The staffing table does not include the position of chief accountant. Who signs for sick leave if the organization does not have a chief accountant? A selection of documents from ConsultantPlus Systems
LLC is a small business entity. The staffing table includes the position of chief accountant (perhaps it will be eliminated in the future), as well as the positions of three more accountants. Now Chief Accountant transferred to the position of financial director.
The annual reporting of an LLC is not subject to mandatory audit.
Is it possible in this situation to assign the responsibilities (accounting, responsibility for registers, accounting management, etc.) of the chief accountant to the general director? If so, who should do it and how?
1. According to Federal Law dated 06.12.2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ) maintenance accounting by a legal entity is organized by its head. In this case, the manager is obliged to entrust the maintenance of accounting to the chief accountant or other official of the organization or to enter into an agreement for the provision of accounting services. Supervisor credit organization is obliged to entrust accounting to the chief accountant. The head of an economic entity, who, in accordance with this law, has the right to use simplified methods of accounting, including simplified accounting (financial) statements, as well as the head of a medium-sized enterprise, with the exception of economic entities specified in Law N 402-FZ, may accept accounting self-accounting.
In the analyzed situation, LLC is a small business entity and is not subject to mandatory audit. Consequently, it has the right to use simplified methods of accounting, including simplified accounting (financial) reporting (Law N 402-FZ). Therefore, the head of the LLC ( CEO) can take over the accounting.
Let us note, however, that Law No. 402-FZ deals with the maintenance of accounting records by the head of the organization, and not with the performance of the duties of the chief accountant by the head. Within the meaning of the law, accounting by a manager (not counting cases of combining positions) is possible if the organization’s staffing table does not include (or is vacant) the position of chief accountant. This is indirectly evidenced by judicial practice, which, as one of the justifications for the fact that accounting in an organization is carried out by its head, considers the absence of a chief accountant position in the staffing table of this organization or its vacancy (see the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 16, 2007 N 11871 /06, FAS Northwestern district dated January 25, 2000 N A42-5001/99-7, Fourth Arbitration Court of Appeal dated November 16, 2012 N 04AP-5034/11).
We believe that maintaining accounting records personally by the manager will fully comply with the provisions of the law only if there is no accounting department in the structure of the LLC, and the staffing table does not include both the position of chief accountant and the positions of accountants. Unfortunately, no clarification competent authorities or judicial practice By this issue We have not found it.
We note that although amendments have been made to Law No. 402-FZ, clause 7 of the Regulations on accounting and financial reporting in Russian Federation, approved by the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n (hereinafter referred to as Regulation N 34n), has not changed. According to this norm, the head of the organization can, depending on the volume of accounting work:
a) establish an accounting service as a structural unit headed by a chief accountant;
b) add an accountant position to the staff;
c) transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a specialized organization or a specialist accountant;
d) keep accounting records personally.
The cases provided for in subparagraphs “b”, “c” and “d” of paragraph 7 of Regulation No. 34n are recommended to be applied in organizations that, according to the legislation of the Russian Federation, are classified as small businesses (taking into account the wording of Law No. 402-FZ). In our opinion, from this norm of Regulation No. 34n it follows that the head of an LLC (relating to entities that, in accordance with N 402-FZ, has the right to apply simplified methods of accounting, including simplified accounting (financial) reporting, in this case - to entities small business) can conduct accounting personally with a small amount of accounting work. If there is at least one accountant on the staff of the organization, the performance of accounting functions by the manager does not formally comply with the requirements of the law (although, in our opinion, it is not a basis for holding the organization or its officials liable in any way).
At the same time, we note that if there is a vacant position of chief accountant in an LLC, the duties of the chief accountant can also be assigned to the manager in the order of combining positions or part-time work.
2. Currently, the legislation does not directly provide for the procedure for documenting the acceptance by the general director of the responsibilities for maintaining accounting records, as well as the procedure for entrusting the maintenance of this accounting to the chief accountant or other official of the organization. Since the general director of the LLC is its sole executive body and director, whose competence includes, among other things, representation on behalf of the company without a power of attorney, issuing orders on the appointment of company employees to positions, their transfer and dismissal, and the exercise of other powers not provided by law or the company’s charter to the competence of other bodies of society (. Mandatory audit annual accounting (financial) statements.
