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Do I need to stamp documents? The use of a round seal is a right, not an obligation of organizations

Elena SHIRIMOVA,
lawyer, leading expert of the magazine "Personnel Business"

We learned from school: a document without a seal is invalid. So we put a stamp on almost all the papers - you can’t spoil the porridge with oil. But is this really necessary? Which personnel documents really need to be stamped, and which ones can do without it?

Our editors often receive letters with questions that are in one way or another related to the correct use of the seal impression. “Do I need a stamp on an employment contract?” – asks an entrepreneur from Samara. “Where can I find a list of documents that must be stamped?” - asks the Moscow HR manager. “I accidentally put the seal of another organization in the employee’s work book. What should I do now?” - complains a personnel officer from Stavropol. Today we will solve these and many other problems.

Meet the seal

First, let's talk a little about what a seal is. This is a hard rubber cliche for making impressions on paper to confirm the authenticity of a document. Technical requirements for official seals - their shape, size, text and symbols placed on them - are set out in state standard GOST R 51511-2001*.

* State standard of the Russian Federation "Seals with reproduction of the coat of arms Russian Federation. Shape, dimensions and technical requirements"(approved by Decree of the State Standard of Russia dated December 25, 2001 No. 573-st).

The technical requirements for seals without a coat of arms have not yet been established in the state standard. The legislation says almost nothing about the rules for using seals. It is unclear, for example, what seals an organization should have, in what cases they should be affixed, who is responsible for their safety, how many seals a company should have, etc. All these issues remain at the discretion of the organization’s management.
There are three types of seals: official, equivalent to official and simple.
Official seals (with the image of the coat of arms of the Russian Federation) are used only in organs state power And government institutions. In addition, organizations that are vested with government powers receive the official seal. For example, private notary offices.

A joint stock company must have a round seal containing its full company name and address

Commercial firms use seals equivalent to stamp stamps. They depict company logo, logo or simply the company name is written. Both official stamps and seals equivalent to them indicate the TIN of the legal entity and the number of the certificate of state registration.
Private entrepreneurs also have their own seals. In terms of their status, they are considered equivalent to stamp ones. But on such a seal, instead of a coat of arms and emblem, the surname, name and patronymic of the individual entrepreneur are located, and his location, tax identification number and registration number are also indicated.

Stamps, daters, facsimiles
Stamp
- This is a type of rectangular print with some text. Most often, stamps are used to put the details of an organization on a document. There are stamps confirming a certain action. For example, “Paid”, “Insert issued”.
Dater– a stamping device for automatic date stamping. The procedure for using stamps and daters is not regulated by law, so the organization must determine it independently.
Facsimile- This is a seal or cliche with the help of which a person’s signature is reproduced. In accordance with Article 260 Civil Code facsimiles can only be used in accordance with the procedure established by law. However, such an order does not yet exist. Facsimiles cannot be placed on personnel and accounting documentation - only the official’s handwritten signature is required. But on letters, certificates, congratulations - it is quite acceptable.

Stamp stamps and similar seals are placed on documents that require special confirmation of authenticity - contracts, letters and certificates, work books, service IDs, etc.
Simple are considered seals structural divisions companies, printing for individual species documents, stamps. They come in different shapes - round, triangular, rectangular, square. They are placed on those documents that do not require special confirmation of authenticity (certificates, passes, copies, etc.).

Technical requirements for seals without a coat of arms have not yet been fixed in the state standard

Where should I place the seal impression?

The seal impression should be located at the bottom of the document, next to the official’s signature. Please note: the seal is placed in such a way as to partially cover the word that denotes the position, but does not end up on the signature and transcript of the signature.

Some documents have a special mark “M.P.” (place of printing). If there is one, there is one less thing to worry about: place the print directly on it. Letters "M.P." present at title page work book, on accounting papers, certificate forms.

What is the seal for?

The seal gives the document legal force - it confirms the authenticity of the official’s signature. But not all personnel documents need these props. Unfortunately, the current legislation does not clearly define which papers need to be stamped and what kind of stamp. Based on established practice, we have compiled a list of personnel documents certified by a seal in commercial organizations. It is presented in the table on page 33.

The seal certifies not only personnel documents, but also accounting papers (orders, registers, estimates), as well as the constituent documents of the organization, a collective agreement, and various agreements. Documents not mentioned in this list, stamp certification is not required.

Letters written on forms (except for guarantees) do not need to be stamped


Which documents should I put which stamps on?

