Document management know when to keep tax guides
Wysłany: 21 Paź 2023, 11:25If your company is not in the habit of keeping tax records and payment guides, be aware that you run the risk of serious headaches in the future. Correct document management is one of the main areas that businesses must be concerned with. This is because there are laws that require proof of receipts, whether for tax, social security or labor purposes. If the taxpayer is unable to certify the legal discharge of certain files, they may pay a fine or even become involved in proceedings. While it is extremely important to keep these documents, the company also needs to know when it can get rid of paperwork in order to to keep only those records that have functionality. In this material we inform you how long you should keep tax guides so that you do not have unnecessary problems. Check out! Tax documentation Proof of payment of federal taxes and social security contributions must be kept under the company's custody for a period of 5 years.
After this time, the Tax Authorities can phone database no longer demand this proof from the taxpayer. Some examples are: Income Tax — IR; Social Integration Program — PIS; Contribution to Social Security Financing — Cofins; Social Contribution on Net Profit — CSLL; Simple national; Invoices, receipts and other proof of releases; Tax and accounting books; electronic accounting or tax recording data systems; declarations — DIRF, DIPJ, DCTF; Annual Declaration of Simples Nacional — Dans; Annual Adjustment Declaration and proof of entries. Labor and social security documentation Labor documents must be kept for a period of 5 years for rural and urban workers, up to a limit of 2 years after the termination of the employment contract. For workers under 18 years of age, there is no statute of limitations — in these cases, the 5-year count must begin after the employee reaches the age of majority. With regard to social security, despite Law No.
Which stipulated a 10-year custody period is no longer in force, some other standards still require this limit for archiving documents. Therefore, the documents that must be kept for 5 years are: union contribution — GRCSU receipt of payment of salary, vacation, 13th salary and time control; Annual List of Social Information — Rais; General Register of Employed and Unemployed People — Caged; Social Security Contribution — GPS. The following documents must be kept for 10 years: Payrolls; Proof of delivery of the GPS to the union; Electronic social security and labor data systems. It is also important to note that documents relating to the term of termination of the employment contract, resignation or notice must be kept for 2 years. Service Time Guarantee Fund The following receipts relating to FGTS payments must be kept for 30 years: FGTS; FGTS collection guide and Social Security Information — GFIP; FGTS and social contribution withdrawal payment guide .
After this time, the Tax Authorities can phone database no longer demand this proof from the taxpayer. Some examples are: Income Tax — IR; Social Integration Program — PIS; Contribution to Social Security Financing — Cofins; Social Contribution on Net Profit — CSLL; Simple national; Invoices, receipts and other proof of releases; Tax and accounting books; electronic accounting or tax recording data systems; declarations — DIRF, DIPJ, DCTF; Annual Declaration of Simples Nacional — Dans; Annual Adjustment Declaration and proof of entries. Labor and social security documentation Labor documents must be kept for a period of 5 years for rural and urban workers, up to a limit of 2 years after the termination of the employment contract. For workers under 18 years of age, there is no statute of limitations — in these cases, the 5-year count must begin after the employee reaches the age of majority. With regard to social security, despite Law No.
Which stipulated a 10-year custody period is no longer in force, some other standards still require this limit for archiving documents. Therefore, the documents that must be kept for 5 years are: union contribution — GRCSU receipt of payment of salary, vacation, 13th salary and time control; Annual List of Social Information — Rais; General Register of Employed and Unemployed People — Caged; Social Security Contribution — GPS. The following documents must be kept for 10 years: Payrolls; Proof of delivery of the GPS to the union; Electronic social security and labor data systems. It is also important to note that documents relating to the term of termination of the employment contract, resignation or notice must be kept for 2 years. Service Time Guarantee Fund The following receipts relating to FGTS payments must be kept for 30 years: FGTS; FGTS collection guide and Social Security Information — GFIP; FGTS and social contribution withdrawal payment guide .