What documents are certified by the seal of the organization. Printing as document props. What documents are stamped? Printing Thank You Letters
So, since all organizations must have a seal, only one question arises: on what documents must it be present? The purpose of affixing a seal is to certify the authenticity of the official's signature on documents. any general order, obliging to put a seal on all documents where there is a signature of an official, no. However, in some cases, the legislation still provides for the need to affix a seal. Let's consider some of them.
Treaty
Civil law does not require the obligatory presence of a seal on contracts. However, the provision that the agreement and amendments to it must be sealed by the parties to the agreement is sometimes included in the text of the agreement itself. In this case, the lack of printing may result in:
Recognition of the written form of the transaction as unobserved. This means that the parties will not be able to refer to evidence in disputes;
Recognition of the contract as invalid, if such a consequence is expressly stated in the contract.
Here is an excerpt from the contract, which stipulates the condition on the need for printing.
9. This agreement, as well as all annexes, additions and changes to it, are valid only if they are made in writing, signed by authorized representatives and sealed by the Parties.
Buyer: Seller:
General manager LLC "Alfa" General Director of LLC "Gamma"
Ivanov Ivanov I.I. Petrov Petrov V.P.
Printing company "Alfa" Printing company "Gamma"
It is better to stamp the seal in such a way that it captures not the entire signature, but only part of it.
Power of attorney
A seal is a mandatory attribute of a power of attorney issued on behalf of a legal entity. Without it, the power of attorney is invalid.
primary
The expenses accepted for taxation purposes and the VAT deduction must be confirmed by primary documents. All mandatory details of primary accounting documents are listed in the Accounting Law. There is no print imprint among them. However, if a unified form is approved for the primary document (for example, for a consignment note - a unified form N TORG-12), then it is necessary to apply it. And if such a requisite as a seal imprint is provided for in it, but it will not be there, then the tax authorities may consider such a document drawn up with violations, which, in turn, may lead to a refusal to deduct VAT or recognize expenses. If there is not enough imprint of its seal, then the organization can correct it at any time by putting it on the document. But if there is no print of the counterparty's seal, then there may be problems with affixing it, especially after the execution of the transaction. And then the claims of the tax authorities can be removed in court. After all, the Instructions for the application and filling out forms of primary accounting documentation are only by-laws. And the absence of a seal on documents confirming the purchase of goods (works, services) does not indicate their gratuitous acquisition. Such disputes are rare. And there are courts that take the side of the taxpayers.
If there is no unified form of the document and you use an independently developed form of the primary document, you can even not print it. But then do not include in this form the props "Place of printing".
As for the unified forms of primary accounting for labor and its payment, it is obligatory to stamp only on the following documents:
Travel certificate (form N T-10). The stamps in it certify the marks of the arrival of the seconded worker at the place of business trip and departure from it. Travel certificates that do not bear the seal of the organization to which the employees were sent on a business trip were once recognized by the court as being improperly executed and, as a result, not confirming travel expenses;
Act on the acceptance of work performed on an urgent basis employment contract concluded for the duration of a certain work (form N T-73). The seal certifies the signature of the head of the organization who approved the act, or a person authorized by him.
In the rest unified forms primary personnel documents (orders, timesheets, payrolls) do not need to be stamped.
Invoice
The Tax Code of the Russian Federation does not require a stamp on the invoice.
But when corrections are made to the invoice, they must be certified by the signature of the manager and the seal of the seller indicating the date of their introduction.
INVOICE N -- from "-" ----------------------- (1)
|
Name |
Edi- |
If- |
Price |
Price |
Therein |
tax |
Sum |
Price |
The country |
Number |
|
Fertilizer |
||||||||||
|
Total payable |
||||||||||
Nikitin (Nikitin V.A.) Alekseeva (Alekseeva T.P.)
Head of the organization (signature) (full name) Chief Accountant(signature) (full name)
Corrected: in column 4 - 40 by 45
in column 5 - 2000 by 2250
in column 8 - 360 by 405
in column 9 - 2360 to 2655
Head of the organization Nikitin Nikitin V.A.
Seal of LLC "Vasilek"
Documents submitted to tax authorities
On reports, statements, cover letters submitted to the IFTS, there must be a seal imprint, otherwise the tax authorities simply will not accept these documents.
When conducting audits, the tax authorities have the right to require you to provide documents confirming the correct calculation and timely payment of taxes. Since not originals, but copies of documents are submitted to the IFTS, they must also be certified with the signature of the head and the seal.
Employment history
The imprint of the seal is a mandatory requisite of the work book. It needs to be posted:
When registering a work book - on the first page (title page) containing information about the employee;
When changing the last name, first name, patronymic or date of birth of an employee - on the inside of the cover, which indicates the documents on the basis of which such changes are made.