DOCUMENT

PRINTING TYPE

Employment contracts, additional agreements to them, contracts on full financial liability, civil law contracts Equated to the stamp
Acts (write-offs, examinations, acceptance and transfer of cases, etc.) Equated to the stamp
Travel certificates Seal of the HR department or equivalent to a stamp
Certificates and characteristics from the place of work Stamp of the HR department, accounting department (if it is a salary certificate), structural unit where the employee works
Submissions and petitions (for awarding orders, medals, prizes) Stamp of the structural unit where the employee works
Diplomas and certificates issued to employees Equated to the stamp
Service IDs Equated to the stamp
Archival copies and archival references Equated to the stamp
Powers of attorney (for receiving material assets, conducting business in arbitration and court, etc.) Equated to the stamp
Letters of guarantee(for performing work, services, etc.) Equated to the stamp
Staffing charts, instructions, rules, regulations and other local acts of the organization Equated to the stamp
Work records Equated to a stamp or stamp of the HR department

We certify documents according to the rules

Of course, nothing bad will happen if you put a stamp on it by mistake. personnel order or letter. But if you do not certify a document that really needs it (for example, a contract), the consequences can be very dire. Such an agreement will not have legal force, and the court most likely will not consider it as evidence.
To avoid such troubles, we advise you to clearly define the procedure for using printing at the local level. First you need to determine scroll company documents on which you will be in mandatory to put a stamp. Then you need to make instructions for use seals, in which to write, when to put a seal equivalent to a stamp, and when to put a simple one, how stamps are used, if the organization has them. Specify separately where the seal will be stored and who is appointed responsible for its storage (this issue is usually decided by the head of the organization).

It is advisable to make this instruction along with the list an appendix to general instructions on the records management of your company, and if there is none - as an independent document or an addition to the charter. In the future, if you need to certify with a seal a document not specified in local act, the head of the organization issues a special order about this. The list of documents certified by the seal can be supplemented over time.

The instructions for using seals must specify the procedure for destroying obsolete seals

Stamp in the work book

Separately, it is necessary to say about the seal imprint in the employee’s work book. Filling procedure work records is clearly stated in two regulations - Rules for maintaining and storing work books* and Instructions for filling out work books**, which must be strictly followed. Having studied these documents, we conclude: there are only three cases when an organization’s seal or personnel service(you can use any of them):

  • during the initial registration of the book - on the title page;
  • when changing the personal data of an employee - on the inside cover;
  • upon dismissal - after recording the dismissal in the “Work Information” section.

* Approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
** Approved by the resolution of the Ministry of Labor and social development RF dated October 10, 2003 No. 69.

In addition, there is one case when you need to put a stamp in the work book - if the employee is given an insert. This stamp is placed on the inside cover of the book or on the title page and is a rectangular imprint with the words “Insert issued.”

Larisa SANKINA,
Associate Professor, Department of Document Science, Russian State University for the Humanities:

– Unfortunately, none of the regulations regulating work with a work record book talk about how to cancel an incorrectly placed seal (for example, the seal of another organization). Meanwhile, such an error may raise questions among authorities Pension Fund when assigning a pension to an employee. We believe that it can be corrected in the same manner as an incorrect entry in the “Work Information” section of the work book. After the last entry, put the next serial number and write that the seal of such and such an organization was placed incorrectly. For example: “The seal of the open joint-stock company Gloria was placed incorrectly.” Then place the correct one next to this seal.
It is possible that an employee with such a mark in the work book will still have to confirm the period of work in your organization with copies of orders. Therefore, provide the employee with the necessary copies when he leaves.

More information about the material can be found in the magazine

It will be mandatory only if it is expressly provided by law. In other cases, organizations will decide for themselves whether to use a seal or not. For example, printing will not be required in the audit log. On the report of an industrial accident. On a judicial power of attorney and a power of attorney for representation during enforcement proceedings. On documents for participation in government procurement, etc.

Note: Source: Federal Law No. 82-FZ

The organization’s seal should be affixed when (documents to the Federal Tax Service, agreements with counterparties, etc.)

Previously, before April 2015, if there was no stamp on the documents, the consequences in this case could be dire. If a dispute arises with a counterparty or with a regulatory authority. A document executed without a seal could be considered invalid. Therefore, some accountants put a seal on all documents. Even those that don’t need an imprint.

