Register of documents – application procedure and rules of registration. Additional supporting documents Maintaining a register of documents

One of the important aspects of filling out the 2019 3-NDFL declaration form is the register of documents attached to it. It is sometimes called a register of supporting documents. What is it? And what should I write in this supplement? We will try to answer these and other questions in the article.

1. The blank form 3-NDFL 2019 can be downloaded from the link.
2. The program for filling it out is available for download here.
3. An example form can be downloaded as a sample by clicking.

The register of documents attached to the form is a kind of document that is an inventory of all documentary evidence submitted along with the 3-NDFL form.

The register may include such papers as:

1. Various types of evidence.
2. Document on registration of an Individual Entrepreneur.
3. Certificates and checks from a bank or other institutions, including healthcare.
4. Agreements on concluding loan obligations.
5. Information about the cost of the apartment.
6. Certificate of marriage registration, state registration of property.
7. The act of acceptance and transfer of real estate.
8. Account statements.
9. Agreement for education or training and advanced training.

The register is used to control submitted papers. For example, when filing 3-NDFL in person, a tax specialist can check all documents submitted to the tax office for compliance with the list. This will also help avoid the loss of documents when sending them via postal parcel - postal workers will be able to check the list and, if any of the documents are lost, will respond personally.

This is interesting! The register of documents is a kind of guarantee for a citizen in case of loss of any of the documents. After all, if a document was listed in the register and then lost, then tax officials will be held responsible for the loss. If the registry did not exist, then proving the fact of paper loss would be problematic.

Filling out the inventory

You can fill out the declaration and register either online on the Federal Tax Service website or by hand by picking up the form at the tax office. The register should include all documents submitted to the tax office; be sure to double-check the entire list several times to avoid inconvenient situations.

That's all for the inventory of documents for the tax office. Now let's look at other features of filling out tax documentation.

List of register of documents for deductions

To the regular personal income declaration. persons are not required to provide documents. But to submit an application for a deduction, the register of documents will have to be filled out without fail. After all, the deduction is provided only along with supporting documents. We will understand all the features of the documentation and register for deductions of different types.

Property deduction

The list of documents required to submit form 3-NDFL to the tax office is not defined for an ordinary taxpayer. But according to the letter from the Federal Tax Service of the Russian Federation, there is still a certain register of documents that confirm the right to a property type deduction.

This notice specifies the documents that need to be attached to the 3-NDFL declaration form. These include:

• Agreement on the acquisition of real estate in various forms (purchase or sale, deed of gift, inheritance, etc.).
• Documents on payments of funds to the seller.
• Ownership of real estate, certificate of registration in the state register.
• Agreement on the transfer or acceptance of residential premises.
• Application for redistribution of compensation between husband and wife.
• Mortgage agreement and certificate of interest that has been paid, as well as a loan repayment schedule.
• Certificate filled out in form 2-NDFL.

All of the listed papers are submitted along with the declaration in form 3-NDFL.

Papers for 3-personal income tax on social deduction (inventory for the tax office)

To approve the right to a social deduction, the following documents may be required:

• Certificate of education (original and copy).
• Agreement for treatment at the clinic on an extra-budgetary basis (a photocopy of it is additional).
• Documents confirming all transfers made to charitable organizations.
• Documents on completed payments.
• Various types of receipts for medications.
• Permission issued by the educational institution (photocopy).
• Permission issued by a medical institution (photocopy).
• Extracts on receipt of medical prescriptions and their implementation.
• A document that can confirm that the applicant is related to the person who received treatment or training.
• Help 2-NDFL.
• If required, you must provide a document confirming information about full-time study.

Attention! The papers that are attached to the declaration of standard 3-NDFL for tax with losses on education must necessarily include copies of a certificate or other document that can confirm the right of the institution to carry out educational activities. If there are no licenses, a basic charter can be provided, which approves the status of the institution in which the process of acquiring knowledge takes place.

