Is it possible to correct the date of birth of an employee in the work book and how to do it correctly? Is it worth correcting the date on the documents at the request of the counterparty How to correct the date in the work book if there is an error in the date

How often do you need to change the creation date of a file? I don't think so. However, it will come in handy in work environments. Yes, sometimes at home. Moreover, it may be necessary to put the date both past and future.
Well you know what I mean

So. Let's get straight to the point. The easiest way to change the date is to simply change the date in the operating system.
Go to the date and time settings. The easiest way is to left click on the date with time in the bottom right corner. In response, a calendar will come out and there will be a link to change the settings:

here we change it to the one you want.

Now, when creating any file, its date will be the one you set. Of course, then it is better to return it to its place. Well, or with the same to live on

This method is suitable for changing the date of a new document. Most often, you need to change the date of an existing one. What to do? Alternatively, if this is a file that you can open in an installed program (for example, Word, Excel, notepad text file, presentation, etc.), you can open the file in this program, and then create a new document and copy / paste from an existing file into a new one.
Although it is tritely simple, but for some reason not many people remember about it.

However, let's move on to the most common case - this is when the file is unknown or there is no program that opens it. And also if you need to change the date of modification, and not just creation. In this case, special programs will help us.

I present to your attention: FileDate Changer, Set File Date, eXpress Timestamp Toucher, Attribute Manager, File Date Touch, 2Tware Change File Date, BulkFileChanger, NewFileTime and others...

As you can see, there are a lot of programs. Almost all of them are free, portable (no installation required), and small in size. This allows you to use any even from a flash drive.

Consider the example of the latter - (by clicking on the link, you will be taken to the official website).

Download, run, agree to the license agreement and change the language to Russian to make it more convenient

We add a file (or several) by simply dragging it into the program window, and then press the button Set - Time to change time and date:

In general, I don’t know what to describe in it. everything is intuitive. By the way. You can also change the date of a folder using this program.

You can also change the date of creation and modification in .
This is done through the banal "Change attributes"

The counterparty sent us an act on transport services in the amount of 15,000 rubles. dated January 9 and an invoice for the same amount, but with the date January 17. We asked the supplier to issue us an amended invoice with the same date as in the act - January 9th. But we were told that it was impossible. Is the supplier right? If so, is our company entitled to claim a deduction?

Yes, the supplier is right, because there is no mechanism to correct the date of the invoice. We believe that this does not prevent your company from deducting VAT. But it is possible that you will need to prove your case in court.

Correction Rules

From subparagraph 1 of paragraph 5 of Art. 169 of the Tax Code of the Russian Federation it follows that the date of compilation is obligatory requisite invoices (subclause 1, clause 5, article 169 of the Tax Code of the Russian Federation). According to paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, invoices are issued no later than five calendar days, counting from the date of shipment of goods (performance of work, provision of services), from the date of transfer of property rights or from the date of receipt of payment amounts, partial payment on account of future deliveries of goods (performance of work, provision of services), transfer of property rights.

Thus, your counterparty issued an invoice in violation of the deadline set in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation. But this error cannot be corrected.

The procedure for correcting an invoice is fixed in clause 7 of the Rules for filling out an invoice, approved by Decree of the Government of the Russian Federation of December 26, 2011 No. 1137. It provides that corrections are made by the seller by drawing up new copies of invoices.

In a new copy of the invoice, it is not allowed to change the indicators indicated in line 1 of the invoice drawn up before the corrections were made to it, and line 1a is filled in, where the serial number of the correction and the date of correction are indicated. At the same time, if errors are found in invoices that do not prevent the tax authorities from identifying the seller, buyer of goods (works, services), property rights, the name of goods (works, services), property rights, their value, as well as the tax rate and amount of tax presented to the buyer, new copies of invoices are not drawn up.

Whatever date the supplier puts in the invoice, this does not prevent the tax authorities from identifying the seller and the buyer, the name of the goods (works, services) and their cost, the rate and amount of tax. Therefore, even if the invoice is dated beyond the five-day deadline, the supplier is not required to correct such an error. Moreover, he is not entitled to do this, because the date is indicated in line 1 of the invoice, and changing the indicators in this line is not allowed.

