Since February 18, 2021, the order of the Federal Archive of December 20, 2019 No. 236 has been in force, which approved the List of standard management archival documents generated in the course of the activities of government agencies, local governments and organizations, indicating their storage periods. Among other things, it established new retention periods for tax documents. In this material we present them all in a table.
Also see:
- How long should you keep accounting and accounting documents starting from 2020?
- How long should you keep salary documents starting from 2020?
What changes to consider
The new storage periods for tax documents from February 18, 2020 are determined by clause 4.3 of Section II of the mentioned order of the Federal Archive.
Now there is an obligation to keep the certificate for 5 years:
- on the fulfillment of the obligation to pay taxes, fees, contributions, penalties and fines;
- on the status of settlements with the budget.
In addition, there was a direct reference to calculations of insurance premiums. Both annual and quarterly documents must be kept for 50 or 75 years (depending on when the paperwork is completed).
Note that there were two articles previously. One stipulated that annual payroll statements for insurance contributions to the Social Insurance Fund must be kept permanently, and for a quarter - for 5 years. According to the second, a 5-year period was provided for declarations and calculations of advance payments for pension contributions, if there are personal accounts. But it was not clear which documents were meant in both norms.
The table below shows all the storage periods for tax documents effective from 2021.
| DOCUMENT TYPE | STORAGE LIFE | NOTE |
| Documents (certificates, tables, information, correspondence) on accrued and transferred amounts of taxes to budgets of all levels, debts on them | 5 years (1) | (1) After debt removal |
| Documents (calculations, information, statements, decisions, lists, statements, correspondence) on tax exemption, provision of benefits, deferrals or refusal of payment of taxes and fees | 5 years | – |
| Certificate of fulfillment of the obligation to pay taxes, fees, insurance premiums, penalties and tax sanctions, certificate of the status of settlements with the budget | 5 years | – |
| Documents (tables, acts, calculations) on additional taxation for a certain period of time due to the revision of the tax legislation of the Russian Federation | 5 years | – |
| Registers for calculating land tax | 5 years | – |
| Calculations for insurance premiums: | – | |
| a) annual; | 50/75 years | |
| b) quarterly | 50/75 years | |
| Cards for individual accounting of the amounts of accrued payments and other remunerations and the amounts of accrued insurance premiums | 6 years (1) | (1) In the absence of personal accounts or payroll records – 50/75 years |
| Tax returns (calculations) of legal entities and individual entrepreneurs for all types of taxes | 5 years (1) | (1) Tax returns of individual entrepreneurs up to and including 2002 – 75 years |
| Documents (calculation of tax amounts, messages about the impossibility of withholding tax, tax accounting registers) on personal income tax | 5 years (1) | (1) In the absence of personal accounts or payroll records – 50/75 years |
| Certificate of income and tax amounts of an individual | 5 years (1) (2) | (1) In the absence of personal accounts or payroll records - 50/75 years (2) With the tax authorities, at least 3 years after receiving the death certificate of the taxpayer or a document recognizing the taxpayer as deceased |
| Registers of information on the income of individuals submitted by tax agents | 5 years | – |
| Documents (correspondence, notifications, demands, acts, decisions, resolutions, objections, complaints, statements) about disagreements on taxation issues, collection of taxes and fees to budgets of all levels | 5 years | – |
| Documents (certificates, statements, correspondence) on the restructuring of debt on insurance premiums and tax debt | 6 years | – |
| Documents (lists of taxable objects, lists of benefits, explanations, information, calculations) on the calculation of the tax base by legal entities for the tax period | 5 years | – |
| Invoices | 5 years | – |