Submitting documents to the Federal Tax Service: when you do not need to put a stamp

If the company's charter does not contain information about its seal. Then the documents submitted to the Federal Tax Service may not contain a seal imprint.

Note: Letter from the Ministry of Finance of the Russian Federation in letter dated February 16, 2016 No. 03-02-07/1/8575.

Officials refer to laws on joint stock companies Oh. And about societies with limited liability(OOO). From which it follows that the company’s use of the seal is a right. Not an obligation. And information about the presence of a seal must be contained in the company’s charter.

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Is the organization’s seal in contracts with counterparties necessary or not?

In general, contracts with counterparties do not need to be stamped. Unless, of course, the text of the agreement itself obliges the parties to certify the seal of the organization to the agreement. Or this is not directly required by law. This conclusion follows from paragraph 1.

For example, it is mandatory to have stamps on a double warehouse receipt. And the pledge agreement, if the pledged item remains with the pledgor. Because this is said in and.

If special requirements to the agreement in the law or the text of the agreement there is no. There is no need to affix a stamp. Because the courts, for example, draw a conclusion. In general, the company seal is just an extra thing. And not a mandatory requirement of the contract. Therefore, even without an imprint, the contract is considered concluded. And such a deal cannot be declared invalid. Therefore, if there is not a word in the text of the contract about printing. Then the contract will be valid without it. The main thing is that the document bears the signatures of the parties to the transaction.

Who wants to be safe? And wishes mandatory stamps both sides. Then you can write the following wording in them. “This agreement and amendments to it are valid only if they are made in writing. Signed by authorized representatives and sealed by the parties.” Then you definitely can’t do without printing.


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When is printing required?

Note: See the complete list of documents on which the organization’s seal is required (optional)

Document requiring printingBase
Financial documents
Receipt for receipt cash order(form No. KO-1),
last page of the cash book (form No. KO-4)
Unified forms of primary accounting documentation for recording cash transactions, approved by Resolution of the State Statistics Committee of Russia dated August 18, 1998 No. 88, paragraph 13 of the Procedure for conducting cash transactions in the Russian Federation, approved by letter of the Central Bank of the Russian Federation dated October 4, 1993 No. 18
Payment documents by which the organization transfers fundsClause 5.1 Instructions of the Central Bank of the Russian Federation
Forms strict reporting. Exception - documents without the “seal” requisite, approved by federal executive authoritiesClauses 3, 5 and 6 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359
Journal of the cashier-operator (form No. KM-4),
journal for registering readings of summing cash and control counters of cash registers operating without a cashier-operator (form No. KM-5)
Unified forms of primary accounting documentation for recording monetary settlements with the population when carrying out trade transactions with using KKM, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132
Material documents
Consignment note (form No. TORG-12),
commodity journal of a small retail trade employee (form No. TORG-23)
Unified forms of primary accounting documentation for recording trade operations, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132
Certificate for purchasing goods on credit (form No. KR-1),
instruction-obligation (form No. KR-2)
Unified forms of primary accounting documentation for recording trade operations when selling goods on credit and for recording trade operations in commission trade, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132
Certificate of acceptance of completed work (form No. KS-2),
certificate of cost of work performed and expenses (form No. KS-3),
general work log (form No. KS-6),
act on the commissioning of a temporary (non-title) structure (form No. KS-8),
act on suspension of construction (form No. KS-17),
act on suspension of design and survey work for uncompleted construction (form No. KS-18)
Unified forms of primary accounting documentation for accounting of work in capital construction and repair and construction work, approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 No. 100, unified forms of primary accounting documentation approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a
Certificate for payments for work (services) performed (form No. ESM-7)Unified forms of primary accounting documentation for work accounting construction machines and mechanisms, work in road transport, approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 No. 78
Consignment note (form No. 1-T),
waybills all types of vehicles.
Power of attorney (forms No. M-2, M-2a)Clause 5 of Article 185 of the Civil Code of the Russian Federation, unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a
Act on the recording of material assets received during the dismantling and dismantling of buildings and structures (form No. M-35)
Certificate of acceptance and transfer of fixed assets (forms No. OS-1, OS-1a, OS-1b),
on the acceptance and delivery of repaired, reconstructed, modernized fixed assets (form No. OS-3),
certificate of acceptance and transfer of equipment for installation (form No. OS-15),
act on identified equipment defects (form No. OS-16)
Unified forms of primary accounting documentation for accounting of fixed assets, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7
Personnel documents
Employment history. Canceled from November 27, 2016. The stamp was placed on the first page, on the inside cover (if the information on the title page changes), after recording the employee’s dismissal before November 27, 2016Clauses 2.2 and 2.3 of the Instructions approved by Decree of the Ministry of Labor of Russia dated October 10, 2003 No. 69, paragraph 35 of the Rules approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225
Certificate of acceptance of work performed on an urgent basis employment contract, concluded during execution certain work(form No. T-73)Unified forms of primary accounting documentation for recording labor and its payment, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1
Travel certificate (form No. T-10)
Tax documents
Corrected invoiceClause 29 of the Rules approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914
Tax return. The stamp is placed where required by the instructions for filling out the form.Orders of the Russian Ministry of Finance on approval of declaration forms