Right of deduction

Officials believe that an invoice drawn up in violation of the five-day period cannot be the basis for deducting VAT (letters of the Ministry of Finance of Russia dated August 26, 2010 No. 03-07-11 / 370, dated September 17, 2009 No. ). Availability judicial practice indicates that local tax authorities agree with the approach of financiers.

At the same time, the arbitrators in this dispute are on the side of the companies (FAS rulings Northwestern District No. A26-9024/2011 dated 10.25.2012 and No. A21-2405/2012 dated 18.01.2013, No. A40-142945/10-118-831 of the Moscow District dated 12.23.2011, Volga District of the Volga District dated 09.08.2010 No. A55- 14066/2009, East Siberian District dated September 5, 2007 No. А19-2735/07-43-Ф02-4551/07). The judges explain their point of view by the fact that the term for issuing invoices, established in paragraph 3 of Art. 168 of the Tax Code of the Russian Federation, is not restrictive. Violation of this period is not listed in the Code as a basis for refusal to apply deductions by the buyer.

Thus, if your company declares a deduction on an invoice dated January 17, the tax authorities at the check may “remove” it and charge additional VAT. But you have a good chance of proving your case in court.

With the development of digital photography, the EXIF ​​standard has become widespread, adding metadata to images - Additional information, commenting on the file. Among the data you can find the author of the picture, the model of the device, resolution, time stamp, use of flash and effects, as well as a bunch of other useful and not very information.

If there are usually no problems with the author and model, then the dating may not be the one you need. A typical situation: the settings on the camera have gone wrong, and incorrect information is stored in the metadata. Or the number is set correctly, but you should have taken pictures sooner or later. Or you shot in one time zone, and uploaded the photos to a computer in another part of the world. Situations are different, so let's just see how to change the date a photo was taken, if necessary.

How to change the date a photo was taken

Editing in properties and through Windows Photo Gallery

The easiest way to change the date of a snapshot is to edit the corresponding column in the properties. The operation is performed in three steps, so you definitely won't get confused:

Click "Apply" to save the new entry. Now the parameters will be fixed with the time that you registered yourself. The rest of the data will remain intact, that is, the substitution is almost impossible to notice. You can report and not worry that someone will suspect something was wrong.

If the Photo Album component is installed as part of Windows, then you can use its capabilities to edit data.

Under each photo there will be a mark about the time of creation. Click on the line and change the saved data. You can also change the time of taking a photo if that's important. This is the advantage of the Photoalbum method: other methods do not provide an opportunity to enter a different time.

Using the graphic editor

If you need to put today's number in the photo parameters, then you can use the conversion function in any powerful editor. Let's take Adobe Photoshop as an example:

The disadvantage of this method is that instead of a photo you get a picture, that is, all data is erased. Resolution, camera model, author - none of this will remain, which will cause reasonable suspicion. An experienced user will quickly determine that this is not a camera shot, but a picture that was run through Photoshop or downloaded from some site, so this is not the most practical method.

Change via Windows Explorer

Through Photoshop or the "Details" tab in the properties, you can edit the dating of one photo at a time, that is, if there are several dozens of pictures, then these methods will require too much effort. There is another convenient method for this case:

There is also a drawback here: changes will be made to the EXIF ​​of all selected images. If you need different dates, then you will have to scatter the pictures in different directories and repeat the procedure for each folder.

Working with EXIF ​​Editors

We figured out that information is attached to photos according to the EXIF ​​standard. Accordingly, special editors should allow changing any metadata. As an example, consider free program Show EXIF.

This is a small utility that does not require installation, equipped with all necessary tools to work with metadata. Changing the recording of the moment of photographing is among the standard and frequently used functions.

The number you specify will be included in the metadata of all files that are in the selected folder. Therefore, if for different pictures you need different creation marks, then scatter them into separate directories and repeat the procedure for each folder.

The same operations are performed through the ExifPilot program and a number of similar utilities, so that you can quickly change any image data if you wish. Such a small falsification will probably not pass serious scrutiny, but at first glance everything will look as if no changes were made, because the basic information about the image will remain intact.