Moreover, in these cases, both the seal of the organization itself and the stamp of the personnel service can be affixed.
In addition, upon dismissal of an employee, all entries made in the work book during his work in the organization are certified by the seal of the employer.
This is how the records for the time of work in the organization are certified.
Job details
|
N |
Admission information for |
Name, |
|||
|
Limited |
|||||
|
responsibility |
|||||
|
"Bun" |
|||||
|
(LLC "Bulochka") |
|||||
|
Hired |
|||||
|
accountant |
|||||
|
Transferred to position |
|||||
|
deputy chief |
|||||
|
accountant |
|||||
|
Fired on my own |
|||||
|
optional, point 3 |
|||||
|
part 1 of article 77 |
|||||
|
Labor Code |
|||||
|
Human resources department inspector |
|||||
|
Volkova V.L. Volkova |
|||||
|
Seal of OOO "Bulochka" |
|||||
|
With records in labor |
|||||
|
familiarized with the book |
|||||
|
Vasilyeva Vasilyeva |
|||||
If the document is prepared by an entrepreneur
Unlike organizations, entrepreneurs are not required to have their own seal. After all, neither the Civil Code of the Russian Federation, nor the Federal Law of 08.08.2001 N 129-FZ "On state registration legal entities and individual entrepreneurs"does not impose such a requirement on entrepreneurs. But the law does not prohibit entrepreneurs from having their own seal if they want to use it. The courts also confirm that whether or not to have a seal is a private matter for each entrepreneur. For example, it often happens that an entrepreneur has to start a seal due to the fact that counterparties want to see it on the documents they draw up. And it is easier and more profitable for him to fulfill such a request than to lose these counterparties and look for new ones. And some regulatory legal acts provide for the mandatory presence of a seal on certain documents compiled by entrepreneurs. However, what any legal act who approved the form of the document, provides for such a requisite as a seal, does not mean the obligation of the entrepreneur to have it.
If you have any doubts about whether a document needs a seal, then it is better to put it. Indeed, even if the legislation does not provide for affixing a seal on a document, and you do this, then you will not violate anything.
In accordance with the business practice that has developed in our country, it is generally accepted that a document without a seal is a dubious category, and only the mark on the document of this “attribute of power” gives it valid legal force. The presence of a seal on the document is required by the partner - the counterparty, and the bank, and officials of state bodies, which any enterprise and entrepreneur constantly has to deal with.
Therefore, on documents containing the most important information and signed by an official, a seal is placed. This certifies the authenticity of the signature and confirms the authenticity of the document.
V public institutions use the official seal (with the image of the coat of arms of the Russian Federation) and the simple seal of this organization.
An imprint of the seal depicting the State Emblem of the Russian Federation is placed on documents that require special authentication of their authenticity (it is placed on documents certifying the rights of an enterprise or officials, fixing spending Money, as well as those provided for by state legal acts).
Simple seals can have various shapes: round, square and triangular. The coat of arms is not depicted on it.
Simple seals (without the image of state symbols) are placed on certificates, passes, copies of documents, etc.
The imprint of the seal is affixed in such a way that it captures part of the personal signature of the official and is well readable.
Approximate list of documents to be stamped:
1. Acts (acceptance of work performed, write-offs, examinations, etc.).
2. Archival references.
3. Powers of attorney (for receiving commodity- material assets etc.)
4. Contracts (on deliveries, contracts, leases, etc.)
5. Travel certificates.
6. Regulations on the organization.
7. Letters of guarantee.
8. Cost estimates.
9. Certificates.
10. Charter of the organization.
11. Staffing
12 Orders on core activities and extracts from them
13 Orders on personnel and extracts from them
14 Orders for vacations and business trips and extracts from them
Organizations, enterprises and authorities develop their own list of documents to be stamped and announce it in orders or resolutions.
For example, in accordance with the Decree of the Government of Moscow of September 17, 2002 N 754-PP "On the Regulations of the Government of Moscow" (as amended on October 28, 2003, May 25, August 10, October 5, December 7, 2004) http: / /www.moskvaimir.mos.ru/records/statement/3074.html
The official seal "Mayor of Moscow" certifies the signature of the Mayor on the laws of the city of Moscow; certificates of magistrates of the city of Moscow; powers of attorney authorizing to represent the interests of the Mayor; contracts concluded on behalf of the Mayor; documents of a financial nature, thanks from the Mayor, diplomas for city awards, documents for awards and honorary titles of the city, etc.
The official seal of the "Government of Moscow" certifies the signature of the Mayor and members of the Government on documents requiring special certification: powers of attorney authorizing to represent the interests of the Government; certificates of honor of the Government; submissions and petitions for awarding orders and medals, honorary titles of the Russian Federation; bank accounts; financial documents; contracts concluded on behalf of the Government; travel certificates sent to the Government, etc.
