Power of attorney form for submission to the tax authorities. Sample power of attorney for the tax authorities to submit documents. Power of attorney for the tax office

Organizations must submit tax reports to the Federal Tax Service on the taxes they pay (Clause 1, Article 80 of the Tax Code of the Russian Federation). A tax return or calculation can be submitted by the taxpayer personally 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 following have the right to submit a declaration to the Federal Tax Service:

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 dated 02/08/1998 N 14-FZ, clause 2 of article 69 of the Law of December 26, 1995 N 208-FZ);
or an authorized representative, which can be either another organization or an individual (Clause 1, 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 authorities for filing reports

It is obvious that the power of attorney to the Federal Tax Service must be executed 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, tax identification number, address);
information about the authorized representative. If this is an organization, then the full name, INN and location of the legal entity are indicated, if this is an individual, then - full name, passport details, residential address;
what exactly is entrusted to the authorized person, that is, to represent the interests of the taxpayer in legal relations with the tax authorities;
rights of an authorized person;
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 the tax return is signed by an authorized representative of the taxpayer, then the basis of the representation must be indicated in a special field in the return itself. And it must be accompanied by a copy of the power of attorney form for signing reports to the tax office (clause 5 of Article 80 of the Tax Code of the Russian Federation).

When submitting reports electronically, you must also send an electronic information message about the power of attorney along with it to the tax authority. It indicates the details of the power of attorney (Letter of the Federal Tax Service of Russia dated August 10, 2016 N GD-4-11/14578@). But before submitting reports to the Federal Tax Service in this way, you need to provide the tax authorities with a copy of the power of attorney itself. It will be kept by the inspectorate for 3 years after expiration (

A power of attorney is a form of delegation of authority. It states what the representative or entrepreneur has the right to do.

However, in order for this document to have legal force and the full powers of the trustee not to be called into question, the power of attorney will need to be properly executed and certified.

What kind of document is this?

Only the head of this legal entity has the right to act without a power of attorney on behalf of the company, and only he himself has the right to act on behalf of the entrepreneur.

The remaining employees must have a power of attorney, which is an authority issued by the principal (taxpayer) to another person to represent his interests to third parties.

This authority is issued in writing and is mandatory when representing the interests of the taxpayer in the tax authority:

Tax power of attorney must contain a notice indicating:

a list of actions to which an authorized person has the right;
a list of structures in which this representative has the right to carry out actions permitted to him.

A representative of an enterprise or entrepreneur cannot act outside the powers of the specified power of attorney. The power of attorney is presented at the place of request either in the original or simultaneously in the form of a certified copy and the original.

The procedure for submitting reports to the Federal Tax Service by proxy via the Internet is described in the following video lesson:

General procedure for registration

A tax power of attorney is usually issued on letterhead or using accounting software. However, the form and type of the power of attorney form do not matter.

The most important thing is to it was clearly stated:

As a rule, the person to whom the power of attorney is issued must himself carry out the actions specified in this document. But with a direct indication in the power of attorney to right of subrogation the authorized person must notify the principal about the transfer of the rights granted to him to another person and indicate this person.

It is worth noting that the power of attorney executed within the framework of delegation of powers:

must be certified by a notary;
the duration of its validity should not exceed the period for which the initial power of attorney was issued;
cannot be formalized for actions named in the Civil Code of the Russian Federation, in paragraph 3 of Article 185.1.

As for the period during which the power of attorney is valid, it is not limited by law. But the validity of this document automatically canceled:

with the organization that issued the power of attorney;
upon the death or incapacity of the individual who issued the power of attorney;
with the end of the period for which the power of attorney was issued; and in other cases provided for by civil legislation (Article 188).

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Features of a tax power of attorney from an individual and an organization

First of all, to submit reports on behalf of enterprises An ordinary power of attorney, signed either by the manager himself or by a person who has the right to sign the power of attorney, is sufficient. This right is given by law or enterprise.

And here individual(both an ordinary citizen and an entrepreneur) is obliged to issue a power of attorney from a notary to represent their interests in the tax structure. Tax Article 29 speaks directly about this.

The power of attorney from the entrepreneur is signed and stamped by a notary. And now you don’t have to put a stamp on the power of attorney from the organization. The fact is that the Civil Code of the Russian Federation clearly states that a power of attorney can only be certified by a signature, but not a word is said about the seal.