The work book is the main document reflecting the labor activity of a person throughout his life.

It is taking into account the data entered in the work book that the length of service is calculated, which allows using the possibility of retirement when working in harmful or dangerous working conditions, a pension is assigned and accrued, both by age and by preferential length of service.

When applying for a pension, if any incorrect information is found in work book:

• indication of personal data of a person;
• dates of admission and dismissal;
• reasons for dismissal;
• indication of the numbers and dates of publication of the orders on the basis of which the entries were made,

there are difficulties with the appointment of pension payments and, in general, the right to receive a certain type of pension.

In addition, the opportunity to find a job in a new place sometimes depends on the record of dismissal from the previous place of work.

All people make mistakes sometimes.

Employees of the personnel department, who are usually responsible for maintaining and accounting for work books of employees of the enterprise, are also not robots, they can even make a purely mechanical typo when filling out information.

There is nothing fatal in such situations.

Of course, you need to be very careful when making a new or next entry in the work book.

It is also necessary to check what was written again, so that in the event of a mistake, it can be corrected immediately on the spot, and a person a few years later, when new entries have already been made after the erroneous one, or the enterprise has been reorganized, liquidated, run around the courts, archives, restore the events of the past years to make corrections.

With all the changes made to the work book, the employee is informed, given a personal signature in a personal card of a certain form T-2, which is also maintained in parallel with the work book by a responsible employee of the personnel department or other official of the organization appointed by order.

Therefore, the employee himself should not automatically sign the record that he is familiar with the changes made to the work book, but read them carefully.

So, if the date of dismissal is incorrectly indicated in the work book, this can become an obstacle when applying for a job in another organization, since it will take some time to make corrections.

Not always vacant position can remain free as long as the person is busy trying to get the former employer to make a correct record of the date of dismissal.

In the end, you may lose the chance to get a new position.

For example, in fact, an employee leaves the enterprise on 01.10.2016, and the entry in the work book about the dismissal is 01.11.2016.

It would seem that a purely automatic typo, however, if on 10/28/2016 a person wants to find a job, it will be more than ridiculous to look like an entry in the work book after being fired from the previous company in November, to be hired by a new company in October of the same 2016.

It is necessary to make changes to the work book with the recognition of the previous entry as invalid and indicating the correct date of dismissal.

• how to keep records in the work book;
• when and how to make changes, corrections,

stipulated in:

• Instructions for filling out work books, developed and approved in 2003 by Decree No. 69 of October 10 of the Ministry of Labor and social development RF dated October 10, 2003 No. 69 (Instruction);
• and the Rules for the maintenance and storage of work books (Rules), which were also approved in 2003 by a government Decree of April 16 no. No. 225.

Is it possible to correct the entry in the labor?

The work book is the main document confirming seniority worker.

Erroneous entries can significantly interfere in the future, especially if during the course of work often changes jobs.

When assigning a pension, if errors are found in several entries, he will have to run a lot to restore the true dates of admission, dismissal, or to confirm in general that the work book belongs to him if errors are made in the spelling of the name, patronymic, surname.

All corrections in the work book are permissible, in accordance with Art. 66 of the Labor Code of the Russian Federation, the current Rules and Instructions.

If any errors are found, the employee or specialist responsible for maintaining labor books at the enterprise should correct them in accordance with clauses 24 and 28 of the Rules.

In no case is it allowed to cross out incorrect entries, use a stroke, correct by wiping with an eraser and pointing other numbers with a pen, and other changes to an incorrect entry.

According to paragraph 30 of the rules, the entry is changed only by recognizing it as invalid and making a correct new entry.

Let's consider situations when you need to make changes to a work book entry.

1. If an employee finds an inaccuracy or an error in the entry, he must write an application addressed to the head of the enterprise with a request to make changes to the work book, referring to the documents on the basis of which this entry was made.

Such documents include: passport, diploma, marriage or divorce certificate, orders or extracts from them on admission, transfer, dismissal.

2. On the basis of the submitted application, the head of the enterprise (organization) issues an order to make appropriate changes to the work book of the employee.