Papers for auxiliary writing

To ensure that no precedents or disputes arise in a tax organization, the paperwork for the declarant to generate 3-NDFL must be described in the letter (register) attached to it. This process can be carried out in free form, but it is necessary to indicate at what position the form is submitted, and the period for which the profit report is provided, the name of the tax organization and information about the applicant-applicant himself.

The main thing when drawing up an inventory of documents is to adhere to the purpose for which the application is being submitted. When checking all the papers, the tax office may require additional information certificates and documents.

Note! If the payment is made in cash, there must be supporting documentation: a receipt, a cash register receipt or a strict reporting form. Certificates that indicate timely payment or other types of confirmation are not acceptable.

In the matter of inventory for the declarationwe figured it out. Now filling out the register of supporting documents will not be so difficult.

To transfer documents, they usually use a transfer and acceptance certificate, which is designed to record the fact of transfer of documentation from one employee to another.

These can be company contracts, constituent documents, personnel or accounting documents, any other documents, for internal use and for external use, necessary when interacting with another organization.

The procedure for drawing up an act of transfer of documents

For order and possible control, documentation should be transferred using an acceptance certificate, which can also be called a register, which should contain the following data:

• document's name;
• place and date of its compilation;
• name of the legal entity;
• full name of the author of the act itself
• the full name of the person to whom the documents are transferred, as well as the name of his company, if this is not an internal document;
• directly the list of documents;
• indication of their registration number;
• signature of the person and company seal if necessary.

Rules for transferring documents

There is no specific form for its creation, so its composition does not cause any particular difficulties. Made in two copies, according to the number of sides.

Its main advantage is that in the event of a controversial situation, such a document will allow one to prove the fact of the transfer of documents. The receiving party must carefully study and verify the actual availability with that indicated in the inventory, and, having already verified the correctness of the information, sign for it.

If necessary, an assessment of the cases and comments on the procedure being carried out can be given to reflect objectivity, then this is included in the text of the act. When the list of documents is too large, it is usually drawn up as an appendix to the act.

If we are talking about internal documents, then the reason for transferring documents may be the transfer of an employee to another position or his dismissal. In addition, documents submitted to government agencies are also subject to an inventory; one copy is marked with the date of receipt and the incoming number.

In the modern world, information on electronic media is increasingly used, but nevertheless, paper records are practiced everywhere. Sometimes using a computer to maintain such reports, where a special program contains information about the location of the documentation, to which person it was transferred and to which department.

In addition, the last stage of the “life” of all documents in any company is their placement in the archive. To transfer cases to the archive of an organization, it is also necessary to draw up an inventory of them, for which an act of transfer of documents is also used.

Below is a standard form and sample document transfer register a version of which can be downloaded for free.

Sending documentation today is a common procedure in document management. The need for this step may arise for many reasons and reasons. In any case, such an unpleasant incident as their loss (partial or complete) may occur.

But that's not all. Some unscrupulous persons, in the name of their interests, may fabricate the loss of documentation. This may be beneficial for them due to the following.

Subsequently, it is enough for them to say that they did not receive anything. This step could even delay the trial. And even more so if we are talking about the loss of original documents. After all, not everything can be re-obtained or restored.

To prevent this from happening, when sending, you must include a “Register of transferred documents” in the package. Only this document will make it possible to prove the fact of their receipt in full.

How to send documents with the registry

Shipping can be done with the participation of the Postal Service. The second option is provided by courier services. True, they, as a rule, already have a developed form for an inventory of the transferred documentation.

The postal service provides a “registered letter” service. It consists of a notification of delivery. This allows you to document delivery to the recipient. In addition, the service makes it possible to draw up an inventory of attachments. It contains a complete list of documentation.

In addition, when sending documentary evidence to the court (along with the statement of claim), an inventory is also needed.

And even more so, registers are necessary when creating archives and replenishing them. This is necessary to simplify the process of finding them in the future.

