Why do you need a bank account statement, what is it like and how to get it?

On storing payment orders in electronic form

It usually reflects:

• state of an account;
• cash flow on it for a specific period of time.

According to the provisions of Article 9 of the Law <О

• for preparing tax reporting;
• calculation and payment of tax;
• confirmation of income received and expenses incurred.

This rule fully applies to the storage of electronic documents between the bank and clients, including client-bank. However, there is also an order of the Ministry of Culture of Russia dated No. 558 with a List of standard management archival documents generated in the course of the activities of organizations, indicating storage periods. How long should LLC bank statements be kept according to it? Position 362 refers to the storage of “bank documents”. Duration – 5 years. Now you know how long bank statements are kept. This is a minimum of 5 years.

How long to keep statements in the organization's accounting department

Let us say right away that the storage period for bank statements in the accounting department of an enterprise is not directly established by current legislation.

On the one hand, subclause says how long to keep bank statements. 8 clause 1 art. 23 of the Tax Code of the Russian Federation. This is 4 years (unless otherwise provided by law) after the reporting (tax) period in which the extract was last requested:

• for preparing tax reporting;
• calculation and payment of tax;
• confirmation of income received and expenses incurred.

This rule fully applies to the storage of electronic documents between the bank and clients, including client-bank.

However, there is also an order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 with a List of standard management archival documents generated in the course of the activities of organizations indicating storage periods. How long should LLC bank statements be kept according to it? Position 362 refers to the storage of “bank documents”. Duration – 5 years.

Now you know how long bank statements are kept. This is a minimum of 5 years. During this period, be prepared to present them to the inspectors at any time.

Also see “Retention periods for invoices from October 1, 2021: what has changed.”

How long does the bank keep statements?

Traditionally, the bank generates the requested statement in 2 copies. The first is issued to the client, and the second is stored in the archives of the credit institution.

At the same time, the bank keeps all statements that for one reason or another were not in demand by clients for 4 months. Then they draw up a corresponding act, and they go for destruction.

The bank keeps statements in its electronic data registers for the period of storage of bank statements - 5 years. Upon receipt of a written request from a client, they are found in the archive, printed and issued on paper.

ADVICE When signing an agreement for banking services, pay attention to the procedure for issuing bank statements in force at this credit institution. Please note that the bank client is responsible for receiving statements.

Preparation of bank statements

The preparation of bank statements is not regulated by standards. The document must contain: - name of the bank; - requisites; — stamp and signature of an employee of the financial institution; — date of issue of the bank statement; - Document Number; — the amount of entries in the debit and credit of the account; — account balance at the beginning and end of the period and other information.

Attached to the bank statement are documents received from counterparties and which served as the basis for the movement of money, as well as papers issued by the credit institution.

Account statement for entrepreneurs and organizations

A bank statement is generated on a daily basis for each account opened at a financial institution. This can be a current account through which the company conducts its business, making a profit and interacting with counterparties and suppliers, or an account opened for credit needs.

You can request a bank account statement at any time. It is formed for a certain period that is interesting to the customer. This certificate reflects the following information:

• about the receipt of funds;
• transfer of money in favor of third parties;
• bank commissions.

Bank statements can be requested when the responsible authorized person contacts the branch of the financial institution. Different companies require different times to prepare a certificate. This can take from a few minutes to 3 business days depending on the organization’s regulations.

Article on the topic: how to get an extract from a personal account in Sberbank

In addition, for enterprises that have cash settlement services in a specific bank, remote access to the current one is often provided through the client bank. In this service, you can generate such a document online, but it will not have legal force. To submit the certificate to the regulatory authorities, the seal and signature of an employee of the banking company is required.

What are bank statements and payment orders used for?

Often in accounting there is such a thing as payment orders. For an ordinary employee, this terminology is of no importance, but for an accountant, this type of paper is very valuable reporting. A payment order is documents on the basis of which an organization transfers client funds to a specific person. Such payments are made only through the bank.

This payment form contains the following information:

• recipient details;
• bank details of the sender of funds;
• the amount to be transferred.

Payment orders are a kind of confirmation that all the client’s instructions that were associated with the transfer of payments have been completed.

In addition to PP, the phrase bank statement is also often used in accounting terminology. This document is a display of all funds of a company or enterprise, entrepreneur for a certain line through a current account opened in a bank (r\c). This document can be provided to the client and various regulatory authorities.

Such documents are often required by the tax service to check the company’s reporting or during an audit.

