Interrupt the limitation period

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. The counterparty's debt can be recovered through the court; the Civil Code provides three years to file a claim from the moment of non-payment. After this time, the debt will be denied. However, if the entrepreneur has confirmed that he is obliged to return the money, the three years are counted again. One of the ways to agree with the creditor's demands is a signed reconciliation act. It is important to remember that, in addition to it, the plaintiff must provide the court with consignment notes, UPD , payment orders .
The reconciliation act affects the company's tax accounting, as indicated by the Federal Tax Service in its letter dated 06.12.2010 No. ШС-37-3/16955 . If an entrepreneur has signed a document with a debtor, the accounts receivable cannot be written off or included in income tax expenses after three years.

Who prepares and signs the reconciliation report?
The document can be drawn up by any counterparty - both the buyer indonesia telegram mobile phone number list and the supplier or contractor. If it is important for the party to compare transactions, a clause can be included in the agreement on the obligation to draw up and sign reports on a certain date. In this case, the papers must be verified on time, and refusal to compare is a violation of the agreement.

In a company, such tables are usually made by an accountant. To compile them, he uses primary documents: consignment notes, payment orders, UPDs and invoices. If there is no accountant, the entrepreneur can create the act himself.