What documents are not stamped with the organization. The seal of the organization was canceled. If we refuse to seal the organization, is it necessary to put it in standard documents where such a requisite is provided, for example, in the cash book
What documents should be in the organization to work with confidential information? How to organize the work so as to exclude its leakage? How to properly familiarize employees with the rules for working with confidential information?
We will talk about this in this article.
The commercial organization itself must organize the work with confidential information in the way that will be right for it. Because the composition of confidential information in each organization will be different. One company protects trade secret, the other is only personal data, the third is notarized. Government organizations have their own rules for working with chipboard documents.
But there are documents that will help organize work with confidential information for any organization. If they are compiled, introduced and used, then the work with confidential information will be easy to establish.
Documents for working with confidential information:
09 August, 2019
How to find out if one employee is enough on the site or if you need an assistant? Why is one late every day, while the other leaves on time and has time to drink 5 cups of coffee? How to understand who really does not have time, and who works carelessly?
To answer these questions, calculate the volume of workflow.
Simply put, the workflow is incoming, outgoing and internal documents. That is, all documents that are registered with the organization.
The calculation of the volume of workflow answers the questions:
June 05, 2019
When I was secretary, I trembled like an aspen leaf when the next meeting was expected. Because there must be a protocol. If the question arose who would do this, then “not me, not me”.
It is good that our organization had an employee responsible for the preparation and execution of the results of the meeting. He had a dictaphone, some sheets, notes. For several days after the meeting, no one touched him, because he was "drawing up the minutes." His work seemed very difficult to me. It was beyond my understanding to record, transcribe, draw up a protocol, send out, control execution.
So I decided to create step by step instructions on drawing up the protocol. Hopefully it will help secretaries feel more confident as they undertake this important mission.
May 13, 2019
We are so used to writing some words with a capital letter that the fact that they can and even should be written with a small letter is surprising. So let's follow the rules instead of habits.
Birthday
Both words are written with a small letter. Yes, that for emotionality and designation of the importance of the event, we can write them with a capital letter, but from the point of view of the Russian language this is not true.
We wish you a happy birthday!
I celebrated my birthday in a friendly company.
April 10, 2019
Unlike the use of stamps and bureaucrats, even in formal business style undesirable. They clog and weigh down the text, making it dry and uninteresting.
The reader does not understand what is really hidden behind these expressions and perceives the text as an unsubscribe or a set of words. Therefore, texts with an abundance of cliches and bureaucrats are not read, but skimmed over, trying to catch hold of something really important. And even interesting information may go unnoticed.
Yes, the use of cliches in an official business style is more justified than in a colloquial, artistic or journalistic style. This is due to the fact that often the function of the document is not to draw the reader's attention to the text, but simply to "unsubscribe", to convey the information.
However, if we write documents in more understandable language, both the reader and the author will only benefit from this. A clear, concise, concise text means respect for the reader, which means a possible start of cooperation.
A speech cliché is a boilerplate phrase that can be easily reproduced in a specific context.Speech clichés speed up and facilitate communication. Yes, yes, business correspondence is also a way of communication. It is more convenient for us to write a ready-made formula and know that it will be clear to the other side.
Certification of documents with the seal of an organization is a special way of certifying them, confirming their legal force. The seal is affixed on the original documents certifying the rights of officials, the facts of consumption money and material assets, on settlement and payment documents, certificates, powers of attorney, on many organizational documents (regulations, statutes, constituent agreements, staffing tables, etc.). The seal is also used in all cases of certifying the rights of officials of the organization, confirming the expenditure of funds and material assets, etc.
The seal is placed on documents in cases provided for by legislative or other regulatory legal acts. The seal is placed in a place free from the text, without capturing the personal signature of the official, it can capture part of the title of the position of the person who signed the document.
Plain seals can be of various shapes: round, square, and triangular. The coat of arms is not depicted on it. Simple ones (without the image of state symbols) are placed on certificates, passes, copies of documents, etc. The seal is affixed in such a way that it captures part of the official's personal signature and is well readable.
IN government agencies use official stamp (with the image of the coat of arms of the Russian Federation) and a simple seal of this organization. Russian Federation - a seal with a mirror image of the State Emblem of the Russian Federation in the center of the print cliche. The State Emblem of the Russian Federation is placed on the seals of federal bodies state power, other state bodies, organizations and institutions, on the seals of bodies, organizations and institutions, regardless of the form of ownership, endowed with separate state powers, as well as bodies carrying out state registration of acts of civil status.