Concept and meaning of statements

As a general rule, a bank statement is a document of a financial nature that is issued to a client by a credit institution. It usually reflects:

• state of an account;
• cash flow on it for a specific period of time.

According to the provisions of Article 9 of the Law “On Accounting” No. 129-FZ, transactions that a company carries out must be supported by evidence. One of them is a bank statement. Although the current Russian legislation does not contain its definition. And in the said Law it is also not directly mentioned. Due to the importance of such documents, the retention period of bank statements in the organization should be strictly observed.

Document retention periods

In the event of disputes, disagreements, investigative and judicial cases, the primary documents and appendices to them, which recorded the fact of the completion of a business transaction and were the basis for accounting records (cash, bank documents, bank check book counterfoils, orders, time sheets, bank notices, transfer requests, etc.) are retained until a final decision is made. acts of acceptance, delivery, write-off of property and materials, receipts, counterfoils, invoices, invoices and advance reports, etc.). Documents on acceptance of completed work (acts, certificates) 5 years, subject to completion of the audit (inspection).

CLASSIFICATION OF ACCOUNTING DOCUMENTS

All accounting documents, in terms of the function they perform, can be broadly divided into two large groups:

• accounting documents;
• tax accounting documents.

Accounting documents

Accounting documentation is part of the organization’s management documentation system in accordance with the All-Russian Classification of Management Documentation[2]. Guided by the sequence of documenting the company’s economic activities, accounting documentation can be divided into three parts:

• primary – documentation recording the facts of business transactions; accounting is carried out on its basis;
• accounting registers – designed to systematize and accumulate information contained in accepted primary accounting documents;
• reporting accounting documentation is a unified system of data on the property and financial position of the company, on the results of its economic activities.

Accounting documents are also classified by purpose and type of document. The general flow chart of accounting documents begins with primary documents. Let's assume that we enter into an agreement with a counterparty for the supply of products with a non-cash payment method. The sequence of actions will be as follows:

• we conclude an agreement;
• we issue an invoice to the counterparty for payment;
• The buyer confirms by payment order that he has paid for the products;
• To ship products, we issue a delivery note and an invoice.

Thus, the main list of primary documents will be as follows:

• contract;
• check;
• payment documents;
• packing list;
• invoice;
• act of delivery and acceptance of work performed (services provided).

Accounting documents are important not only in the current activities of the organization, but also for subsequent reporting. In addition, they may be requested by government agencies for one reason or another. This means that it is important to organize the storage of these documents.

Tax accounting documents

Tax accounting documents include:

• primary accounting documents;
• analytical tax accounting registers;
• calculation of the tax base.

The structure of documenting tax accounting is similar to the structure of documenting accounting:

• primary accounting documents – documents that confirm tax accounting. These are the same primary accounting documents that are the basis for accounting, and in addition, documents that are provided for processing transactions by the legislation on taxes and fees;
• analytical tax accounting registers are either modified accounting registers or independent registers that are formed and maintained by analogy with accounting registers, but without the use of double entry;
• calculation of the tax base - can be represented as a document of synthetic tax accounting, similar in its functions to synthetic accounting registers.

Direct documentation of tax accounting is the “fiefdom” of accountants. It is unlikely that they will “let” the secretary into this area. Therefore, we will not go into details. We are interested in the archival storage of these documents.

How long to keep bank statements and payment orders?

8 clause 1 art. 23 of the Tax Code of the Russian Federation The accounting book must be kept for four years.

To make it easier for you to navigate the deadlines, we have compiled a table.

In the absence of annual - constantly Monthly financial statements

In the office work of an organization or enterprise, in state archives, it is impossible to do without a specialized expert assessment of documents. Determining or changing the period for further storage of a document.

Selection of documents to be destroyed that are of no value or the practical content of the information in them has lost its relevance.

Determining the storage period for documents that do not have scientific or historical value, but are of practical importance.

This is stated in the BU law.

"Quick solutions are unsafe solutions"

I said it now, as well as Sophocles, but a long time ago.

Only in Russia, when asked: “What are you doing?” you can hear the answer: “Nothing, I’m working”

"Quick solutions are unsafe solutions"

I said it now, as well as Sophocles, but a long time ago.

You must keep documents that determine your taxation for at least 4 years.

"Quick solutions are unsafe solutions"

I said it now, as well as Sophocles, but a long time ago.

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Translation: zCarot

A selection of the most important documents upon request. Storage period for bank statements (regulatory acts, forms, articles, expert consultations and much more).

