Power of attorney for representation of interests in tax authorities. Power of attorney to the Federal Tax Service to represent the interests of the company

Power of attorney- the authority to represent or act on behalf of another person in legal relations. The parties to the power of attorney are the “principal” (“represented”) and the “attorney” (“representative”, “ confidant»).

. Duration of power of attorney

1. Duration of the power of attorney cannot exceed three years. If the term is not specified in the power of attorney, it remains valid for a year from the date of its execution.

Power of attorney, in which the date of its commission is not indicated, void.

2. A power of attorney certified by a notary, intended for performing actions abroad and not containing an indication of its validity period, remains valid until it is canceled by the person who issued the power of attorney.

The buyer submitted the power of attorney by fax. Do I need to request the original from him?

Yes, it is necessary. The organization (as a supplier) must have original power of attorney. In this case, the power of attorney must bear the signatures of the manager and the chief accountant. Facsimiles are not permitted. This was indicated by the Federal Tax Service of the Russian Federation in a letter dated April 1, 2004 No. 18-0-09/000042@. The judges also agree with this approach (resolution of the Federal Antimonopoly Service of the Volga Region dated January 24, 2011 No. A72-8/2010).

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Power of attorney to represent the interests of the taxpayer in relations with tax authorities, banks, funds and other institutions from an individual entrepreneur (IP)

Moscow city................................................... ....................January fourteenth two thousand and ten

I, Ivanov Petr Ivanovich (passport 15 08 No. 199123, issued by the Severnoye Dyatlovo Department of Internal Affairs of Moscow on April 11, 2005), individual entrepreneur, living at the address: 125989 Moscow, st. Ivanovskie Bugry, 3, apt. 145, in accordance with Article 29 of the Tax Code of the Russian Federation

I authorize with this power of attorney

Petrova Elena Igorevna (passport 44 01 No. 392153, issued by the Tula Department of Internal Affairs of Moscow on June 10, 2005), living at the address: 115541 Moscow, st. Lesnaya, 12, apt. 5 be my representative in everything competent authorities, institutions and organizations of the city of Moscow, including:
- V tax authorities,
- at the Pension Fund branch,
– in the Mandatory Fund health insurance,
– at the Foundation social insurance,
- in the bodies of the State Statistics Committee,
– in any banks in Moscow,
- in other institutions,

on all issues concerning me as an individual entrepreneur, for which I give her the right to submit applications on my behalf, receive and present all necessary certificates and documents, including income statements, as well as sign for me and do everything necessary actions related to execution this order.

Signature _____________ Ivanov Petr Ivanovich

This power of attorney is certified by me, Marina Olegovna Mamontova, a notary of the city of Moscow

Signature ____________Mamontov_

Registered in the register under No. 5K-156

The representative of the individual entrepreneur acts on the basis of a notarized power of attorney or equivalent to it ().

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Power of attorney for the bank for settlement and cash services

LLC "Center" Economic Analysis and Expertise"

POWER OF ATTORNEY

Kirov, the fifth of March two thousand and ten

LLC "Center for Economic Analysis and Expertise" represented by Director Alexander Vitalievich Trudonoshin authorizes

Ivanov Ivan Ivanovich, passport 3302 No. 540145 issued by the Department of Internal Affairs of the Pervomaisky district of Kirov on July 15, 2005.

deliver settlement and payment documents to OJSC KB "Khlynov" in Kirov for write-off cash from current account No. 123456789123, as well as receive statements for this current account.

The power of attorney was issued for a period until the thirty-first of December two thousand and ten.