An imprint of the seal with the image of the State Emblem of the Russian Federation is placed on documents requiring special certification of their authenticity (placed on documents certifying the rights of an enterprise or officials, fixing the expenditure of funds, as well as provided for by state legal acts).
Indicative list documents on which the main seal of the organization is affixed may look like this:
1. Acts (acceptance of work performed, write-off, examination, etc.).
2. Archival references.
3. Power of attorney (for receiving inventory items, etc.)
4. Agreements (on supplies, contracts, lease, etc.)
5. Travel certificates.
6. Regulations on the organization.
7. Letters of guarantee.
8. Cost estimates.
9. Identities.
10. Charter of the organization.
11. Staffing tables
12 Orders for core activities and extracts from them
13 Orders for personnel and extracts from them
14 Orders for vacations and business trips and extracts from them
Organizations, enterprises and authorities develop their own list of documents that are stamped and announce it in orders or resolutions.
35) The composition of the certification of documents. Rules for the registration of details, certification document.
Requisites of certification of documents: stamp of approval, signature, seal.
"Approved" stamp("I approve") is a kind of confirmation of the importance and relevance of the drawn up and signed document, as well as a kind of sanction for the validity of this document in relation to a certain circle of employees, officials, and divisions of the enterprise.
A number of documents gain legal force only after they are approved by the heads or officials of the enterprise, whose competence includes the solution of certain issues.
The following are subject to mandatory approval:
1. charters;
2. regulations on representative offices, branches and structural divisions of the enterprise;
3.structure, staffing and staffing table;
4. acts of inspections, audits, acceptance and delivery of material assets;
5. job descriptions;
6.internal rules work schedule;
8. prices for work and services, etc.
Based on the specifics of its activities, an enterprise must develop a list of documents subject to approval, and a range of officials entitled to approve these documents.
When approving a document by an official, the stamp of approval of the document must consist of the word APPROVED (without quotes), the name of the position of the person approving the document, his signature, initials, surname and date of approval. The document approval stamp is located in the upper right corner of the document.
Signature. The signature confirms the responsibility of the person who supplied it for everything stated in the document. Authorized officials of the organization have the right to sign documents. Such powers are determined by local regulations organizations (for example, charters, regulations, orders). The documents of structural divisions can be signed by their heads. On a number of issues, other employees of the organization have the right to sign.
On different types documents have a different number of signatures. One signature is placed on documents issued solely. So, orders for the main activity or personnel, orders, telephone messages, powers of attorney (except for powers of attorney to receive material values) are signed by one official. If several officials or structural divisions are responsible for the content of the document, then two or more signatures are put on it (depending on the number of those responsible).
The organizational and administrative document must be signed by the official (signatures if the document was developed and published by several officials).
The "Signature" variable (variable 22) includes: the name of the position of the person who signed the document (full, if the document is not drawn up on a document form, and abbreviated - on a document drawn up on a form); personal signature; decoding of the signature (initials, surname).
Printing. The requisite "Seal" is also legally significant and is used to certify the signature of an official on certain types of documents. The seal imprint is additional evidence of the authenticity of the document, its belonging to the name of the organization indicated on the document.
Most of the documents created in organizations do not require a mandatory stamp. The imprint is affixed on the documents, which reflect the information:
On facts of particular legal significance (on the creation, reorganization or liquidation of an organization, etc.);
Certifying the rights of the organization or individuals (powers of attorney);
Fixing facts related to financial assets and material assets (acts of write-off of material assets, payment orders, letters of guarantee).
Such documents acquire legal force only from the moment they are stamped.
State organizations have an official seal (with the image of the State Emblem of the Russian Federation). In non-state structures, there is a round stamp equated to the official stamp. In addition to the official (or equivalent) seal, organizations may have a number of simple round seals.
36) Marks on the document, their meaning and design.
All stages of processing the passage and execution of the document are recorded with marks that help determine where it is at the moment and what is the stage of its execution.
Service marks are considered:
· On receipt of the document in the organization;
· Resolution;
· About control;
· About the performer;
· On the execution of the document and its direction in the case;
· About the availability of the application;
· On certification of a copy;
· The identifier of the electronic copy of the document.
1.A note about the receipt of the document in the organization is affixed in the lower right corner of the document and contains: the name of the recipient organization, the next serial number and the date of receipt (if necessary - hours and minutes).
