It would seem that everything has already been said about printing, and it is unlikely that anything can be added. What could be easier than “stamping” the documents you brought? However, when faced with training trainees, I realized that even such a simple manipulation sometimes raises difficulties and questions, and therefore requires certain clarification.
On what documents and in what cases do you need to put a seal?
First of all, it is necessary to remember that the main seal of the organization is certified only by the signatures of the first persons: the manager, his deputy, the chief accountant.
To certify the signatures of heads of departments/departments/divisions in the structure of the organization, auxiliary seals are used - seals of structural divisions, for example, “Human Resources Department”, “Credit Department”, etc. In this case, the name of the department on the seal and in the organizational structure of the organization must be identical .
The list of basic documents that must be certified by a seal was developed by VNIIDAD in the 80s of the last century. You can rely on it when developing internal rules for using seals of your organization. However, we should not forget that a lot has changed in three decades. In addition, the list contains documents that are subject to certification by the main seal, and ignores their auxiliary colleagues - the seals of structural divisions.
Agreements;
Check books;
Payment orders, instructions for transfer of funds, other accounting documents confirming the passage of funds (memorial orders, etc.);
Bank cards and other documents with sample signatures of authorized persons submitted to the relevant organizations for transactions performed by the organization;
Archival confirmation certificates length of service, copies (extracts) of archival documents;
Reports in the prescribed form, etc.
Internal departmental instructions may stipulate the mandatory presence of a seal on requests sent to third-party organizations (for example, requests from law enforcement agencies to banks about the flow of funds in the accounts of suspected organizations).
But orders and instructions for core activities, as well as letters, with the exception of financial and guarantee letters, are not certified by seals.
List of documents certified seals of structural divisions, should be specified in the local administrative document of the organization.
It should be remembered that most personnel documents (orders, instructions, etc.) are not stamped. An exception is the work book, in which the title page (when filling it out or making changes) and the dismissal record must be sealed.
The seal of the preschool education service certifies copies of replicated internal documents.
note
There is a lot of controversy surrounding printing on invoices. This issue was put to rest by Decree of the Government of the Russian Federation dated February 16, 2004 No. 84, paragraph 12 of which included the requisite “M.P.” was excluded from standard form invoices.
Where to put the stamp?
Regardless of the type of seal, there are universal rules for affixing them to documents: the seal is affixed either in a specially designated place (M.P.), or so that it covers the end of the job title of the person who signed the document. This requirement is enshrined in clause 2.6.22 Standard instructions on office work in federal executive authorities, approved by order of the Ministry of Culture of Russia dated November 8, 2005 No. 536.
If it is necessary to certify a certification inscription on a bound document, the seal impression must cover both part of the certification sheet and the surface to which the sheet is glued.
The seal imprint on the receipt for the cash receipt order should also cover that part of the document that remains in your organization.
It is unacceptable to put a stamp over a personal signature.
How to stamp?
Print care
As a result of use, the rubber cliche becomes clogged with dirt, the letters become like blots. A sloppy seal on documents not only does not look good on the organization, but is also grounds for refusing to accept certain documents, such as payment orders. You can maintain the seal in proper form using an ordinary toothbrush, which can gently clean the cliche without damaging the applied design. After cleaning, the seal must be rinsed under running water. running water and get wet.
State system of documentation support for management. Basic provisions. Requirements for documents and documentation support services (approved by the board of the USSR Main Archive on April 27, 1988; order of the USSR Main Archive dated May 23, 1988 No. 33).
Sometimes organizations with branches, delegating powers to their representative, draw up a power of attorney incorrectly: instead of the seal of the parent company, they put the stamp of the division. Such a power of attorney is invalid.
According to clause 2.2 of the Instructions for filling out work books, approved by Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69.
According to clause 35 of the Rules for maintaining and storing work books, producing work book forms and providing them to employers, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (as amended on May 19, 2008).
Today's entrepreneurs are constantly wondering whether an individual entrepreneur needs a seal. You need to know that it is necessary if the individual entrepreneur will hire employees and in many other cases that will be described in this article.
