Power of attorney to obtain a certificate from the tax office. How to correctly draw up a power of attorney for the tax office

Power of attorney to the tax office (to represent interests in relations with tax authorities). The section provides a sample power of attorney to the tax office and gives recommendations on how to fill it out.

To represent interests

The power of attorney must contain the date of its issue, otherwise it is considered invalid (according to the prevailing custom, the date is written in words, not numbers).

Also, in the power of attorney, it is worth listing in detail the scope of the representative's powers. You can make a one-time power of attorney, for example, to receive an act based on the results of a tax audit or a tax payment request.

The power of attorney can be general - it gives the right to perform any actions related to representing the interests of the company in the tax office. As a rule, such a power of attorney is issued to the chief accountant. There is an important subtlety here: in such a power of attorney, the general wording “I trust to represent the interests of the company in relations with the tax inspectorate” is not enough - the right of a representative should be specified in order to prevent unnecessary questions from inspectors.

But at the same time, it is better to leave the above list of powers open, that is, in the last paragraph, give a general wording. For example, "to perform other legal actions related to the execution of this order."

The power of attorney on behalf of the company must be signed by its head and sealed (clause 5 of article 185 of the Civil Code of the Russian Federation).

To receive documents

The power of attorney to receive documents is drawn up in any form (not provided for a unified one). Nevertheless, there are certain requirements for its preparation, which must be known and taken into account when drawing up a power of attorney.

- Indicate information about the principal (who issues) -
for an individual you need a full name and, of course, passport data,
for an organization - its full name and details.

- Information about the representative (to whom the power of attorney is intended) - can be issued
an individual (for example, an accountant, a lawyer, etc.) - indicate the full name and passport data is needed,
organizations (for example, a consulting firm, etc.) - indicate the full name and details of the legal entity.

For reporting

The status of the legal representative of the organization has its director, and the status of the representative of an individual entrepreneur (IE) - personally by the IE. If reports are submitted by an accountant, courier or other employee of the organization, a power of attorney must be drawn up in his name to submit reports.

If, when submitting electronic reports, an electronic digital signature (EDS) is received by the director or individual entrepreneur, then he must personally submit the reports. If the EDS was received by an accountant, he must have a power of attorney from a legal representative. Therefore, when submitting electronic reporting, the accountant must attach a power of attorney to the letter. To do this, you must submit a tax power of attorney (bring or send a scanned one, in electronic form), and then fill out a power of attorney message in the electronic system to send reports. In modern systems, this message is filled in once, and then, each time a report is sent, it is automatically attached to the letter.

From a legal entity

The place of registration and the date of drawing up the power of attorney must be indicated.

Requisites of the parties must be written. Legal entities must register the name of the organization, full name and position of the head. For individuals, you must indicate the position, full name, passport data.

Another mandatory requisite of the document is a list of powers that the principal delegates to his authorized representative. There is a specific list of what a representative in the tax authority can do, representing the interests of his principal.

The validity period can be specified from one day to several years. Currently, this period is not limited by anything. If it is not prescribed in the form, then the document will be valid for one year by default.

If the power of attorney is issued by an individual, then it must be certified in the presence of a tax officer, who will certify the signature of the principal and the authorized person.

If the power of attorney is issued by a legal entity, then the signature of the head and the seal of the organization is sufficient.

Need to figure out what is a power of attorney for the chief accountant?

An informative article should help you define the concept and understand the composition of the document.

What is a power of attorney for the chief accountant

More recently, the Russian Federation ruled that if an accountant becomes an authorized representative for one reason or another, then the taxpayer's task is to provide certain documents. The first sample is a copy of the power of attorney. The procedure for its preparation will be discussed below. By the way, a copy must be provided before the reporting goes to the tax office. Otherwise, the reports may simply not be accepted.

How to transfer a power of attorney? There are many ways, but one of the main ones is sending using an electronic system. Just scan the document and you're ready to go. By the way, you can't just sit and wait for weeks or months. When three days have passed, you need to call the taxpayer job department. There you will find out whether your data has been entered or not.

Some problems may arise if:

1. The power of attorney contains errors, and because of this, the document may simply not be accepted.
2. The design requirements do not meet.

Everyone should understand that it is best and most reliable to draw up a power of attorney on paper. Do not accept a document typed in electronic form. The main point of the power of attorney is detailed information about the chief accountant, his passport data, date of birth, place of registration. It is the passport data that is of great importance, since visiting state bodies without this document is impossible. Also, when drawing up a document, one should not forget to indicate all those powers that are entrusted to the person who receives the power of attorney. For a document to be recognized as valid, it must have two details: the signature and seal of a particular organization.