Prepared answer:
Expert of the Legal Consulting Service GARANT
auditor, member of the Russian Union of Auditors Mikhail Bulantsov
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Zolotykh Maxim
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
A limited liability company is a small enterprise. There is no chief accountant on staff; there is an order for the director to keep records personally; he signs for the chief accountant. But at the same time, there is an accountant on staff who actually does the accounting. How to correctly reflect in the accounting policy that maintaining accounting records? carried out by a director or an accountant.
If there is no chief accountant on staff, then the manager can take charge of accounting. In this case, this should be reflected in the accounting policy and, of course, issue an order to assume the duties of the chief accountant. But then there should not be a position of chief accountant in the staffing table. If there is a position of chief accountant in the staffing table, then accounting should be entrusted to him.
Based on your question, accounting is entrusted by order to the manager, who signs the documents for the chief accountant, but at the same time, there is an accountant on staff who actually does the accounting. You can state in your accounting policy that the responsibilities of the chief accountant are assigned to the manager, including the right to sign for the chief accountant. And the accountant (other official) without the right to sign is responsible for maintaining accounting records.
The rationale for this position is given below in the materials of the Glavbukh System
Organization of accounting
Organize accounting in small organization it is necessary according to the general rules. That is, the organization of accounting is entrusted to the head of the small business entity. In this case, the manager is obliged to entrust accounting to the chief accountant or other official. In addition, the manager has the right to enter into an agreement for the provision of accounting services with a third-party organization or may take over the accounting itself. This is stated in part 3 of article 7 of the Law of December 6, 2011 No. 402-FZ, paragraph 3 of the Recommendations approved by the decision of the Presidential Council of the NP “Institute professional accountants and auditors of Russia" dated April 25, 2013 No. 4/13*.
Sergey Razgulin,
Actual State Councilor of the Russian Federation, 3rd class
2. Article:How to deal with accounting policies
Position Table accounting policy for accounting for 2015
"Simplified." Annual report – 2014
The new accounting law does not say about the obligation of the chief accountant to sign monetary documents. Can the director of our organization issue an order that only he himself will sign cash documents? If we do not have the right to designate “prikhodniki” and “consumables” in this way, then what responsibility is provided for violation?
Formally, the director does not have the right to issue such an order. But if he does this, and the cash documents do not contain the signatures of the chief accountant, there should still be no fine for such a violation.
The previous accounting law equated monetary and settlement documents, in which there is no signature of the chief accountant, were considered invalid and prohibited from accepting them for execution (clause 3 of article 7 of the Federal Law of November 21, 1996 No. 129-FZ). In the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as Law No. 402-FZ), which came into force on January 1, 2013, there really is no similar rule. But this in itself does not allow you to draw up cash documents in any order.
By general rules forms primary documents approved by the head of the organization (Part 4 of Article 9 of Law No. 402-FZ). However, this does not apply to documents whose forms are established by authorized bodies in accordance with and on the basis of other federal laws, including cash documents(information of the Ministry of Finance of Russia No. PZ-10/2012). Therefore, income cash orders it is necessary to draw up only according to the unified form KO-1, and cash receipts orders - according to form KO-2 (approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88). These forms provide a signature line and the name of the chief accountant.
The specifics of drawing up cash documents are enshrined in the Regulations on the procedure for conducting cash transactions (approved by the Central Bank of the Russian Federation on October 12, 2011 No. 373-P, hereinafter referred to as Regulation No. 373-P). According to clause 2.1 of Regulation No. 373-P, cash documents legal entity draws up:
Chief Accountant;
An accountant or other employee (including a cashier), determined by the manager in agreement with the chief accountant by issuing an administrative document;
Manager (in the absence of a chief accountant and accountant).
In this case, the cash receipt order is signed by the chief accountant or accountant, and in their absence, the manager, the cashier. And the expense cash order is the manager, as well as the chief accountant or accountant, and in their absence - the manager, cashier. In the case of conducting cash transactions and drawing up cash documents by the manager, cash documents are signed by the manager (clause 2.2 of Regulation No. 373-P).