Often people who have just decided to start their own business are interested in whether an individual entrepreneur needs a seal. Current legislation does not require every entrepreneur to use it. If a citizen believes that he does not need a print, then he can do without it. Since documents will have legal force with only a signature. There are many cases where scammers used this situation for their own gain. The entrepreneur signed the contract and stated that he was working without a seal. After some time, he went to court to have the contract declared invalid, since it was not in the contract. Therefore, it is necessary each time to require an official letter from the entrepreneur, which is written in free form. It must contain the details of the individual entrepreneur. Such a letter will protect you from unforeseen situations.
Do I need an IP seal?
Whether an individual entrepreneur is required to have a seal or not depends on each specific case. Based on current legislation, in some situations entrepreneurs must still have it without fail, namely:
If you fall into the above cases, then the question of whether an individual entrepreneur must have a seal is irrelevant.
Entrepreneurs are recommended to use the imprint when working with large companies. Since it is an additional guarantor of the agreement. Large companies may require the entrepreneur to have a stamp. There is no such requirement in the law, but hardly anyone wants to lose a good deal because of this.
Printing options for individual entrepreneurs
We have already figured out whether an individual entrepreneur must have a seal or not. If you still decide to make and use a print in your work, then you need to do the following:
Nowadays, the number of companies producing prints is constantly growing. However, the price for producing such a product can vary greatly between them. It is important to know that previously made seals do not lose their validity. The design on the print is chosen by the entrepreneur himself. We need to approach this stage responsibly. Since this drawing will subsequently appear on each of your documents. The printing itself can be either manual or automatic. The first option is suitable for companies with a small document flow. This type of printing will cost you much less. It will also be easy to take with you since it is small in size. The second option is best suited for large companies. It will cost more, but it will cost you to put a stamp on a large number of documents will take less time.
In our country everything IP seals must meet the following requirements:
Each manufacturer, as a rule, is well acquainted with the existing printing requirements. Therefore, he has a large number of design options for these products presented in advance. To the entrepreneur, after studying variety of options, all that remains is to choose the most suitable option print.
Usually, in addition to the question of whether an individual entrepreneur should have a seal, entrepreneurs are interested in how much it costs. Its cost for each specific case may vary greatly. It all depends on the following:
On average, such a product costs from 300 to 1000 rubles. Stamps containing a coat of arms or other symbols cost from 3,000 rubles or more.
Having a seal on an individual entrepreneur gives the following pros:
Minuses:
The presence of an imprint on an individual entrepreneur is reflected in the following disadvantages:
If previously only a few services were involved in making prints, now the situation has changed a lot. In every city there are a large number of companies that will produce such goods for you at favorable conditions. Unfortunately, not all of them can work conscientiously. Therefore, you need to be extremely careful when choosing a service. It will be much more difficult to counterfeit such a product if special protection is installed on it, namely:
Undoubtedly, additional protection will increase the price of the product. But it will significantly protect you from scammers.
The law does not oblige entrepreneurs who have a seal to register it with government agencies. But anyone can independently appear at the government authorities to register it. You can do this:
Many people are interested in why it is necessary to register a seal. It is worth registering it, since it is additional protection in disputes in court. The state does not know how many seals entrepreneurs have and what type they have. Therefore, a completely different print, which was used by scammers, may be recognized as valid in court.
Losing a seal is quite rare. But anything can happen in life. You may forget it or become a victim of robbers. In this case, it is necessary to act as quickly as possible. You must understand that important documents can be certified by your imprint. And then it will be you who are to blame. To prevent such a situation from happening, the entrepreneur needs to immediately contact the police after loss. After submitting the application to the employee, you will be given a certificate to make a new impression. If it was previously registered with the tax office, then they need to be notified immediately. After your request, they will delete all information about your seal.
After the closure of the IP, the seal becomes invalid. If you haven’t registered it before, then you don’t need to go anywhere to liquidate it. The print can be placed on a shelf at home. But if it was registered, then the situation changes radically. Government body After liquidation, the seal will be taken away. To do this, you will need to come to the tax office with it and a copy of your passport. The application can be filled out on the spot or downloaded and completed in advance at home. You must receive a form confirming destruction from the employee. In case of voluntary destruction of the seal, exactly the same procedure applies. Most importantly, don’t forget to notify government agencies and bank.
Whether a seal is required for an individual entrepreneur or not, you have already understood by reading this article. Most individual entrepreneurs in our country still have it. This is explained by the fact that in most cases a seal is simply necessary for an entrepreneur. This requirement is established at the legislative level. In addition, it has many significant advantages.