2.RESOLUTION DOCUMENT RESOLUTION- props, consisting of an inscription on a document made by an official and containing his decision. The text of the resolution should be structured briefly, clearly and correctly. The resolution should include: surname, initials of the executor, task, deadline, signature of the head, date of resolution. The resolution is handwritten in the upper right corner above the text. If there is no free space, it can be placed on any free space on the front of the document.
3.Note about the artist withcontains: initials, surname of the document executor and his phone number. It is placed on the front or back side of the last sheet of the document in the lower left corner.
4.Control markaffixed to the right on the top margin of the first sheet with the stamp “Control” or the letter “K”.
5.A note about the execution of the document and its direction in the case includes the following data:
· Record "To the case", the number of the case in which the document will be stored. It is signed and dated by the executor of the document or the head of the corresponding structural unit.
6.Marking about the availability of the applicationentered after the text of the document before signing. It is drawn up without a paragraph and is separated from the main text of the document by 3 line spacing.
7.Copy certification markaffixed on copies of documents and extracts from documents.
8.Identifier of the electronic copy of the documentis a mark affixed in the lower left corner of each page of the document and containing the name of the file on a machine medium, the date and other search data set by the organization.
Resolution. Its meaning. Requirements for the resolution.
A resolution is a decision of an official on the issue of the execution of a document, expressed in writing, or an instruction on the execution of a document.
VALUE
The resolution confirms the order of the head regarding the issue reflected in the document. It's like a small administrative document drawn up on the received document. The quality of the task and the timeliness of the execution depend on the specificity and clarity of the resolution and the correct choice of the performer.
REQUIREMENTS
· In the resolution, it is desirable to indicate: the name of the executor (s), the content of the order, the deadline, the deadline, date, personal signature of the head.
If the solution of the issue is entrusted to several performers, then the official indicated first is considered to be responsible for the work of all the rest
If the document has a typical deadline, then in the resolution the deadline can be omitted
The individual deadline specified in the resolution cannot contain a typical deadline
R. is necessarily transferred to the registration form when registering a document and is the basis for taking the document for control
The date indicated in R. becomes the deadline for the execution of documents
Can be handwritten by the supervisor on the free field of the document
It is allowed to issue a letter on a separate sheet of A6 or A7 format (the method is used by the authorities)
If affixing a seal in contracts is voluntary, then on some other documents its presence is required.
The power of attorney must be fully completed and have a sample signature of the person in whose name it is issued. A power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so constituent documents, with the seal of this organization attached (clause 5 of article 185 of the Civil Code of the Russian Federation).
The absence of the seal of the organization that issued the power of attorney indicates the invalidity of this document as not meeting the requirements specified in clause 5 of Art. 185 of the Civil Code of the Russian Federation (Resolution of the FAS of the Volga District of 05/28/2009 on case No. A49-7388 / 2006).
Printing will also be required when opening a personal account. After all, before opening a bank account, you must submit a package of documents, including a card with samples of signatures and a seal imprint (form N 0401026 according to OKUD).
When providing services to the population, organizations, carrying out cash settlements and (or) settlements using payment cards without the use of cash registers, must issue natural person letterhead document strict accountabilityequated to cashier's check... In pp. "and" clause 3 of the Regulation on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers (approved by Resolution of the Government of the Russian Federation of 05/06/2008 N 359), the mandatory details of such a document are listed, including organization seal.
The documents on which the presence of a seal is mandatory include certain forms of primary documents listed in the albums of unified forms approved by resolutions of the State Statistics Committee of Russia. The need for an imprint of the seal on them is indicated by the presence of the abbreviation "MP". In particular, the requisite "Place of seal" is present in the following unified forms:
Consignment note (form N TORG-12, approved by the Resolution of the State Statistics Committee of Russia dated 25.12.1998 N 132);
An act of acceptance of work performed, a certificate of the cost of work performed and costs, an act of commissioning a temporary (non-title) structure, an act of suspension of construction, an act of suspension of design and survey work on unrealized construction (respectively, forms NN KS-2, KS- 3, KS-8, KS-17 and KS-18, approved by the Resolution of the State Statistics Committee of Russia dated 11.11.1999 N 100);
Consignment note (form N 1-T, approved by the Resolution of the State Statistics Committee of Russia of 28.11.1997 N 78);
The act on the posting of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35, approved by the mentioned Resolution of the State Statistics Committee of Russia No. 71a);
Certificates on the acceptance and transfer of fixed assets, on the acceptance and delivery of repaired, reconstructed, modernized fixed assets, on the acceptance and transfer of equipment for installation, on identified equipment defects (respectively, forms NN OS-1, OS-1a, OS-1b, OS -3, OS-15 and OS-16, approved by the Resolution of the Goskomstat of Russia dated January 21, 2003 N 7);
Waybill truck (Form N 4-P, approved by the Resolution of the State Statistics Committee of Russia dated 28.11.1997 N 78).