Director _________________ / Trudonoshin A.V./

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Power of attorney to receive salary

It will be needed when you need to register if a citizen instructs another person to receive a salary in cash. If another person receives an employee’s salary, he must present a power of attorney.
Such rules are established by clause 6.1 of the Bank of Russia Directive No. 3210-U dated March 11, 2014

POWER OF ATTORNEY

to receive wages

Moscow. . . . . . . . . 01/08/2019

I, Alexander Sergeevich Kondratyev, passport series 45 01 No. 795302 issued by the Voikovsky Department of Internal Affairs of Moscow on January 21, 2001, living at the address: Moscow region, Khimki, st. 8 Marta, 1, apt. 1, I authorize Elena Vasilievna Ivanova, passport series 54 02 No. 234567 issued by the Khimki Department of Internal Affairs of the Moscow Region. 02/20/2004, living at the address: Moscow,
st. Krymsky Val, 4, apt. 12, get what's due to me wages for July 2014 at the cash desk of Alpha LLC, located at: Moscow, st. Mikhalkovskaya, 20, sign for me and perform all actions related to the implementation of this order.

Authorized signature

E.V. Ivanova

This power of attorney, in the manner prescribed by paragraph 4 of Article 185.1 of the Civil Code of the Russian Federation, was certified by me, the General Director of Alpha LLC, Alexander Vladimirovich Lvov, on September eighteen, two thousand and fourteen.

______________ A.V. Lviv

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Power of attorney for an employee to represent a legal entity as a plaintiff, defendant, third party in arbitration courts and other judicial bodies

POWER OF ATTORNEY No. 1

Kirov on the third of March two thousand and ten

Ivanov Ivan Ivanovich, Deputy Director of LLC “Center for Economic Analysis and Expertise”,

living at the address: Kirov, st. Ivanova, house No. 13, apartment No. 13, passport series 32 02 No. 111111, issued by the Department of Internal Affairs of the Pervomaisky district of Kirov on November 9, 2005.

that he is authorized represent interests LLC "Center for Economic Analysis and Expertise", located at the address: Kirov, Drelevsky St., 18 and conduct all affairs on his behalf and in his interests with his participation as a plaintiff, defendant, third party in arbitration courts and others judicial authorities, including when considering the case on the merits, as well as in the appellate, cassation and supervisory authorities.

Within the framework of this instruction all rights granted that are granted by law to the plaintiff, defendant and third parties, including the right to sign a statement of claim, respond to statement of claim, applications for securing a claim, filing a claim, changing the subject or basis of the claim, acknowledging the claim, full or partial waiver claims, concluding a settlement agreement and an agreement on factual circumstances, transferring the case to arbitration court, the right to appeal judicial acts, sign a statement of protest, demands enforcement judicial act, presentation writ of execution for collection, with the right to appeal the actions of the bailiff, as well as the right to collect, prepare, receive and sign any documents necessary for the execution of this order, the right to perform all other actions related to the execution of this order.

Director of Center for Economic _____________ Trudonoshin A.V.
Analysis and Expertise"

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Power of attorney to represent the interests of the taxpayer in the tax inspectorate of the Federal Tax Service

Sharazh-Montazh LLC in relations
with the Inspectorate of the Federal Tax Service of Russia No. 123 for Moscow
Moscow city, June thirtieth two thousand eight

Society with limited liability"Sharazh-Montazh", TIN 7701234578, KPP 770101001, represented by General Director Ivan Ivanovich Ivanov, acting on the basis of the Charter, in accordance with Article 29 of the Tax Code of the Russian Federation, trusts the chief accountant Tatyana Petrovna Petrova to represent his interests in relations with the Inspectorate of the Federal Tax Service of Russia No. 123 in Moscow.

In order to fulfill this order Petrova Tatyana Petrovna are provided the following rights:
– submit to the Inspectorate of the Federal Tax Service of Russia No. 123 for Moscow tax returns, calculations for advance payments, financial statements, letters, requests, as well as any documents and information requested by the tax authorities about Sharazh-Montazh LLC and its counterparties;
– receive from the Inspectorate of the Federal Tax Service of Russia No. 123 in Moscow requirements, certificates, acts, decisions based on the results of the inspection, as well as other documents addressed to Sharazh-Montazh LLC;
– provide explanations to employees of the Inspectorate of the Federal Tax Service of Russia No. 123 for Moscow on issues arising during the tax audits;
- do other things legal actions and in other ways represent the interests of Sharazh-Montazh LLC in the Inspectorate of the Federal Tax Service of Russia No. 123 for Moscow on issues related to the implementation of this order.

