"We save the most important thing: your time, your nerves, your money."
Chief Accountant
Leading specialist with practical experience in economics and accounting.
DO PERSONAL MILITARY REGISTRATION LISTS NEED TO BE SUBMITTED TO THE TCC?
The last few weeks have not let up questions about military accounting. Specialists of enterprises entrusted with the duty of keeping military records in internal chats share information and discuss issues that have arisen before them. One of these issues is the submission of lists of personal military records to the TCC. Some believe that it must be done, while others do not.
Normative base
In this case, it is necessary to be guided by Resolution of the CMU No. 1487 "On approval of the Procedure for the organization and maintenance of military records of conscripts, conscripts and reservists".
Personal records must be kept in accordance with the specified order and filled in according to Appendix No. 5.
Lists of personal military records
Lists of personal military records are kept according to four groups. Copies of the military registration documents of the conscripted employee must be attached to the specified lists.
The form of keeping lists
Lists can be kept both electronically and in paper form. This issue is decided by the company at its own discretion. The procedure does not prohibit keeping such lists in both electronic and paper form.
To submit lists to the TCC or not?
Resolution No. 1478 does not contain a rule that lists of personal records must be submitted to the TCC. But every year by January 25 for the previous year, such lists must be formed and signed by the head of the enterprise and the person responsible for keeping military records.
Reconciliation of lists
According to the approved reconciliation schedule, lists of personal military records must be reconciled with the TCC. If there are discrepancies, actual changes must be made, and the TCC must be notified of such changes by the 5th.
Therefore, the legislation does not contain a mandatory requirement to submit general lists of personal military records to the TCC. It is sufficient to keep such records at the enterprise in a timely manner and to form such lists every year and have them signed by the manager. This is necessary so that no disagreements or misunderstandings arise when the personal accounting lists are reconciled.
But we should not forget that legislation, especially during martial law, undergoes changes and additions. If there are the slightest doubts about the maintenance of military records at the enterprise, do not neglect legal help. After all, liability also arises for violations of military records at the enterprise. And even if it happened due to unintentional actions or ignorance, responsibility cannot be avoided. It is worth remembering that professional legal assistance is the key to the stable operation of every enterprise.
Calculate the price of assistance:
1 question
Have other lawyers handled your case?
2 question
Are you in Kyiv or Kyiv region?
3 question
Do you need legal assistance urgently?
Chief Accountant
Leading specialist with practical experience in economics and accounting.
Other articles on this topic:
call back
during the day