Without printing, these documents will be drawn up with violations. From the foregoing it follows that a seal imprint on primary accounting documents is necessary only when it is directly provided for by a unified form.
The specified abbreviation is also present on some unified forms of primary accounting records on labor accounting and remuneration (approved by Resolution of the State Statistics Committee of Russia dated 05.01.2004 N 1):
In the act of acceptance of work performed on an urgent basis employment contract, concluded for the duration of a certain work (form N T-73);
Travel certificate (form N T-10).
In a business trip certificate, the seal certifies not only the signature of the head of the organization sending the employee on the business trip, but also the marks of the traveler's arrival at the place of business trip and departure from it. In the absence of the seal of the organization to which employees are sent on a business trip, tax authorities do not accept the costs of this business trip when calculating income tax.
On the receipt for the incoming cash order (form No. KO-1) (approved by the Decree of the State Statistics Committee of Russia of 18.08.1998 No. 88), the requisite "MP (stamp)" is provided. The receipt, in accordance with the instructions for its use and filling, must be signed by the chief accountant or a person authorized to do so and the cashier. The signatures are certified by the seal (stamp) of the cashier. A similar provision is provided for in clause 13 of the Procedure for conducting cash transactions in the Russian Federation (approved by the Letter of the Bank of Russia dated 04.10.1993 N 18). As you can see, the above-mentioned guidance documents are not about the seal of a legal entity, but about the seal (stamp) of the cashier.
The fact that the current legislation of the Russian Federation does not require the stamping of a legal entity on receipts for a cash receipt was also confirmed by the judges of the FAS of the East Siberian District. The discrepancy between the imprints of the seal on the receipt and the seal of the organization that received the money does not lead to the invalidity of the document (Resolution of the Federal Antimonopoly Service of the East Siberian District of January 22, 2009 N A33-11360 / 07-F02-7117 / 08).
All forms of tax declarations submitted by organizations must be certified by a seal (clause 31 of the Procedure for completing a tax declaration for value added tax, approved by Order of the Ministry of Finance of Russia dated 15.10.2009 N 104n, clause 2, clause 3.3 of the Procedure for completing a tax declaration for tax for the profit of organizations approved by Order of the Federal Tax Service of Russia dated 15.12.2010 N ММВ-7-3 / [email protected]).
When conducting inspections, the tax authorities have the right to demand from the taxpayer (tax agent) documents confirming the correctness of the calculation and the timeliness of payment of taxes (subparagraph 1 of paragraph 1 of article 31, paragraph 1 of article 93 of the Tax Code of the Russian Federation). Since the IFTS of Russia does not submit originals, but copies of documents, they must also be certified with the signature of the head and the seal of the organization (clause 2 of article 93 of the Tax Code of the Russian Federation).
But in practice, the obligation for the seller to affix an imprint of his seal may still arise. So, corrections made to invoices must be certified by the signature of the manager and the seal of the seller indicating the date of the correction (clause 29 of the Rules for maintaining journals of received and issued invoices, purchase books and sales books for value added tax calculations , approved by the Decree of the Government of the Russian Federation of 02.12.2000 N 914). Therefore, when correcting errors discovered after drawing up an invoice, the organization issuing the invoice, including the tax agent, must certify them with the signature of the head (duly authorized person) and the seal (Letter of the Federal Tax Service of Russia dated 12.08.2009 N SHS- 22-3 / [email protected]).
The requirement to affix the seal of the organization in work books is fixed, as mentioned above, in the Instructions for filling work books, as well as in the Rules for maintaining and storing work books, making forms of work books and providing employers with them (approved by the Decree of the Government of the Russian Federation of 04.16.2003 N 225).
