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The State Archives Service explained to legal entities and individual entrepreneurs the procedure for destroying documentation. Whether it is necessary to destroy financial and economic…
New document storage standards change retention periods
The State Archives Service explained to legal entities and individual entrepreneurs the procedure for destroying documentation. Whether it is necessary to destroy financial and economic documentation after retention periods expire is a question that concerns many today.
Important! As of January 1, 2013, a new version of the document comes into force – “List of standard documents generated in the course of activities of state authorities and local self-government bodies, other institutions, enterprises and organizations, indicating the retention periods of documents”, which was approved by Order of the Ministry of Justice No. 578/5 of 12.04.2012, which is precisely why this issue is being raised now. Until 31.12.2012 the List of standard documents generated in the activities of local self-government and state authorities, institutions and organizations, other enterprises, indicating the retention periods of documents, approved by the order of the Main Archive Administration under the CMU No. 41 of 20.07.98, was used.
The State Archives Service reports that the retention periods for documents set out in the List are mandatory for all local self-government and state authorities, enterprises, institutions and organizations, while for individual entrepreneurs the List is of a recommendatory nature.
Particular attention should be paid to certain documents which state that in cases of inspections by state tax authorities concerning compliance with tax legislation, as well as when courts open proceedings, criminal cases are initiated and disputes arise, the documents are retained until a final decision is made.
Such a note means that, for example, acts of completed work, EKKA journals, powers of attorney, consignment notes for inventory, etc., which are kept for no more than 3 years, may be destroyed after the retention period expires, provided an inspection by the tax authorities is conducted.
When a criminal case is initiated, documents necessary for the investigation are determined in accordance with the law of Ukraine and the new Criminal Procedure Code by the authorities authorized to do so.