From January 1, 2013, companies can generally use their own primary forms, having specified this in accounting policy. The main thing is that they contain all the mandatory details from Article 9 Federal Law dated December 6, 2011 No. 402-FZ.

Therefore, if in the document forms that your company has developed or improved and now uses, no printable field, its imprint on the document is not needed. Feel free to work without it.

But if you use standard primary forms, which are marked “M.P.”, you will have to put a stamp. Otherwise, the document will be executed in violation. This means that with its help it will not be possible, for example, to confirm income tax expenses.


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The printing was cancelled. How to work now?

From April 7, 2015, commercial organizations can refuse round seals. They acquired this right after Federal Law No. 82-FZ of April 6, 2015 came into force.

Is it necessary to refuse printing?

Not at all necessary. The management of the organization, at its own discretion, decides whether to use printing in the future or do without it. The law only provides for the possibility of abandoning the round seal in favor of modern identification methods. But organizations still have the right to produce any number of seals and stamps of any shape, color and degree of protection.

What can replace printing?

You can replace the seal, for example, electronic signature, special company letterheads or holographic seals.

We received a bill of lading from a counterparty without a stamp. Should I return the document to have it stamped?

It all depends on the shape of this invoice. If your supplier uses standard form No. TORG-12, which is approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132, a stamp is required. After all, the form itself contains a specially designated place for the imprint. Moreover, the document must have two seals – the seller’s and the buyer’s.

And if you and the supplier agree to use a self-developed invoice, where there is no “M.P.” field, then a seal is not needed.

And many companies now use it in their work. This is convenient - with one document you can confirm both VAT deductions and justify expenses. The UPD form is in the letter of the Federal Tax Service of Russia dated October 21, 2013 No. ММВ-20-3/96@. So, in the form itself there is space for an imprint (the “M.P.” field).

Although in the recommendations for filling out individual details of the universal document, tax officials indicated that printing on the form is optional. So UPD without an imprint can still be accepted as tax accounting. The main thing is that all required primary details are correctly filled out in the document.

There is no seller's seal on the sales receipt. Will such a document be able to confirm expenses?

If the document form itself does not have the “MP” field, you will not have any problems. After all, each seller develops the sales receipt form independently. Official form No. Representatives of the Russian Ministry of Finance emphasized this in a letter dated February 11, 2009 No. 03-11-06/3/28. So if the space for the imprint is in sales receipt is not provided, then printing on the document is not necessary.


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How to refuse the organization's seal?

Make changes to your organization's charter. Information about the presence of a seal must be in this document.

If we refuse the organization’s seal, is it necessary to put it in standard documents where such details are provided, for example, in a cash book?

There have been no official clarifications on this issue yet. But the Federal Tax Service of Russia, the Pension Fund of Russia and the Federal Tax Service of Russia explain that immediately after the law comes into force, the company has the right to transfer to them any documents without a seal. My only wish is that if you decide to refuse the seal, notify the inspectors about this by letter. As soon as official clarifications become available, changes will be made to the article.

Is it necessary to put a stamp on the primary product, the forms of which the company has developed itself?

No no need. The seal is not listed among the mandatory details of the primary documents listed in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ.

Is it necessary to use a seal in contracts, for example, in a purchase and sale agreement?

No, not necessarily. It is necessary to put a stamp in an agreement with counterparties only if this is expressly provided for in the agreement (clause 1). Therefore, if one of the parties refuses the round seal, simply make sure that the requirement to affix it is removed from the contract.

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Will banks require stamps on documents?

No, they will not do. Bank representatives report that the signatures general director on any documents it is enough for them if the company refuses to print.