This power of attorney is valid until December 31, 2008 (December thirty-first, two thousand and eight).

Passport details of the representative Petrova Tatyana Petrovna: series 48 01 No. 191141, issued passport office No. 2 Department of Internal Affairs of the Vidnoye district, December 13, 2004.

Petrova Tatyana Petrovna lives at the address: 112361, Moscow, Minfina proezd, 5, apt. 5.

Signature of Petrova’s representative ________________ / T.P. Petrova /

I certify

General manager
LLC "Company" ..................... ________________ / I.I. Ivanov /

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Power of attorney to conclude contracts on behalf of the company

Usually, according to the charter of a company, only the sole owner has the right to represent its interests and enter into transactions on its behalf without a power of attorney. executive body- for example, the general director. This corresponds to paragraph 1 of the Civil Code, according to which a legal entity acquires civil rights and takes over civic duties through its bodies acting in accordance with the law, other legal acts and constituent documents. But in practice, with a large volume of contracts, it can be difficult to ensure that each of them is signed directly by the head of the company. In these cases, other persons can also enter into transactions on behalf of the company, for example, deputy general directors, sales and purchasing managers, etc. But for this they power of attorney required.

POWER OF ATTORNEY No. 11-10
1

2 , 3 , Limited Liability Company "Alpha", TIN 7701025478, location: 125375, Moscow, st. Svobody, 63a, building 1, created and operating in accordance with the law Russian Federation, registered by the Federal Tax Service of the Russian Federation No. 33 in Moscow on February 1, 2007 under the main state registration number 1077733700113, hereinafter referred to as the “Company”, represented by Ivan Petrovich Ivanov, General Director of the Company, acting on the basis of the Charter, authorizes with this power of attorney Alexey Alekseevich Alekseev, passport 45 03 No. 680564, issued on September 3, 2002 by the Shchukino Department of Internal Affairs. Moscow, unit code 772-099, registered at the address: Moscow, st. Marshala Vasilevsky, 100, apt. 111 enter into, on behalf of the Company, contracts for the production of customer orders and the supply of printed representative and advertising products produced by the Company (business cards, letterheads, envelopes, folders, notepads, postcards, leaflets, booklets, stickers, posters, wobblers) provided that the contract price does not exceed five hundred thousand (500,000) rubles.

4 In order to fulfill this instruction, Aleksey Alekseevich Alekseev is authorized to carry out all necessary actions, including signing the agreement and its annexes, agreements on changing the terms of the agreement, as well as submitting, signing and receiving all documents related to the execution of agreements specified in this Power of Attorney, and allow controversial issues arising during the execution of contracts specified in this Power of Attorney.

6 The Power of Attorney is valid until the first of April two thousand and eleven inclusive.

7 Signature of representative A.A. Alekseev Alekseev I certify

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Description of the power of attorney

1 The date of issue of the power of attorney is a mandatory detail. The absence of which entails the nullity of any power of attorney (clause 1). There are no requirements in the legislation for the date to be indicated in words. But this option is preferable. He came from notarial practice. Because it eliminates any doubt. And controversy over the issue exact date issuing a power of attorney.

2 According to paragraph 1 of Article 185 of the Civil Code, a power of attorney is a written authority issued by one person to another person for representation before third parties. Therefore, the power of attorney must indicate the person issuing the power of attorney and the person to whom it is issued.

3 The right of a representative to carry out transactions can be limited in a power of attorney.

4 In the text of the power of attorney the clear will of the principal must be traced delegate a certain amount of authority to a representative.

5 The fact that a power of attorney was issued without the right of substitution - optional clause.

6 The validity period of the power of attorney is not a required detail.. If the period is not specified, then the power of attorney remains valid for a year from the date of its execution.

7 The signature of the person in whose name the power of attorney is issued is not required..

8 Power of attorney on behalf of legal entity issued under the signature of its manager or other person. Authorized for this by its constituent documents. With this company's printing application(). A power of attorney without a signature and seal is invalid.