As you can see, not only the chief accountant, but also an accountant or cashier can draw up cash documents if the director authorizes him to do so by order. But the signature of the chief accountant may be absent from these documents only in two cases. Firstly, if the staff does not have a chief accountant and therefore the manager himself draws up cash documents. Secondly, if instead of the chief accountant, an accountant signs for them. From this we can conclude that Regulation No. 373-P does not allow your manager to issue an order that he himself will sign incoming and outgoing cash orders and the signature of the chief accountant is not needed there.
If the director issues such an order and the cash documents contain only his signature and the signature of the cashier, there should still be no fine. Administrative penalty in the amount of 40,000 to 50,000 rubles. for legal entities and in the amount of 4,000 to 5,000 rubles. for officials is provided for violation of the procedure for working with cash and the procedure for conducting cash transactions, which is expressed in:
Cash settlements with other organizations in excess of the established amounts;
Non-receipt ( incomplete posting) to the cash register;
Failure to comply with the procedure for storing available funds;
Accumulation of cash in excess of established limits(Part 1 of Article 15.1 of the Code of Administrative Offenses of the Russian Federation).
As you can see, the list is closed, and it does not include a violation of the procedure for processing cash documents. This means that tax authorities do not have the right to fine the company and its officials during an audit for the fact that the receipt and expenditure cash orders do not have the signature of the chief accountant.
True, the presence of court decisions on this issue suggests that in practice the possibility of a fine is not excluded. But the judges are on the side of the companies (resolutions of the Federal Antimonopoly Service of the North-Western District dated 02/07/2011 No. A52-2365/2010, of the West Siberian District dated 02/05/2009 No. F04-491/2009(20357-A03-3), dated 01/29/2009 No. F04-374/2009(20085-A03-29)). The arbitrators in these decisions came to the conclusion that errors in the execution of cash receipt orders do not form an objective side administrative offense, provided for in Part 1 of Art. 15.1 Code of Administrative Offenses of the Russian Federation. True, at that time he acted old order conducting cash transactions, approved by the Central Bank of the Russian Federation on September 22, 1993 No. 40. But in this case this is not important. After all, paragraph 13 of this document also stated that cash receipt orders must be signed by the chief accountant. And the wording in Part 1 of Art. 15.1 of the Code of Administrative Offenses of the Russian Federation has also remained the same since then.
Publication
Primary accounting documents are accepted for accounting if they are compiled in accordance with the form contained in the albums of unified (standard) forms of primary accounting documentation (clause 13 of the Regulations on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 N 34n). When calculating VAT it is used unified form invoice approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914.
Comply with the requirements
Tax authorities are increasingly refusing to allow organizations to deduct VAT, citing the lack of necessary details in the invoice, typos, blots, and lack of decipherment of the signatures of the manager and chief accountant.
Position tax authorities supports the Russian Ministry of Finance by explaining that invoices that are incorrectly filled out or not reflected necessary details, are considered as drawn up in violation of the requirements of the Tax Code of the Russian Federation, and the VAT amounts on these invoices are not subject to deduction (letter of the Federal Tax Service dated May 25, 2007 No. 19-11/048795).
If VAT on the basis of such invoices has already been deducted by the taxpayer, then the tax authorities require it to be restored and paid to the budget, applying penalties (clause 1 of Article 122 of the Tax Code of the Russian Federation).
In addition, the taxpayer will be required to pay a penalty for each calendar day of delay on unpaid VAT. Interest rate the penalty is assumed to be equal to 1/300 of the refinancing rate in force at that time Central Bank of the Russian Federation (clause 4 of article 75) and is paid simultaneously with the payment of tax and fee amounts or after payment of such amounts in full (clause 5 of article 75).
Attention
Full responsibility for the organization of accounting in organizations, compliance with legislation in the implementation of business transactions are borne by the heads of organizations (Clause 1, Article 6 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting”).
Article 169 of the Tax Code of the Russian Federation provides only General requirements on preparation of invoices. Paragraph 5 of this article simply lists the required details. However, the Tax Code of the Russian Federation does not explain exactly how to fill them out. Tax inspectors check with particular care how invoices are drawn up and whether the taxpayer has legally submitted VAT for deduction.
