A power of attorney for the right to sign various documentation is issued for working with documents at enterprises by a trusted person. This document is prepared in writing. The Civil Code of the Russian Federation means that a power of attorney is a written authority entrusted by one person to another to represent interests before third parties.
Power of attorney for the right to sign documents
The appointment of powers with the right to sign business papers is considered a form drawn up to transfer the rights of a certain person, to certify various business documents. The form of such a document is filled out in any style.
If authority is granted at an institution so that, in addition to the manager, another employee works with documents (invoices, contracts, invoices, protocols, etc.), then such a form is filled out on the institution’s letterhead.
In a company, a similar form can be issued for working with specified documents, for example, shipping invoices), for an accountant or other employee responsible for this area of activity.
At the enterprise, the right of both signatures belongs to the manager and chief accountant. When these persons go on vacation or a business trip, it will be necessary to issue a power of attorney to their replacement employees for the period of their absence.
An individual may also authorize another to represent the interests of the first (signing an agreement, statement of claim or other document) reflected in the contents of the approved form.
As a result, it can be noted that, whatever the reason for granting written authority to the authorized person, the form must be filled out correctly.
In what cases is a power of attorney needed?
This power of attorney is most often used to delegate powers from the head of an institution to an employee, to work with documentation during the absence of the head for various circumstances (vacation, business trip, illness).
Such a document, as a rule, displays a list of trusted documentation (agreements, invoices, protocols, etc.) that the authorized person has the right to sign. Today's Law of the Russian Federation determines that the following have the right to act as principals :
- Institutions, firms, companies, enterprises.
- Private entrepreneurs.
- Physical persons.
The document is issued to an authorized person by the manager for signing documentation related to the business activities of the company. Such a form can be issued to an employee leaving on a business trip. Thanks to this form, he will be able to resolve, within the limits of the powers granted, the issues of the company in front of its partners with the right to sign commercial contracts, etc.
A power of attorney with signing authority is issued under the following circumstances:
- To purchase inventory items.
- To issue various documentation on the basis of which goods can be sent.
To conclude agreements, projects and sign other documentation included in the document flow of the enterprise (signing a salary slip, sending reports, etc.).
How to issue a power of attorney to submit reports to the tax office?
According to the text of the Federal Tax Service order No. ММВ-7-6/ [email protected] , effective from 07/31/14, if the chief accountant is the authorized representative of the company, a corresponding power of attorney is issued to him. It must be submitted to the tax authorities before submitting the reports. If submitted later, the forms will not be accepted.
The power of attorney for the tax office includes the following information:
- Name of the company, its tax identification number, checkpoint (at the location of the tax authority), registration address.
- Full name and position of the person transferring powers to the chief accountant, name of the document on the basis of which he acts (for example, “Charter”).
- Full name and position of the person authorized to perform certain operations, his passport details.
- An exact list of powers delegated to the accountant.
- Duration of the power of attorney.
- Signature of the manager and company seal.
The list of delegated powers may include the following:
- representing the interests of the company in interaction with territorial bodies of the Federal Tax Service of the Russian Federation;
- signing accounting and financial documents;
- performing actions related to representing the interests of the company in the tax authorities.
Companies have the right to use two options for presenting a power of attorney: on paper or scanned using TKS systems. The second method is applicable if the company submits reports in electronic format. In this case, a document confirming the authority of the chief accountant is sent through the “Letters” service. It is recommended that you contact Taxpayer Services within 3 business days of submission to verify that the information has been included in their database.
How to write a power of attorney for the right to sign documents in 2021
This document is usually drawn up on company letterhead in a free style and certified by the management of the company. The form must include the following information:
- place and date of filling.
- Information about the principal: – (name of the legal entity, OGRN, address, information about the manager, basis for issuing the form).
- Information about the authorized person.
- A list of rights that an individual is entitled to.
- Duration of validity of the form.
- Management signature, seal or stamp of the company.
Features when writing out the form:
- Without date display it is not valid.
- The authority of the document, if not specified in the form, will be considered within the 1st year.
- The form may not be valid for more than 3 years.
- The institution's form is signed and approved by the head.
- Dover. on behalf of an individual is drawn up by a notary.
Validity periods
The validity period of a power of attorney has limitations. In most cases, such time is displayed on the form and can be issued for a period of up to 3 years. If the term of office is not indicated on the form, then the document has legal status within 1 year from the date of registration.
Is notarization necessary?
A special feature of the drafting is that it does not require notarization. Here it is enough to put the signature of the head of the company and a seal.
A power of attorney issued by an individual requires certification by a notary.
Termination Procedure
The maximum validity period is reflected in the legislation of the Russian Federation and is 3 calendar years. If the form does not indicate the validity date of the power of attorney, by default the powers of the document are limited to one calendar year from the time of issue.