So, a seal is needed on title page and is affixed when registering a work book (clause 2.2 of the Instructions). To do this, in the lower right corner of this sheet, a corresponding field is provided, marked with the abbreviation "MP". In this case, you can use both the seal of the organization and the seal personnel service... The abbreviation "MP" used on the first sheet of the insert in the work book (the form of the work book and the form of the insert in the work book approved by the mentioned Resolution of the Government of the Russian Federation N 225, their samples - by the Order of the Ministry of Finance of Russia dated 22.12.2003 N 117n).
The seal is also affixed on the inside of the cover when changes are made to the information contained on the title page (clause 2.3 of the Instructions). For example, the most common case: a female employee got married and changed her maiden name to her husband's.
Upon dismissal of an employee, all entries made in his work book during his work in this organization are certified by the signature of the employer or the person responsible for maintaining work books, his seal and the signature of the employee himself (clause 35 of the Rules).
Article 62 of the Labor Code of the Russian Federation obliges the employer to provide the employee with copies of documents related to work. Moreover, these copies must be properly certified.
According to the Decree of the Presidium of the Supreme Soviet of the USSR of 08/04/1983 N 9779-X "On the procedure for issuing and certifying by enterprises, institutions and organizations of copies of documents relating to the rights of citizens" (valid in the part that does not contradict the Labor Code of the Russian Federation (Art. 423)) the correctness of the copy of the document must be certified by the signature of the manager or an authorized official and the seal (unless a certain document requires notarization). At the same time, the date of its issue is indicated on the copy and a note is made that the original document is in this enterprise, institution, organization.
The aforementioned GOST R 6.30-2003 defines exactly how the certification inscription should look: below the "signature" attribute, the inscription "True" is affixed; then the position of the person who certified the copy is indicated, his personal signature is affixed, the signature is deciphered (initials, surname), the date of certification is indicated and a seal is affixed.
All legal entitieswould seem to have a seal available. However, neitherGK RF or Federallaw from 08.08.2001 N 129-ФЗ "О state registration legal entities and individual entrepreneurs"do not oblige them to do this. But such a requirement is still provided for by the norms of special laws:
For joint stock companies -clause 7 of Art. 2 Federal Law of 26.12.1995 N 208-FZ "On joint stock companies";
For societies with limited liability - clause 5 of Art. 2 Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Companies";
For unitary enterprises -clause 3 of Art. 2 Federal Law of 14.11.2002 N 161-FZ "On State and Municipal Unitary Enterprises";
For non-profit organizations - art. 3 Federal Law of 12.01.1996 N 7-FZ "On Non-Commercial Organizations";
For housing savings cooperatives - clause 8 of Art. 3 Federal Law of 30.12.2004 N 215-FZ "On housing savings cooperatives".
In this case, these legal entities have the right to have stamps with their name.
Note. Regional legislation for a long time still retained the permissive procedure for the manufacture of seals. For example, in Moscow, in order to obtain permission to make a seal, they applied to the district or city department of internal affairs (p. 4.14 Regulations on the procedure for registering enterprises in Moscow, approved. Decree of the Government of Moscow from 17.09.1991 N 97). This order existed in the city until 1997.
As you can see, the obligatory presence of a seal at the legislative level is not mentioned in relation to companies with additional responsibility and partnerships.
The signatures of which officials of the organization are certified by the official seal?
Answer
An official is a person who, by appointment or as a result of elections, functions as a representative of the authorities or temporarily or permanently occupies positions in state institutions (state institutions), enterprises, organizations, parties, public institutions, organizations and formations related to the implementation of organizational and administrative or administrative economic duties, or performing them by special authority.
Also, a special group of officials is made up of citizens who are not on public service, but authorized to perform actions entailing legal consequences. As a rule, such citizens include heads of organizations, directors, general directors, etc.
Thus, we can say that k officials by general rule relate, persons carry out organizational and administrative functions for the implementation of the competence of the relevant bodies (i.e. managers, directors, etc.). At the same time, the director has the right to issue a power of attorney for the right of representation on behalf of the organization, including a power of attorney with the right of substitution.
Therefore, it is possible to certify with the official seal the signatures of the person authorized to act on behalf of the organization.
At the same time, in order to streamline the use of seals in an organization, it is advisable to develop instructions for the use of seals. The basis of the instruction is a list of documents certified by the official seal, as well as a list of persons entitled to use the official seal.
