Companies monthly process hundreds of primary financial documents: invoices, certificates of work performed, invoices, etc. The content of primary documents and accounting registers is information constituting a trade secret, access to which is provided only to persons who have management permission, as well as officials of state bodies in accordance with the laws of the Republic of Kazakhstan.

After the end of the calendar year, all documents that are going to be handed over to archive, are subject to registration and description in accordance with the current legislation of the Republic of Kazakhstan on the National Archival Fund and archives.

At the same time, individual periods of storage are established for each separate type of accounting documentation. It is important to remember that in addition to the recommended retention periods established by the archival legislation, there are also requirements for the preparation and storage of accounting records for tax accounting purposes. Therefore, you can legally destroy documents with expired limitations, only if the period to which they relate is already audited.

Preservation of primary documents, registers of accounting, reports and balances, registration and transferring them to the archive is usually under responsibility of the chief accountant or the responsible person appointed by him. Storage of documents is provided independently by having its own specially equipped premises or by transferring documents for storage to archival institutions.