In accordance with the law, the official representative of the organization, in addition to its head, can be any natural person or company that has the appropriate power of attorney. The procedure for filling out these documents is regulated by law in general terms only and the organization can issue power of attorney of any form, certified by the seal and signature of the director. The obligatory requisite is the date of execution, without which the document does not have legal force. The validity period can be any period of time not exceeding three years, if it is not specified, then a power of attorney to represent the interests of the organization It is considered valid for a year from the date of issue. Also, when registering, it is important to fully indicate the passport details of the authorized person. The text of the document should not contain abbreviations, all numbers must be written both in numbers and in words. Compliance with these rules will allow the trustee to avoid misunderstandings upon presentation of the document and to perform the assigned actions on time.
A power of attorney to represent the interests of the organization is issued for a one-time action (receipt of a document, conclusion of a transaction); regular performance of homogeneous operations (reporting, receiving correspondence). In addition, a general power of attorney may be issued to the employee , which implies the transfer of all or most of the rights that the manager has.
A power of attorney to represent the interests of the organization is not subject to mandatory notarization , unless the employee is delegated authority to manage the company's real estate assets and vehicles, transfer the rights received, and also in some other situations determined by law. It should be noted that powers of attorney issued to employees for major transactions or representation in another city, as well as branch directors, are recommended to be certified by a notary public. This will serve as an additional guarantee of the legality of the proxy’s actions and will become a weighty proof in court in case of a problem situation.
The only power of attorney to represent the interests of the organization , for which a unified form is provided, is intended to obtain material values. It is the primary accounting document and is required for use. In addition to the seal of the enterprise and the signature of the head, this power of attorney is also certified by the signature of the chief accountant.
The most common power of attorney to represent LLC interests or a joint-stock company is issued to accounting staff or an outsourcing company for interaction with tax authorities and extra-budgetary funds. This document can delegate to the authorized representative a wide variety of powers: providing reports, obtaining extracts from the Unified State Register of Legal Entities and decisions of tax authorities, presence when reviewing materials of desk checks, etc. A power of attorney to submit reports should be presented not only with the personal accountant's account, but also when sending electronic documents through an outsourcing company. In this case, the document must be submitted to the tax inspectorate or extra-budgetary fund before the transfer of reports. Methodological recommendations of the Federal Tax Service (Appendix No. 1) contain a form of power of attorney, which includes all the necessary powers.
A power of attorney issued by a legal entity must strictly comply with the scope of the charter. There are also powers that the organization is not entitled to delegate. These include the transfer of taxes, redress, and some others. It is worth noting that in accordance with the letter of the Federal Tax Service No. -22-6 / 627, a power of attorney to represent the interests of the individual entrepreneur is drawn up in the manner prescribed for organizations (subject to the availability of a seal).