Note:
The federal state authorities, for example, have approved and apply the following provisions on the official seal:
1.Order of the Federal Property Management Agency of September 16, 2008 N 274
"On the introduction and application of the seal Federal agency on the management of state property with the image of the State Emblem of the Russian Federation "
2. Order of Rosgranitsa dated 26.05.2008 N 48
"On improving the procedure for the use and storage of the seal of the Federal Agency for the Development of the State Border of the Russian Federation with the image of the State Emblem of the Russian Federation"
3. Order of the Ministry of Natural Resources of the Russian Federation of December 27, 2001 N 904
"On the procedure for the use and storage of the official seal of the Ministry of Natural Resources of Russia"
REGULATION ON THE SEAL OF THE MINISTRY OF NATURAL RESOURCES OF THE RUSSIAN FEDERATION
Details in the materials of the System:
Legal and regulatory framework: "Organizational and administrative documentation. Requirements for paperwork. Guidelines on the implementation of GOST R 6.30-2003 "(approved by Rosarchiv)
FEDERAL ARCHIVAL AGENCY
ALL-RUSSIAN SCIENTIFIC RESEARCH INSTITUTE
DOCUMENT MANAGEMENT AND ARCHIVAL BUSINESS
ORGANIZATIONAL REGULATORY DOCUMENTATION
REQUIREMENTS FOR REGISTRATION OF DOCUMENTS
IMPLEMENTATION OF GOST R 6.30-2003
7. The use of an imprint of a seal when preparing documents
Printing is a mechanical device, a device containing a printing cliché for subsequent affixing of a print on paper. The seal imprint certifies the authenticity of the official signature on the documents.
In GOST R 6.30-2003, the name of the props has changed in comparison with GOST R 6.30-97, the new name is "seal imprint", which is more consistent with the essence of the props.
An imprint of the seal in accordance with GOST certifies the authenticity of the signature on documents certifying the rights of persons registering facts related to financial resources, as well as on other documents providing for certification of the authenticity of the signature.
Each organization has a round seal with its own name to certify the authenticity of the signatures of officials. A number of organizations, in accordance with the Federal Constitutional Law "On the State Emblem of the Russian Federation", use a seal with a reproduction of the State Emblem of the Russian Federation or an official seal to certify the authenticity of the signatures of officials. Requirements for official stamp are established by GOST R 51511-2001 (with amendments No. 1 to GOST R 51511-2001).
In addition, the organization can use seals of structural divisions and other round and triangular seals that have a narrow functional purpose (for packages, for passes, etc.). The seals, in addition to the name of the organization, may have images of trademarks, emblems, symbols, as well as other details established by regulatory legal acts.
To streamline the use of seals in the organization, an instruction on the use of seals is being developed. The instruction is approved by the head of the organization due to the special importance of document authentication.
The instruction may have the following sections:
List of seals used in the organization;
Places of storage and positions of persons entitled to use seals;
The procedure for using seals.
The instruction should also contain lists of documents certified by the official seal (seal of the organization), seal without reproduction of the emblem or other symbols, seal of the structural unit. The preparation of instructions should be linked to the development of a table of unified forms of documents of the organization, in which there is a column "seal".
The instructions determine the place of storage of seals and persons authorized to organize the storage and use of the seal and monitor its correct use.
The list of seals includes:
Name and number of copies of each permitted print<*>;
Positions of persons authorized to store, use seals and control the correctness of their use.
The procedure for using the seals is established by the organization in accordance with the current regulatory enactments and taking into account the specifics of documenting its activities.
The terms of use are established for the reprint of each permitted seal according to the following example scheme:
The basis of the instructions is a list of documents certified by the official seal. It may contain:
Staffing table;
Samples of signatures for opening accounts, etc.
Changes and additions to the list are allowed only at the direction of the head of the organization.
The use of seals in the organization is allowed only to employees specially appointed by order of the head. The right to use the official seal is granted to the first managers, officials from among the employees of the preschool educational institution or the financial service.
The seal imprint is affixed on documents drawn up in compliance with the current rules, signed and agreed upon in the prescribed manner.
Seals are subject to registration in the preschool educational institution and are issued to structural divisions to users against receipt in the registration form. In departments, prints are stored in securely lockable cabinets.
Destruction of seals occurs in cases of liquidation of an organization, termination of activities as a result of a merger, acquisition, transformation, renaming of an organization or a separate structural unit, as well as mechanical wear of a cliche. Destruction is carried out according to an act with a mark in the registration and accounting forms.
Registration and accounting forms of seals, as well as sheets certified by the preschool educational institution service with their impressions are included in the nomenclature of the organization's affairs.