However, the obligation to affix it is prescribed in many other regulations, but which do not relate to tax relations. In particular, the seal on the power of attorney is stated in the federal law “On Enforcement Proceedings” No. 229-FZ, in the Arbitration Procedural Code of the Russian Federation, etc. And in the Tax Code of the Russian Federation, Article 29 states that the taxpayer’s representative must act on the basis of a power of attorney, which is issued taking into account the requirements of civil law.

However, the Civil Code says nothing about the seal. So what should we do?

Practice shows that it is best to put a stamp on the power of attorney - this will eliminate the risk of non-acceptance of reports. After all, the presence or absence of a seal is the right of the taxpayer-principal. And if the organization does have a seal, it would not be a bad idea to stamp it on the power of attorney.

Types of this document for the tax authority

If a legal entity issues a power of attorney to its employee, then his position must be indicated in the text of the document. For example, “Limited Liability Company “Trapezia”, represented by General Director Semenov Semyon Ivanovich, acting on the basis of the Charter, this power of attorney authorizes the senior accountant of LLC “Trapezia” Sergeeva Anna Dmitrievna.”

If the power of attorney is issued to a third-party organization preparing and submitting reports, then in the document:

or the full name of this company is indicated, including tax identification number, checkpoint and registration address. In this case, it is also appropriate to indicate the right to delegate powers;
or the full name of the specified organization, its TIN, KPP and address are written down, and at the same time the full name, passport details and positions of those of its employees who will act on behalf of the principal.

If an organization issues a power of attorney to an entrepreneur who will submit reports for it, then the document should indicate:

or first name, patronymic and last name, passport details and address of the authorized person, and do not indicate that this person is an entrepreneur;
or still make an indication of its legal form.

If all powers of attorney are drawn up on behalf of an entrepreneur or on behalf of an ordinary citizen, then they are drawn up by a notary, who already has a prepared general form.

The rules for issuing a power of attorney from an enterprise in 1C 8.2 are discussed in the following video material:

Each organization and citizen are tax payers within the framework of the legislation provided for in Russia. In order to establish interaction with the fiscal authority, companies appoint employees responsible for filing reports. A power of attorney from the Federal Tax Service to submit and receive documents is a mandatory document required to represent the interests of the company in a government agency.

Rules for issuing a power of attorney

A properly executed document will allow the authorized person to communicate with the tax inspector on behalf of his 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. Company officials, document delivery couriers, and legally capable adults can act as a proxy.

When starting to prepare documents, it is necessary to clarify in advance what information should be reflected in the text of the document.

The Tax Service requires that the document contain the following details:

Title of the document.
Place of registration and date.
The full name of the organization indicating its legal form.
Information about the organization (OKPO, INN).
Information about the official who signed the power of attorney (full name and position held).
A list of actions that the attorney is authorized to perform.
Validity period of the document.
Information about the authorized representative and a sample of his signature.

Executing a power of attorney on behalf of a private entrepreneur or individual requires certification by a notary. A power of attorney from a legal entity is sealed and signed by the director.

Invalidation

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

Expiration date.
Refusal of the attorney's powers.
Cancellation of a document by the taxpayer.
In case of death of the principal or liquidation of the company.
Incapacity or partial capacity of the principal.
If the principal is declared missing.

It should be noted 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 clarification. The laws of the Russian Federation do not have any time limits regarding the minimum and maximum validity period of such a document.

If the text does not indicate the validity period, according to Art. 186 of the Civil Code, the power of attorney remains valid 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, unless the issue relates to the representation of the principal outside the country under a document certified by a notary.

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

Permissible actions in the Federal Tax Service by power of attorney

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

Sign and submit reports.
Make adjustments to reports.
Receive documents addressed to the taxpayer.
Register KKM.
Contact us when changing the electronic cash register tape.
Register and deregister with the tax service.
Sign various acts, accounting documents for bank accounts.
Receive information on budget calculations.
Receive and submit other documents related to the interaction of the payer with the fiscal authority.

The principal independently determines what actions the tax attorney will be authorized to perform. Organizations and individuals should clearly indicate specific actions under the document 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, and documents upon request.

Video about the correct execution of a power of attorney

A power of attorney with the Federal Tax Service is a mandatory document for the representation of the organization’s interests by a responsible employee, so it is necessary to carefully check its compliance with the requirements for execution, and also ensure that the document is not expired.

A power of attorney for the tax authorities is a document giving the right to an authorized person to represent the interests of another person or organization. The authorized person has the right to receive the necessary documents and perform any actions related to the assignment. The paper itself specifies all the powers vested in the representative.