Organizations are not required to put a stamp on declarations and documents submitted to the inspection

Tax inspectors do not have the right to refuse to accept documents from an organization, citing the absence of the taxpayer’s stamp in them. This conclusion follows from the letter of the Federal Tax Service of Russia dated 05.08.15 No. BS-4-17/13706@. The commented letter was sent to the lower levels tax authorities for use at work.

According to the letter, tax inspectors must accept documents submitted by taxpayers, regardless of whether they are certified by a seal or not.

This problem (lack of a stamp on the declaration, calculation or other documents submitted to the inspection) does not exist for organizations that submit via the Internet. After all, to certify the above documents, it is enough for them to sign the sent file with a qualified electronic signature.

Do you need a stamp on form 4-FSS?

According to the FSS Information dated June 10, 2015, the absence of the organization’s round seal on the calculation of insurance premiums cannot serve as a basis for refusal to accept reports. In addition, FSS employees do not have the right to require organizations to certify with a seal corrections in and applications for offset (refund) of overpaid (collected) amounts of insurance premiums, penalties and fines.

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Is it possible now not to put stamps in work books?

Previously, doing this was risky. After all, the rules for filling out work books still state that the entry on the title page must be certified with a seal (clause 2.2 of the Instructions, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69).

Printing in work books is no longer required!

The Ministry of Labor has put an end to the debate about the use of the organization's seal when filling out work books. Now you only need to certify entries in the work book with a seal if you have one.

Note: Order of the Ministry of Labor dated October 31, 2016 No. 589n and Order of the Ministry of Labor dated October 31, 2016 No. 588n.

According to the new rules, organizations that have refused to use the seal must certify records of hiring, personnel movements and dismissals only with the signature of the manager or the person responsible for maintaining work records. Companies that continue to use the seal must continue to certify termination records with the seal.

By the way, the “if available” clause also applies to affixing a stamp on the first page of the work book and the insert in the work book. It is also no longer necessary to certify with a seal the receipt and expenditure book for recording work book forms and the book for recording the movement of work books and inserts for it.

Note: New order comes into force on November 27, 2016.

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If affixing a seal in contracts is voluntary, then on some other documents its presence is mandatory.

The power of attorney must be completely completed and have a sample signature of the person in whose name it is issued. 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, with the seal of this organization attached (clause 5 of Article 185 of the Civil Code of the Russian Federation).

The absence of the seal of the organization that issued the power of attorney indicates the invalidity of this document as it does not meet the requirements of the specified paragraph 5 of Art. 185 of the Civil Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of the Volga District dated May 28, 2009 in case No. A49-7388/2006).

A stamp will also be required when opening a personal account. After all, before opening a bank account, you must submit a package of documents, including a card with sample signatures and seal impressions (form N 0401026 according to OKUD).

When providing services to the population of an organization, making cash payments and (or) payments using payment cards without using cash register equipment, must be issued to an individual a document on strict reporting form, equivalent to a cash receipt. In paragraphs "and" clause 3 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment (approved by Decree of the Government of the Russian Federation of May 6, 2008 N 359) lists the mandatory details of such a document, among which there are seal of the organization.

Documents on which a seal is required include certain forms of primary documents listed in albums of unified forms approved by the decrees of the State Statistics Committee of Russia. The need for a seal imprint on them is indicated by the presence of the abbreviation “MP.” In particular, the “Print Place” attribute is present in the following unified forms:

Consignment note (form N TORG-12, approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132);

An act on acceptance of completed work, a certificate on the cost of work performed and expenses, an act on the commissioning of a temporary (non-title) structure, an act on the suspension of construction, an act on the suspension of design and survey work for unrealized construction (respectively forms N N KS-2, KS- 3, KS-8, KS-17 and KS-18, approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 N 100);

Consignment note (form N 1-T, approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78);

Act on the recording of material assets received during the dismantling and dismantling of buildings and structures (form N M-35, approved by the aforementioned Resolution of the State Statistics Committee of Russia N 71a);

Acts on the acceptance and transfer of fixed assets, on the acceptance and delivery of repaired, reconstructed, modernized fixed assets, on the acceptance and transfer of equipment for installation, on identified equipment defects (according to forms N N OS-1, OS-1a, OS-1b, OS -3, OS-15 and OS-16, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7);

Waybill for a truck (form N 4-P, approved by Resolution of the State Statistics Committee of Russia dated November 28, 1997 N 78).