Current legislation does not require every entrepreneur to have a seal. Documents will have legal force with only a signature.
The need for companies to have their own seal and put it on documents was increasingly questioned: with the development information technologies printing became less necessary. Now, at the legislative level, the seal has been abolished: for LLCs and JSCs the seal does not have to be done. But at the same time, there are some types of documents that must be stamped.
Is a seal required - earlier when registering an LLC or JSC? prerequisite was the production of a corporate round seal of the organization, which indicated the name of the organization and its location (city or district, republic, region).
Now companies registered and doing business in the form of LLCs and JSCs (joint stock companies) may not do this. The law (on LLC and JSC, each separately) states that an organization has the right to have a seal. This means that the organization also has the right not to have a seal.
For entrepreneurs who conduct business in the form of individual entrepreneurs, nothing has changed: they may not have had a seal before. In this regard, individual entrepreneurs and LLCs are equal.
You can register an LLC or individual entrepreneur for free.
In general, specialists and experts assess the changes positively:
Firstly, It has become easier to prepare documents.
Secondly, This is still the spirit of the times: with the development of information technology, more and more documents, reports, declarations, business letters are prepared, signed and sent electronically.
According to the law (both about LLC and JSC), the charter of the enterprise must state that the organization has its own corporate seal. Information about the presence of a seal in the charter can be specified in the section where it is indicated general information about the company - company name, legal address, etc.
This is the case if the LLC or JSC has a seal. At the same time, we are not talking about the fact that the seal must be round; it can be of another shape - triangular, square, rectangular.
If an LLC or JSC has, for example, a round seal, but the charter does not say anything about this, then you will need to amend the charter and register the presence of the seal there.
It will be easy to start accounting for the movement of goods in the goods accounting program Business.Ru Retail, which will allow you to maintain full-fledged financial, warehouse and trade accounting. At any time convenient for you, you can receive reports on expenses, costs per unit of goods, number of units, selling price and much more.
Indeed, now, according to the law, you don’t have to put a stamp if you don’t have one. The law states this: “if it exists.” Documents that are sealed only if available are the following:
According to experts, changes regarding the use of printing and the abolition of printing itself simplify both the life of entrepreneurs and the preparation of documents, stimulating the transition to modern digital methods of document management (electronic documents, digital printing of an enterprise, etc.).
Printing in its usual form no longer meets the requirements of the time and, by and large, does not perform the functions that are assigned to it. Mainly it is identification of the company, protection of documents from forgery, etc.
At the same time, there are many unified forms that are mandatory to use in certain cases, and these forms provide for a seal imprint.
Therefore, it is better to print anyway; the costs of its production are insignificant. And if there is already a seal, make changes to the charter of your LLC, but do not destroy the seal itself yet.
Because while printing and the need for its use have not been abolished everywhere and completely, it may come in handy.
Alexey Gordeychik, lawyer, manager of Gordeychik and Partners:
– To enter into civil legal relations, a seal in accordance with the Civil Code of the Russian Federation was not required, according to general rule, never.
The only exceptions are certain entities, for example, notaries and credit organizations, the presence of which is a seal. mandatory requirement law.
For everyone else, putting imprints on contracts is just a tribute to tradition and, importantly, a fairly effective, but not adding legal force, means of protecting one’s own documents from forgery.
Of course, the parties may directly stipulate otherwise when entering into a contractual relationship, and the law may require the same from them. Although at present, even a warehouse seal is affixed to warehouse receipts only if one is available.
Printing is one of the means of individualizing an organization. Moreover, an enterprise may have several seals. But when drawing up documents, do they always need to be sealed? This question arises both for the party composing and issuing the document and for the recipient. Let's figure out which documents and in what cases need to be stamped.
The entire document flow of an enterprise can be divided into three large sectors - business papers, primary documents and tax documents. The first category will include various personnel orders, contracts, powers of attorney. The second includes primary documents recognized as such under accounting legislation. And in the third - documentation necessary for tax purposes (confirmation of expenses, benefits, etc.). Each of these categories has its own rules for using seals.
Let's start with business papers. Literal reading Labor Code allows us to conclude that it is not necessary to put a stamp on personnel documents (orders, instructions, etc.). Including a seal on an employment contract is not required (Article 67 of the Labor Code of the Russian Federation). This conclusion is also confirmed by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1, which approved unified forms of personnel documents. None of the forms have a specially designated space for the seal of the organization that compiled the document.