Based on regulatory legal acts and own experience the organization compiles a list of names of documents certified by the official seal (seal of the organization), and lists of names of documents for each structural unit, certified by the seal of the relevant department. The lists establish who personally and in what cases has the right to certify the authenticity of the document signature. The right to have and use the seal should be recorded in the regulation on the structural unit.
The location of the stamp of the stamp in relation to the signature in valid legal acts not installed. It is recommended to place the seal imprint so that the signature and all information on the seal imprint are clearly visible.
It is possible to place an imprint without touching the signature in a free space.
Legal framework: Civil Code of the Russian Federation
Article 185. Power of attorney
1. A power of attorney is a written authorization issued by one person to another person for representation before third parties. A written authorization to conclude a transaction by a representative may be presented by the representative directly to the relevant third party.
Is the LLC obliged to confirm documents with a seal, if any? It will be obligatory only if it is expressly provided for by law. Otherwise, it will be up to organizations to decide whether or not to use the seal. For example, printing will not be required in the audit log. On an industrial accident report. On a court power of attorney and a power of attorney for representation in the course of enforcement proceedings. On documents for participation in public procurement, etc.
Note: Source: the federal law No. 82-FZ
The seal of the organization when it is necessary to put (documents in the Federal Tax Service, contracts with contractors, etc.)
Earlier, before April 2015, if the documents were not stamped, the consequences in this case could be sad. In the event of a dispute with a counterparty or with a supervisory authority. A document drawn up without a seal could be invalidated. Therefore, some accountants put a stamp on all documents. Even on those in which the print is not needed.
Submission of documents to the IFTS: when you do not need to stamp
If the charter of the company does not contain information about the presence of a seal. That the documents submitted to the IFTS may not contain a seal imprint.
Note: Letter from the Ministry of Finance of the Russian Federation in a letter dated February 16, 2016 No. 03-02-07 / 1/8575.
Officials refer to the laws on joint stock companies. And about limited liability companies (LLC). From which it follows that the use of the seal by the company is a right. Not a duty. And information about the presence of a seal must be contained in the charter of the company.
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The seal of the organization in contracts with counterparties is necessary or not needed
In general, the seal on contracts with counterparties can be omitted. Unless, of course, the text of the agreement itself does not oblige the parties to certify the organization's seal of the agreement. Or it is not directly required by the law. This conclusion follows from paragraph 1.
For example, there must be seals on a double warehouse certificate. And the pledge agreement, if the pledged item remains with the pledger. Because this is said in and.
If there are no special requirements for the agreement in the law or the text of the agreement. The seal can be left blank. Because the courts, for example, conclude. In general, the company seal is just an additional one. And not a mandatory contract requisite. Therefore, even without a print, the contract is considered concluded. And such a deal cannot be invalidated. Therefore, if there is not a word in the text of the seal agreement. Then the contract will be valid without it. The main thing is that the signatures of the parties to the transaction are on the document.
Who wants to play it safe. And wants the obligatory seals of both sides. Then you can write such a wording in them. “This agreement and amendments to it are valid only if they are made in writing. Signed by authorized representatives and sealed by the parties. " Then you definitely cannot do without printing.
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When printing is required
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Note: See the full List of documents on which the organization's seal is required (optional)
From January 1, 2013, companies in the general case can use their own primary forms, having prescribed this in the accounting policy. The main thing is that they contain all the mandatory details from Article 9 of the Federal Law of December 6, 2011 No. 402-FZ.
Therefore, if in the forms of documents that have been developed or improved and are now used by your company, no printable margin, its imprint on the document is not needed. Feel free to work without it.
But if you use standard primary forms with the mark "MP", you will have to put a seal. Otherwise, the document will be executed in violation. This means that with its help it will not work, for example, to confirm the expenses for income tax.
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The seal was canceled. How to work now?
From April 7, 2015 commercial organizations can refuse round seals. They had this right after the Federal Law of April 6, 2015 No. 82-FZ came into force.
Do I have to give up printing?
Not at all necessary. The management of the organization decides at its discretion whether to use printing in the work further or to do without it. The law only provides for the possibility of abandoning the round seal in favor of modern identification methods. But organizations still have the right to produce any number of seals and stamps of any shape, color and degree of protection.
What can replace the seal?
You can replace the seal, for example, electronic signature, special company letterheads or holographic stamps.
Received from the counterparty a waybill without a seal. Should I return the document to get an impression?