| Books of accounting of income and expenses of organizations and individual entrepreneurs using a simplified taxation system | 5 years | – |
| Logbook of accepted certificates of income, expenses, property and property-related obligations and clarifications thereto | 5 years | – |
| Journals, cards, accounting databases: | – | |
| a) amounts of income and income tax of employees; | 5 years | |
| b) sales of goods, works, services, subject to and not subject to value added tax | 5 years |
Read also
31.01.2020
Storage periods for tax documents: table
The list of tax accounting documents is discussed in clause 4.3 of Order No. 236:
| Type of documents | Shelf life | Item according to Order No. 236 |
| Documents (certificates, tables, information, correspondence) on accrued and transferred amounts of taxes to budgets of all levels, debts on them | 5 years from the date of debt repayment | 303 |
Documentation:
| 5 years | 304, 306 |
Inquiries:
| 5 years | 305 |
| Registers for calculating land tax | 5 years | 307 |
| Calculations for insurance premiums: | 308 | |
| annual | 50/75 years | |
| quarterly | 50/75 years | |
| Cards for individual accounting of the amounts of accrued payments and the amounts of accrued insurance premiums | 6 years, and in the absence of personal accounts or payroll records - 50/75 years | 309 |
| Tax returns (calculations) | 5 years (for individual entrepreneurs up to and including 2002 - 75 years) | 310 |
| Documents (calculation of tax amounts, messages about the impossibility of withholding tax, tax accounting registers) for personal income tax | 5 years, and in the absence of personal accounts or payroll statements - 50/75 years | 311 |
| Certificate of income and tax amounts of an individual | 5 years, and in the absence of personal accounts or payroll statements - 50/75 years. In the tax authorities - at least 3 years after receiving the death certificate of the taxpayer or a document recognizing the taxpayer as deceased | 312 |
| Registers of information on the income of individuals submitted by tax agents | 5 years | 313 |
| Documents (correspondence, notifications, demands, acts, decisions, resolutions, objections, complaints, statements) about disagreements on taxation issues, collection of taxes and fees to budgets of all levels | 5 years | 314 |
| Documents (certificates, statements, correspondence) on the restructuring of debt on insurance premiums and tax debt | 6 years | 315 |
| Documents (lists of taxable objects, lists of benefits, explanations, information, calculations) on the calculation of the tax base by legal entities for the tax period | 5 years | 316 |
| Invoices | 5 years | 317 |
| Books of accounting of income and expenses within the framework of the simplified tax system | 5 years | 318 |
| Logbook of accepted certificates of income, expenses, property and property-related obligations and clarifications thereto | 5 years | 319 |
| Journals, cards, accounting databases: | 5 years | 320 |
|
Read the articles about new storage periods for other documents:
- “How long to store accounting documents from 2021”;
- “How long to keep salary documents from 2021.”
Responsibility for violation of storage deadlines for accounting documents
For the absence of primary documents, invoices and tax registers, the organization will be fined under Article 120 of the Tax Code of the Russian Federation in the amount of 10,000 to 30,000 rubles. In addition, if the taxpayer cannot confirm his business transactions and the validity of expenses, he may recalculate the amount of tax using the calculation method and cancel all deductions, including VAT (in the absence of invoices).
Legal documents
- Article 23 of the Tax Code of the Russian Federation
- Article 120 of the Tax Code of the Russian Federation
New deadlines for salary documents
They are determined by clause 4.2 of section II of the mentioned order. Here are the key changes in salary documents from 02/18/2020:
- documents on receipt of salary must now be kept for 6 years, not 5 (this is when employees have personal accounts);
- registers of information on the income of individuals need to be kept for only 5 years instead of 75 years;
- personal accounts of employees: 75 years old - documents according to which paperwork was completed before the end of 2002 (this was the case before); 50 years - if it was completed after 01/01/2003 (this is an innovation).