So, perhaps, the only personnel document that requires the seal of the employing organization is the work book. In it, you need to certify with a seal the title page (when filling it out or making changes - clause 2.2 of the Instructions approved by the Decree of the Ministry of Labor of Russia dated 10.10.2003 N 69) and the record of dismissal (clause 35 of the Rules approved by the Decree of the Government of the Russian Federation of 16.04.2003 N 225).
Now regarding the other most common documents - powers of attorney and civil contracts. By virtue of the direct instructions of Art. 185 of the Civil Code power of attorney on behalf of legal entity must be certified by the seal of this organization. But on “civil” contracts a seal is not required - there is no such requirement in the Civil Code of the Russian Federation. This is also confirmed by judicial practice (Resolutions of the Federal Arbitration Court of the Moscow District dated 02.26.2004 in case No. KA-A40/799-04 and dated 02.15.2002 in case No. KG-A40/384-02).
The required details for the primary accounting document are listed in clause 2 of Art. 9 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”. The seal impression is not named in this list. At the same time, the Law states that primary documents are drawn up according to officially approved unified forms. It follows from this that a primary document that does not have a seal will be invalid only in one case - if the unified form provides for certification with a seal.
For example, in the unified form of the consignment note (N TORG-12) there is a place for the consignee’s seal. That is, without the buyer’s seal, such a document will be considered to have been drawn up with violations.
The situation with printing on tax documents is in many ways similar to the primary ones. A stamp is needed only if it is expressly provided for by the Tax Code of the Russian Federation or the form of the document. And if we're talking about about income tax, then we must remember the rules of Art. 252 of the Tax Code of the Russian Federation. It states, in particular, that expenses accepted to reduce the base must be supported by documents drawn up in accordance with the legislation of the Russian Federation. In most cases, the “primary” acts as supporting documents. This means that in cases where the requisite "M.P." is provided for by the unified form of the primary document; in the absence of a seal imprint, the document is considered executed in violation of the law. And cannot confirm the expenses incurred.
Note. Civil legislation does not oblige all organizations to have a seal. Thus, in the Civil Code of the Russian Federation there are no rules at all regulating the production, accounting and use of seals. At the same time, in laws devoted to specific organizational and legal forms of legal entities, there is still reference to the need to have a seal. For example, both joint stock and limited liability companies are required to have a round seal. It must contain the full company name of the company in Russian and an indication of its location (Article 2 of the Federal Law of December 26, 1995 N 208-FZ "On joint stock companies", Article 2 of the Federal Law of 02/08/1998 N 14-FZ "On Limited Liability Companies"). Similar requirements are contained in the Federal Laws of November 14, 2002 N 161-FZ "On State and Municipal Unitary Enterprises", dated 12.01 .1996 N 7-FZ “On Non-Profit Organizations” Therefore, unitary enterprises and non-profit organizations must also acquire a seal.
At the same time, we note that the number of seals belonging to one person is not limited by law. It is also not prohibited to print or more full information about the organization.
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CJSC "Consulting Group "Zerkalo"
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7. Using a seal impression when preparing documents
A seal is a mechanical device, a device containing a printing cliche for subsequent imprinting on paper. A seal impression certifies the authenticity of an official's signature on documents.
In GOST R 6.30-2003, the name of the props has changed compared to the new name - “seal imprint”, which is more consistent with the essence of the props.
A seal impression in accordance with GOST certifies the authenticity of a signature on documents certifying the rights of persons recording facts related to financial assets, as well as on other documents that provide for certification of the authenticity of a 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 Russian Federation» uses a seal with a reproduction of the State Emblem of the Russian Federation or an official seal to certify the authenticity of signatures of officials.
The requirements for the official seal are established by GOST R 51511-2001 (as amended No. 1 to GOST R 51511-2001).
In addition, the organization may use seals of structural units and other round and triangular seals that have a narrow functional purpose(for packages, for passes, etc.). Seals, in addition to the name of the organization, may contain images of trademarks, emblems, symbols, as well as other details established by regulatory legal acts.
To streamline the use of seals in the organization, instructions for the use of seals are being developed. The instructions are approved by the head of the organization due to the special importance of document authentication.