Documentation inventory forms

The inventory can be drawn up as a separate document or integrated into one of the sent ones. For example, having written a letter of claim, “substantial” documents (evidence) are attached to it. To do this, a list is entered into the text of the claim letter.

The option of preparing the list as a separate document involves writing it on A-4 paper. If necessary, this is done on the original “company” letterhead. But this is not a mandatory requirement.

This document must contain the date of preparation (transfer), city, and title of the document. The list itself is presented in the form of a table. It is necessary to indicate in the first column the name of the documents being transferred.

The next column contains their number. Sometimes, if necessary, the “number of pages” is entered instead of this column. This makes sense when the documents being sent are not one-page documents.

There is no mandatory form for this paper. Therefore, in each case it is compiled taking into account the specifics of the documentation and the situation. If you encounter difficulties in creating inventories, you can contact our specialists.

Below is a standard form and sample register of transferred documents a version of which can be downloaded for free.

We draw your attention to the fact that the timely payment of benefits due depends on the correctness and completeness of the information necessary for the assignment and payment of benefits!

To ensure timely and correct assignment of benefits, you must pay attention to the following:

1. When choosing the method of receiving “to a bank account”, it is necessary to indicate the individual personal account of the insured person in the bank, which must consist of 20 characters, and the correct BIC of the bank.

In addition, the project provides for granting insured persons the right to choose an additional method of receiving benefits. When writing an application for the appointment and payment of benefits, the insured person, if choosing the method of receiving benefits “to a bank account,” can indicate the “MIR” card number (from 16 to 19 characters) in the appropriate field. In this case, indicating the account number, bank name, and bank BIC is not required.

Crediting benefit amounts to the MIR card will reduce the time it takes for payments to reach the insured person.

2. When filling out the postal address, it is imperative to indicate the zip code and correct address of the insured person’s place of residence.

3. Indicate the TIN of the insured person.

4. When filling out the electronic registry form, in the line “average earnings” the total amount of earnings for the billing period (2 calendar years) is indicated; in the lines “amount of earnings for year 1”, “amount of earnings for year 2” - the amount of earnings for each year separately. It is necessary to indicate the amount of earnings in the billing period used to calculate the benefits of the insured, broken down for each year, not exceeding in the corresponding calendar year the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation established in that calendar year.

5. When filling out the electronic registry form, the line “payment period” indicates the number of days of incapacity to work to be paid from the Social Insurance Fund.

6. For workers employed by insurers on a part-time basis, or workers on a part-time basis, it is necessary to indicate the rate taking into account Art. 60.1, art. 91, Art. 93, art. 284 of the Labor Code of the Russian Federation.

7. When transmitting information for the calculation and payment of temporary disability benefits when it is necessary to care for a sick child, it is necessary to indicate the number of calendar days in a calendar year for each case of treatment of a child in an outpatient setting or joint stay with a child in an inpatient setting.

8. When filling out the electronic registry form, the start/end date is indicated in the “Employment contract” line only for a fixed-term employment contract.

9. Carefully fill out information about your experience. In accordance with clause 66 of the order of the Ministry of Health and Social Development of the Russian Federation dated June 29, 2011 No. 624n, the line “Insurance period” indicates the number of full years and months of the employee’s activity, taken into account in the insurance period in accordance with the legislation of the Russian Federation.

ATTENTION!

The insurance period is calculated on the date of the insured event!

The line “including non-insurance periods” indicates the number of full years and months of the employee’s military service, as well as other service provided for by the Law of the Russian Federation of February 12, 1993 No. 4468-1 “On pension provision for persons who served in military service, service in the internal affairs bodies, the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system”, from January 1, 2007.

ATTENTION!

Information on “non-insurance periods” should be indicated only in cases where the amount of benefits depends on it.

