Typically, a power of attorney to receive documents is required in cases where the principal, for some reason, cannot independently pick up the papers he needs. This document is presented to almost any institution - both government (tax inspectorates, passport offices, extra-budgetary funds, etc.) and commercial structures (banks, financial institutions, enterprises and organizations). You can issue a power of attorney to receive almost any document, be it certificates, personal papers, registration certificates, etc. Such a power of attorney can be issued by both an individual and a legal entity.
Examples of powers of attorney to receive documents:
- from an individual - from a legal entity - from a notary - from bailiffs - from the MFC - from the Social Insurance Fund
A “hot” example of a power of attorney to receive documents from the tax office, as well as a blank general form, is presented below:
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Who can become a trustee
The principal can choose any citizen of the Russian Federation who has reached the age of majority as a representative.
Organizations, as a rule, entrust such actions to their employees - secretaries, personnel officers or accounting department specialists, depending on which documents the power of attorney is issued for. A power of attorney can be issued to one representative or to several at once. In addition, a power of attorney can be one-time in nature or valid for a certain period.
Sometimes organizations include a line about the possibility of reassigning a power of attorney. If such a right is granted to an authorized person, then the initial power of attorney must be certified by a notary.
Who and how can submit reports by proxy
The organization has the right to submit and sign completed reporting forms to:
- legal representative - general director, founder;
- authorized representative - a responsible person of the company, director, chief or staff accountant.
An individual entrepreneur or a third-party organization that performs relevant services under a contract can also represent the interests of the company. In this case, the sent documents indicate the name of such company, details confirming authority, full name. employee responsible for certification of information on behalf of the taxpayer organization.
Each page of the document contains a signature and date of preparation, if such a filling procedure is provided for by law. The absence of a stamp on paper declarations is not a reason for refusal of admission.
Reporting that is transmitted via telecommunication channels (TCC) through EDI operators must be signed with an enhanced qualified electronic signature (ECES). In this case, the authorized employee sends a copy of the power of attorney for the right to sign along with the electronic documents.
TKS is a system for presenting tax and accounting reports in electronic form.
You can purchase UKEP only from an accredited certifying agency that has all the necessary licenses to issue “Astral-ET” and “1C-ETP”. This product makes electronic documents legally significant, allows you to sign documents in EDI services and reports for government services.
Basic rules for issuing a power of attorney to receive documents
Such a power of attorney does not have a specially developed single unified form - the principal has the right to write it in free form. Large enterprises, as a rule, write this document on letterhead, but this is not necessary; a regular A4 sheet is also suitable for such a document. You can write a power of attorney either by hand or print it on a computer, the main thing is that the document bears the signature of an official and the seal of the organization, if such a power of attorney is issued by a legal entity.
The contents of the document must accurately reflect the actions that the principal entrusts (excuse the tautology) to his representative to carry out, as well as information relating to the principal and the personal data of his representative.
You must be very careful when filling out a power of attorney, since if certain rules are not followed, it may be invalidated.
Power of attorney M-2: execution and storage
| If an organization uses power of attorney form N M-2, then how should such documents be drawn up and what is the procedure for storing them? Answered by Tatyana Sinelnikova and Elena Koroleva, experts from the GARANT Legal Consulting Service. |
| In general, to formalize the right of a person to act as an authorized representative of an organization when receiving material assets sold by a supplier, Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a approved unified forms of powers of attorney N M-2 and N M-2a (for regular receipt of goods and materials). However, from January 1, 2013, in connection with the entry into force of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ), the obligation to use unified forms of primary documents in accounting was abolished, with the exception of document forms established by authorized bodies in accordance with and on the basis of federal laws, in particular: - cash and banking documents listed in clause 2.1 of the Regulations of the Bank of Russia dated October 12, 2011 N 373-P and clause 2.1, clause 2.4 of the Regulations approved by the Bank of Russia dated June 19, 2012 N 383-P (see information from the Ministry of Finance of Russia dated 04.12 .2012 N PZ-10/2012); — waybill, mandatory for use in accordance with clause 2 of Art. 785 Civil Code of the Russian Federation, art. 8 of the Federal Law of November 8, 2007 N 259-FZ “Charter of Automobile Transport and Urban Ground Electric Transport” and clause 6 of the Rules approved by the Decree of the Government of the Russian Federation of April 15, 2011 N 272 (along with a bill of lading or other document for the cargo provided for by the relevant transport charter or code). In this regard, from January 1, 2013, each organization must independently develop and approve the forms of used primary accounting documents. Both forms of primary documents of federal executive authorities that were used by the organization previously (unified forms) and forms developed by the organization independently can be approved as such primary accounting documents. If an organization uses power of attorney form N M-2, its detachable part is issued against signature to an employee of the organization authorized to receive inventory items, and the counterfoil of the power of attorney remains in the organization’s accounting department. The spines of powers of attorney are filed in the so-called book of powers of attorney in chronological order. In this case, the filed counterfoils will already be a kind of log of registration of powers of attorney. All bound sheets of the book are numbered, and on the last sheet a record is made of the number of sheets bound, which is certified by the chief accountant’s signature and seal. You can also create a book of powers of attorney in another way: blank forms of powers of attorney are stitched