The instructions may have the following sections:
— a list of seals used in the organization;
— storage locations and positions of persons entitled to use seals;
- procedure for using seals.
The instructions must also contain lists of documents certified by the official seal (seal of the organization), a seal without reproducing the coat of arms or other symbols, and the seal of a structural unit. The preparation of instructions should be linked to the development of a sheet of unified forms of documents for the organization, which contains the column “seal”.
The instructions determine the storage location of the seals and the 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 seal authorized for use<*>;
———————————
<*>The permitted number of copies of each seal is not specified in regulations. In GOST R 51511-2001 (as amended N 1 2002) “Seals with reproduction of the State Emblem of the Russian Federation. Shape, dimensions and technical requirements"Clause 3.5 suggests the production of an official seal for this legal entity “not in a single copy.”
- positions of persons authorized to store and use seal impressions and control the correctness of their use.
The procedure for using seals is established by the organization in accordance with the current regulations and taking into account the specifics of documenting its activities.
Rules of use are established for the imprint of each authorized seal according to the following approximate scheme:
The basis of the instructions is a list of documents certified by the official seal.
It may indicate:
- staffing;
— samples of signatures for opening accounts, etc.
Changes and additions to the list are allowed only on the instructions of the head of the organization.
The use of seals in the organization is permitted only to employees specially appointed by order of the manager. The right to use the official seal is granted to the first managers, officials from among the employees of the preschool education service or the financial service.
The seal is affixed to documents drawn up in compliance with the current rules, signed and agreed upon in the prescribed manner.
Stamps are subject to registration in the preschool educational institution service and are issued to structural units to users against receipt in the registration and accounting form. In departments, prints are stored in securely locked cabinets.
The destruction of seals occurs in cases of liquidation of an organization, termination of activities as a result of a merger, annexation, transformation, renaming of an organization or a separate structural unit, as well as mechanical wear of the clichés. 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 with their imprints certified by the preschool educational institution service are included in the list of affairs of the organization.
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 corresponding unit. The lists establish who personally and in what cases has the right to certify the authenticity of a document’s signature. The right to have and use a seal should be recorded in the regulations on the structural unit.
The location of the official seal imprint in relation to the signature in the current 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 the print, without affecting the signature, in a free space.
Often for the user, stopping the printer can become a real disaster and stop the activity of the entire enterprise. If your device was offline and suddenly stopped printing, try troubleshooting on our own, without the involvement of a master. Of course, if you are poorly versed in the settings or are not “friendly” with technology, then it is better not to take risks, but to immediately turn to specialists.
The most common problem that users face is that the printer suddenly stops printing and the device status shows “Paused.”
The printer says “Paused” and does not print the running document? The first step is to check the USB cable and power cord; there may have been a temporary shutdown that resulted in a malfunction. Most often, the computer switches the device to offline mode precisely because of this problem.
Printing paused
The HP printer also writes that operation is suspended if the cable is not connected, i.e.
Essentially, the device is turned off. Make sure the cord is in good condition and not damaged; it may need to be replaced. These are the most common reasons for a device to switch to offline mode, but sometimes the problem lies elsewhere, for example, paper is stuck in the tray or the network printer has simply lost connection.
First of all, a device that is in “uncontrolled” mode must be returned to “operating state.” To troubleshoot the problem, focus on the “root” of the problem. If it says that the HP printer is paused and the reason lies in a faulty or unconnected USB cable, then you can simply replace it or connect it to the power supply.
If the problem is different, then to exit offline mode, follow these steps:
Devices and Printers in the Menu
To see if the issue has been successfully resolved, print a few test pages.
It is important! If it still says that the printer is paused and it does not print, the reason may lie in frozen tasks. Some files that you send for printing were never printed for some reason. They gradually accumulate in the device’s tasks, and it stops functioning smoothly and switches to offline mode.
To fix the problem, go to the printer control panel; if there really are a lot of unprinted files accumulated there, delete them. You can do this in the following way:
Of course, this method will take you a lot of time, especially if there are a lot of documents, but you will be able to carry out selective deletion. Print one document as a test and make sure that the device works without failures.
Printing a document on a printer
Another way to eliminate the “Paused” message is to go to the “Devices and Printers” menu, select the desired device, and open the “View Print Queue” section. Next, click “Printer” and in the drop-down list, uncheck the box next to “Pause printing”.