Without a seal, these documents will be drawn up with violations. From the above it follows that a seal imprint on primary accounting documents is necessary only when it is expressly provided for in the unified form.

The indicated abbreviation is also present on some unified forms of primary accounting documentation for recording labor and its payment (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1):

In the act of acceptance of work performed under a fixed-term employment contract concluded for the duration of a specific work (form N T-73);

Travel certificate (form N T-10).

In the travel certificate, the seal certifies not only the signature of the head of the organization sending the employee on a business trip, but also notes on the traveler’s arrival at the place of business trip and departure from it. If there is no seal of the organization to which employees are sent on a business trip, tax authorities do not accept expenses for this business trip when calculating income tax.

On the receipt for the cash receipt order (form N KO-1) (approved by Resolution of the State Statistics Committee of Russia dated 08.18.1998 N 88) the requisite “M.P. (stamp)” is provided. The receipt, in accordance with the instructions for its use and completion, must be signed by the chief accountant or a person authorized to do so, and the cashier. The signatures are certified by the seal (stamp) of the cashier. A similar provision is provided for in clause 13 of the Procedure for conducting cash transactions in the Russian Federation (approved by Letter of the Bank of Russia dated October 4, 1993 No. 18). As you can see, in the above-mentioned governing documents we are not talking about the seal of a legal entity, but about the seal (stamp) of the cashier.

The fact that the current legislation of the Russian Federation does not require affixing the seal of a legal entity on a receipt for a cash receipt order was also confirmed by the judges of the Federal Antimonopoly Service of the East Siberian District. A discrepancy between the seal impressions on the receipt and the seal of the organization that accepted the money does not lead to the invalidity of the document (Resolution of the Federal Antimonopoly Service of the East Siberian District dated January 22, 2009 N A33-11360/07-F02-7117/08).

All tax return forms submitted by organizations must be certified by a seal (clause 31 of the Procedure for filling out a tax return for value added tax, approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n, clause 2, clause 3.3 of the Procedure for filling out a tax return for tax for the profit of organizations, approved by Order of the Federal Tax Service of Russia dated December 15, 2010 N ММВ-7-3/730@).

When conducting inspections, tax authorities have the right to request from the taxpayer (tax agent) documents confirming the correctness of calculation and timely payment of taxes (clause 1, clause 1, article 31, clause 1, article 93 of the Tax Code of the Russian Federation). Since the Federal Tax Service of Russia does not submit originals, but copies of documents, they must also be certified by the signature of the head and the seal of the organization (clause 2 of Article 93 of the Tax Code of the Russian Federation).

But in practice, the seller may still be required to affix his seal. Thus, corrections made to invoices must be certified by the signature of the manager and the seal of the seller, indicating the date of the correction (clause 29 of the Rules for maintaining logs of received and issued invoices, purchase books and sales books for value added tax calculations , approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914). Therefore, when correcting errors discovered after drawing up an invoice, the organization that issued the invoice, including the tax agent, must certify them with the signature of the manager (authorized in in the prescribed manner person) and seal (Letter of the Federal Tax Service of Russia dated August 12, 2009 N ShS-22-3/634@).

The requirement to affix the organization's seal in work books is enshrined, as mentioned above, in the Instructions for filling out work books, as well as in the Rules for maintaining and storing work books, producing work book forms and providing them to employers (approved by Decree of the Government of the Russian Federation dated 16.04. 2003 N 225).

Thus, a stamp is required on the title page and is affixed when registering a work book (clause 2.2 of the Instructions). To do this, there is a corresponding field in the lower right corner of this sheet, marked with the abbreviation “MP.” In this case, you can use both the seal of the organization and the seal of the personnel service. Abbreviation "M.P." also used on the first sheet of the work book insert (the form of the work book and the form of the work book insert were approved by the aforementioned Decree of the Government of the Russian Federation N 225, their samples are by Order of the Ministry of Finance of Russia dated December 22, 2003 N 117n).

The seal is also affixed to the inside of the cover when changes are made to the information contained on the title page (clause 2.3 of the Instructions). For example, the most common case: a worker got married and changed her maiden name to her husband’s last name.

When an employee is dismissed, all entries made in his work book during his work in this organization are certified by the signature of the employer or the person responsible for maintaining work books, his seal and the signature of the employee himself (clause 35 of the Rules).

Article 62 of the Labor Code of the Russian Federation obliges the employer to provide the employee with copies of work-related documents. Moreover, these copies must be properly certified.

