years, including vouchers directly used for recording and reporting financial statement, ledger details and synthetic, financial statements, month, quarter, year, settlement reports, and documents relating to liquidation, sale of fixed assets.
- Permanent storage:
- Accounting documents must be stored permanently, including reports the total settlement of The state budget, settlement reports project of national importance, and the document has important implications on the economy, security and national defense.
- Decided to permanently store based on the nature and significance of long-term document, by the head or the legal representative of a particular decision for each case. The term permanent storage is at least 10 years or until the material is natural to ruin.
+ Time of store accounting documents:
- Storage 5 years:
- Provisions store accounting documents latest must be stored a minimum of 5 years. Supporting documents, tables, statistics, accounting, financial statements, month, quarter, year, and destruction of documents, must also be stored for at least 5 years.
- Store 10 years:
- The material directly used for bookkeeping and financial reporting, as well as documents relating to liquidation, sale of fixed assets, must be stored for at least 10 years. In the case of other legal provisions stored on the 10-year unit will perform as specified there.
- Permanent storage:
- According to Article 14 of the Decree, provisions store accounting documents must be stored permanently. The time of calculation term permanent storage is calculated from the date of settlement reports complete project was approved, with respect to the materials belong to the group BC.
- The time of calculation-term storage for documents related to the establishment, separation, consolidation, merger, conversion, dissolution, bankruptcy is calculated from the date of implementation of the procedures, respectively.
- Documents related to audit, inspection and examination of the authority have the time of calculation-term storage from the date of the audit report or the conclusion of inspection, test.
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3. Rules on how to store accounting documents
Way store accounting documents to comply with the provisions of law, except for some of the following cases:
- Provisions store accounting documents latest in clause 2, clause 3, article 6, 174/2016/ND-CP, only one original. If it should be in many units, the other units will save a shooting star.
- In time the documents seized in accordance with paragraph 4, article 6 of the decree, the unit must save scanned copy attached receipt in accordance with clause 2, article 7 of this decree.
- For accounting documents lost or ruined due to objective reasons, the unit must be stored copy. If not, why is have to save receipts identification of the material can not be shooting stars are.
- Accounting documents must be an accounting unit and stored safely, in accordance with the management, use and preservation. The unit ultra compact must also preserve the full prescribed safety.
- Accounting responsible for preserving the documentation, and the unit must ensure facilities and facilities management preservation.
- The legal representative decided preservation of accounting documents, paper or electronic, to ensure safety, security, and may provide information when requested.
- Accounting documents must be stored in full, systematic, classified and arranged in chronological order and accounting period.
- Legal representative must provide information accounting documents timely, complete, honest, and transparent for tax authorities and bodies competent state.
- The agency accepted accounting documents must be kept, preserved and repaid in full, on time.
4. Provisions store accounting documents about storage
In Article 11 of the Decree 174/2016/ND-CP, detailed instructions on the store accounting documentsthere are the following rules:
- Responsible business store vouchers in the repository under his management. This requires that the repository must be fully equipped with equipment maintenance and ensure safety, including anti-theft, anti-fire, anti-moisture, mold, and insects.
- The joint venture company or have foreign investment reached over 100% to make the regulation of store accounting documents at the company on territory Vietnam during operation in Vietnam.
- Documents accounting documents of business, dissolution, bankruptcy will be stored at the licensed business registration or the decision on dissolution, bankruptcy.
- For the business prepare a merger, transfer of ownership, stock goods, stock from accounting will be stored at the unit of the new owner or agency-level decision.
- Who is tasked with managing the store vouchers is usually the leader, and they will be liable for all content related to storage problems.
5. Prescribe penalties for violations related to store accounting documents
Prescribe penalties for violation of provisions store accounting documents latest will be handled as follows:
+ Warning:
- Violation slowly put your accounting data and hosting over 12 months compared with the specified time limit.
- Do not align accounting documents in time and of the accounting period, caused the violation.
+ Fine of 5-10 million for one of the following acts:
- Store accounting documents not fully implemented according to the regulations.
- Preservation of accounting documents not safe, damage or lost in storage term.
- Use accounting documents, in addition to the term storage without proper regulation.
- Regulation of store accounting documents not held inventory, classification, recovery accounting documents lost or ruined.
+ Fine of 10-20 million for one of the following acts:
- Cancel accounting document when no expiry stored in accordance with, but not to the extent prosecuted for criminal liability.
- No establishment of the council, destroy, do not perform the correct method and not making a destruction prescribed when done destruction of accounting documents.
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On this is the complete knowledge related to the provisions store accounting documents latest of Accnet. Hope this article will encourage business note and strictly adhere to the general rule, avoid mistakes not worth having!
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