Power of attorney in tax office allows an employee to represent the interests of the company in the IFTS. The attorney will be able to receive, transfer documents, carry out all the necessary actions related to his assignment. If an individual or individual entrepreneur needs to take any action in the tax office, he can also use the services of a representative by issuing a power of attorney in his name. This can be a responsible person who has the right to adjust the reporting, or a courier who simply delivers the package to the office.

Features of drawing up a power of attorney.

The document does not have a specific sample approved by the state. However, it must contain certain points. The uniform requirement for all power of attorney options is a written form. Moreover, it can be typed on a computer or written by hand. If the guarantor draws up an individual entrepreneur or an individual, then often notarization is required. On the paper, issued by the LLC, there is the signature of the head, the seal of the organization. This gives the document legal force therefore no additional certification is required.

The power of attorney for the tax office must contain the following information:

• document's name;
• city ​​for which it was issued, date of signing;
• complete information about the organization that issued the document, including its KPP, TIN;
• data of a private person, individual entrepreneur, whose powers are transferred;
• information about the person accepting the powers;
• a list of the rights granted, for example, filing reports with the Federal Tax Service Inspectorate.

When preparing a document, please note that its validity period is by default equal to a year, unless other information is specified in the text. It is very easy to compose it using a sample.

The document can be drawn up for a specific person or for a circle of persons, indicating the authority of each of them. In case of its cancellation, the head of the enterprise or an individual who has transferred his powers is obliged to notify the tax authorities of the end of its operation.

Examples of powers of attorney 2016.

Most often, a power of attorney is used when it is necessary to collect documents from the tax office. For example, a certificate, a duplicate of the company's charter. However, the tax authorities may require confirmation of authority when submitting reports. Samples of their design can be downloaded from the following links:

Or you can get acquainted at separate stands with the tax authorities. In addition, it may be necessary to adjust the reporting, to sign, receive documentation, register cash register machines, replace the cash register and other actions related to the operation of the enterprise.

In such situations, you can get by with one power of attorney, registering absolutely all the powers for your attorney. Otherwise, you will need a whole package of documentation for various actions. Even for filing reports, restrictions may be prescribed. For example, an attorney will deal exclusively with the reconciliation with the budget, decisions, acts of the Federal Tax Service Inspectorate.

Notarization: how much will it cost?

The tax authorities require notarization of the power of attorney in the event that the actions performed lead to changes in the State Register, relate to transactions requiring notary certification. Despite the fact that the tariffs for this operation are approved for 2017 - 2018, you will not be able to get the coveted mark for 100 rubles. The average cost of certification varies within 1000 rubles. Moreover, the more authority you give your attorney, the more expensive his certification will be. For documentation related to the work of enterprises, in general, separate prices.

Transfer of responsibility.

In some cases, the responsibility for obtaining documents can be delegated. This possibility must be documented. A separate power of attorney is drawn up for her, which must meet the following requirements:

• the main document contains a clause providing for the possibility of transfer;
• an additional document cannot endow the attorney with broader powers than those indicated in the main;
• its validity period cannot exceed the validity period of the main power of attorney;
• it must be certified by a notary public.

Before signing the power of attorney, the notary checks it for compliance with the above requirements.

Power of attorney from legal entity to represent interests in the tax authorities is necessary when visiting the IFTS by any employee of the organization (entrepreneur), except for the head, for example, an accountant or courier, for:

Delivery of reports, other documents (statements, letters);

Receiving documents from tax authorities;

Obtaining an extract from the tax office.

Moreover, the tax authorities, as a rule, leave a power of attorney to themselves. Therefore, it is better to make several copies of the power of attorney at once. And, if necessary, take several actions at the inspection (for example, submit a declaration and get a ready-made reconciliation act) to have them with you.

Notarised power of attorney

A power of attorney from a legal entity does not need to be notarized, it is enough that it bears the signature of the head and the seal of the organization (if any).

But the power of attorney from the entrepreneur must be notarized.

Period of validity of the power of attorney

There are no restrictions on the validity period of the power of attorney. That is, a power of attorney can be issued for any period (even for a hundred years). If no term is indicated in the power of attorney at all, then it will be valid for 1 year from the date it was drawn up.

Power of attorney is a document giving the right to another person to act as your representative.