According to the Decree of the Presidium of the Supreme Soviet of the USSR dated 08/04/1983 N 9779-X “On the procedure for issuing and certification by enterprises, institutions and organizations of copies of documents relating to the rights of citizens” (applies to the extent that does not contradict the Labor Code of the Russian Federation (Article 423)) the accuracy of the copy of the document must be certified by the signature of the manager or an authorized official and a seal (except in cases where a certain document requires notarization). In this case, the date of its issue is indicated on the copy and a note is made that the original document is in this enterprise, institution, organization.

The mentioned GOST R 6.30-2003 determines exactly how the certification inscription should look: below the “signature” attribute the inscription “True” is affixed; Next, the position of the person who certified the copy is indicated, his personal signature is affixed, a transcript of the signature is made (initials, surname), the date of certification is indicated and a seal is affixed.

All legal entities, it would seem, should have a seal available. However, neither GK Russian Federation, nor Federal law dated 08.08.2001 N 129-FZ "On state registration of legal entities and individual entrepreneurs"do not oblige them to this. But such a requirement is still provided for by the norms of special laws:

For joint stock companies - clause 7 art. 2 Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies”;

For limited liability companies - clause 5 art. 2 Federal Law of 02/08/1998 N 14-FZ “On Limited Liability Companies”;

For unitary enterprises - clause 3 art. 2 Federal Law of November 14, 2002 N 161-FZ “On State and Municipal Unitary Enterprises”;

For not commercial organizations - Art. 3 Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”;

For housing savings cooperatives - clause 8 art. 3 Federal Law of December 30, 2004 N 215-FZ “On Housing Savings Cooperatives”.

In this case, these legal entities have the right to have stamps with their name.

Note. Regional legislation remained for a long time licensing procedure production of seals. For example, in Moscow, to obtain permission to make a seal, they contacted the district or city department of internal affairs ( clause 4.14 Regulations on the procedure for registering enterprises in Moscow, approved. Decree of the Moscow Government of September 17, 1991 N 97). This order existed in the city until 1997.

As we can see, the mandatory presence of a seal is not mentioned at the legislative level in relation to companies with additional liability and partnerships.

Stamp for documents - where to put it her and what she should be? The answer to these seemingly simple questions is characterized by a number of nuances—let’s look at them.

What type of seal should be used for documents?

Organizations and individual entrepreneurs can use the following seal to certify documents:

  • main;
  • structural unit;
  • special (for example, seal for documents for internal use).

The legislation of the Russian Federation does not contain any classification of seals - the use of the above varieties has developed in practice.

Need for involvement stamps for documents, different from the main one, may be due to the difficulty of obtaining operational access to the main seal by structural divisions of the company or specific employees. Therefore, they may be given the opportunity to use appropriate alternative instruments for document certification.

From a legal point of view, all types of seals used by a company are equivalent if:

  • through them it is possible to record on paper the full name of the company, as well as its address;
  • they are round in shape;
  • the name of the type of seal used (for example, “For the HR department”) does not contradict the scope of its use (that is, the HR department cannot certify documents of the sales department with its seal).

If the document is sent to government agency, it should be certified only with the main seal. The use of special seals or seals corresponding to structural divisions by the company when interacting with partners and contractors is carried out with their consent.

In accordance with the amendments made by law dated 04/06/2015 No. 82-FZ to a number of federal regulations, Russian organizations in general, they are not obliged to use a seal in legal relations, unless otherwise expressly prescribed by certain rules of law.

You can learn more about the specifics of the application of legal norms governing the use of seals by organizations in the article.

But if the company still uses its own stamp for documents - where can you put it? her, in what part of the sheet?

Which part of the document is stamped?

Is affixed seal for documents in most cases, next to the signature of the person who certified the official document. As a rule, the abbreviation “M.P.” is present in the corresponding area of ​​the document. (place for printing). But if it is not provided in the original form, you should not enter it manually.

Where can I stamp documents? at their certification? So, on the document being certified, the seal must be placed in such a way that it allows:

  • recognize other significant details of the document (the names of the columns and the information they contain);
  • certify the authenticity of the signature of the person who verified the document.

It is also desirable that the seal partially covers one of the words that makes up the job title of the person signing the document.

Contractors, tax authorities and other government agencies always welcome the clearest possible print on paper (but not bold).

Where can I find samples of seals for documents?

Our specialists have prepared several samples for you stamps for documents, which are used in various cases. You can also see an example of how to properly stamp a document.