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Power of attorney for the head of the branch

The heads of branches are appointed by a legal entity and act on the basis of its power of attorney (paragraph 2, paragraph 3, article 55 of the Civil Code of the Russian Federation, paragraph 2, paragraph 4, article 5 of the federal laws of December 26, 1005 No. 208-FZ “On joint stock companies"and dated 02/08/1992 No. 14-FZ "On Limited Liability Companies"). Hence, a document confirming the authority of the head of the branch act on behalf of the company (including making transactions), is not a regulation on a branch, but a power of attorney, which is issued by the sole executive body of the company that opened this branch.

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Power of attorney for participation in the general meeting of LLC participants

According to paragraph 2 of the Federal Law of 02/08/1998 No. 14-FZ “On Limited Liability Companies” (hereinafter referred to as the Law “On Limited Liability Companies”), company participants have the right to participate in the general meeting in person or through their representatives. Representatives of company participants must present documents, confirming their proper credentials. With this document is a power of attorney. Therefore, if a representative of a participant who appears at the general meeting does not present a power of attorney, the company has the right to not allow him to attend the meeting. And if he was nevertheless admitted, his lack of a power of attorney gives grounds for the company's participants to subsequently challenge the decisions made at this general meeting due to the lack of a quorum of the meeting (minimum required quantity votes at the general meeting). That is, it is considered that participants who sent other persons to the meeting on their behalf without a power of attorney did not take part in the meeting either personally or through representatives.

POWER OF ATTORNEY No. 13-10
Moscow city, April 1st two thousand and ten

Limited Liability Company "Alpha", TIN 7701025478, location: 125375, Moscow, st. Svobody, 63a, building 1, created and operating in accordance with the legislation of the Russian Federation, registered by the Federal Tax Service of the Russian Federation No. 33 in Moscow on February 01, 2007 under the main state registration number 1077733700113, hereinafter referred to as the “Company” represented by Ivanov Ivan Petrovich, General Director of the Company, acting on the basis of the Charter, authorizes with this power of attorney Maria Nikolaevna Nikolaeva, passport series 45 00 No. 655111, issued by the Koptevo Department of Internal Affairs of Moscow, date of issue 02.28.2001, division code 772-016, residing in address Moscow, Mikhalkovskaya street, building 60, apartment 70, represent the Company at annual and extraordinary general meetings of participants of the Gamma Limited Liability Company, which will be held in 2010.

Within the framework of this power of attorney, Maria Nikolaevna Nikolaeva has the right to participate in general meetings of the Gamma Limited Liability Company and exercise all the rights of a participant in this company on behalf of the Company, including voting on any issues on the agenda general meeting, vote on the election of the chairman of the general meeting, take part in the discussion of issues on the agenda of the general meeting, sign any documents related to the holding of the general meeting, receive all necessary certificates and documents, copies of the minutes of the general meeting, perform all actions related to the implementation of this instruction .

The power of attorney was issued without the right of substitution.

The power of attorney is valid until the thirty-first of December two thousand and ten, inclusive.

Signature of representative M.N. Nikolaeva Nikolaeva I assure

General Director of Alpha LLC /I.P. Ivanov/

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Power of attorney for state registration of changes in information about the company contained in the Unified State Register of Legal Entities

A power of attorney is required for representation in tax office documents for the purpose state registration changes made to constituent documents company, and other information about the company contained in the Unified State Register of Legal Entities (for example, information about its director when he changes, or when the current director changes his last name, passport details, etc.) and subsequent receipt of registration documents from the inspectorate.

POWER OF ATTORNEY No. 15-10
Moscow city, April 1st two thousand and ten

I, Ivanov Ivan Petrovich, passport series 45 05 No. 408850, issued by the Yuzhnoye Tushino District Department of Internal Affairs of the city of Moscow, date of issue May 22, 2002, department code 772-085, registered at the address: Moscow, Turistskaya street, building 15, building 1 , apartment 80, which is General Director Limited Liability Company "Alpha" (location: 125375, Moscow, Svobody St., 63a, building 1, registered by the Federal Tax Service of the Russian Federation No. 33 for Moscow on February 1, 2007 under the main state registration number 1077733700113 ), with this power of attorney I authorize Maria Nikolaevna Nikolaeva, passport series 45 00 No. 655111, issued by the Koptevo Department of Internal Affairs of Moscow, date of issue 02/28/2001, department code 772-016, registered at the address Moscow, Mikhalkovskaya street, building 60, apartment 70, to be my representative in the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for the city of Moscow on the issue of state registration of changes in the Charter of the Limited Liability Company "Alpha", as well as changes in other information about the Limited Liability Company "Alpha" contained in the Unified State register of legal entities.