The legislation nowhere mentions specific officials who should be engaged in maintaining work books at the enterprise. Typically, in organizations, filling in all changes in the course of work and making adjustments in case of identified errors in the records is carried out by specialists from the personnel department.

If the company is quite small and there is no personnel service, the authorized by order of the head is responsible for maintaining work books. executive(can be an accountant, secretary and others).

3. Correction must be made to the enterprise where the mistake was made.

In cases where a person has already retired from there and works in new organization, when providing documents confirming the mistakes made in the entry in the work book, changes can be made personnel service the organization in which he works.

4. In the case when the work book is just getting started, that is, before the person was not officially employed anywhere, with any typo or mistake made:

• in filling in data about the employee;
• in a job posting,

it is best to cancel such a book immediately and write out a new one without blots and changes made.

5. When making changes after erroneously entered data, the employee has the right to apply for a duplicate work book.

All entries will be transferred to the re-issued work book, which indicates that this is a duplicate, except for the one that was invalidated.

This is especially true in cases where a person is illegally fired, and he is reinstated by a court decision.

6. In the event that at the time of detection of errors, the enterprise where they were made does not exist as entity(reorganized or liquidated), for documents confirming work in a liquidated organization, you must contact the archive.

Based on the documentation provided, the changes will be made at the place of the last job.

7. When the personal data of a person (last name, first name, patronymic) are incorrectly indicated in the work book, it is possible to help restore the ownership of the work book to this particular person through the court by presenting identification documents and, if necessary, on the basis of which it was changed, for example, the surname (certificate marriage or divorce).

How to correct the date of dismissal in the work book?

Recognition of the entry as invalid occurs as follows:

1. The sequence number is indicated following the last entry

2. The date when the changes are made is indicated.

3. In column 3, where information about hiring, transfer or dismissal is usually entered, an entry is made: “The entry by number (the serial number of the entry in which an error or inaccuracy was found) is invalid.

4. In the last column indicate the order on the basis of which the changes were made (clauses 1, 2 of the Instruction).

One of the most common mistakes made in work books is the date.

We will show clearly how to correctly correct the date of dismissal in the work book.

When dismissing an employee, it is important to comply with all legal norms. AT otherwise he can go to court and be reinstated in his previous position at work.

How to cancel an entry in the employment record about dismissal, if there is a court decision recognizing illegal termination employment contract, a fairly frequently asked question.

1. First of all, an order is issued for the enterprise to recognize the previously issued dismissal order as invalid, as a basis, a court decision and its cancellation are given.

2. On the basis of the issued order, an entry is made in the work book for the next serial number stating that the entry for the previous number is invalid.

3. At the request of the employee, a duplicate work book is issued.

If a dismissal entry is mistakenly made in the work book, for example, in the case when, having submitted an application to terminate labor Relations on own will, within two weeks of working off, the employee decided to stay to work, the record is canceled in the same way.

Cancellation of an entry in the work book about dismissal, sample.

A situation familiar to many accountants: a valuable counterparty asks to correct the date on the documents. Chief Accountant Alexander Lavrushichev, using examples from his own experience, told me when it is better to meet halfway and re-register documents. And when it is more profitable to convince business partners that it is dangerous to reissue documents.

Requests from counterparties to correct the date on documents are periodically encountered. If the counterparty is strategically important for the company, I try not to refuse right away. No one is immune from the need to correct documents. When deciding on the opportunity to meet the wishes of clients, I am guided by the principle of "do not harm yourself." It is necessary to take into account whether the date is corrected to a later or earlier and for what period it is transferred.

SITUATION #1: The date is corrected to a later date.

Situations with requests to correct the date for a later date are more common and, in principle, do not have serious consequences for the executing company. For example, in my practice there was a case. The consumer asked the courier organization working on the "simplification" system to reissue the act of providing the service instead of September to October. The need was argued by the fact that by the time the original act was received, the cost price had already been calculated and quarterly reports had been drawn up.