“On approval of the “List of standard management archives generated in the process of activities of state bodies, local governments and organizations, indicating storage periods”

(“Official website of the Federal Tax Service of Russia, section “Frequently Asked Questions”, 2013) “Official website of the Federal Tax Service of Russia, section “Frequently Asked Questions”, 2013

The document is available: in the commercial version of ConsultantPlus

The document is available: in the commercial version of ConsultantPlus

Demand: On cassation review of judicial acts in the case of the obligation to provide bank statements on paper on the flow of funds for all accounts.

The document is available: from 20 to 24 hours.

Storage

The procedure for storing accounting documents (including bank and cash records) is regulated by a number of legal acts. The main ones among them are the Tax Code of the Russian Federation, No. 129-FZ “On Accounting dated November 21, 1996”, approved by the Federal Archive Agency List, etc.

According to current requirements, the following types of banking and cash documentation are subject to mandatory storage:

• counterfoils of bank check books;
• control cash register tapes;
• receipt and debit orders;
• bank notices;
• transfer requirements, etc.

The most important thing is to properly organize and systematize documents so that the paper of interest can be easily found at the right time.

So, for example, during routine storage, it is recommended to bind cash registers by month, and to file memorial documents every day. Ideally, electronic copies should be created. At the same time, access to banking and cash documentation is strictly limited.

Upon expiration of the period of use, all banking and cash documentation is transferred to archival storage. The requirements here are the same as for other papers. Before transferring it to your own or a third-party archive, an examination of the value, systematization of documents, binding them into files with the preparation of an inventory, etc. are carried out.

How long to keep bank statements and payments?

A selection of the most important documents upon request. Storage period for bank statements (regulatory acts, forms, articles, expert consultations and much more).

“On approval of the “List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods”

(“Official website of the Federal Tax Service of Russia, section “Frequently Asked Questions”, 2013) “Official website of the Federal Tax Service of Russia www.

What are accounting documents

Accounting documents are one of the most accountable types of documents, the storage of which is regulated at the highest level. Information contained in documents prepared by the company or contractors can be the basis for accounting and reporting. It is the primary sources that are checked by various authorities and are the basis for document management.

All business transactions occurring in the organization must be properly documented, as required by the Accounting Law. It is accounting papers that are written confirmation of the completion of certain transactions in the company. And no matter how actively electronic document management is introduced, it is unlikely that it will be possible to abandon the use of traditional paper media in the near future.

Accounting documents are classified according to their purpose, order, place and methods of preparation. Thus, the basis for maintaining accounting records are primary accounting documents. The so-called “primary report” is compiled by the supplier of the product/service at the time of the business transaction and confirms the very fact of its completion. Primary accounting documents are needed not only for accounting, but also for calculating the volume of tax obligations.

Sales receipts and invoices, cash reports, receipts, payroll statements, bank statements, certificates of work performed - all these documents are printed on paper and stored in the archive for a specified period. The absence of the requested documents can create serious financial problems for the company and raise additional questions from tax authorities.

In addition to the “primary”, the accounting department oversees administrative documents (orders, powers of attorney, etc.), summary documents (statements, cash reports, etc.), as well as other internal and external documents.

As a guide to action, you can use a list of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods.

Storage period for payment orders

Info Primary documentation, accounting register data, balances, reports after processing must be stored in a special room (closed cabinet) until they are transferred to the organization’s archive. Strict reporting forms are stored in safes or metal cabinets. Responsibility for the safety of files lies with a person authorized by the chief accountant. In case of loss, damage, or unauthorized transfer of accounting documents, the head of the enterprise must notify law enforcement agencies. Seizure (especially destruction) of documentation occurs in accordance with the requirements established by current legislation.

How documents are stored in commercial banks

These institutions store documents confirming the financial and economic activities of the bank and settlement and payment documents of clients. Responsibility for them lies with the manager and chief accountant. Documents in both paper and electronic form are subject to storage. Paper documents are kept in a special storage facility, to access which you need to obtain special permission. The permit must be signed by the chief accountant or his deputy.

The filing of memorial documentation is carried out daily; for this purpose, a separate folder is created in which the documents are also stored in chronological order. The selection is carried out by an employee who is responsible for the correct preparation of financial documentation. Other folders consist of cash financial papers and papers reflecting information on customer deposits. Documents containing information on transactions with precious metals are filed in separate folders.

The need to place certain types of documents in different folders is due to the fact that each paper has its own shelf life. This also applies to storing documents in electronic form. To destroy documents with an expired shelf life, a special commission is assembled, whose members review each document, and then fill out a special act that confirms that documents with an expired shelf life were destroyed.