If it is impossible to submit reports to the tax office in person, a power of attorney is required.

Nuances when filling out a power of attorney in the INFS

The power of attorney form is intuitive to fill out, but it is important to know some features:

1. Do not allow abbreviations - data must be entered in full. For example, it is unacceptable to shorten surnames, first names or patronymics.

2. Be sure to indicate the date of issue of the document in words. otherwise, the power of attorney is considered invalid. Validity period - no more than three years (if you do not indicate the expiration date, then the power of attorney is considered valid within a year from the date of issue).

3. All signatures must be paired with a decryption.

4. In addition to the name of the organization, also enter its TIN and KPP.

5. The powers can be specified, for example, “to submit the 2005 report”. Or have an expanded view.

However point:

“To provide explanations to the staff of the Institute for Financial Services on issues arising during the tax audits»So widely used, it is advisable to introduce only if the order will be carried out directly by the accountant.

6. It is unacceptable to "connect" powers of attorney.

For example, to receive correspondence by mail and submit reports to the INFS.

7. The power of attorney is drawn up on the company letterhead.

Authentication and presentation of power of attorney

If the power of attorney is issued by an individual entrepreneur or individual, it must be certified by a notary. In other cases, the company seal is sufficient. However, it is important to understand that if you have issued an electronic digital signature(EDS) as a director of an enterprise or individual entrepreneur, then you will have to submit reports personally.

She will not be accepted by proxy. It is also necessary to take into account that the power of attorney is necessary for an accountant or other employee, even if an EDS is issued for him. The power of attorney is attached to the statements and submitted along with the documents.

Electronic filing has undoubtedly made life easier for everyone. However, it is important to understand that if the details in the program do not match the document in the tax office or there is an error in the power of attorney, the report may be refused.

The power of attorney must be submitted to the inspectorate before the date of submission of the reports. Often, a power of attorney is sent by mail, without taking into account the terms of its work and the processing of incoming tax correspondence. This leads to misunderstandings.

The second reason for refusal - the mismatch of the details - is corrected using the program. For convenience, the program has a mechanism for registering powers of attorney. After registering the power of attorney in the program, an information message will be generated and attached to each report of the Federal Tax Service automatically.

Now you just need to issue a power of attorney once, and it will be automatically attached to all reports. You can edit the power of attorney right in the reporting window.

Below is a sample form and sample power of attorney for submission of reports to the IFNS version of which can be downloaded for free.

Every organization and citizen is a tax payer within the framework of the legislation stipulated in Russia. In order to establish interaction with the fiscal authority, companies appoint employees responsible for filing reports. The power of attorney to the Federal Tax Service Inspectorate for the delivery and receipt of documents is obligatory document required to represent the interests of the firm in a government agency.

Power of attorney rules

A properly executed document will allow the authorized person to communicate with tax inspector on behalf of its principal - an individual or legal entity.

A correctly drawn up power of attorney will allow you to perform those actions that are reflected in the text of the document. The trustee can be company officials, couriers for the delivery of documents, adult capable citizens.

Before proceeding with the paperwork, it is necessary to clarify in advance what information should be reflected in the text of the document.

The tax office requires that the document contains the following details:

1. Title of the document.
2. Place of registration and date.
3. The full name of the organization with an indication of its organizational and legal form.
4. Information about the organization (OKPO, INN).
5. Information about official who signed the power of attorney (full name and position held).
6. List of actions that the attorney is authorized to perform.
7. Document validity period.
8. Information about the authorized person and a sample of his signature.

Execution of a power of attorney on behalf of a private entrepreneur or individual requires certification from a notary. The power of attorney from the legal entity is sealed and signed by the head.

Invalidation

In the following cases, the power of attorney will be considered null and void, which will make it impossible to represent the taxpayer at the inspection:

1. Expiration date.
2. Refusal of the attorney from his powers.
3. Cancellation of the document by the taxpayer.
4. In the event of the death of the principal or liquidation of the company.
5. Inability or partial capacity of the principal.
6. If the principal is recognized as missing.

Should be drawn Special attention that the power of attorney will remain valid until the tax office is notified of its cancellation. The taxpayer is obliged to independently inform the inspector about the revocation of the power of attorney.

Validity

The correct indication of the term of the power of attorney needs to be clarified. In the laws of the Russian Federation there are no time limits regarding the minimum and maximum duration of such a document.