It all depends on what form this invoice has. If your supplier uses the standard form No. TORG-12, which was approved by the decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, the seal is required. After all, the form itself contains a place specially reserved for the imprint. Moreover, the document must contain two seals - the seller and the buyer.
And if you agree with the supplier to use a self-developed waybill, where there is no "MP" field, then the seal is not needed.
And many more companies are now using it in their work. It is convenient - with one document, you can confirm the VAT deductions and justify the costs. The UPD form is in the letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3 / [email protected] So, in the form itself there is a place for an imprint (field "MP").
Although, in the recommendations for filling out certain details of the universal document, the tax authorities indicated that printing on the form is optional. So an UPD without an imprint can still be accepted for tax accounting. The main thing is that all the mandatory details of the primary organization are correctly filled in the document.
There is no seller's stamp on the sales receipt. Will it be possible to confirm the expenses with such a document?
If there is no “MP” field in the document form itself, you will not have any problems. After all, each seller develops the form of a sales receipt independently. There is no official letterhead. Representatives of the Russian Ministry of Finance stressed this in a letter dated February 11, 2009 No. 03-11-06 / 3/28. So if the places for the print in sales receipt is not provided, then printing on the document is not required.
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How can I opt out of printing an organization?
Change your organization's charter. Print availability information should be in this document.
If we refuse to seal the organization, is it necessary to put it in standard documents where such a requisite is provided, for example, in the cash book?
No official clarification has yet been issued on this issue. But the Federal Tax Service of Russia, the Pension Fund of the Russian Federation and the FSS of Russia explain that immediately after the entry into force of the law, the company has the right to transfer any documents to them without a seal. The only wish is that if you decide to refuse to print, notify the inspectors by letter. As soon as there is an official clarification, the article will be changed.
Do I need to put a seal in the primary, the forms of which the company has developed itself?
There is no need. The seal was not named among the mandatory details of primary documents listed in part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ.
Is it obligatory to use the seal in contracts, for example, in the sales contract?
No, not required. It is necessary to put a seal in an agreement with counterparties only if it is expressly provided for by the agreement (clause 1). Therefore, if one of the parties has refused the round seal, just make sure that the requirement to affix it is removed from the contract.
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Will banks require printing on documents?
No, they will not do. Bank representatives report that signatures general director on any documents it is enough for them if the company refuses to print.
Organizations are not required to stamp declarations and documents submitted to the inspection
Tax inspectors do not have the right to refuse an organization to accept documents, citing the absence of the taxpayer's stamp in them. This conclusion follows from the letter of the Federal Tax Service of Russia dated 05.08.15 No. BS-4-17 / [email protected] ... The commented letter has been sent to the lower tax authorities for use in work.
According to the letter tax inspectors must accept documents submitted by taxpayers, regardless of whether they are stamped or not.
This problem (the absence of a seal on the declaration, calculation or other documents submitted to the inspection) does not exist for organizations that rent via the Internet. After all, to certify the named documents, it is enough for them to sign the sent file with a qualified electronic signature.
Do you need a stamp on the 4-FSS form?
According to the FSS Information dated 06/10/2015, the absence of the organization's round seal on the calculation of insurance premiums cannot serve as a basis for refusing to accept reports. In addition, the FSS employees are not entitled to demand from organizations to certify with a seal the corrections in and the application for offset (refund) of overpaid (collected) amounts of insurance premiums, penalties and fines.
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Is it possible now not to put stamps in work books?
It used to be risky to do this. Indeed, in the rules for filling out work books, it is still written that the entry on the title page must be certified with a seal (clause 2.2 of the Instruction approved by the Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).
Printing in work books is no longer required!
The Ministry of Labor put an end to disputes about the use of the organization's seal when filling out work books. Now it is necessary to certify the entries in the work book with a seal only if it is available.
Note: Order of the Ministry of Labor dated October 31, 2016 No. 589n and Order of the Ministry of Labor dated October 31, 2016 No. 588n.
Under the new rules, organizations that have abandoned the use of a seal must certify employment records, personnel transfers and dismissals only with the signature of the manager or the person responsible for maintaining work books. Companies that continue to use the seal must continue to seal the leave records.
By the way, the "if available" clause also applies to affixing a seal on the first sheet of a work book and an insert in a work book. It is also no longer necessary to certify the receipt and expenditure book for accounting of work book forms and the book for registering the movement of work books and inserts with a seal imprint.
Note: New order comes into force on November 27, 2016.
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