Online magazine for accountants

8 p.

1 tbsp. 23 of the Tax Code of the Russian Federation. This is 4 years (unless otherwise provided by law) after the reporting (tax) period in which the extract was last requested:

1. for preparing tax reporting;
2. confirmation of income received and expenses incurred.
3. calculation and payment of tax;

This rule fully applies to the storage of electronic documents between the bank and clients, including client-bank. Now you know how long bank statements are kept.

How long are bank statements kept by the organization?

There are several expert opinions on how long a bank statement should be kept in the archives of an enterprise's accounting department. These are the following disagreements:

• according to some experts, a bank statement should be kept for 5 years;
• according to other experts, this type of documentation should be preserved for at least 4 years;
• There are also experts who argue that this documentation does not necessarily need to be preserved. In their opinion, such reporting can be easily obtained upon request from the bank.

From this we can conclude that there is no law on information about the storage line for this type of reporting. All lawyers and notaries clarify legal documents in their own way.

What is shown in the document?

Account statements may vary slightly from bank to bank. But there is a single entry form for mandatory completion of information, which is displayed in the help:

1. Name and basic bank details for the personal account maintained by this company.
2. Customer details and account number.
3. The date on which the certificate is generated.
4. Date of the previous document request.
5. Opening balance at the beginning of the period and ending balance at the end of the period.
6. All transactions, complete cash flow, taking into account debits and credits.

An example would be the following sample bank statement:

The bank statement must contain complete information for each transaction:

1. The date of the.
2. Payment document number.
3. The account into which money is received or from which it comes.
4. Type of translation.
5. Details of the bank where the account is located (BIC).
6. Debit and credit after transaction completion.

A bank statement from a current account follows the generally accepted “double entry” pattern. After each transaction, the debit and credit balances are indicated. The debit section displays all cash receipts, and the credit section displays write-offs.

The bank statement must be confirmed by accompanying documents (orders, payment orders, demands). Entered transactions are considered valid only if there are appropriate supporting documents.

Why do you need an account statement?

Not only a legal entity, but also an individual can open a bank account. For an individual, all transactions on the account

are also displayed in the statement, as for organizations.

Individuals may require an account statement when obtaining a visa or loan. Occasionally, a document is requested to confirm a transaction or solvency.

Article 9 of the Federal Law “On Accounting” obliges legal entities to confirm all transactions. The law does not clearly state bank statements, but they are appropriate, and that is why companies request them.

An extract for a legal entity may be required in the following cases:

• for negotiations with partners or investors;
• when drawing up a business plan;
• when participating in a tender;
• to obtain a loan for business development;
• upon request from the court, prosecutor's office;
• during reorganization or liquidation of the company.

Bank statements: how to store them

“Without a piece of paper you are a bug, but with a piece of paper you are a person.” And these inspectors themselves cannot make a request to the bank!?

I personally don’t store this waste paper. IMHO. Anonymous, you wrote: “Without a piece of paper you are a bug, but with a piece of paper you are a person.” The more paper, the cleaner the butt)))

Come on?!

These are the inspectors! Who came to collect a fine from you.

The fact is that our accountant is of the old school and is used to printing out a bank statement for the previous day and payment orders for it every day - and filing it in a special folder. When I asked why this could not be requested from our bank, I was told that the bank would not provide documents within such a period.

What is debatable is that I have already asked this question to the bank’s support service and am waiting for an answer from them.

Retention period for bank statements

Selection of the most important documents upon request Storage period for bank statements

(regulatory legal acts, forms, articles, expert consultations and much more).

(ed. from)

“On approval of the “List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods”

Articles, comments, answers to questions: Storage period for bank statements

(“Accounting Information Agency”, 2017) Cash orders, advance reports, bank statements with related documents must be selected in chronological order and bound.

The document is available: in the commercial version of ConsultantPlus

(under general

ed. IN AND. Meshcheryakova)

(“Accounting Information Agency”, 2017) Cash orders, advance reports, bank statements with related documents must be selected in chronological order and bound.

The document is available: in the commercial version of ConsultantPlus

Demand: On cassation review of judicial acts in the case of the obligation to provide bank statements on paper on the flow of funds for all accounts.

The document is available: from 20 to 24 hours.

(weekends, holidays - 24 hours)

Storage of bank statements

The bank statement is prepared in two copies. The first is issued to the client, and the second is stored in the archives of the financial institution. All statements not received by clients are stored in the bank for 4 months and then destroyed. Information is stored in electronic databases of credit institutions for 5 years. Upon written request from the client, data is extracted from the archive, printed and issued on paper.