Within the framework of this power of attorney, Nikolaeva Maria Nikolaevna is granted all the rights that are granted Federal law dated 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs" (V current edition) to the applicant during state registration of changes made to the constituent documents of a legal entity and changes to information about a legal entity contained in the Unified State Register of Legal Entities, including the following rights: to submit documents related to state registration and to receive documents related to state registration ( including, a receipt for receipt of documents, a document confirming the fact of making an entry in the Unified State Register of Legal Entities, a decision to refuse state registration, a copy of the charter of the Limited Liability Company "Alpha"), sign and perform all other legal actions related to fulfillment of this order.

The power of attorney was issued without the right of substitution.

The power of attorney is valid until the first of April two thousand and eleven inclusive.

Signature of representative M.N. Nikolaeva Nikolaeva I certify

General Director of Alpha LLC I.P. Ivanov

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Power of attorney to receive goods and materials

The company has the right to issue a power of attorney in form M-2 to any person to receive goods and materials

and not just the employee.

Note: Decision of the Supreme Court of the Russian Federation in decision dated 06.06.2011 No. GKPI11-617.

The issue of issuing a power of attorney to receive goods and materials was considered. values ​​of goods and materials, which, according to paragraph 2 of paragraph 1 of the Instruction of the Ministry of Finance of the USSR of January 14, 1967 No. 17 “On the procedure for issuing powers of attorney for the receipt of inventory items and their release by proxy,” can only be issued to employees of the organization. This is not provided either Civil Code RF, nor the Federal Law “On Accounting”. Supreme Court admitted this norm inactive.

Is it possible to not certify powers of attorney using unified forms No. M-2 and No. M-2a with the signature of the chief accountant and the seal of the organization?

No, you can't. If powers of attorney on forms No. M-2 and No. M-2a are approved by the head of the organization as a working document, then it is understood that all fields and columns of these forms must be filled out. And the forms No. M-2 and No. M-2a provide, in particular:

• signature and transcript of the signature of the chief accountant;
• space for printing.

Therefore, the power of attorney must be certified by the signature of the chief accountant and the seal of the organization.

If you do not want to put a stamp on the power of attorney in form No. M-2 or No. M-2a and have it endorsed by an accountant, then develop your own power of attorney form. Do not indicate the place for the accountant's seal and signature.

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Power of attorney from the buyer's representative under the building purchase and sale agreement

Will be needed to purchase real estate through a representative of the organization under a purchase and sale agreement.

Draw up a power of attorney free form. A power of attorney is necessary to confirm the employee’s right to complete a transaction for the purchase and sale of real estate. Indicate the details of the employee (position, full name, passport details) whom the organization trusts to conclude the purchase and sale agreement for the building.

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In order for a company employee to represent its interests in the federal tax office, it is necessary to register special document– powers of attorney.

With it, the authorized employee is automatically endowed with a number of rights, namely: receiving and transferring important official documents, as well as performing the required steps in carrying out the task.

To ensure the interests of an individual entrepreneur or private person in the tax office, you can also use the service of an attorney from your company. To do this, it is enough to issue a power of attorney form in the name of the authorized person.

It is not necessary that such a person should be assigned to carry out responsible matters in the organization; it could be an ordinary courier whose tasks include delivering documents.

IN legal practice there is no exact power of attorney template yet state standard. IN present moment a document containing specific points. So, for all document samples it is necessary requirement written completion of the form. At the same time, no one canceled the option of printed text typing, which is the basis of the document.

If the form is filled out by an individual entrepreneur, such a guarantor must be certified by a notary office. The required details are personal signature manager, as well as the official seal of the company. The data must be filled out on paper issued by the organization. This clause automatically grants a power of attorney legal force.