Results

In order to optimize document flow Russian companies has the right to use not only the main one, but also additional seals for documents. However, in official structures Documents certified only with the main seal should be sent.

It is important to ensure that the structure of the main and additional stamps for documents company names and addresses. All types stamps for documents, used by the company to certify them, sent to external entities - counterparties, government agencies, must be round.

Where is the stamp placed on documents? It must be placed in such a way that it does not cover other significant entries present in the document.

You can familiarize yourself with other nuances of using printing when organizing document flow in an enterprise in the article.

Is a stamp placed on the organization’s orders in 2019? Let's consider the rules for using this requisite on administrative documents.

Read our article:

Do orders need to be stamped?

The general rule for using seals on orders is that they are placed only if the order uses its own document form created by the organization. Unified orders for personnel do not require such details.

If the enterprise has developed its own document forms and local regulations stipulate the presence of a seal, then it is affixed. This follows from Article 8 Labor Code RF and articles 7, 9 of the Law dated .

Also, a stamp on the order is needed if the document is sent to external organizations, since it will certify its authenticity. The request for sealing may be made by the recipient organization, in which case a stamp is also placed.

The law gives the following list of situations when a seal is necessary. This:

  • (when starting it, dismissing an employee, or, for example, changing the employee’s last name).
  • Local regulations organizations.
  • Employment contracts (together with additional agreements to them and agreements on full financial liability).
  • Acts and letters of guarantee.
  • Powers of attorney related to the implementation of certain actions related to spending Money and material base.
  • Archival references and copies of documents.
  • Service and travel certificates.
  • Certificates of award, petitions, characteristics, recommendations, etc.

Who has the right to put a stamp on an order?

The organization has the right to establish its own list of documents requiring sealing. And therefore, the employer can issue an order on employees using the seal for official needs. Usually these include top officials of the organization, heads of structural divisions, etc.

The stamp on the order is executive who issues this order. If the order covers the entire enterprise, the signature of the manager and the stamp of the organization are required. And if the order concerns a specific department, and its head has his own seal, that is what is used.

What types of seals are there?

Let's list the types of seals:

  • Stamp. Their appearance regulated by GOST R 51511-2001. Official seals are used in government agencies and organizations that have the right to use the symbols of the Russian Federation (for example, notary offices).
  • Equated to stamp. Such seals are created for commercial organizations. They can be marked with a logo or a unique corporate emblem. In any case, it must indicate the TIN and the number of the state registration certificate. The individual entrepreneur additionally indicates the last name, first name and patronymic, but the logo is no longer applied.
  • Simple. Their necessity is determined by the employer himself and is recorded in regulatory orders. For example, these are seals for certifying certificates, copies and extracts.
  • Stamp details for similar situations, used to speed up and improve the efficiency of document flow. These are address, registration, with access rights (for example, classified as “secret”), etc.

What exactly are stamps for?

The scope of use of seals is regulated by the Unified state system office work (approved). The seal details confirm the authenticity of a particular order, act, certificate, etc. Consequently, its use gives the document legal force and proves the legality of actions in accordance with it.

Print location

The location for the impression is called the location. It is placed at the bottom of the document, next to the manager’s visa.

note

It is important that the print does not coincide with the signature itself. It is acceptable for the seal to partially appear on the job title.

IN personnel records management it is customary to leave it on the document special place and mark it with the abbreviation M.P. This is a convenient technique to avoid damage to documents due to incorrect placement of the print.

Storing seals

Seals are kept by employees who have the right to use this requisite. Basic round seal most time is at the disposal of the head of the organizational department. If the manager goes on vacation or goes on a business trip, it is handed over to the responsible employee against signature. A variety of simple auxiliary seals are issued to employees who require them in the performance of their official duties.

The storage locations for seals depend on their type. The main round seal (as well as the address stamp) is stored in a non-flammable sealed safe. It is enough to keep auxiliary stamps in a table that is locked with a key. Seals are kept in a special journal.

Rules for certification of documents in office work

It is best when the employer introduces instructions regulating the use of seals. First, a list of documents certified by this requisite is established. The list is not final, it will be possible to add necessary changes. Their necessity is determined by the employer himself and is recorded in regulatory orders.

Next, instructions for using the seals are developed. It specifies the rules for affixing, storing and disposing of stamps, and records storage rules. The instruction is created as an addition to the organization’s charter or as a separate document.