If it says that the “activity” of the network printer is suspended, go to the device settings and select the “Properties” section. In the window that opens, you need the “Ports” section, check the SNMP status in it. If there is a checkmark next to it, just uncheck it and click OK.
SNMP status
As you can see, there is no need to panic if a message appears on the screen that the device has been suspended.
With the right approach, you can troubleshoot problems on your own without spending a lot of time.
In contact with
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If you want to make a copy of a seal, stamp, facsimile (signature), then:
1. Stamp or sign with your signature (to make a facsimile) on paper
2.Scan with a resolution of 300dpi or take a photo (to make it as visible as possible) of the print and send the file to me by email:
Production of seals without documents. Private master in Moscow near the metro. Printing from impression without documents. Urgent production of stamps without documents. You can send a copy by mail. Production time is one day. Make a triangular stamp without documents in Moscow. I work near the metro. Delivery of orders to your office. Order a triangular stamp without documents private master. Make a seal without documents. Extensive experience in stamp production. Modern equipment for production. Without unnecessary hassle and bureaucracy
Triangular seal
Stamps triangular shape are manufactured with 60° vertices. Maximum size The length of such a stamp is 120 mm, but the most common are stamps in the shape of a regular triangle with a side length of 43-45 mm. Enough wide application found seals with a side length of 50 mm.
If you need a non-standard triangular stamp, it can be made to order for you.
The most popular equipment for seals that have a triangular shape is manual. Currently, consumers are offered various options: metal and plastic, large and small, various colors and shades.
If you need a triangular print for a clinic, you should turn your attention to high-quality automatic equipment from famous manufacturers. Since this seal is used to certify almost all documents issued by a medical institution, it is often used. Help save time on processing certificates and sick leave Automatic equipment is capable of this. After all, making impressions with its help is much easier than if the cliche is located on manual equipment.
Basic elements of triangular printing
The main elements of seals of any form include:
If the seal is triangular, these elements have their own characteristics.
A print may have several contours. The safety contour is not part of the print, but is present during the manufacture of the stamp so that it is possible to trim the print to the desired parameters. The finished cliche may have double external, medium internal, single or double internal contours. You can use options for artistic edging of the print.
It will be mandatory only if it is expressly provided by law. In other cases, organizations will decide for themselves whether to use a seal or not. For example, a seal will not be required in the audit log, on a report on an industrial accident, on a judicial power of attorney and a power of attorney for representation during enforcement proceedings, on documents for participation in public procurement, etc.
Note: Source: the federal law No. 82-FZ
Previously, before April 2015, if there was no stamp on the documents, the consequences in this case could be dire. If a dispute arises with a counterparty or with a regulatory authority, a document executed without a seal could be declared invalid. Therefore, some accountants put a seal on all documents, even those that do not need a seal.
If the company's charter does not contain information about its seal, then the documents submitted to the Federal Tax Service may not contain a seal impression.
Note: Letter from the Ministry of Finance of the Russian Federation in letter dated February 16, 2016 No. 03-02-07/1/8575.
Officials cite laws on joint stock companies and limited liability companies (LLC), which imply that a company's use of a seal is a right, not an obligation. And information about the presence of a seal must be contained in the company’s charter.
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In general, contracts with counterparties do not need to be stamped. Unless, of course, the text of the agreement itself obliges the parties to certify the seal of the organization to the agreement. Or this is not directly required by law. This conclusion follows from paragraph 1.
For example, stamps must be placed on the double warehouse receipt and the pledge agreement if the pledged item remains with the pledgor. 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 does not need to be affixed. Because the courts, for example, conclude: in the general case, the company’s seal is just an additional, and not a mandatory, requisite of the contract. Therefore, even without an imprint, the contract is considered concluded. And such a deal cannot be declared invalid. Therefore, if there is not a word in the text of the agreement about printing, then the agreement will be valid without it. The main thing is that the document bears the signatures of the parties to the transaction.
Those who want to be on the safe side and want mandatory seals of both parties can write the following 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 can’t do without printing.
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Note: See the complete list of documents on which the organization’s seal is required (optional)
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From January 1, 2013, companies can generally use their own primary accounting forms by stipulating this in their accounting policies. 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 document forms that your company has developed or improved and now uses, no printable field, its imprint on the document is not needed. Feel free to work without it.