In order not to redo the calculations for September, the counterparty asked to reissue the date on the documents for the next month. Of course, theoretically, the date of provision of the courier delivery service is the date of issue of the invoice, filled in at the time of the transfer of the goods. The act of rendering services in this case is a kind of register of such invoices, it can include services on several invoices for a certain period of time.

In the described situation, I decided to go towards the counterparty. The supplier company does not face tax risks, because it applies the "simplification". Income was calculated on a cash basis, and a change in the date of the act of rendering services did not affect the size of the taxable base.

But it cannot be said that the correction of the date in the documents for a later period takes place for the seller on general mode taxation is just as easy. The accountant has more work to do. It is necessary to adjust the VAT amounts and

The resulting overpayment of taxes can also result in undesirable consequences for the company, which corrected the documents at the request of the counterparty. According to paragraph 5 of Article 78 of the Tax Code, the tax authorities can, without asking the company, direct this overpayment towards the arrears, if the company has it. Within ten days after the discovery of an overpayment, the inspection makes an appropriate decision.

Also, problems may arise during the on-site inspection with the recognition of the date of sale or the provision of a service. Despite the fact that the act will be signed at a later date, the actual services were rendered on the date from the invoice issued at the time of the transfer of the goods. The invoice must be issued no later than five calendar days from the date of shipment of the goods. Based on the invoices, the Sales Book is filled out. The discovery by the inspectors of the fact that the date has been corrected can be regarded as a gross violation of the rules for accounting for income.

SITUATION #2: The date is corrected to an earlier date.

I will give an example of the situation with correcting the date to an earlier one. The supplier operates on a general basis and manufactures electrical products. The buyer asks to reissue the invoice date a month earlier than the actual delivery. In order not to stop production, he was previously forced to turn to another company that provided these components on credit on a return basis. Loan processing was not carried out. Due to the fact that the buyer cannot produce products without these components, he is left with two options. The first is to receive a surplus, but then in the future, after the repayment of the debt, there will be a shortage. The second is to ask your supplier for an earlier delivery date.

If the date in the document needs to be corrected in one period, then I see no visible reason for refusing the counterparty's request. Of course, if the products were in the supplier's warehouse on that date. But if the periods are different, then you need to seriously weigh all the pros and cons. There may be tax risks.

Revenue on the date requested by the counterparty will increase for the company. The result is tax arrears for early periods. In addition to income tax and VAT, the company will have to pay penalties on them. Except additional work to correct entries in accounting and make additions to the Sales Book, one cannot do without a “clarification”. It is no secret that revised declarations in the direction of tax reduction are the object of increased attention from the tax authorities.

It is worth making concessions to the counterparty only if it is really important. It is unlikely that anyone wants to spoil relations with the buyer, who brings the company most of the revenue.

If you change the date on the documents, then you need to do this in the papers of both the seller and the buyer. Otherwise, the parties to the transaction will have discrepancies in accounting. This threatens with problems during counter checks.

More tips.

How the rules of document flow in contracts and the application for tax offset will help

Dmitry LIPATOV, lecturer, law firm"Taxman"

If the company is not sure about the counterparty, then it is hardly worth agreeing to change the date in the documents. After all, the primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion. This follows from paragraph 4 of article 9 federal law dated November 21, 1996 No. 129-FZ "On Accounting".

If problems with dates occur due to the slowness of managers in processing and delivering documents, I advise you to write down the rules for document management in the contract. It would be better if it were possible to include a clause on the deadline for the submission of documents and the need to obtain a receipt upon their transfer.

Elena KONDRABAEVA, Net1 Universal Technologies Vostok LLC:

I consider all requests from friendly companies, taking into account the consequences that will have to be reflected in both tax and accounting. I agree that in most cases such corrections in documents do not go painlessly. Even if changes occur within one month before its closing, it is necessary to correct invoices or acts and make adjustments to accounting registers. Changing the date on the invoice to a later date can result in negative balances in the company's warehouse.

If we are talking about correcting the date in the documents for a later period, then I advise you not to wait until the overpayment is sent to account for the arrears. It is better to write an application for offsetting the overpayment against future tax amounts. Companies have the right to such a set-off under paragraph 4 of Article 78 of the Tax Code.