The table below shows all salary documents and the corresponding mandatory regulatory periods for their storage with clarifications from the Federal Archive.
| DOCUMENT TYPE | STORAGE LIFE | NOTE |
| Approved payrolls: | – | |
| a) at the place of approval; | Constantly | |
| b) in other organizations | Until the need passes | |
| Regulations on remuneration and bonuses for employees: | (1) After replacing with new ones | |
| a) at the place of approval; | Constantly | |
| b) in other organizations | 5 years (1) | |
| Documents (consolidated settlement (settlement and payment) payslips and documents for them, payslips for the issuance of wages, benefits, fees, financial assistance and other payments) on receipt of wages and other payments | 6 years (1) | (1) In the absence of personal accounts – 50/75 years |
| Personal accounts of employees, salary certificate cards | 50/75 years EPC | – |
| Correspondence regarding payment of wages | 5 years | – |
| Documents (copies of reports, applications, lists of employees, certificates, extracts from protocols, conclusions, correspondence) on the payment of benefits, payment of sick leave, financial assistance | 5 years | – |
| Writs of execution (executive documents) for deductions from wages | 5 years (1) | (1) After execution |
| Documents (applications, decisions, certificates, correspondence) on payment of additional leaves provided to employees combining work with education | 5 years | – |
| Civil contracts on the performance of work, provision of services by individuals, acceptance certificates of work performed, services provided | 50/75 years | – |
| Journals, databases for accounting of deposited wages | 5 years | – |
Explanation: the storage period c o means that the specified documents, after the expiration of the established storage period, can be selected for permanent storage.
Read also
22.06.2017
From 02/18/2020, the storage periods for documents on taxes and personnel have changed
Rosarkhiv has approved a new list of standard management documents and their storage periods. Order No. 236 dated December 20, 2019 is valid from February 18, 2020. Previous list, approved. by order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558, from this date it became invalid.
The changes include new storage periods for accounting and personnel documentation. So:
- invoices will be stored for 5 years instead of 4;
- register of information on the income of individuals - 5 years instead of 75;
- KUDIR under simplified tax system - 5 years, not permanently;
- vacation schedules - 3 years instead of 1 year;
- books, magazines, accounting cards, vacation databases - 5 years instead of 3;
- documents on disciplinary sanctions - 3 years instead of 5 years;
- documents on the status and measures to improve working conditions and labor protection - 5 years, not permanently;
- books, log books, databases of industrial accidents, accident records - 45 years, and not constantly.
In addition, retention periods have been established for documents such as:
- cards for recording insurance premiums - 6 years (if maintaining personal accounts, in the absence of them - 50/75 years);
- applications from employees for the issuance of work-related documents and their copies - 1 year;
- notifications, warnings to employees (s) by the employer - 3 years;
- magazines, books of record of labor safety briefing (introductory and on-the-job) - 45 years.
The instructions for using the new list were approved by order of the Federal Archive of December 20, 2019 No. 237. In particular, it establishes that:
- The storage period for documents is calculated from January 1 of the year following the year in which they were completed in office work. The temporary storage periods for registers, books, and journals are calculated from January 1 of the year following the year in which their maintenance was completed.
- All organizations must comply with these deadlines, regardless of their legal forms and forms of ownership. After the expiration of the temporary storage period (from 1 year to 75 years), the documents must be destroyed. Before the expiration of the deadline, destruction is prohibited and entails liability. The Instructions also explain the use of deadlines established as “permanently”, “until liquidation”, “until the need passes”, “until replacement with new ones”.
- Organizations may extend the period of temporary storage of documents when conducting an examination of the value of documents, but it is prohibited to reduce them.
IMPORTANT! Neither the list itself nor the instructions for its use contain transitional provisions on the retroactive effect of this document. There is no official clarification yet on whether the changed deadlines apply to documents created before the new list came into force. Therefore, with regard to previously published documents in which such changes have occurred, we recommend choosing (between the list of the Federal Archive No. 236 and the list of the Ministry of Culture No. 558) the storage period that is longer.
Read more about document retention periods in this article.
Sources:
- Order of Rosarkhiv dated December 20, 2019 No. 237
- Order of Rosarkhiv dated December 20, 2019 No. 236
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