The official seal of the "Apparatus of the Government of Moscow" certifies the signature of the head of the Government Apparatus, the first deputy, deputies of the head of the Government Apparatus, the manager of affairs of the Government of Moscow on powers of attorney; on travel certificates sent to the Government, the Mayor's Office and the Government Office; travel certificates of seconded employees of the Mayor's Office and the Government Office, the summary nomenclature of cases of the Mayor's Office and the Government Office, etc.
The official seal of the "Financial and Economic Department of the Moscow City Hall" certifies the signature of the manager of the Government, the head of the Financial and Economic Department and his deputies, the chief accountant on documents fixing the fact of spending money and material values, contracts, work books employees of the Financial and Economic Department.
The official seal of the "City Charitable Council" certifies financial documents of the Council, passports of charitable organizations, certificates of charitable programs, extracts from decisions of the Council, etc.
Seal "Management public service and personnel of the Government of Moscow" certify:
Signatures of managers and employees of the Department on work books, various certificates of a personnel nature; on copies of documents constituting the "personal files" of officials of the city's executive authorities, employees of the Mayor's Office and the Government's Office;
Signatures of the heads of structural subdivisions of the Mayor's Office and the Government's Office on travel certificates sent to the Government, the Mayor's Office and the Government's Office; characteristics; powers of attorney, etc.
The seal of the "Protocol Department of the Government of Moscow" certifies copies of administrative documents of the Mayor, Vice Mayor, Government, members of the Government.
Seal "Joint Board executive bodies of the State Authorities of Moscow and the Moscow Region" certify the decisions, copies of decisions and extracts from the decisions of the collegium.
The seal "Archive of the Government of Moscow" certifies the signature of the head of the Archive of the Government or acting in his duties when certifying the conformity of copies of documents issued from the archive with the originals stored in the archive, as well as on archival certificates compiled on the basis of documents stored in the archive.
The seal "For packages" of the Government is used when receiving and sending correspondence from the Government.
The seal "For information" of the Government Apparatus certifies the signature of the first deputy head of the Government Apparatus on certificates issued to civil servants of the city of Moscow.
The seals "For packages" and "For documents" of the First Department of the Government are used in the office work of the First Department of the Government, and are stored there.
The stamps "Second Directorate of the Government of Moscow" and "For packages" of the Second Directorate of the Government are used in the office work of the Second Directorate of the Government, and are stored there.
At the same time, Russian legislation in a number of cases specifically stipulates the sealing of signatures.
In accordance with the provisions Civil Code RF (hereinafter referred to as the Civil Code) an agreement is an agreement between two or more persons on the establishment, modification or termination of civil rights and obligations, to which the rules on bilateral and multilateral transactions (Article 420 of the Civil Code) apply.
The contract can be concluded in any form provided for transactions, if the Civil Code and other acts of legislation for contracts of any type do not establish a specific form (part 1 of article 434 of the Civil Code).
An agreement in writing can be concluded by drawing up one document signed by the parties, as well as by exchanging documents by postal, telegraph, teletype, electronic or other communication, which makes it possible to reliably establish that the document comes from the party under the agreement (part 2 of article 434 of the Civil Code ).
So, the sealing of the signatures of the parties is not mentioned as a mandatory element of compliance with the written form of the conclusion of the contract.
Let's turn to general provisions about transactions and their forms. According to paragraph 1 of part 1 of Art. 161 0GK a transaction in simple written form must be made by drawing up a document expressing its content and signed by the person or persons making the transaction, or persons duly authorized by them.
In accordance with paragraph 3 of the same part 1 of article 161 of the Civil Code, the legislation and agreement of the parties may establish additional requirements that the form of the transaction must comply with (execution on a letterhead of a certain form, sealing, etc.) and provide for the consequences of non-compliance with these requirements. If such consequences are not provided, the consequences of non-compliance with the simple written form of the transaction are applied (paragraph 1 of Article 162 - the parties will not be able to refer to witness testimony in confirmation of the transaction).
Thus, affixing the signatures of the parties to the agreement or authorized representatives of the parties is mandatory only in cases where this is expressly provided for by law or by agreement of the parties (for example, the text of the agreement says: “the agreement is signed by authorized representatives of both parties, whose signatures are sealed by their seals”). The main legal act governing certain types contracts, is the same Civil Code, which in its special part, devoted to the regulation of each type of civil - legal contracts, nowhere contains a clause on the obligatory presence of the seals of the parties.
The obligation to have a seal on the contract, established by law, in most cases is associated with the existence of special forms of certification of contracts in the Russian Federation.