The main points included in the document for the tax office:

• name of the power of attorney;
• date of registration and population point to which the document applies;
• company details, including tax identification number and checkpoint;
• identification of the person delegating authority;
• identification of the person with authority;
• list of rights for transfer of powers.

When drawing up a power of attorney for the tax office, you must indicate the validity period of the document. If this item miss, the power of attorney will automatically expire in exactly one year.

Also, when filling out the form, it is worth keeping in mind that the number of authorized persons may be more than one. At the same time, the document additionally records the data of each of these persons.

If the person transferring powers decides to liquidate the power of attorney, then to do this it is necessary to send a letter to the tax service notifying about the termination of the document.

Drawing up a power of attorney document in 2016

Basically, the use of a power of attorney for the tax office is resorted to in order to obtain required package documents from tax authorities: various types of certificates, copies statutory document organizations. But you shouldn’t rely on luck, because the tax authorities may request a power of attorney even when submitting the necessary documentation.

Download samples of power of attorney to the tax office for receiving and submitting documents

Sometimes there is a need for adjustments reporting documentation. This is usually due to the replacement of the cash register tape, when receiving or transferring a package of documents and other points. IN in this case A private individual can initially register all powers in a power of attorney.

In the event that the actions of the attorney regarding the transactions being carried out will contribute to a change in State Register, a notarized power of attorney is required.

Currently, the services provided in notary institutions are not cheap. The approximate payment for a simple certification of a document reaches one thousand rubles. Naturally, the more positions listed for delegation, the higher the cost of the service. Moreover, for each type of organization there is separate system payment.

Procedure for transferring responsibility

In order to complete the transfer procedure, you must fill out new form powers of attorney. Such a document must contain the following information is provided:

• a note about the upcoming procedure for transferring responsibility;
• indicating only those powers that are reflected in the main document;
• validity period coinciding with the validity period of the main document;
• Notarization is required.

When registering a transfer of responsibility, you need to take into account the fact that notary officers carefully check the document for compliance with the points listed above.

1. How to write a power of attorney for the tax office
2. Duration of the power of attorney
3. Certificate of power of attorney for the tax authority
4. Sample power of attorney to the tax office
5. Download a sample power of attorney to the tax office

A tax power of attorney allows the authorized person to represent the interests of the taxpayer at the tax office: to collect and transfer documents, and to perform actions related to this assignment.

How to write a power of attorney for the tax office

This power of attorney is drawn up in an ordinary in writing. The power of attorney form includes the following information:

• title of the document;
• date and city of issue of the document (if the date is not specified, the power of attorney is invalid);
• name of the organization that issued the document (in full form), its checkpoint and tax identification number;
• Full name of the person whose powers will be transferred;
• Full name of the trusted person, his registration and passport details;
• list of rights that are granted;
• validity period of the power of attorney;
• signature of the authorized representative;
• signature of the author of the document (with transcript).

Duration of the power of attorney

The validity period of a power of attorney is not limited by law. If the period was not specified in the document, then the document is valid for a year.

Certificate of power of attorney for the tax authority

A tax power of attorney from a legal entity is issued by a director or other person with appropriate authority. Moreover, the document does not require notarization, unlike a power of attorney issued by an individual taxpayer or individual entrepreneur.

Sample power of attorney to the tax office

POWER OF ATTORNEY

Limited Liability Company "Startrekker", INN 5020356103, KPP 509765001, represented by director Stepan Mikhailovich Akakinov, with this power of attorney authorizes accountant Irina Mikhailovna Antoshkina, passport series 4312, No. 579746, issued by the Department of Internal Affairs of the Pervomaisky district of Kirov, registered at the address: Kirov , st. Petrovskaya, 28 to represent the interests of the company in the inspection of the Federal Tax Service of Russia No. 5 for the city of Kirov.

To perform representative functions, Irina Mikhailovna Antoshkina is granted the following powers:

Receive acts, requirements, certificates, decisions on the results of inspections and other documents that are addressed to Startracker LLC;

Represent accounting and tax reporting, letters, requests, statements and other documents required by the Federal Tax Service;

Provide the required explanations to the tax inspectorate on all issues that arise during the audit process;

Act in situations related to the execution of this order.