10. When filling out the electronic registry form for the calculation and payment of maternity benefits and monthly child care benefits by policyholders, in the “calculation period” line, it is necessary to indicate the number of days in the billing period used to calculate the benefits of the insured person, with the exception of periods of temporary disability, maternity leave, parental leave;

· Please note that the number of calendar days of the billing period may be:

· - 730 calendar days (365+365);

· - 731 calendar days (365+366, if one of the calculation years is a leap year);

· - 732 calendar days (366+366, if both calculation years are leap years as a result of the replacement of years).

11. If information about registration in the early stages of pregnancy is indicated in the electronic register sent for the assignment and payment of maternity benefits in the line “early terms” with the details of the corresponding certificate, send a separate electronic register of information for a one-time benefit to women, those registered in the early stages of pregnancy in medical organizations are not required.

12. When filling out the electronic registry form for a monthly allowance for child care until the child reaches the age of one and a half years and a one-time allowance for the birth of a child, it is necessary to indicate a certificate from the place of work (service, social security authority at the place of residence) of the other parent stating that he (she, they) does not use the specified leave and does not receive benefits.

ATTENTION!

When filling out the electronic registry form, you must fill in the line “certificate of non-receipt of benefits.” If there are legal grounds for the absence of a certificate of non-receipt of benefits by the second parent, enter “no” and the current date in the provided columns.

13. Do not set a date for the insured person’s premature exit from parental leave for up to 1.5 years, if there was no actual premature exit of the insured person from parental leave.

ATTENTION!

When creating an electronic register for persons who are on parental leave as of July 1, 2018, it is necessary to indicate the period of leave in accordance with the order: start date = date of actual departure on leave, end date = date of birth of a child aged 1.5 years .

14. Carefully fill out information about the order of birth of the child.

ATTENTION!

In case of simultaneous care for several children, it is necessary to send an electronic registry for each child.

15. In order to avoid unjustified payments at the expense of the Fund, persons who were in labor relations with your organization at the time of submission to the Fund office of information for the assignment of child care benefits must be sent 3 day notice deadline for circumstances leading to termination of monthly child care benefits.

In any paperwork, documents are the key factor.

Throughout their life, documents go through many stages, from filling and sorting to filing them in the archive.

If their number is quite impressive, it is necessary to draw up a register of documents. To be more precise, a written list is necessary for the better functioning of the company and the convenience of finding the necessary document.

The concept of a register of documents and legal regulation of the issue

The concept of a document register means a list or, in other words, a list of documentation that is subject to storage. Upon request, any of the documents is issued for a certain period, clearly on record.

Legislative acts that clearly regulate registration, storage, including compiling a register of documents, include:

• Law of the Russian Federation “On the procedure for maintaining a register of documents for an LLC,” which clearly describes the form of safety of all documentation, as well as maintaining the register;
• The Law of the Russian Federation “On the Register”, according to which all documents, including other valuable documents, are subject to inclusion in the register of documents to ensure their safety.

Purpose

First of all, the register of documents serves to significantly simplify the work to all employees who work directly with this documentation.

The very definition of a registry means magazine, in which all documents (both incoming and outgoing) are entered.

The register of documents is rightfully considered one of the key points in any archive.

The register must include a competent inventory, in which, if desired, you can find the necessary document in a short time, as well as basic information about what is directly contained in it.

Moreover, thanks to the registry, you can quickly find out the location of the document (to whom it was issued and for what period).

Based on this, the main registry functions it is generally accepted:

• storage of documentation;
• accounting;
• transfer or issuance to a third party upon request.

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The procedure for preparing documents for accounting and compiling a register for them

Procedure for preparing documents for accounting is as follows:

1. You should collect the necessary documentation for each category separately. In addition, it is also recommended to sort orders and so on by their authorship.
2. At the next stage, folders are formed for their further storage, and then in chronological order, including assigning an inventory number to each of them.
3. At the third stage, a so-called table is created, which describes the type of document and its immediate purpose. It should also be taken into account that this table should contain all the important information for each document, so as not to open the document itself when necessary.

As for the register of documents of CJSC, OJSC, and so on, it, in turn, must necessarily contain all the information that will help to quickly identify legal entities and individuals registered in the register.