Advice from Sravni.ru: When concluding a contract for banking services, the client should pay attention to the procedure for issuing bank statements.

Storage period for bank documents

In any organization, during the course of economic activity, a fairly large number of banking documents accumulate, namely:

1. Bank statements;
2. money orders;
3. bank orders;
4. bank notices;
5. translation requirements, etc.

The storage period for all these documents is 5 years after the expiration of the year of their last use (Order of the Ministry of Culture No. 558).

The same period - 5 years - is provided for electronic document management systems between the bank and the organization, including the client bank.

How are bank documents stored in organizations?

Documents from the bank held by the organization confirm the conduct of monetary transactions and are reflected in the accounting records.
The place of their storage is the accounting department, whose employees can divide all papers by type in separate folders by accounts and banks. If an enterprise has several current accounts, then a separate folder is created for each one; if it is a foreign currency account, then the currency of the account is indicated on the cover and spine. To record statements for each account, chronological order is used. Each statement has a binder consisting of payment documents and justifications for payment for each business day. A separate folder is created for paid bills. Currency control documents are stored in separate folders where you can find all the information on working with foreign currency accounts. We are talking about transaction passports, certificates confirming work or services performed, certificates of currency transactions and others. If the volume of documentation is small, registers indicating the document number, amount and date will be sufficient.

It is necessary to keep payment orders

Documents (calculations, information, statements, decisions, lists, statements, correspondence) on exemption from payment of taxes, provision of benefits, loans, deferred payment or refusal of payment of taxes, excise and other duties 5 years Documents on the transfer of tax revenues to budgets at various levels and to extra-budgetary funds, debts on them for 5 years Reports on the implementation of cost estimates: consolidated annual Continuously annual Continuously quarterly 5 years In the absence of annual ones - permanently Other documentation on the conduct of production and economic activities: Synthetic, analytical, material accounting accounts 5 years Documents (plans, reports, protocols, acts, certificates, memos, correspondence) on conducting documentary audits of financial and economic activities, control and audit work, including checking the cash register, the correctness of tax collection, etc.

Announcement

Statistical reports on lending to the population and legal entities Constantly 75 Credit files of borrowers: loan applications, loan agreements, urgent obligations to repay the loan and pay interest on it, additional agreements, documents to verify the intended use of the loan, cards with sample signatures and seals, correspondence;

documents giving the right to receive a loan and confirming the solvency of legal entities (copies of charters, licenses, registration certificates, certificates of the composition of working capital, accounting reports and balance sheets with attachments, statistical reports) 5 years 76 Daily information on turnover on loan accounts of borrowers 5 years 77 Monthly information on balances on borrowers’ loan accounts 5 years 78 Statements of urgent and overdue loans 5 years 79 Logs of registration of loan agreements, incl.

Storage period for bank documents in the organization

Correspondence about financial and economic activities (about accounting of funds, about the imposition of penalties, fines, acceptance, delivery, write-off of material assets, etc.) Correspondence about the issuance and repayment of loans 5 years Documents (certificates, acts, obligations, correspondence) about receivables and payables debts, shortages, embezzlement, theft 5 years Letters of guarantee 5 years Documents (protocols, acts, calculations, conclusions) on the revaluation of fixed assets, determination of depreciation of fixed assets, assessment of the value of the organization's property Constantly Documents (applications, orders, certificates, schedules, acts) on payment, exchange, acceptance and transfer of bills Constantly Contracts, agreements (credit, business, operational), property insurance contracts, with auditors (audit firms) 5 years after the expiration of the contract (agreement).

Storage periods for bank documents, payment orders, etc.

However, the provisions of this law do not specify the type of electronic signature. Accounting registers can also be compiled electronically and certified with an electronic signature (Part 6, Article 10 of Law No. 402-FZ). The right to draw up cash documents in electronic form is secured in clauses 2.5, 5.

6 of Regulation No. 373-P, and payment orders, as mentioned above, - clause 5.4 of Regulation No. 383-P.

) Correspondence about the issuance and repayment of loans 5 years Documents (certificates, acts, obligations, correspondence) about receivables and payables, shortages, embezzlement, theft 5 years Letters of guarantee 5 years Documents (protocols, acts, calculations, conclusions) about the revaluation of fixed assets , determining the depreciation of fixed assets, assessing the value of the organization’s property Constantly Documents (statements, orders, certificates, schedules, acts) on payment, exchange, acceptance and transfer of bills Constantly Contracts, agreements (credit, business, operational), property insurance contracts, with auditors (by audit firms) 5 years after the expiration of the contract (agreement).

It is necessary to store accounting and tax statements and other documents of the company for another four years after liquidation (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation). The storage periods for documents are specified in the order of the Ministry of Culture of Russia dated 08.25.10 No. 558 (letter of the Ministry of Finance of the Russian Federation dated 07.29.11 No. 03-02-07/1-267).

The taxpayer must keep materials confirming the amount of losses incurred during the entire period when he reduces the tax base of the current tax period by the amount of previously received losses (letter of the Ministry of Finance dated 02.08.11 No. 03-02-07/1-272).

If payment is made using payment cards, the amount of cash handed over to the senior cashier will not coincide with the readings of cash register counters, it will differ by the amount of sales according to the documents. Since the cash register check is punched, therefore, the total amount of funds received via cards will be reflected in the total recorded on the control tape.

We suggest you read: How to file documents with the court electronically{q}

This amount must be reflected in the cashier-operator's Journal, and money must be entered into the cash register only in the amount that was received in cash. Example.

goods sold using payment cards in the amount of 47,200 rubles, including VAT - 7,200 rubles;

goods sold for cash in the amount of 188,800 rubles, including VAT - 28,800 rubles.

The funds paid by payment cards arrived in the individual entrepreneur’s bank account on December 2.

We will show a fragment of filling out the Cashier-operator's Journal for the operation of selling goods using payment cards. Cashier-operator's Journal for November 30, 2004.

Settlement (payment) documents are payment orders, collection orders, payment requests, payment orders, bank orders (clause 1.12 of Regulation No. 383-P). Payers and recipients of funds are, in particular, individual entrepreneurs (clause 1.2 of Regulation No. 383-P). In accordance with clause 1.

10 of Regulation No. 383-P, the list and description of the payment order details, its paper form, and the numbers of its details are established by the Bank of Russia (given in Appendices 1, 2 and 3 to Regulation No. 383-P, respectively). That is, a payment order is a bank document. A payment order can be drawn up, accepted for execution and executed both on paper and in electronic form (clause 5.4 of Regulation No. 383-P).

Documents (payment orders, settlements) on settlements with the federal budget for government securities 5 years 23 Documents on the placement of shares of investment funds (personal accounts of owners, certificates of funds received in payment for shares of funds, reports, certificates of expenditure of funds) 5 years 24 Documents on transactions with securities of investment funds 5 years 25 Documents on transactions with GKOs (sale orders, extracts from the register of transactions, monthly reports, personal accounts, custody accounts, payment orders Electronic interbank settlement systems, statements on nostro accounts, journals of personal accounting of bonds, turnover on transactions with bonds, etc.) 5 years 26 Documents on deposit and conversion transactions 5 years V.

InfoAt the same time, the Russian Ministry of Finance draws attention to the fact that “information contained in electronic archives and the means of its processing (storage) are subject to protection from unauthorized access and influence, ensuring the necessary reliability of storage of electronic archives in accordance with the rules of state archiving.”

In addition, we believe that it is important to create backup copies in order to be able to restore information in the event of equipment failures. It is recommended to save the backup copy not only on the hard drive on which the information base itself is located, but also use it for this purpose external storage devices (flash cards, disks). for Electronic subscription for 8400 rub.

• state of an account;
• cash flow on it for a specific period of time.

According to the provisions of Article 9 of the Law <О

• for preparing tax reporting;
• calculation and payment of tax;
• confirmation of income received and expenses incurred.

This rule fully applies to the storage of electronic documents between the bank and clients, including client-bank. However, there is also an order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 with a List of standard management archival documents generated in the course of the activities of organizations indicating storage periods.

Accounting and tax laws have different points of view on the storage periods of cash documents.

Tax legislation (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation) states that documents reflecting accounting and tax accounting data must be stored for 4 years. He established the same deadlines for documents that reflect the income and expenses of the enterprise.

The Law “On Accounting” dated December 6, 2011 No. 402-FZ states that accounting (financial) statements must be stored for at least 5 years after the end of the reporting year. This law also says that the organization must organize such conditions for storing documents under which they will remain safe and sound.

The storage period for cash documents approved by the Ministry of Culture of the Russian Federation is also 5 years (clause 362 of the List of standard management documents, approved by order of the Ministry of Culture dated August 25, 2010 No. 558).

Thus, based on the maximum periods, cash documents should be kept for 5 years.

See also “What is the shelf life of a cash book{q}”.

There are a number of administrative penalties for violators of documentation retention periods:

• an administrative fine for officials in the amount of 5,000–10,000 rubles, and for repeated violations - from 10,000 to 20,000 rubles. or disqualification for a period of one to two years (Article 15.11 of the Administrative Code);
• administrative fine for citizens in the amount of 200-300 rubles, for officials - 300-500 rubles. (Article 13.20 of the Administrative Code).

The list of documents used in cash transactions includes those used to issue salaries and other payments to employees. These include payroll and payroll statements. Based on the document storage periods approved by the Ministry of Culture of the Russian Federation (clause 412 of the List of standard management documents, approved.

by order of the Ministry of Culture dated August 25, 2010 No. 558), they must be stored for 75 years if there are no personal accounts. If there are personal accounts, the storage period for settlement and payment statements is 5 years. The deadlines are counted from January 1 of the year following the year in which the document was generated.

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If there are unresolved legal disputes and proceedings in which these documents appear, they are stored until the final decision is made.

Table of document storage periods in organizations in 2021

However, from the List of standard administrative archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods, it follows that consolidated payroll (settlement and payment) statements (tabulagrams) and documents for them, payslips for the payment of wages, benefits, fees, financial assistance and other payments should be kept: Article: Regulatory legal support in the field of archival affairs: current state and development prospects (Kirillov A.A.)("Law and Economics", 2021, No. 3) In some cases, orders The Ministry of Finance and the regulations of the Bank of Russia allow one to abandon the paper form of documents, which, for example, applies to payment orders in the banking sector. Statistical reports on lending to the population and legal entities Constantly 75 Credit files of borrowers: loan applications, loan agreements, urgent obligations to repay the loan and pay interest on it, additional agreements, documents to verify the intended use of the loan, cards with sample signatures and seals, correspondence; documents giving the right to receive a loan and confirming the solvency of legal entities (copies of charters, licenses, registration certificates, certificates of the composition of working capital, accounting reports and balance sheets with attachments, statistical reports) 5 years 76 Daily information on turnover on loan accounts of borrowers 5 years 77 Monthly information on balances on borrowers’ loan accounts 5 years 78 Statements of urgent and overdue loans 5 years 79 Logs of registration of loan agreements, incl. Law No. 402-FZ establishes that primary accounting documents, accounting registers, accounting (financial) statements are subject to storage by an economic entity for periods established in accordance with the rules for organizing state archival affairs, but not less than five years after the reporting year. At the same time, accounting policy documents, standards of an economic entity, other documents related to the organization and maintenance of accounting, including tools that ensure the reproduction of electronic documents, as well as verification of the authenticity of an electronic signature, are subject to storage by the entity for at least 5 years after the year in which they were used to prepare accounting (financial) statements for the last time (Part 2 of Article 29 of Law No. 402-FZ). In accordance with Part 3 of Art.

How long is the history of transactions in Sberbank online saved?

Let us say right away that the storage period for bank statements in the accounting department of an enterprise is not directly established by current legislation.
On the one hand, subclause says how long to keep bank statements. 8 clause 1 art. 23 of the Tax Code of the Russian Federation. This is 4 years (unless otherwise provided by law) after the reporting (tax) period in which the extract was last requested:

• for preparing tax reporting;
• calculation and payment of tax;
• confirmation of income received and expenses incurred.

This rule fully applies to the storage of electronic documents between the bank and clients, including client-bank.

However, there is also an order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 with a List of standard management archival documents generated in the course of the activities of organizations indicating storage periods. How long should LLC bank statements be kept according to it? Position 362 refers to the storage of “bank documents”. Duration – 5 years.

Now you know how long bank statements are kept. This is a minimum of 5 years. During this period, be prepared to present them to the inspectors at any time.

Also see “Retention periods for invoices from October 1, 2021: what has changed.”

During this period, be prepared to present them to the inspectors at any time. Also see “Retention periods for invoices from October 1, 2017: what has changed.”

Is a bank statement primary? Typically, the retention period of a document depends on its legal status. For example, is it primary or not. Here is the recent opinion of the Supreme Court of the Russian Federation regarding bank statements on the movement of funds in accounts (determination dated January 30.

2017 No. 307-ES16-19374 in case No. A56-73410/2015): Bank statements are not primary accounting documents within the meaning of the Accounting Law, therefore the company is not obliged to store them.

Attention

The company does not prepare these statements; the director and chief accountant of the organization do not sign them. These statements are provided by banks.