If there is no indication of the validity period in the text, according to Art. 186 of the Civil Code, the power of attorney remains in force for no more than 1 year from the date of registration. The same article limits the maximum term of a power of attorney to 3 years, if the issue does not relate to the presentation of the principal outside the country on a document certified by a notary.

As applied to representing the interests of a company in the Federal Tax Service, the document will be valid for one year after issuance, therefore it is so important to indicate the day and year when the document was issued.

Permissible actions in the Federal Tax Service under a power of attorney

It is important to correctly and fully reflect all the actions that the person holding the power of attorney can perform. As a rule, the following rights are indicated to represent the interests of the taxpayer:

1. Sign and submit reports.
2. Make adjustments to reports.
3. Receive documents in the name of the taxpayer.
4. Register KKM.
5. Contact when changing the electronic tape for the cash register.
6. Register and deregister in tax office.
7. Sign various acts, accounting documents by bank account.
8. Receive help on budget calculations.
9. Receive and submit other documents related to the interaction of the payer with the fiscal authority.

The principal independently determines what actions the attorney in the tax service will be authorized to perform. The organization and the individual should clearly indicate specific actions for the document in order to avoid misunderstandings in the future. Most often, a power of attorney is issued with the right to receive various certificates, duplicates of the charter, documents upon request.

In the video about correct design powers of attorney

A power of attorney to the Federal Tax Service Inspectorate is a mandatory document for representing the interests of the organization by a responsible employee, therefore, it is necessary to carefully check its compliance with the requirements for registration, and also to ensure that the document is not expired.

Organizations must submit to the IFTS tax reports on taxes paid by them (clause 1 of article 80 of the Tax Code of the Russian Federation). Tax return or the calculation can be submitted by the taxpayer in person or through a representative, as well as by mail or via telecommunication channels (clause 4 of article 80 of the Tax Code of the Russian Federation).

That is, the declaration to the IFTS has the right to submit:

• or a legal representative of the organization, usually a director (clause 1 of article 27 of the Tax Code of the Russian Federation, clause 1 of article 40 of the Law of 08.02.1998 N 14-FZ, clause 2 of article 69 of the Law of 26.12.1995 N 208-FZ);
• or an authorized representative, which can be either another organization or an individual (clause 1 of article 29 of the Tax Code of the Russian Federation). In this case, a power of attorney must be issued to the representative with the right to represent the interests of the organization in relations with the tax authorities (clause 3 of article 29 of the Tax Code of the Russian Federation).

Contents of the power of attorney for the tax office for reporting

Obviously, the power of attorney to the Federal Tax Service Inspectorate must be drawn up in writing (clause 1 of article 185 of the Civil Code of the Russian Federation). It states:

• date and place of drawing up the power of attorney (clause 1 of article 186 of the Civil Code of the Russian Federation);
• information about the organization, whose interests will be represented by the authorized person (name, TIN, address);
• information about the authorized representative. If this is an organization, then the full name, TIN and location of the legal entity are indicated, if it is an individual, then the full name, passport data, address of residence;
• what exactly is trusted to the authorized person, that is, to represent the interests of the taxpayer in legal relations with tax authorities;
• the rights of an authorized person;
• the validity period of the power of attorney. If the validity period is not specified, then the power of attorney will be valid for a year from the date of its execution (clause 1 of article 186 of the Civil Code of the Russian Federation).

The power of attorney must be certified by the signature of the head of the organization or another person authorized to do so by law and constituent documents (clause 4 of article 185 of the Civil Code of the Russian Federation).

If the declaration is signed by an authorized representative

If tax reporting is signed by an authorized representative of the taxpayer, then the basis of representation must be indicated in a special field in the declaration itself. And it must be accompanied by a copy of the power of attorney form for signing tax reports (clause 5 of article 80 of the Tax Code of the Russian Federation).

When reporting to in electronic format together with her in tax authority it is also necessary to send an electronic, informational message about the power of attorney. It indicates the details of the power of attorney (Letter of the Federal Tax Service of Russia dated 08/10/2016 N GD-4-11 / [email protected]). But before submitting reports in this way to the IFTS, you need to provide the tax authorities with a copy of the power of attorney itself. It will be stored in the inspection for 3 years after the expiration date (