When drawing up a document, you must very carefully double-check all the inscriptions of the names of organizations. A single mistake can lead to undesirable consequences, and in general, the situation then will not be pleasant. When a power of attorney is issued exclusively by an entrepreneur, you need to see that all data such as surname, name, patronymic, passport data are indicated in full accordance with the document. And the most important thing is the date stamping. This detail will determine whether you will be given a power of attorney or not. More precisely, without a date, the document is declared invalid.

The term for issuing a power of attorney is the calendar year in which it was issued. It is not necessary to prescribe this condition separately. It is only necessary in a timely manner, namely, at the very beginning of the current year to draw up a new document and send a copy of it to those authorities where it is required.

Below is a standard form and a sample power of attorney for the chief accountant, a version of which can be downloaded for free.

Power of attorney for obtaining documents from the tax office, sample which you will find in the article, gives the right to represent the interests of an individual entrepreneur or an organization in the IFSN to an employee or third parties. This can be a person who has the right to amend tax reporting, for example, an accountant, a representative of an outsourcing company, another entrepreneur, or a courier who delivers documents.

When a power of attorney is drawn up to represent interests in the tax office

Delegation of powers for interaction with the bodies of the Federal Tax Service of the Russian Federation is carried out by means of a power of attorney. The document is drawn up:

• Legal entity. In the event that the representation of the organization in the IFSN is carried out by an employee, but such a right is not recorded in the constituent documents. Responsibilities for maintaining tax reporting and its provision are assigned to the chief accountant or outsourcer.
• An individual entrepreneur. If an individual entrepreneur, for some reason, cannot represent his interests in the tax service, he can empower an intermediary, who can be both an individual and another entrepreneur.
• An individual. In the event that a citizen cannot personally request or provide documents to the tax office due to a long business trip, illness or change of residence, he can grant such a right to an attorney.

When choosing an attorney, remember that according to legislative acts, it is forbidden to act as an attorney for internal affairs officials, judges and prosecutors, customs and tax officials.

On the basis of a power of attorney, attorneys can:

• submit reports;
• request and provide various information;
• receive extracts from the Unified State Register of Legal Entities, bank accounts;
• take Acts of inspections and decisions on them;
• send a request and receive information about the state of arrears on budget payments and;
• apply for registration, replace the cash register;
• resolve issues related to the implementation of entrepreneurial activities by the principal.

Delegation of powers gives the right to carry out representation not only in the IFSN, but also in the bodies under its control. For example, extrabudgetary funds and customs authorities.

What information should the form contain

Power of attorney form to the tax office does not have a strict reporting form, but its filling is carried out in accordance with the rules and regulations of the Tax Code of the Russian Federation. Legal entities write out a guarantor on their letterhead, and individual entrepreneurs and individuals on a regular A4 sheet, with the obligatory indication of the following information:

• name - "Power of Attorney";
• the date of writing in words is a mandatory item, without it the guarantor is not recognized as valid;
• place of preparation and city for which the document was issued;
• information about the principal and attorney;
• a list of powers that are entrusted to the trustee.

As information about the principal for the organization, indicate the checkpoint, TIN, OGRN, legal address, company name, position and full name of the head. When drawing up a paper by an individual, indicate the full name, date and place of birth, passport data: series, number, date of issue, as well as place of residence.

An individual entrepreneur indicates the same information, adding its TIN. The data of the trusted person is entered on the basis of the citizen's passport, which he will attach to the guarantor in the IFSS. At the end of the document, both parties' signatures and a seal are put.

Types of power of attorney to the tax office and sample filling

The compilation of trust documentation for the provision of tax reporting in the TCS for different cases has its own nuances, we suggest that you consider several examples:

• If the reports for the IFSN are signed by the company's accountant with his electronic signature, that is, the ES certificate is not issued to the head of the company. Then a sample power of attorney for the tax office looks like this:

If the representation of the company in the IFTS is carried out by a third-party organization, then when issuing a guarantor, it is mandatory to indicate an authorized person who has the right to sign. In this case, reports are submitted by the head or employee of a third-party organization. Then a sample power of attorney to represent interests in the tax office will look like:

If an individual entrepreneur provides reporting through another individual entrepreneur, then the document is filled out according to the model of a power of attorney to the tax from the individual entrepreneur and is notarized:

It should be borne in mind that only those participants who are registered in the Document Management System and have electronic signature can submit reports and declarations on TCS. When submitting documents by a taxpayer's representative, it is necessary to attach a file with a message about the representative office, which must contain the identification data of the attorney.