This power of attorney is valid until March 10, 2016 (March tenth two thousand and sixteen).

Signature of the authorized representative I. M. Antoshkina Antoshkina I certify.

The tax preparer has the right to revoke the power of attorney. A fiduciary may waive the right to represent someone before the tax authorities.

A power of attorney for the tax authorities is a document that gives the power of attorney the right to represent the interests of another person or organization. The authorized person has the right to receive necessary documents, perform any actions related to the order. The paper itself specifies all the powers vested in the representative.

Previously, the legislation specified a limitation on the validity period of a power of attorney. It could be valid for no more than three years. Now this limitation removed, and the deadline no longer matters. In order for the document to have legal force and provide all necessary rights to the authorized person, it must be drawn up accordingly.

Why is it needed?

Power of attorney required to transfer the rights to represent interests in the tax office to another person. The trustee or principal may be a group of persons. The purposes may be different: for submitting and receiving documentation, for KKM registration, to replace EKLZ, to submit a package of documents from an individual entrepreneur or company for registration, etc.

Only the head of the company or an authorized representative has the right to submit documents to the tax office on behalf of a legal entity.

If the documents are not submitted by the taxpayer himself, then for submission to the Federal Tax Service financial statements and declarations, his representative must have the appropriate power of attorney. Without this document, reporting will not be accepted or considered.

The representative is authorized, but at the same time he is obliged to notify the principal about this. The only exception may be a ban on such an action in the document itself.

A power of attorney can be issued V unilaterally , that is, the consent of the trusted person is not necessary. This document can only be issued to a citizen recognized as fully capable.

For whom and by whom is it formed?

A power of attorney can be issued to any employee of the company chosen to represent the interests of the organization:

• Based on the Tax Code (Article 29), represent a legal entity in resolving issues related to tax collections, only a representative who has the appropriate power of attorney has the right. At the same time this document V mandatory must be formatted accordingly.
• Representative individual or an individual entrepreneur upon settlement tax issues must also be provided with the appropriate paper.

The procedure for submitting reports to the Federal Tax Service via the Internet by proxy is discussed in the following video:

In what cases is it necessary to notarize?

In 2013, the procedure for issuing a power of attorney by legal entities was significantly simplified. In accordance with these changes, even a person without a proper mark in the company has the right to represent the company. constituent documentation organizations.

The Tax Code does not indicate that the power of attorney must bear the company's seal.

Previously, when drawing up a document, it was required to bear the signature of the chief accountant. This clause has now also been abolished.

It should be clarified that if a representative of a legal entity, in accordance with the new procedure, can only have with him a document signed by the head of the organization, then the authorized person is obliged to present a document certified by a notary. This moment is prescribed in Article 29 of the Tax Code of the Russian Federation.

What information do I need to provide?

A power of attorney for the Federal Tax Service must be drawn up in writing special form or in accounting software. In this case, the type of form itself does not matter.

The text should contain:

• Title of the document.
• Date and place of issue. These data must be written in words; without them, the document will be considered invalid.
• Full name of the organization transferring rights.
• Full name of the principal.
• Full name of the representative.
• List of transferred rights.
• The period during which this document is valid.
• Representative's signature.
• Signature of the principal with transcript.

A power of attorney from a legal entity remains valid within one year, if the deadline is not specified in the document itself.

When a representative draws up a transfer of power to a third party this fact must be certified by a notary. The validity period of this document cannot exceed the period of the initial agreement.

On business power of attorney a special seal and signature of the notary are placed for certification, while the presence of a seal is not required on a document from an organization.

The thing is that the Tax Code only says about certification by signature, but nothing is mentioned about the seal. However, in many others normative sources, which, however, do not relate to Tax Code, it is clearly stated that the seal must be affixed. For example, in the Arbitration Procedural Code and in the Law “On Enforcement Proceedings”.