The conditions for accepting VAT for deduction are established in Chapter. 21 Tax Code of the Russian Federation. Firstly, goods (works, services), property rights must be acquired for transactions subject to VAT. Secondly, they are taken into account. Thirdly, the taxpayer must have a properly executed supplier invoice, in which the VAT amount is highlighted as a separate line.
Accountants should pay attention to important points related to signing invoices. The tax authorities will be suspicious if:
there are no transcripts of signatures on the invoice;
the invoice is signed by one person for both the manager and the chief accountant;
in the invoice issued by the taxpayer-organization there is no line “Individual entrepreneur (signature) (full name) (details of the certificate of state registration individual entrepreneur)";
According to paragraph 6 of Art. 169 of the Tax Code of the Russian Federation, the invoice must contain the signatures of the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization.
Authorized to sign
The head and chief accountant of the organization has the right to delegate the authority to sign invoices to other employees of the organization. Authorized persons act either on the basis of an order from the director or on the basis of a power of attorney drawn up on behalf of the organization.
Considering that these persons are authorized to sign invoices with the corresponding administrative document, in the invoice, instead of the surnames and initials of the head and chief accountant of the organization after the signature, it is recommended to indicate the surname and initials of the person who signed the corresponding invoice. If it also contains the names and initials of the head and chief accountant of the organization, then such a document should not be considered as drawn up in violation of the requirements Tax Code.
The Tax Code and the Rules for recording received and issued invoices, purchase books and sales books when calculating value added tax (approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914, hereinafter - the Rules) changes and additions to the details of the invoice form do not provide. Accordingly, it is not necessary to include information about the position of the organization’s authorized person and the details of the corresponding power of attorney. At the same time, if the invoice contains additional details for persons authorized to sign the invoice (for example, a position is indicated), then such an invoice should not be considered as drawn up in violation of the requirements of the Tax Code.
Some organizations enter into agreements to provide accounting services with a specialized company or a specialist - an individual. This is permitted by paragraph 2 of Art. 6 of the Federal Law “On Accounting” dated November 21, 1996 N 129-FZ. In this case, the signature on the invoice, instead of the chief accountant, is placed by the one who is entrusted with the duties of the chief accountant - the head of the organization, a specialist accountant with whom the agreement is concluded civil contract, or an authorized representative of a specialized company that conducts accounting for the organization.
Often, invoices for managers and chief accountants are signed by other persons who are not authorized to do so by order or power of attorney. If during tax audit If your supplier has such invoices, you will not be entitled to deduct VAT.
Chief accountant
If the organization does not have the position of chief accountant, then its functions can be performed by the head of the organization. Accordingly, he will sign invoices instead of the chief accountant with the same signature in the signature fields of the manager and the chief accountant. This is possible on the basis of the corresponding order with the following content: “I, the general director of the “Name of Organization”, assume the responsibilities of the chief accountant...”.
According to paragraph 2 "g" of Art. 6 of the Federal Law “On Accounting”, heads of organizations can, depending on the volume of accounting work, conduct accounting personally. This norm assumes the possibility of having the same signature on invoices for the head of the organization and for the chief accountant.
The invoice is signed by the individual entrepreneur
If an invoice is issued by an individual entrepreneur, then he signs a document indicating the details of the certificate of state registration of the individual entrepreneur. At the same time, he does not sign instead of the chief accountant - the line remains empty. After all, according to the law, the individual entrepreneur himself is responsible for maintaining accounting records.
Chapter 21 of the Tax Code does not contain a prohibition on signing an invoice on behalf of an entrepreneur by a person authorized by him. A taxpayer may participate in relations that are regulated by the legislation on taxes and fees through a legal or authorized representative, unless otherwise provided by the Tax Code (Clause 1 of Article 26 of the Tax Code of the Russian Federation). Authorized representative of the taxpayer - individual will exercise his powers on the basis of a notarized power of attorney or a power of attorney equivalent to a notarized one in accordance with civil legislation (clause 3 of Article 29 of the Tax Code of the Russian Federation).
Facsimile and electronic digital signature
Many people are still interested in the question of whether it is possible to endorse invoices with an electronic digital signature (EDS) or facsimile. It is especially relevant for organizations with a large document flow. Meanwhile, financiers traditionally prohibit the use of facsimiles and digital signatures.
