Printing is an integral part of the work of each legal entity. In 2015, the State Duma adopted a law according to which the use of round seals in the work of legal entities became optional. The innovation entailed a number of consequences related to practical activities.
Cancel round stamp
The abolition of the press for legal entities caused a lot of excitement and misunderstanding in the business industry. First of all, the leaders and representatives of the economic sector of the organization asked the question: “Is the use of seals canceled for all procedures or are there documents that are not valid without certification?” Answers were given by the law on the abolition of seals No. 82- dated 04/06/2015. It describes in detail how the organization should work since the adoption of the law, whether it is necessary to put a stamp on the contract, as well as on documents of tax, accounting and primary reporting. Also, the law on the abolition of seals explains the procedure for setting such marks on letters of attorney, which allow representing the interests of a legal entity in court.
Should society have a seal
The need for the use of such props by society is prescribed in its charter. Organizations such as LLC and JSC are not required to have a round seal on the basis of federal law No. 82-FZ of 04/06/2015. Also, from April 7, 2015, enterprises have an obligation to register in the charter the fact of the presence of a stamp. If it is absent, it is considered that the legal entity is not obliged to certify the documents in this way. Therefore, after the law has entered into force, societies that have in their charter a mark on the presence of a round seal do not need to make any changes. As for organizations that were created before April 7, 2015 and do not have a corresponding mark in their documentation, it is recommended that they replenish the charter with the required information. The need for this supplement is justified by the possible need to put a mark on the papers prescribed by law. As for societies formed after April 7, 2015, they have the right to have a stamp, but this is not necessary for them.
When printing is needed, and when not
The company is obliged to stamp in the following cases:
- if there is a need to leave a deposit with the mortgagor under the protection of the castle and the seal of the mortgagee,
- when an educational organization certifies documents on education,
- if the documents are submitted for registration under a lease contract for a building or building for a period of more than a year, then they must be certified with a seal, but only if this method is prescribed in the charter,
- an information message is submitted to the customs authority in a package with other documents on the payment of excise taxes on goods marked by the Customs Union and imported into Russia from the territory of the union state.
The cancellation of the press for legal entities forced to make appropriate amendments to a number of laws. Part of the by-laws still presupposes the need for its existence. Cases when by-laws require putting this mark on documents, the legal entity should perceive as optional. But government agencies, banks, and other entities may still require the printing of documents.
Registration of an accident report
The cancellation of seals allows you to not put it when drawing up an act of accident. This method of certification is used only if it is prescribed in the charter of the company. This process is regulated for 5 hours. 230 of the Labor Code of the Russian Federation.
Registration of labor books
In accordance with the rules of maintaining the work book, upon dismissal of an employee, all entries that were made in the process of his work must be stamped. The abolition of the obligation to print introduced adjustments to this procedure. Now the data on the employee is certified by a stamp belonging to the personnel service. Rostrud believes that replacing the round seal with another is not a violation of the Labor Code and does not infringe on the rights of the employee, since the latter receives confirmation of the fact of work in this organization. It is important to understand that only the mark that contains information about the name and location of the employer is confirming.
Disability sheet design
Each certificate of incapacity for work includes a separate field for affixing a seal. But its format and content are not spelled out in any rules. The cancellation of the seals has led to the fact that on this document the stamp is affixed only at the discretion of the employer and if the organization has one.
To bet or not to bet? That is the question!
By issuing documents confirming the involvement of foreign employees, the employer certifies them only if it is provided for by the charter. As for the staffing table, the abolition of the obligatory press of business entities entailed the complete absence of the need to certify this document. The changes affected the principle of registration of an employment contract. Cancellation of the seal of the organization now implies the absence of the need to certify the employment contract with a stamp.
Printing on primary documents
The Tax Code and the Law on Accounting do not contain any information about the need to affix a stamp on the primary documents of the organization, even those that indicate the costs of taxation of profits. But there are cases when the compulsory certification is established by the procedure for filling out a specific form, or the form itself, or the format for providing the primary document developed by the taxpayer. In connection with this subtlety, taxpayers are advised to warn their counterparties about the need to certify the document, if this is provided for by the form of this document. Also, the cancellation of seals for legal entities makes taxpayers make sure in advance that the counterparty also needs a seal.
Reporting to the Federal Tax Service Inspectorate
The duties of each taxpayer include the timely submission of a declaration in accordance with the form approved by the Federal Tax Service of Russia and agreed with the Ministry of Finance of Russia. If the organization submits reports in paper format, then stamping is mandatory. This rule is governed by the instructions of the tax authority, which includes the rules for filling out declarations. The cancellation of the seals led many legal entities astray, which led to the frequent absence of important details on the submitted declaration and, as a consequence, to its rejection.
In connection with the existence of a rule stating the obligatory registration of cases involving the issuing of a seal in federal laws and the provision of the said requirement by the norms of by-laws, a paradoxical contradiction arises. Legal force is on the side of the law, that is, conflicting by-laws are not taken into account. However, in order not to take risks, thinking that the abolition of the seal of business entities also applies to this situation, it is recommended that the document be certified with a wet seal until clarifications from the competent authorities appear or changes are made to orders appropriate to the given situation. At the same time, a recommendation is put forward to include information on the presence of a stamp in the organization’s charter.
Reporting for FIUs
According to the law on insurance premiums, certification of statements submitted to the Pension Fund of the Russian Federation is not required. This provision also applies to filling out forms such as RSV-1 PFR. But, despite this, in the form itself there is a field suggesting a print. In this regard, the lack of certification on the RSV-1 PFR leads to a refusal by the receiving authority. Also, the introduction of corrections in the process of filling out the calculation requires mandatory certification of edits with a seal.
How to submit reports to the FSS and not get a deviation
If we study the procedure for filling out reports for submission to the social insurance fund in the form of 4-FSS, then we can understand that there is a need to confirm the correctness of the data with a seal. In the same way as in the case of data that has undergone changes in the form of the RSV-1 PFR, the corrected information in the document containing the calculations of the contributions sent to the social insurance fund requires mandatory certification. As for the documents requested by the Inspectorate of the Federal Tax Service, according to the form describing the requirements for the provision of documentation, the organization must submit copies of those papers that require inspections certified by the signature of the head and the corresponding seal, unless otherwise provided by the legislation of the Russian Federation.
Is there a need for certification of power of attorney
In accordance with the general rules in legal relations of a tax orientation, an organization may be represented by a representative based on a power of attorney issued in accordance with civil law. Article 185 of the Civil Code of the Russian Federation does not contain requirements regarding the mandatory presence of a seal on a power of attorney of this level.
Do you need a stamp on the information message required to pay the excise tax
As for information messages aimed at paying the excise tax on marked goods included in the Customs Union and imported into the territory of the Russian Federation from the territory of the Union State, no changes are introduced here (specifically for payers). In this case, the need to certify the information letter with a seal is established by the Tax Code of the Russian Federation. This fact is consistent with the new requirements, which necessitates the mandatory use of the stamp.
What the cancellation of the seals led to and for whom it is relevant
Cancellation of the seal of an organization applies exclusively to companies with a form of ownership of an AO or LLC. It must be available from non-profit and government organizations. As for legal entities that have the opportunity not to use the seal, then, if desired, they can carry out their activities with its application. To do this, you just need to spell out this fact in the charter, and then the abolition of the press of the company will not raise questions. Until various departments and ministries give official explanations, it is not recommended to destroy this certification tool. It is best to constantly certify a certain group of documents with a stamp in order to avoid the possibility of their rejection by the receiving service.