In the course of the economic activity of the organization, managers may encounter situations when, for some reason, primary documents are lost. In this case, the entrepreneur needs to restore all lost documents. If this is not done, the tax office may bring the manager to administrative responsibility.
Instructions
Step 1
First of all, determine the reason for the loss of documents. For example, if the documentation was lost in an emergency (fire, flood, etc.), take an inventory. To do this, appoint the members of the inventory commission, the timing of the inspection and designate the inventory object with an administrative document. In the order, you must also indicate the reason for the verification of primary documents.
Step 2
At the end of the inventory, draw up an act and approve it with the signature of the head. If there was a fire, get a certificate from the body of the state fire service; if there is a flood, get confirmation from the Ministry of Emergency Situations.
Step 3
If the documents are missing or have been destroyed by someone, you must appoint a commission to investigate. It should include representatives of the investigating authorities, security guards and other responsible persons. When stealing documents, be sure to contact the police.
Step 4
In the process of taking inventory, make a list of lost documents. Remember, it must be accurate. For example, you have lost invoices. In this case, you must list their numbers and dates. Verify the list of documents with the head and the chief accountant.
Step 5
Submit a notification to your tax service about the loss of primary documents. Attach copies of documents confirming the fact of loss to the letter. Also attach a copy of your inventory. Certify all documents with the seal of the organization and the signature of the head.
Step 6
Then restore the lost documents. To do this, you can use the electronic version of accounting. If you need to restore primary documents received from counterparties, fill out a letter to their address with a request to duplicate the forms. All documents must be signed by responsible persons and seals of organizations.