Notarization and entrustment

The Tax and Civil Codes of the Russian Federation clearly indicate when a power of attorney must be notarized:

• the guarantor between the legal entity and the attorney is certified by a notary in the event that his actions lead to changes in the State Register, additional KVED codes will be entered, transactions that are subject to notarization are carried out;
• certification is made without fail if an individual entrepreneur or a private person acts as the principal.

The law provides for the possibility of delegating authority in full or in part to a third party, if there is no direct prohibition on this in the power of attorney. The transfer of the attorney's powers to a third party is also formalized by a power of attorney, which in form must correspond to the main document. The trust agreement is drawn up taking into account the requirements:

• an additional document cannot delegate to a trusted person rights broader than those specified in the main certificate;
• the period of validity of the transfer must not exceed the terms of the main power of attorney;
• the document must be endorsed by a notary without fail.

When contacting the Federal Tax Service Inspectorate, the authorized attorney must provide a document for delegating authority and a copy of the main power of attorney.

As practice shows, the processing of such documents will cost about 1000 rubles, which increases in direct proportion to the number of delegated powers.

The validity period of the power of attorney to obtain a certificate from the tax

If the period of validity is not clearly indicated when drawing up the document, then it will have legal force for one year. The maximum period of possible validity of the agreement cannot exceed three years. The period is counted by calendar days, and not by the reporting period. The guarantor can automatically be declared invalid due to the death of the attorney or the recognition of one of the parties as incompetent.

Only the head has the right to represent the interests of the organization in the IFTS, and the interests of the individual entrepreneur are personally an individual entrepreneur. Any other person, including the chief accountant, can act on behalf of the taxpayer only by power of attorney.

In this article we will tell you how to issue a power of attorney to the tax office to represent the interests of a legal entity or individual entrepreneur.

The right to delegate authority

From the point of view of the Tax Code of the Russian Federation, the taxpayer must personally participate in tax legal relations, but this is not always convenient. A full-time employee, a visiting accountant, a courier, another person can submit reports and other documents to the inspection. To do this, you must issue a power of attorney with the Federal Tax Service Inspectorate to represent the interests of the organization or individual entrepreneur.

Of course, one must imagine whether the trustee will be able to provide explanations on the composition of the reporting, if such a need arises. For this, it is worth indicating only those actions for which the principal has authorized him. Otherwise, it may turn out that an explanation of a courier who has nothing to do with business will be included in the tax inspection act on behalf of the taxpayer.

You can describe the powers of a representative as follows:

• submit reports, statements, complaints and other documents to the tax office;
• receive documents addressed to the society (or individual entrepreneur);
• give explanations on the issues of calculating and paying taxes;
• participate in tax control activities, submit objections and explanations to the acts of the Federal Tax Service Inspectorate;
• certify with your signature on behalf of the company (or individual entrepreneur) acts, decisions, notifications, letters, minutes, notifications, certificates, explanations.

The document confirming the transfer of powers to represent the interests of the taxpayer in the IFTS must contain the following information:

• document name and internal registration number;
• date of issue (required) and expiration date;
• full name of the organization or individual entrepreneur;
• full name of the principal (head of the LLC or entrepreneur);
• full name and passport details of the representative;
• a detailed description of the delegated powers.

Further, the principal confirms with his signature the sample of the signature of the authorized person, of course, the representative himself also signs. In addition, prepare a copy of the passport of the person representing you. A copy can be made on the back of the power of attorney.

Important: If no expiration date is specified, then the document is valid for one year from the date of issue.

Below we provide a sample power of attorney to the tax office to represent interests from a legal entity, developed by the Federal Tax Service. It is not officially approved, so you can adjust it to suit your needs.

Notarization

The need for notarization of a power of attorney raises many questions. So, there is a popular opinion that it can only be certified with the seal of an organization or individual entrepreneur. In the case of a legal entity, this is so - the head of the company could always delegate his powers to a representative, having certified the document with a personal signature and seal. And after it has passed into the category of optional attributes, then the print is no longer required, although it continues to be used in practice.

Until 2011, the same rule was applied to individual entrepreneurs - if there is a seal, then you do not need to go to a notary. This position is based on the provisions of Articles 23 and 185.1 of the Civil Code of the Russian Federation. According to them, the same rules apply to the activities of individual entrepreneurs as to legal entities. In particular, it was only allowed to certify the powers of the trustee with the seal and signature of the individual entrepreneur.

However, in 2011, Article 29 of the Tax Code of the Russian Federation was changed, and now legislative norms require that the powers of a representative of an individual entrepreneur be certified by a notary or in a manner equivalent to a notarial one. Moreover, this requirement applies only to a power of attorney to represent interests in the tax authorities. In other situations, a simple non-notary form is suitable.