For example, when it comes to transactions certified by a notary (the contract is stamped by a notary), transactions certified by a professional market participant valuable papers(a seal on the agreement of a professional participant in the securities market as proof of registration of this transaction by him), etc.
In all these cases, we mean the seal not of a party to the contract, but of a certain person authorized by the state to carry out the functions of such a special certification of contracts.
Power of attorney.
With regard to the power of attorney, everything is as clear and unambiguous as possible - according to part 5 of article 185 of the Civil Code, “a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so by its constituent documents, sealed with the seal of this organization.”
Since the article does not specify what kind of powers of attorney its requirement relates to, we believe that it is true for any power of attorney issued on behalf of a legal entity.
Thus, the seal certifies the authenticity of the signature of an official on documents certifying the rights of persons fixing facts related to financial resources, as well as on other documents providing for the certification of a genuine signature.
Documents are certified by the seal of the organization.
Certification of documents with the seal of the organization is a special way of certifying them, confirming their legal force. The seal imprint is affixed on original documents certifying the rights of officials, the facts of the expenditure of funds and material assets, on settlement and payment documents, certificates, powers of attorney, on many organizational documents (regulations, charters, constituent agreements, staffing tables, etc.). The seal is also used in all cases of certification of the rights of officials of the organization, confirming the expenditure of funds and material assets, etc.
The seal is placed on documents in cases stipulated by legislative or other regulatory legal acts. The seal is placed in a place free from text, without capturing the personal signature of the official, it may capture part of the title of the person who signed the document.
Simple seals can have various shapes: round, square and triangular. The coat of arms is not depicted on it. Simple ones (without the image of state symbols) are placed on certificates, passes, copies of documents, etc. The seal is affixed in such a way that it captures part of the personal signature of the official and is well readable.
Government agencies use official seal(with the image of the coat of arms of the Russian Federation) and a simple seal of this organization. A seal with a reproduction of the State Emblem of the Russian Federation is a seal that has a mirror image of the State Emblem of the Russian Federation in the center of the cliche. The State Emblem of the Russian Federation is placed on the seals of federal state authorities, other state bodies, organizations and institutions, on the seals of bodies, organizations and institutions, regardless of the form of ownership, endowed with separate state powers, as well as bodies that carry out state registration of acts of civil status.
An imprint of the seal depicting the State Emblem of the Russian Federation is placed on documents that require special certification of their authenticity (it is placed on documents certifying the rights of an enterprise or officials, fixing the expenditure of funds, and also provided for by state legal acts).
An approximate list of documents on which the main seal of the organization is affixed may look like this:
1. Acts (acceptance of work performed, write-offs, examinations, etc.).
2. Archival references.
3. Powers of attorney (for receiving inventory items, etc.)
4. Contracts (on deliveries, contracts, leases, etc.)
5. Travel certificates.
6. Regulations on the organization.
7. Letters of guarantee.
8. Cost estimates.
9. Certificates.
10. Charter of the organization.
11. Staffing
12 Orders on core activities and extracts from them
13 Orders on personnel and extracts from them
14 Orders for vacations and business trips and extracts from them
Organizations, enterprises and authorities develop their own list of documents to be stamped and announce it in orders or resolutions.
35) The composition of the certificate of documents. Rules for issuing details, certifying document.
Details of the certification of documents: stamp of approval, signature, seal.
"Approved" stamp(“I approve”) is a kind of confirmation of the importance and relevance of the drawn up and signed document, as well as a kind of sanction for the operation of this document in relation to a certain circle of employees, officials, divisions of the enterprise.
A number of documents acquire legal force only after they are approved by the heads or officials of the enterprise, whose competence includes the solution of certain issues.
Mandatory approval is subject to:
1. statutes;
2. regulations on representative offices, branches and structural divisions of the enterprise;
3. structure, headcount and staffing;
4. acts of inspections, audits, acceptance and delivery of material assets;
5. job descriptions;
6. internal rules work schedule;
8. prices for work and services, etc.
Based on the specifics of its activities, the enterprise must develop a list of documents to be approved, and a circle of officials entitled to approve these documents.
When approving a document by an official, the stamp of approval of the document must consist of the word I APPROVE (without quotes), the title of the person approving the document, his signature, initials, surname and date of approval. The approval stamp of the document is located in the right upper corner document.
Signature. The signature confirms the responsibility of the person who put it for everything stated in the document. Authorized officials of the organization have the right to sign documents. These powers are determined by local regulations organizations (for example, charters, regulations, orders). Documents of structural subdivisions can be signed by their heads. Other employees of the organization have the right to sign on a number of issues.