But if you use standard primary forms, which are marked “M.P.”, you will have to put a stamp. Otherwise, the document will be executed in violation. This means that with its help it will not be possible, for example, to confirm income tax expenses.
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From April 7, 2015, commercial organizations can refuse round seals. They acquired this right after Federal Law No. 82-FZ of April 6, 2015 came into force.
Not at all necessary. The management of the organization, at its own discretion, decides whether to use printing in the future or do without it. The law only provides for the possibility of abandoning the round seal in favor of modern methods identification. But organizations still have the right to produce any number of seals and stamps of any shape, color and degree of protection.
You can replace the seal, for example, electronic signature, special company letterheads or holographic seals.
It all depends on the shape of this invoice. If your supplier uses standard form No. TORG-12, which is approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, a stamp is required. After all, the form itself contains a specially designated place for the imprint. Moreover, the document must have two seals – the seller’s and the buyer’s.
And if you and the supplier agree to use a self-developed invoice, where there is no “M.P.” field, then a seal is not needed.
And many companies now use it in their work. This is convenient - with one document you can confirm both VAT deductions and justify expenses. The UPD form is in the letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/96@. So, in the form itself there is space for an imprint (the “M.P.” field).
Although in the recommendations for filling out individual details of the universal document, tax officials indicated that printing on the form is optional. So a UPD without a stamp can still be accepted for tax accounting. The main thing is that all required primary details are correctly filled out in the document.
If the document form itself does not have the “MP” field, you will not have any problems. After all, each seller develops the sales receipt form independently. There is no official form. Representatives of the Russian Ministry of Finance emphasized this in a letter dated February 11, 2009 No. 03-11-06/3/28. So if there is no space for an imprint on the sales receipt, then a stamp on the document is not needed.
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Make changes to your organization's charter. Information about the presence of a seal must be in this document.
There have been no official clarifications on this issue yet. But the Federal Tax Service of Russia, the Pension Fund of Russia and the Federal Tax Service of Russia explain that immediately after the law comes into force, the company has the right to transfer to them any documents without a seal. My only wish is that if you decide to refuse the seal, notify the inspectors about this by letter. As soon as official clarifications become available, changes will be made to the article.
No no need. The seal is not listed mandatory details primary documents listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.
No, not necessarily. It is necessary to put a stamp in an agreement with counterparties only if this is expressly provided for in the agreement (clause 1). Therefore, if one of the parties refuses the round seal, simply make sure that the requirement to affix it is removed from the contract.
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No, they will not do. Bank representatives report that the signatures general director on any documents it is enough for them if the company refuses to print.
Tax inspectors do not have the right to refuse to accept documents from an organization, 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-4-17/13706@. The commented letter was sent to lower tax authorities for use in their work.
According to the letter, tax inspectors must accept documents submitted by taxpayers, regardless of whether they are certified by a seal or not.
This problem (lack of a stamp on the declaration, calculation or other documents submitted to the inspection) does not exist for organizations that submit via the Internet. After all, to certify the above documents, it is enough for them to sign the sent file with a qualified electronic signature.
According to the FSS Information dated June 10, 2015, the absence of the organization’s round seal on the calculation of insurance premiums cannot serve as a basis for refusal to accept reports. In addition, FSS employees do not have the right to require organizations to certify with a seal corrections in and applications for offset (refund) of overpaid (collected) amounts of insurance premiums, penalties and fines.
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Previously, doing this was risky. After all, the rules for filling out work books still state that the entry on the title page must be certified with a seal (clause 2.2 of the Instructions, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).
The Ministry of Labor has put an end to the debate about the use of the organization's seal when filling out work books. Now you only need to certify entries in the work book with a seal if you have one.
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.
According to the new rules, organizations that have refused to use the seal must certify records of hiring, personnel movements and dismissals only with the signature of the manager or the person responsible for maintaining work records. Companies that continue to use the seal must continue to certify termination records with the seal.
By the way, the “if available” clause also applies to affixing a stamp on the first page of the work book and the insert in the work book. It is also no longer necessary to certify with a seal the receipt and expenditure book for recording work book forms and the book for recording the movement of work books and inserts for it.
Note: New order comes into force on November 27, 2016.
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