Documents on letter of credit transactions: letter of credit counterfoils, control sheets, client applications for payment 5 years 62 Documents on settlement and target checks: check counterfoils, paid checks, client statements about the loss of checks, confirmations, letters of guarantee 5 years 63 Documents on the opening of settlement, current , correspondent, budget and other accounts, cards with sample signatures and seal imprints 5 years 64 Personal accounts for closed accounts of legal entities 5 years 65 Payment orders, checks, memorial orders and other documents of credit and expense transactions for the accounts of legal entities 5 years 66 Confirmations balance on current, settlement, correspondent accounts, mutual settlements, acts of reconciliation of mutual settlements and documents for them 5 years VIII.

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“Storage periods for documents of organizations” (Material prepared by ConsultantPlus specialists) Banking “Regulations on the Chart of Accounts for credit institutions and the procedure for its application” (approved.

consolidated annual Constantly annual Constantly quarterly 5 years In the absence of annual - constantly Other documentation for the conduct of production and economic activities: Synthetic, analytical, material accounting accounts 5 years Documents (plans, reports, minutes, acts, certificates, memos, correspondence)o conducting documentary audits of financial and economic activities, control and audit work, including checking the cash register, the correctness of tax collection, etc.

AttentionThe main goals of the ongoing examination of the value of documents In the office work of an organization or enterprise, in state archives, it is impossible to do without a specialized expert assessment of documents.

1 tbsp. 23 of the Tax Code of the Russian Federation. This is 4 years (unless otherwise provided by law) after the reporting (tax) period in which the extract was last requested:

1. for preparing tax reporting;
2. confirmation of income received and expenses incurred.
3. calculation and payment of tax;

This rule fully applies to the storage of electronic documents between the bank and clients, including client-bank. Now you know how long bank statements are kept.

Money was stolen from our company's bank account, but no culprits were found. Do we have the right to write off the theft as a loss?

For the purposes of calculating income tax, the taxpayer reduces the income received by the amount of expenses incurred. They are documented costs.

In the cases provided for in Art. 265 of the Tax Code of the Russian Federation, expenses also include losses of the organization (clause 1 of Art.

We suggest you read: Is it possible to revise a card through a bank?

252 of the Tax Code of the Russian Federation). Losses from theft are equated to non-operating expenses if the culprit is not identified (clause 5, clause 2, article 265 of the Tax Code of the Russian Federation).

Is it possible to store bank statements electronically instead of printing them?

Companies are required to document each fact with primary accounting documents on paper and (or) in the form of an electronic document signed with an electronic signature (Art.

9 Federal Law “On Accounting”).

A similar position was expressed in a letter from the Ministry of Finance of the Russian Federation dated January 23, 2013.

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“Storage periods for documents of organizations” (Material prepared by ConsultantPlus specialists) Banking “Regulations on the Chart of Accounts for credit institutions and the procedure for its application” (approved.

During this period, be prepared to present them to the inspectors at any time. Also see “Retention periods for invoices from October 1, 2017: what has changed.”

Is a bank statement primary? Typically, the retention period of a document depends on its legal status.

Attention

The company does not prepare these statements; the director and chief accountant of the organization do not sign them.

These statements are provided by banks.

Documents on the nomination of employees for government awards and journals (books) of accounting for employees awarded government and departmental awards 75 years 48 Statistical reports, information on the number, composition, movement, personnel records, employees holding positions of managers and specialists, professional training of personnel, professional development Constantly 49 Documents (acts, protocols, conclusions) of emergency commissions related to major material damage and human casualties Constantly 50 Consolidated, settlement, payslips for the issuance of wages, dividends on shares of a credit organization 5 years 51 Documents on the payment of pensions, benefits for state social insurance, books of account of deposited wages, registration of writs of execution 5 years 52 Certificates for receiving tax benefits 5 years VII.

On the one hand, subclause says how long to keep bank statements. 8 clause 1 art. 23 of the Tax Code of the Russian Federation.

Documents of the management bodies of the credit organization and internal regulatory documents 1 Decisions, resolutions, protocols of the highest management bodies of the credit organization and documents thereto Constantly 2 Resolutions, minutes of meetings of the executive body of the credit organization and documents thereto Constantly 3 Orders and instructions of the credit organization Constantly 4 Instructions, rules , regulations and other internal regulatory documents of the credit organization Constantly II.

Documents on the acceptance and transfer of branches 5 Documents on the acceptance of branches of other credit organizations or the transfer of branches to other credit organizations, transfer, separation, liquidation balance sheets of branches and documents thereto Constantly III.