Different types of documents require a different number of signatures. One signature is affixed to documents issued by a single authority. So, orders for the main activity or personnel, orders, telephone messages, powers of attorney (except for powers of attorney to receive material values) are signed by one official. If several officials or structural divisions are responsible for the content of the document, then two or more signatures are put on it (depending on the number of those responsible).
The organizational and administrative document must necessarily have the signature of an official (signatures if the document was developed and published by several officials).
The composition of the requisite "Signature" (props 22) includes: the name of the position of the person who signed the document (full, if the document is not issued on the form of the document, and abbreviated - on the document, issued on the form); personal signature; signature decoding (initials, surname).
Seal. The requisite "Seal" is also legally significant and is used to certify the signature of an official on certain types of documents. The imprint of the seal is an additional evidence of the authenticity of the document, its belonging to the name of the organization indicated on the document.
Most documents created in organizations do not require a mandatory seal. The imprint is affixed on documents that reflect information:
On facts of special legal significance (on the creation, reorganization or liquidation of an organization, etc.);
Certifying the rights of an organization or individuals (power of attorney);
Fixing facts related to financial resources and material values (acts of write-off of material values, payment orders, letters of guarantee).
Such documents acquire legal force only from the moment of certification by the seal.
State organizations have an official seal (with the image of the State Emblem of the Russian Federation). In non-state structures, there is a round seal equated to a stamp. In addition to the official (or equivalent) seal, organizations may have a number of simple round seals.
36) Marks on the document, their meaning and design.
All stages of processing the passage and execution of the document are fixed with marks that help determine where it is at the moment and what stage of its execution.
The marks are considered official:
on the receipt of the document in the organization;
a resolution
about control;
About the performer
on the execution of the document and sending it to the case;
about the availability of the application;
on certification of a copy;
ID of the electronic copy of the document.
1. Mark on the receipt of the document by the organization is affixed in the lower right corner of the document and contains: the name of the recipient organization, the next serial number and the date of receipt (if necessary - hours and minutes).
2.Resolution.DOCUMENT RESOLUTION- props, consisting of an inscription on a document made by an official and containing the decision made by him. The text of the resolution should be constructed briefly, clearly and correctly. The resolution should include: the surname, initials of the performer, task, deadline, signature of the head, date of the resolution. The resolution is written by hand in the upper right corner above the text. If there is no free space, it can be placed on any free space on the front side of the document.
3. Mark about the artist with contains: initials, surname of the executor of the document and his phone number. It is located on the front or back of the last sheet of the document in the lower left corner.
4.Mark of control it is put down on the right on the top field of the first sheet by means of the stamp "Control" or the letter "K".
5. Note on the execution of the document and its direction in the case includes the following data:
record “To file”, the number of the case in which the document will be stored. It is signed and dated by the executor of the document or the head of the relevant structural unit.
6. Mark about the presence of the application is entered after the text of the document before signing. It is drawn up without a paragraph and is separated from the main text of the document by 3 line spacings.
7. Mark of the certification of the copy affixed to copies of documents and extracts from documents.
8.ID of the electronic copy of the document is a mark placed in the lower left corner of each page of the document and containing the name of the file on the machine medium, the date and other search data established in the organization.
Resolution. Its meaning. Resolution requirements.
A resolution is a decision of an official on the issue of execution of a document, expressed in writing or an instruction on the execution of a document.
MEANING
The resolution fixes the order of the head regarding the issue reflected in the document. It is, as it were, a small administrative document drawn up on the basis of the received document. The quality of the assignment and the timeliness of the execution depend on the specificity and clarity of the resolution and the correct choice of the contractor.
REQUIREMENTS
· In the resolution, it is desirable to indicate: the name of the performer(s), the content of the order, the deadline for execution, the deadline for execution, the date, the personal signature of the head.
If the solution of the issue is entrusted to several performers, then the official indicated first is considered to be responsible for the work of all the others
If the document has a typical due date, then the deadline may not be indicated in the resolution
The individual deadline specified in the resolution cannot contain a standard deadline
R. is necessarily transferred to the registration form when registering a document and is the basis for taking the document for control
The date indicated in the R. becomes the deadline for the execution of documents
Can be handwritten by the manager in the free field of the document
It is allowed to issue R. on a separate sheet of A6 or A7 format (the method is used in authorities)
The seal on the document gives it legal force and certifies the authenticity of the signature of the official.
In GOST R 6.30–2003, the name of the props has changed compared to GOST R 6.30–97 (the props were called “seal”), the new name is “seal imprint”. The essence of props remained the same.
Technical requirements to official seals - their shape, size, text and symbols placed on them - are set out in the state standard GOST R 51511–2001. Technical requirements for seals without a coat of arms are not fixed in state standards.
The list of documents on which the seal of the organization is affixed, see below.
What are the seals?