In the process of maintaining a register, it is necessary to keep records in chronological order. This will avoid any misunderstandings in the future.

Rules for registration and compilation

Registration, including compiling a register of documents, can be carried out several options:

• electronic;
• handwritten.

In the event that the register is filled out by different people throughout the entire period, the last column must necessarily indicate who made the last entry. If the register is kept in handwritten form, in addition to indicating the person who filled it out last, there must also be a personal stamp.

All technical errors that could occur as a result of filling out the register must be changed only by order of senior management. Errors must be fixed within 3 days from the moment of detection of incorrect data.

In order for changes in the register to be in accordance with current legislation, you must initially write a written statement indicating the type of error and the official who made it.

In the process of changing an error, it is necessary to record this using the inventory number and column; the entry is also confirmed by the signature of the responsible person and a stamp (for a handwritten version).

Rules of conduct

Key points maintaining the register of documents are:

• checking all documentation that is subject to inclusion in the register;
• assigning each document an individual registration number;
• entering the necessary information about the authors of a document.

The department that is directly responsible for maintaining the register is obliged to regularly check the completeness and correctness of the documentation that is to be included in the register. In particular:

• if the documentation verification was successful, it is assigned an individual number;
• If any violations are identified in the documentation, it is returned for correction.

Besides it is important to remember such moments, How:

• persons who are directly responsible for maintaining the register are appointed according to the order of superior management. They bear full responsibility for maintaining all documentation, including its safety;
• all documentation that is in the register must be in a safe place where its safety is guaranteed;
• the necessary documentation, which is part of the register, is issued only in person by order of superior management for a certain period.

Of course, compiling a registry is not as difficult a task as many people make it out to be. In fact, this is a so-called inventory, by accessing which you can quickly find the necessary document.

A properly compiled register will help significantly save time searching for the necessary documents.

In its turn, it includes includes such main points as:

• content . This is perhaps one of the main points in the register. Clearly written information in it will help not only to quickly find the necessary document, but also reduce the likelihood of directly contacting it. This paragraph should contain all the key points of the document;
• registration number . It is a prerequisite for maintaining a documentation register, since thanks to the document’s inventory number, you can find its location in a matter of seconds, thereby significantly increasing your income;
• date of entry into the register . An item that is very necessary in the registry. The problem is that many people forget which document they need, but they remember the date when it was entered into the register. By turning to the table over time, you can easily find the document.

Features of compiling and maintaining a register for the transfer of documents

For transmission necessary documentation, it is necessary to create a so-called acceptance/delivery certificate. The current legislation does not provide for a specific form of completion, which leads to frequent confusion.

The only thing you need to know when forming is that there must be several copies of it.

Such a document can be used for both internal and external reporting.

This is the only document thanks to which you can avoid various misunderstandings in the future and confirm the fact of transfer of documents to a third party.

As for maintaining the register itself, in this regard it is sometimes enough to monitor legislative acts in order to study possible changes in it in time.

Benefits of use

Today, absolutely everyone keeps a register of documents, from aspiring entrepreneurs to large companies.

First of all, this is due to his key advantage, – significant time savings when searching for the required document. A properly compiled register allows you to send notifications, requests, find the necessary document at the request of the tax inspectorate, and so on in a short period of time.

In addition, the register allows you to simply carry out your work activities at a high-quality level.

Today, there are a huge number of companies that provide assistance in creating a register.

But, as practice shows, doing this yourself will not be difficult, and moreover, it will significantly save your budget.

It is also worth noting that the absence of a register of documents, although not punishable by law, can significantly ruin the life of entrepreneurs. After all, this is primarily due to the fact that over the years of work a huge stack of documents can accumulate, and what if the inspection body demands to provide any one of them, and the entrepreneur does not know where it is? It is at this moment that serious problems can begin.

How to correctly prepare this document in 1C: Accounting 3.0 is described in the following video tutorial: