Cancellation of seals for legal entities. Law on the Abolition of Seals

Printing is an integral part of the work of each legal entity. In 2015, the State Duma passed a law according to which the use of round seals in the course of the work of legal entities became unnecessary. The innovation resulted in a number of consequences related to practical activities.

Cancel round printing

The cancellation of printing for legal entities caused a lot of unrest 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 assurance?" The law gave the repeal of seals No. 82-ФЗ of 06.04.2015. It details how the organization should work from the moment the law is passed, whether it is necessary to put a stamp on the contract, and also on documents of tax, accounting and primary reporting. Also, the law on the abolition of seals explains the procedure for stating such marks on powers of attorney, allowing to represent the interests of a legal entity in court.

Should society have a seal

The need to use such requisite by society is prescribed in its charter. Organizations such as LLC and JSC do not have to have a round seal on the basis of federal law No. 82-FZ of 06.04.2015. Also, since April 7, 2015, companies have a duty to prescribe in the statute the fact of having 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 come into force, societies that have a note in their charter about the existence of a round press, no edits are necessary. As for organizations that were established before April 7, 2015 and do not have a corresponding note in their documentation, they are encouraged to update 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 the companies formed after April 7, 2015, they have the right to have a stamp, but for them it is not necessary.

When printing is necessary, and when not

The company must print in the following cases:

- if it becomes necessary to leave a pledge with the pledgor under the protection of the lock and seal of the pledgee,

- when the educational organization certifies the documents on education,

- if the documents are submitted for registration under a lease contract for a building or building for more than a year, then they must be certified with a seal, but only on condition that this method is prescribed in the statute,

- an information message is sent to the customs body in a package with other documents on the payment of excises for goods marked by the Customs Union and imported into the territory of Russia from the territory of the union state.

The cancellation of the press for legal entities made necessary amendments to a number of laws. Some of the by-laws still require the availability of it. Cases when the bylaws require the marking on the documents, the legal entity should be perceived as optional. But state bodies, banks and other structures can still demand printing on documents.

Registration of an act of accident

The cancellation of seals allows you not to put it in the drawing up of an act on an accident. This method of assurance is used only if it is prescribed in the charter of the company. This process is regulated by part 5 p. 230 of the LC RF.

Registration of work books

In accordance with the rules of keeping the work record book, when the employee is fired, all the entries that were made in the course of his work must be certified with a seal. The cancellation of the obligation of printing introduced corrections into this procedure. Now the data about the employee is certified with a stamp belonging to the personnel service. Rostrud believes that replacing the round seal with another one does not violate the Labor Code and does not infringe 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 confirmatory.

Registration of the sheet of incapacity for work

Each sheet of incapacity for work includes a separate field for printing. But its format and content are not spelled out in any rules. The abolition of seals led to the fact that on this document the stamp is placed only at the discretion of the employer and in the presence of the organization.

To bet or not to bet? That is the question!

Making out the documents confirming the attraction of foreign employees, the employer certifies them only in case if it is stipulated in the charter. As for the staffing schedule, the cancellation of the obligation to print economic companies resulted in the complete absence of the need to authenticate this document. The amendments also touched upon the principle of formalizing an employment contract. The abolition of the organization's seal now implies that there is no need to certify the employment contract with a stamp.

Printing on primary documents

The Tax Code and the Accounting Law do not contain any information about the need to print on the organization's primary documents , even those indicating the costs of taxation of profits. But there are cases when the compulsion of assurance is established by the procedure for filling in a particular form, or by the form itself, or by the format of the provision of the primary document developed by the taxpayer's forces. In connection with this delicacy, taxpayers are advised to warn their counterparties about the need to certify the document, if this is stipulated in the form of this document. Also, the cancellation of seals for legal entities forces taxpayers to make sure beforehand that the counterpart also needs a seal.

Submission of reports to the Tax Inspectorate

The duty of each taxpayer is the timely delivery of the declaration in accordance with the form approved by the Federal Tax Service of Russia and coordinated with the Ministry of Finance of Russia. If the organization submits reports in paper format, then printing is mandatory. This rule is governed by the instructions of the tax authority, which include the rules for filling in declarations. The abolition of seals has led many legal entities into confusion, which led to the frequent absence of important requisites on the submitted declaration and, as a consequence, to its rejection.

In connection with the existence of a rule that prescribes the mandatory prescribing of cases involving the printing of a seal in federal laws and the provision of the said requirement with the norms of by-laws, a paradoxical contradiction arises. Legal force on the side of the law, that is, contradictory by-laws are not taken into account. However, in order not to risk, thinking that the abolition of the seal of economic societies concerns this situation, it is recommended to always certify the document with a wet seal, until there are explanations from the competent authorities or changes in the relevant orders will not be made. At the same time, as a recommendation, a request is made to include information on the presence of a stamp in the organization's charter.

Reporting for the FIU

According to the Law on Insurance Contributions, certification of the reporting filed with the Pension Fund of the Russian Federation is not required. This provision extends to the filling of forms such as RSV-1 RPF. But, despite this, there is a field in the form itself, presupposing the production of a seal. In this regard, the lack of assurance on RSB-1 of the FIU results in rejection by the receiving body. Also, making corrections in the process of filling in the calculation assumes the obligatory certification of edits by the seal.

How to submit a report to the FSS and not receive a deviation

If you study the procedure for filling out reports for filing in the social insurance fund in the form of 4-FSS, you can understand that the need to confirm the correctness of the data seal exists. In the same way as in the case of data that have undergone changes in the RSF-1 form of the FIU, the required information is required to be corrected in a document containing calculations on contributions to the social insurance fund. As for the documents requested by the Tax Inspectorate, according to the form describing the requirements for the provision of documentation, the organization must submit copies of those papers that are necessary for inspections, certified by the signature of the head and the appropriate seal, in the event that another provision is not provided for by the legislation of the Russian Federation.

Is there a need to certify a power of attorney

In accordance with the general rules in the tax relations , to represent the organization is authorized representative on the basis of a power of attorney issued in accordance with the norms of civil legislation. Article 185 of the Civil Code of the Russian Federation does not contain requirements for the mandatory availability of a seal on a power of attorney of this level.

Do I need a seal on the information message required to pay the excise

As for information messages aimed at paying excise duty on the marked goods entering 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 necessity to certify an 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 caused the cancellation of seals, and for whom it is relevant

The cancellation of the seal of the organization applies exclusively to companies with the form of ownership of JSCs or LLCs. On a mandatory basis, it must be available to non-profit and government organizations. As for legal entities that have the opportunity not to use the seal, if they wish, they can carry out their activities with its application. To do this, you simply need to register this fact in the charter, and then the abolition of the press of the society will not raise questions. Until the various departments and ministries give official explanations, it is not recommended to destroy this instrument of paper certification. A certain group of documents is best to be permanently stamped, in order to avoid the variant of their rejection by the host service.