Stamp. According to the federal constitutional law "On the State Emblem of the Russian Federation" dated December 25, 2000 (as amended on March 12, 2014), the state emblem of the Russian Federation is placed on the seals of federal government bodies, other state bodies, organizations and institutions, on the seals of bodies, organizations and institutions regardless of the form of ownership, endowed with separate state powers, as well as bodies that carry out state registration of acts of civil status.
The right to use the official seal is granted to the first managers, officials from among the employees of the preschool educational institution or the financial service.
Round seal with the name of the organization (without reproduction of the coat of arms). Each organization must have it to certify the authenticity of the signature of officials.
Both the stamp and the round seal usually indicate the TIN of the organization, the number of the certificate of state registration, as well as its location.
Printing of structural divisions, as well as round and triangular seals with a narrow functional purpose (for packages, for passes, etc.).
What document fixes the seals in the organization?
Each organization develops instructions for the use of seals. The instruction is approved by the head and has the following sections:
- list of seals used in the organization;
Places of storage and positions of persons entitled to use seals;
The use of seals.
The instruction must also contain lists of documents certified by all types of seals. Lists of documents are compiled on the basis of regulatory legal acts and our own experience in the organization. The lists establish who personally and in what cases has the right to certify the authenticity of the document's signature. The right to have and use a seal should be fixed in the regulation on the structural unit
The instruction also defines the place of storage of seals and persons authorized to organize the storage, use of the seal and exercise control over its correct use.
The instructions should also contain a list of seals, which includes:
The name and number of copies of each seal permitted for use (the permitted number of copies of each seal is not stipulated in regulatory enactments);
Positions of persons authorized to store, use seals and control the correctness of their use.
The procedure for using seals is established by the organization in accordance with the current regulations and taking into account the specifics of the organization's activities.
Changes and additions to the list are allowed only at the direction of the head of the organization.
The use of seals in the organization is allowed only to employees specially appointed by order of the head.
The imprint of the seal is affixed only on correctly executed and signed documents.
The seals are subject to accounting in the DOW service and are issued to structural divisions of users against receipt in the registration and accounting form. In departments, prints are stored in securely locked cabinets.
The destruction of seals occurs in cases of liquidation of an organization, termination of activities as a result of a merger, accession, transformation, renaming of an organization or a separate structural unit, as well as mechanical wear of the cliche.
Destruction is carried out according to the act with a mark in the registration and accounting forms. Registration and accounting forms of seals, as well as sheets certified by the DOE service with their impressions, are included in the nomenclature of the organization's files.
Where is the seal placed?
The location of the official seal imprint in relation to the signature is not established in the current legal acts. It is recommended to place the seal imprint in such a way that the signature and all information on the imprint of the seal are clearly visible.
An approximate list of documents on which an imprint of the official seal (seal of the organization) is affixed:
Acts (acceptance of completed construction facilities, equipment, work performed; write-offs; examinations, etc.).
Powers of attorney (to receive inventory items, conduct business in arbitration, etc.).
Treaties (about liability, deliveries, contracts, scientific and technical cooperation, rental of premises; on the production of works, etc.).
Assignments (for the design of facilities, technical structures, capital construction; technical, etc.).
Applications for tickets for transportation.
Applications (for a letter of credit; for refusal of acceptance, etc.).
Executive sheets.
consumption rates.
Samples of seals and signatures of employees entitled to perform financial and business operations.
Correspondence with foreign representations.
Submissions and petitions (for awarding orders and medals; prizes, etc.).
Letters of guarantee (for the performance of works, services, etc.).
Orders (budget, banking, pension, payment (consolidated, to the bank, to receive foreign currency from accounts; currency transfer; to import, etc.).
Regulations on organizations.
Registers (checks; budget orders) submitted to the bank.
Estimates of expenses (for the maintenance of the administrative apparatus; for costing to the contract).
Agreements.
Certificates (limit; on payment of sums insured; on the use of budget appropriations for salary; about the accrued and due salary, etc.).
Specifications (of products, products, etc.).
Title lists.
Certificates.
Statutes of organizations.
The approximate list is not exhaustive and may be changed in accordance with a written order (instruction) of the head of the organization.
Which seal to choose and how do the stamps differ from each other? The law will help you in this matter. The procedure for using seals and stamps was fixed 40 years ago, and it still remains unchanged. However, there are nuances that you need to remember while working with seals and stamps.
How to use seals in an organization
Provisions on the procedure for using the seal, fixed in the Unified state system records management (EGSD), were approved by the Decree of the State Committee for Science of the Council of Ministers of the USSR of 09/04/1973 No. 435 and recommended for use by all ministries, departments and their subordinate institutions, organizations and enterprises in the improvement of office work. The provisions on the press, fixed in the USSD, remain valid to this day.