In some cases, the power of attorney may expire before the displayed time expires. These points include:
- Cancellation of legal status by the principal.
- Refusal of the authority of the person who received the document.
- Liquidation or reorganization of the institution on whose behalf the form was received.
- Liquidation or reorganization of the institution to which the form was issued.
- Death, missing person, limitation or complete incapacity of the principal individual.
- Death, missing person, limitation or complete incapacity of an individual.
How to issue a power of attorney for a bank?
By default, the bank gives the right to sign payment documents to the first person of the organization - its head in accordance with the charter. In order for it to appear to the chief accountant, a power of attorney is drawn up. As a rule, it is drawn up on company letterhead or according to a template provided by a credit institution. It states:
- date and place of compilation;
- complete information about the company;
- Full name and position of the manager giving authority to the accountant;
- similar information about the authorized person, his passport data;
- list of transferred powers (for example: “to sign accounting and financial documents on behalf of the Company”, “to represent the interests of the Company when interacting with the bank”, etc.);
- validity period of the document;
- signature and seal.
A power of attorney for the right to sign to the bank is issued in simple written form; notarization is not required. It is transferred to the credit institution at the time of opening an account or when adding the chief accountant to the number of persons entitled to endorse payment documents.
A similar sample document is used when interacting with counterparties. For example, he authorizes the accountant to sign reconciliation reports with clients and suppliers.
Power of attorney for the right to sign bank documents
At enterprises, when preparing bank documentation, the first signature belongs to the boss, and the second - to the head. accountant. Other employees may be granted the right to sign these documents by issuing a power of attorney.
An individual of the institution can trust the status of the first signature. When transferring the status of signatures, it is necessary to keep in mind that the validity of the document, upon transfer, has no right to exceed the validity period of the main power of attorney.
The right to sign such signatures can be granted simultaneously to several employees of the institution identified when drawing up the power of attorney. In this case, one employee of the institution does not have the right to simultaneously have two signatures.
How to compose
The right to sign is issued at the institution. The form is issued in the usual written form, signed by the head or person endowed with the rights reflected in the constituent documents, certified by the seal of this institution. (Clause 5, Article 185 of the Civil Code of the Russian Federation).
If there is no accountant on the staffing table of the institution, then when filling out the card for the bank, indicate information for the “first signature”. In the “second signature” column it is displayed that “there is no position of accountant in the staffing table.”
Power of attorney to the bank
This document is quite in demand, since the manager does not always have the opportunity to be personally present at the bank to carry out financial and business transactions. Both legal entities and individual entrepreneurs can draw up such a power of attorney.
A power of attorney to the bank for the chief accountant, a sample of which is presented below, must include: information about the principal and the authorized person, the name of the bank, a list of actions that the authorized person has the right to carry out.
It is important to remember that a power of attorney issued by an individual entrepreneur must be certified by a notary. The same applies to drawing up a power of attorney for the chief accountant at the tax office.
The document must clearly indicate the powers of the trustee. If accounting is outsourced, the document is issued to a specific specialist or to the head of the outsourcing company
The same applies to drawing up a power of attorney for the chief accountant at the tax office. The document must clearly indicate the powers of the trustee. If accounting is outsourced, the document is issued to a specific specialist or to the head of the outsourcing company.
General power of attorney for the right to sign documents
A general power of attorney provides the rights to the appointed person to represent the interests of the principal to resolve any transactions permitted by law. Of course, this must be a person whom the principal trusts completely.
Such a form is issued if, for example, management is unable to attend a business “date” on the date of the transaction.
Any person can act as a principal of an individual:
- Spouse).
- Next of kin.
- Best friend.
- Company employee.
It is important to keep in mind here that, having such a power of attorney, the authorized person is capable of abusing his right, for example, taking out a loan for the principal and appropriating the funds for himself. That is why the principal must think carefully before issuing such a form.
Standard templates for general powers of attorney are always available from a notary, who will always tell you what rights the law allows when drawing up a power of attorney. It is drawn up according to a standard template, like any other document. The maximum validity period of the document is no more than 3 years.
Who in the company delegates their authority?
The most common situation is the transfer of part of the powers of the head of the company (director) to the chief accountant, including the right to sign.
Depending on the type of documentation, the right to confirm documents with a personal signature can be transferred to the shoulders of an accountant or deputy chief accountant, as well as a senior accountant. Such a power of attorney concerns accounting papers and is drawn up by the chief accountant of the enterprise.
The head of the organization has the legal opportunity to transfer the right to sign primary documents solely by his own decision, without taking into account the opinions of shareholders, founders or the board of directors, if their presence is provided for by the form of organization of the company. The only exception may be a clause provided for in the constituent agreement or charter
Not only the director of the enterprise, but also the chief accountant can transfer his own power to sign accounting agreements and reporting. He can entrust this to the employee whose terms of reference include accounting.