Invoices signed by facsimile, digital signature or signatures reproduced using electronic printing devices are considered to be drawn up and issued in violation of the order and cannot be the basis for accepting VAT for deduction (refund). This opinion is expressed by the Ministry of Finance of Russia in letters dated January 22, 2009 N 03-07-11/17 and dated September 30, 2008 N 03-02-07/1-383.
Judicial practice on this issue is ambiguous. According to the position of some arbitration courts, the presence on the invoice of a facsimile reproduction of the signature of the head and accountant of the supplier organization cannot be grounds for refusal to refund VAT paid to product suppliers (Resolution of the Federal Antimonopoly Service of the North Caucasus District dated September 29, 2008 No. F08-5786 /2008, dated September 22, 2008 No. F08-5128/2008, dated August 20, 2008 No. F08-4547/2008, FAS Moscow District dated May 15, 2006 No. KA-A40/2894-06, FAS Volga District dated October 30, 2008 No. A57-253/08, Federal Antimonopoly Service of the Ural District dated November 18, 2008 No. Ф09-8604/08-С2, dated April 19, 2007 No. Ф09-2754/07-С2).
At the same time there are court decisions, which support tax authorities in their demands (FAS resolutions Far Eastern District dated July 28, 2008 No. F03-A37/08-2/2876, dated April 7, 2008 No. F03-A73/08-2/918, FAS Volga District dated July 19, 2007 No. A65-3666/2006, dated June 21, 2007 No. A57-4833/06-33, dated May 3, 2007 No. A57-4249/06).
Higher Arbitration court in one of the definitions he indicated that affixing a facsimile signature on invoices if there is an agreement to this effect does not indicate a violation by the company of the requirements established by Article 169 of the Tax Code. Read more about the position of the Supreme Arbitration Court of the Russian Federation in the “PB” for May on page 70.
berator "VAT from A to Z"
If the invoice for the manager or chief accountant is signed by other persons who are not authorized to do so by order or power of attorney, then you have no right to accept VAT for deduction on the basis of such a document.
If you still want to avoid disputes during verification, certify the invoice with a real signature. At the same time, you will also avoid claims from customers who, knowing the requirements of the tax authorities, often refuse to accept documents with a facsimile instead of a signature.
Correcting errors
An erroneous signature on an invoice, like other errors in this document, can be corrected. The procedure for making changes to invoices is regulated by clause 29 of the Rules. Such corrections must be certified by the signature of the manager and the seal of the seller, indicating the date of the corrections.
Please note that timely correction of identified violations in the preparation of invoices cannot serve as a basis for refusal to apply VAT tax deductions, provided that the taxpayer acts in good faith. This opinion is shared by many arbitration courts.
Comments
07/22/2014 Natalya
Great article.
The question remains. If the manager signs all the documents himself. Do we need to reflect the order for the right to sign in the documents themselves? Or, as a director, the question of the right to sign for the chief accountant will no longer arise? Are, for example, 3 identical signatures allowed on the delivery note on the shipping side?
Answer
08/12/2014 Alexey
The invoice only bears the signature of the accountant, but the manager did not sign. Will the invoice be considered valid?
Answer
Good afternoon, Alexey
In accordance with paragraph 6 of Art. 169 of the Tax Code of the Russian Federation, an invoice is signed by the head and chief accountant of the organization or other persons authorized to do so by an order (other administrative document) for the organization or a power of attorney on behalf of the organization.
When issuing an invoice by an individual entrepreneur, the invoice is signed by the individual entrepreneur or another person authorized by a power of attorney on behalf of the individual entrepreneur, indicating the details of the state registration certificate of this individual entrepreneur.
Paragraph three of paragraph 2 of Article 169 of the Tax Code of the Russian Federation establishes that failure to comply with the requirements for an invoice not provided for in paragraph 6 of Art. 169 of the Tax Code of the Russian Federation cannot be a basis for refusing to accept for deduction the tax amounts presented by the seller.
If you intend to deduct VAT on this invoice, we strongly recommend that you request an invoice signed by the manager and chief accountant.
Answer
08/14/2014 Oksana
Yes, the article is very good. Also a question.