The seal imprint is affixed on original documents certifying the rights of officials, the facts of spending money and material assets, on settlement and payment documents, certificates, powers of attorney, on organizational documents (for example: regulations, charters, founding documents, staffing tables and etc.). A seal imprint is also affixed in all cases when it is necessary to certify the rights of officials of the organization confirming the expenditure of funds and material assets, etc.
It's important to know:
- The imprint of the seal is placed on the documents to certify their authenticity, confirmation of their legal force.
- Seals are made in strictly limited quantities and exclusively for official purposes.
Main types of seals
According to their purpose, seals are divided into main (stamped and seals of legal entities) and auxiliary (simple).
Seals in government organizations
Article 4 of the Federal Constitutional Law of December 25, 2000 No. 2-FKZ “On the State Emblem of the Russian Federation” defines the right to reproduce the State Emblem of the Russian Federation on the seals of federal government bodies, other state bodies, organizations and institutions, on the seals of bodies, organizations and institutions, regardless of the form of ownership, endowed with separate state powers, as well as bodies that carry out state registration of acts of civil status.
What is a stamp seal? The stamp is round in shape. In the center is the image of the state emblem of the Russian Federation, and along the circumference - the name of the organization. The emblem of the city and region of the Russian Federation is placed on the seals of the representative and executive authorities of the city and region in accordance with the regulatory legal acts of this city or region.
Printing in commercial organizations
In non-governmental organizations, the company seal is used, which is equated to a stamp. In the center of such a seal is placed the emblem or abbreviation of the organization indicating its name, around the circumference - the full name of the organization indicating its legal form and number of its state registration (in the register).
Paragraph 7 of Art. 2 federal law dated December 26, 1995 No. 208-FZ “On joint-stock companies» establishes the composition of information in the press of the company: «The company must have a round seal containing its full company name in Russian and an indication of its location. The seal may also indicate the trade name of the company in any foreign language or the language of the peoples of the Russian Federation.
Organizations may have simple (auxiliary) seals. They reproduce the name of the organization, its structural unit and type of seal. In this case, the seal must contain an additional inscription: “Secretariat”, “For invoices”, “For references”, “For packages”, “For copies”, etc.
Simple (auxiliary) seals can be square, round, rectangular, triangular, oval.
Persons authorized to stamp documents should be aware that the seal impression, certifying the authenticity of the official's signature, is placed in a place free from text, without capturing the personal signature of the official.
On documents of a financial nature, the seal is affixed without capturing the name of the position and signature, in a specially designated place. As a rule, the place of affixing the seal is marked with the symbol "M.P."
What documents need to be certified with the main and auxiliary seals
In office practice, it is customary to compile a list of documents, individual for each organization, on which a seal is affixed. It is put into effect by order of the head or is an annex to the instructions for working with documents. Also, the organization issues an order (instruction) with a list of officials (managers) who have the right to sign documents.
- acts (acceptance of completed construction facilities, equipment, work performed; write-offs; examinations, etc.);
- archival references;
- archival copies;
- powers of attorney (for receiving inventory items, conducting cases in arbitration, etc.);
- contracts (on liability, supplies, contracts, scientific and technical cooperation, lease of premises; on the production of works, etc.);
- assignments (for the design of facilities, technical structures, capital construction; technical, etc.);
- conclusions and reviews;
- applications (for a letter of credit; for refusal of acceptance, etc.);
- writ of execution;
- travel certificates;
- consumption rates;
- samples of seals and signatures of employees entitled to perform financial and business operations;
- letters of guarantee (for the performance of works, services, etc.);
- orders (budget, banking, pension, payment (consolidated, to the bank, to receive and transfer currency, to import, etc.);
- regulations on organizations;
- submissions and petitions (for awarding orders and medals, prizes, etc.);
- registers (checks; budget orders submitted to the bank);
- cost estimates (for the maintenance of the administrative apparatus; for the calculation of the contract, etc.);
- agreements;
- certificates (limit; on the payment of sums insured; on the use of budget allocations for wages; on accrued and due wages etc.);
- specifications (products, products, etc.);
- title lists;
- certificates;
- charters of organizations;
- staff schedules.
Impressions of auxiliary seals are affixed:
- to certify references;
- on copies of documents;
- for extracts from documents;
- accounting documents, etc.
How to use stamps in an organization
In addition to the main and auxiliary seals, stamps are used in the organization's office work. A stamp is a type of printing in a rectangular shape. Stamps formally replace handwriting in repetitive situations of the same type in paper office work. In this case, the stamps are the details involved in giving the document legal force and speeding up the workflow.
Stamps are of several types:
- corner (address);
- registration;
- access rights restrictions;
- with details of the organization;
- marking.