into a book, each sheet is numbered in the same way, and on the last sheet a record is made of the number of sheets stitched. In this case, as the power of attorney is issued, its tear-off part is given to the employee of the organization, and the spine remains in the book. An organization can maintain a book of powers of attorney for any period of time (month, quarter or year). The obligation to register issued powers of attorney in a special journal was provided for by the Instruction on the procedure for issuing powers of attorney to receive inventory items and releasing them by power of attorney, approved by the USSR Ministry of Finance dated January 14, 1967 N 17. This document is not valid; accordingly, the obligation to register issued powers of attorney in the journal has been canceled . To ensure control of the organization, it is advisable to organize a record of registration of issued powers of attorney. The execution of powers of attorney is carried out in the manner established by the current legislation (clause 45 of the Methodological guidelines for accounting of inventories, approved by order of the Ministry of Finance of the Russian Federation dated December 28, 2001 N 119n, and clause 2.1.4 of the Methodological recommendations for accounting and registration of reception and storage operations and release of goods to trade organizations approved by letter of Roskomtorg dated July 10, 1996 N 1-794/32-5). A power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by the constituent documents, with the seal of the organization attached. Moreover, the seal is placed only on the tear-off part of the power of attorney, where there is an indication of the place where the seal will be placed (“M.P.”); the organization’s seal is not placed on the spine of the power of attorney. Please note that affixing the seal of the supplier organization to the power of attorney is not provided at all. Moreover, the power of attorney counterfoil is not presented to the supplier (it remains in the organization’s accounting department), so the supplier cannot put a stamp on the power of attorney counterfoil. The employee must sign for receipt of the power of attorney on its spine. The person to whom the power of attorney has been issued is obliged, no later than the next day after receiving the valuables, to submit to the organization’s accounting department documents on the execution of orders and on the delivery to the warehouse or the corresponding financially responsible person of the inventory items received by him. If the supplier, along with material assets, transfers shipping documents (invoice, delivery note, etc.) to the representative of the organization, then the details of these documents are indicated in the counterfoil of the power of attorney (column 8 “Number, date of the document confirming the execution of the order”). If for some reason the employee has not received inventory items under a power of attorney, then he must return it to the accounting department, which is certified by an entry in the spine of the power of attorney book. The returned powers of attorney themselves are marked “Not Used” and are kept until the end of the reporting year. Persons who have not reported on the use of expired powers of attorney will not be issued new powers of attorney. Books of powers of attorney for which inventory items were received are stored in the organization’s archives for 5 years. The texts of the documents mentioned in the experts’ response can be found in the GARANT legal reference system. |
Writing a power of attorney to receive documents from a legal entity
Registration of a power of attorney is not complicated; it is quite standard from the point of view of office work.
- The word “power of attorney” is written at the beginning of the document. The line just below indicates the locality in which the document is drawn up, as well as the date it was completed (day, month (in words), year).
- Then you need to enter the details of the legal entity into the power of attorney: the full name of the enterprise (indicating its organizational and legal form) and OGRN (this information can be found in the registration documents of the enterprise).
- Next, you should write the position of the employee on whose behalf this document is being drawn up (usually the director or general director of the organization), his last name, first name, patronymic (the first and patronymic can be indicated as initials), as well as the document on the basis of which the principal acts (as As a rule, in this line they write “Based on the Charter” , less often “based on the Regulations”).
- After this, personal information regarding the representative is entered. This indicates his last name, first name, patronymic, passport details (series, number, when and by whom it was issued), place of permanent registration (according to the passport).
- And finally, it indicates what the power of attorney is actually written for: a list of documents that the principal’s representative should receive, as well as the name of the institution that should issue them. It is important to accurately indicate the name of the documents so that the specialist issuing them does not have any doubts or questions.
In the penultimate line you should enter the date until which the power of attorney is valid.
Here you can specify any dates; according to the law, at the moment the duration of such a power of attorney may not be limited.
After entering the above information, the authorized person puts his signature on the document, which is certified by the head of the principal company. The latter also signs the power of attorney and puts the seal of the organization (it must be said that since 2016, legal entities are not required to use seals and stamps in their activities, however, many state and non-state institutions most often still require a stamp on documents).
For what period is a general power of attorney issued?
The validity period of the general power of attorney is determined in accordance with the provisions of Art.
186 Civil Code. This is a general rule that governs the duration of any power of attorney. The law does not provide for requirements for the minimum and maximum validity periods of a document. The previously existing limitation of the power of attorney term of 3 years was abolished back in 2013 by the Law “On Amendments...” dated 05/07/2013 No. 100-FZ.
When issuing a power of attorney, it is not necessary to indicate the validity period of the document. If it is not specified, the power of attorney will be valid for exactly 1 year from the date of issue. If you directly indicate a different period—more or less—then the power of attorney will be valid until that time expires.
An important requirement for a power of attorney is the need to indicate the date of its preparation. Otherwise, the document is considered void and does not entail any legal consequences. Specifying the date allows you to determine the beginning of the power of attorney.