The Tax Code of the Russian Federation (Article 29) specifies that the taxpayer’s intermediary is forced to act based on a power of attorney, which is approved taking into account the provisions civil legislation. True, it is in civil code nothing is said about printing. The question arises, what to do in this case? It would be better to put a stamp on the document in order to avoid possible inconsistencies in the future. The presence of a seal is personal law the principal, but if the company still has it, then its imprint will not hurt in any case.

According to legal requirements, only the director can represent the interests of an LLC, and the interests of an individual entrepreneur can be represented by the individual entrepreneur himself. This requirement also applies to the presentation and receipt various documents with the tax authorities. In cases where a director or entrepreneur cannot independently perform specified actions, it is allowed to represent their interests by other persons who have a power of attorney.

Procedure for drawing up a power of attorney (+ sample)

A power of attorney to receive or submit documents to the tax authorities is drawn up in writing. It should be remembered that if the documents involve making changes to the Unified State Register of Legal Entities, then the power of attorney for their submission or receipt must be certified by a notary. For example, filing an application to change the main type of activity. This rule applies to both individual entrepreneurs and legal entities. In all other cases, in notarial form There is no need for a power of attorney. For example, you can surrender it using a simple written power of attorney.

Regardless of the form of the power of attorney, it must contain the following mandatory data:

• Name – “Power of Attorney”;
• Date and place of compilation;
• Passport details of the individual entrepreneur or full details of the legal entity indicating the name of the manager’s position and his full name;
• Full name and passport details of the authorized person;
• List of powers of the trustee - it is advisable to indicate all actions and types of documents that he can submit and receive;
• Indication of the possibility or prohibition of transfer of trust;
• Duration of the power of attorney.

The power of attorney must be certified by the signature of the head of the legal entity or individual entrepreneur, as well as by a seal. It is permissible to issue a power of attorney in simple written form in letterhead organization, but at the same time all the requirements for mandatory details and assurances are maintained.

Advice: if the power of attorney is mandatory notarization, then there is no need to compose it yourself, since the notary already has the necessary template.

Nuances of a power of attorney for the tax authorities

Despite the fact that the legislation clearly defines the procedure and content of a power of attorney to represent interests, in practice certain difficulties often arise when submitting documents to the tax authorities. For example, tax authorities may refuse to accept reporting if the power of attorney does not specifically state the authority to provide certain reporting, for example, reporting on value added tax. To avoid refusal to accept documents by power of attorney, it makes sense to clarify in advance with the tax office what powers the power of attorney should contain to submit certain documents.

In addition, it is often of fundamental importance for tax authorities that the power of attorney indicates specific powers to represent interests specifically in tax service, for example, “... to represent the interests of the individual entrepreneur Employed S.P. at MIFNS No. 46 in Moscow.” Therefore, it makes sense to divide the powers of the trustee into several powers of attorney. For example, one by one he can represent the interests of the company in the tax service with full list powers, and on the other to make other transactions, for example, to enter into agreements under which it is provided.

Do not forget about the validity period of the power of attorney. Maximum term The validity of the power of attorney is three years, and if the period is not specified in the power of attorney, then it is considered issued for one year. Moreover, for tax authorities it does not matter when the power of attorney was made, the main thing is that by the time you contact them it is valid. For example, an entrepreneur can issue a power of attorney in September 2016, according to which his authorized representatives will carry out.

Powers under a power of attorney can be delegated as follows: in full, and in a certain part, but only if the power of attorney does not prohibit sub-assignment. For example, an individual accountant has a power of attorney to represent the interests of a legal entity in the tax service and in off-budget funds. To speed up the reporting process, he, on the basis of his power of attorney, can issue his assistant a power of attorney to represent the interests of the individual entrepreneur in the Pension Fund of the Russian Federation, where he can find out the contributions to pension fund and what has already been paid to them.

The transfer of powers under a power of attorney is also formalized by a power of attorney, and the form of the document must be the same as in the main power of attorney, that is, if the power of attorney from an individual entrepreneur was issued by a notary, then the transfer of power under it is also carried out in notarial procedure. To exercise his powers, the second authorized person must provide his power of attorney and a copy of the first power of attorney.