Corner (address) stamp used if the organization does not have printed or "electronic" forms. The corner stamp can be used for correspondence, issuing current certificates, etc. In this case, a corner die made according to necessary requirements makes the document official. In the corner stamps, the details of the organization are located in the same sequence as in the form. The requisites indicated in the corner stamps and seals must match. The size of the corner stamp, as a rule, corresponds to the size of the corner blank (70x100 mm).
Registration stamp contains the name of the organization, fields for indicating the date of receipt and the number (index) of the incoming document. Such a stamp establishes the responsibility of the organization for the document, the beginning of the countdown of the deadline. The registration stamp is not affixed to the attachments to the document, but only to the document itself.
Access restriction stamp is affixed in the upper right corner of each sheet of the document, on the registers of documents with limited access rights and on packages with documents with limited access rights. This stamp may be supplemented with the data provided for by the legislation on information classified as state secrets and confidential information.
Stamp with company details, usually small in size with a frame. It includes the short name of the organization, place of registration, TIN.
Marking stamps are used for the internal needs of the enterprise (labeling of products, containers, etc.) using a special stamp ink. Their size, shape and content are not regulated.
How to store seals and stamps
Basic round seal organization must be kept by the head of the department, appointed by order of the head of the organization, and kept in his safe. It can be issued against receipt to other employees in cases where this manager is absent for a long time or it becomes necessary to use the seal on weekends and holidays or use it outside the organization.
Simple (auxiliary) seals and stamps are kept by employees of the organization responsible for their use and preservation.
Auxiliary dies are stored in lockable tables. The main and simple (auxiliary) seals, the corner (address) stamp are stored in sealed safes (metal fireproof cabinets), access to which is available to the employee who has received the seals and stamps and is responsible for their safety.
How to keep records of seals and stamps
To account for seals and stamps, it is necessary to keep a journal, which is kept by the employee responsible for the safety of seals and stamps. The journal must be kept according to the rules of keeping documents of strict accountability. Each sheet of the journal is numbered, the journal is laced, sealed (stamped) and signed by the head of the organization. The magazine is stored in a fireproof cabinet (safe).
Received seals and stamps must be immediately registered (see).
Special commissions may be created to conduct checks on the status of accounting and storage of seals and stamps in an organization. Based on the results of the audit, a certificate (act) is drawn up, which is submitted to the manager for taking measures to ensure proper accounting and storage conditions for seals and stamps. When transferring or dismissing an employee responsible for accounting and storing seals and stamps, the manager appoints a commission to verify the actual availability of seals and stamps.
The results of the check are reflected in the act of acceptance and transfer of seals and stamps to another employee appointed by order of the head responsible for their accounting and storage. The act must have an application with seals and stamps.
Replacement and acquisition of seals and stamps
Replacement and acquisition of seals (stamps) are made on the basis of an order (instruction) of the head on the proposal of the heads of structural divisions of the organization. For the manufacture of seals and stamps, an order is made to an organization (firm) that manufactures seals and stamps. Seals and stamps are registered with the person who received them until they are transferred (surrendered) or replaced (destroyed). Seals (stamps) to be replaced are destroyed.
Destruction of seals and stamps It is made by the commission which is created by the order of the head of the organization.
The method of destruction is determined by the commission. The destruction of seals and stamps implies the complete destruction of their printing surface and form, which does not allow the possibility of recovery and further use. Products from rubber, rubber, polymers are cut into small pieces or burned, from metal - they are sawn off with two cross lines. An act is drawn up on the destruction of seals and stamps, which is approved by the head. A note about the destruction of seals (stamps) is made in the journal, with the number and date of the act.
The act must indicate:
- time and place of destruction;
- composition of the commission;
- the basis for the destruction of seals and stamps;
- the name and impressions of the destroyed seals and stamps;
- method of destruction;
- conclusion of the commission on bringing the seal (stamp) into a state that excludes the possibility of its restoration and further use;
- signatures of committee members.
Acts are stored together with the register of seals and stamps.
Who is responsible for seals and stamps
The production, accounting, replacement, storage, transfer and destruction of seals and stamps is provided by a person appointed by order of the head of the organization. In the event of his dismissal, the order is reissued and another responsible person is appointed.
Responsibility for the use and storage of seals and stamps after their issuance structural divisions is assigned by order of the head to employees who have received such seals and stamps. The question of who in organizations should be responsible for accounting for seals and stamps is not regulated by any regulatory legal acts. In each organization, this issue is decided depending on the characteristics and understanding of the importance of this work.
The issuance of seals and stamps is carried out against receipt in the journal to employees personally responsible for their use.
T.V. Voitsekhovich
consultant on
office work