If the organization we work with requests an invoice for last year. Do the new director and accountant have the right to sign? And does he have the right to sign? new employee documents from 2011 power of attorney from 2014?
Answer
Good afternoon, Oksana.
The organization can draw up duplicates of the act, invoice and invoice in connection with their loss by the counterparty and put the signature of a new manager, chief accountant or other person authorized by order (power of attorney) on them. The main thing is that the recovered documents coincide in amounts with the acts and invoices lost by the organization’s counterparty and contain all their indicators and details. It is also possible to provide the counterparty with a certified copy of the document confirming the appointment of a new manager, chief accountant or an order (power of attorney) for the signing of documents by an authorized person.
Neither the Civil Code of the Russian Federation nor the Tax Code of the Russian Federation says anything about the procedure for issuing duplicates of acts, invoices and invoices in the event of loss of their copies by the taxpayer's counterparty.
But in this case, the organization requesting a duplicate invoice may run the risk of deducting VAT on this invoice (especially for 2011). This is confirmed by judicial practice.
The Resolution of the Federal Antimonopoly Service of the Volga Region dated August 10, 2009 N A06-2176/08 noted that tax law does not contain a prohibition on restoring invoices by issuing duplicates of these documents. However, the recovered documents must coincide in amounts with the disputed invoices, contain the details of the disputed invoices and indisputably confirm the fact of payment of these particular invoices.
The Resolution of the Federal Antimonopoly Service of the Moscow District dated May 25, 2012 N A40-110048/10-140-598 directly states that the signing of duplicate invoices issued to replace lost originals by other authorized persons in connection with a change in the head of the seller of goods (works, services) is lawful and does not deprive the buyer of the right to tax deduction on such invoices. The signing of invoices by different officials was caused by reasons beyond the control of the taxpayer - a change in the heads of counterparties during the relevant periods.
09/05/2014 Victoria
The counterparty requires that the OGRNIP be indicated in the invoice in addition to the state registration certificate. Yes, he also wants it to be printed... My program does not allow this.
How to refuse with reason?
Answer
Good afternoon, Victoria.
According to paragraph 1 of Art. 169 of the Tax Code of the Russian Federation, an invoice is a document that serves as the basis for the buyer to accept tax amounts presented by the seller for deduction when the requirements established by this article are met.
Scroll mandatory details, which must be indicated in the invoice issued upon the sale of goods (work, services), transfer property rights, clauses 5 and 6 of Art. 169 of the Tax Code of the Russian Federation. According to paragraph 6 of Art. 169 of the Tax Code of the Russian Federation, when issuing an invoice by an individual entrepreneur, the invoice is signed by the individual entrepreneur indicating the details of the certificate of state registration of this individual entrepreneur. According to regulatory authorities, an invoice from an individual entrepreneur must indicate the date, series, and number of the state registration certificate in order to legally deduct VAT on it (Letter of the Federal Tax Service of Russia dated 07/09/2009 N ШС-22-3/553@).
Answer
12/15/2014 Oleg
Good afternoon.
How to pay for the delivered goods correctly: by invoice or invoice, and what is the difference?
Answer
The LLC does not provide for the position of a chief accountant; the position of an accountant is provided.
Does an accountant have the right to sign an accounting and tax reporting?
Having considered the issue, we came to the following conclusion:
If the organization does not have the position of chief accountant (accounting service as structural unit) accounting is carried out by an accountant.
The organization's accountant has the right to sign financial statements by force of law. An organization's accountant has the right to sign tax reports if there is a power of attorney.
Rationale for the conclusion:
The basic principles of organizing accounting in an organization are set out in No. 129-FZ dated November 21, 1996 “On Accounting” (hereinafter referred to as Law No. 129-FZ).
Authorized representative A taxpayer-organization may also be a person acting on the basis of an order from the organization and a power of attorney (Tax Code of the Russian Federation). A power of attorney is a written authority issued by one person to another person for representation before third parties (Civil Code of the Russian Federation). On behalf of the legal entity, the power of attorney is signed by its director or another person authorized to do so by the constituent documents.
![Bookmark and Share](http://s7.addthis.com/static/btn/v2/lg-share-en.gif)