Previously, the legislation specified a limitation on the validity period of a power of attorney. It could be valid for no more than three years. Now this restriction has been lifted, and the term no longer matters. In order for the document to have legal force and provide all the necessary rights to the trustee, it must be drawn up accordingly.

Why is it needed?

Power of attorney required to transfer the rights to represent interests in the tax office to another person. The trustee or principal may be a group of persons. The purposes may be different: for submitting and receiving documentation, for registering cash registers, for replacing EKLZ, for submitting a package of documents from an individual entrepreneur or company for registration, etc.

Only the head of the company or an authorized representative has the right to submit documents to the tax office on behalf of a legal entity.

If the documents are not submitted by the taxpayer himself, then in order to submit financial statements and declarations to the Federal Tax Service, his representative must have the appropriate power of attorney. Without this document, reporting will not be accepted or considered.

The representative is authorized, but at the same time he is obliged to notify the principal about this. The only exception may be a ban on such an action in the document itself.

A power of attorney can be issued unilaterally, that is, the consent of the trusted person is not necessary. This document can only be issued to a citizen recognized as fully capable.

For whom and by whom is it formed?

A power of attorney can be issued to any employee of the company chosen to represent the interests of the organization:

Based on the Tax Code (Article 29), only a representative who has the appropriate power of attorney has the right to represent a legal entity in resolving issues related to tax collections. In this case, this document must be prepared accordingly.
A representative of an individual or individual entrepreneur when resolving tax issues must also be provided with the appropriate paper.

The procedure for submitting reports to the Federal Tax Service via the Internet by proxy is discussed in the following video:

In what cases is it necessary to notarize?

In 2013, the procedure for issuing a power of attorney by legal entities was significantly simplified. In accordance with these changes, even a person without a proper mark in the organization’s constituent documents has the right to represent a company.

The Tax Code does not indicate that the power of attorney must bear the company's seal.

Previously, when drawing up a document, it was required to bear the signature of the chief accountant. Now this clause has also been abolished.

It should be clarified that if a representative of a legal entity, in accordance with the new procedure, can only have with him a document signed by the head of the organization, then the authorized person is obliged to present a document certified by a notary. This point is spelled out in Article 29 of the Tax Code of the Russian Federation.

What information do I need to provide?

A power of attorney for the Federal Tax Service must be drawn up in writing on a special form or in accounting software. In this case, the type of form itself does not matter.

The text should contain:

Document's name.
Date and place of issue. These data must be written in words; without them, the document will be considered invalid.
Full name of the organization transferring rights.
Full name of the principal.
Full name of the representative.
List of transferred rights.
The period during which this document is valid.
Representative's signature.
Signature of the principal with transcript.

A power of attorney from a legal entity remains valid within one year, if the deadline is not specified in the document itself.

When a representative draws up a deed of power to a third party, this fact must be certified by a notary. The validity period of this document cannot exceed the period of the initial agreement.

A business power of attorney is affixed with a special seal and signature of a notary for certification, while a seal is not required on a document from an organization.

The thing is that the Tax Code only says about certification by signature, but nothing is mentioned about the seal. However, many other regulatory sources, which, however, do not relate to the Tax Code, clearly state that a stamp must be affixed. For example, in the Arbitration Procedural Code and in the Law “On Enforcement Proceedings”.

The Tax Code of the Russian Federation (Article 29) specifies that the taxpayer’s intermediary is forced to act based on a power of attorney, which is approved taking into account the provisions of civil law. True, it is in the civil code that nothing is said about the press. The question arises, what to do in this case? It would be better to put a stamp on the document in order to avoid possible inconsistencies in the future. The presence of a seal is the personal right of the principal, but if the company still has one, then its imprint will not hurt in any case.

Today, the responsibilities of all individual entrepreneurs, as well as legal entities, include the procedure for preparing tax reports.

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This kind of action has a large number of different features. Tax reporting can be generated either together with accounting or separately from it.

In this case, reporting will need to be submitted in accordance with legal requirements. In some cases, reporting may be submitted through a representative.

In this case, it will be necessary to create a special power of attorney. It is provided to the tax office in paper or digital scanned form.

Basic moments

At the legislative level, the need to submit reports to the tax service in the region of registration of a particular enterprise or individual entrepreneur is established.

Its format is also established at the legislative level; there are special regulations. It is important to remember about various features of drawing up documentation, as well as all sorts of other points.

Failure to submit reports or in case of incorrect preparation of documentation will result in a serious fine.

You need to be especially careful when preparing reports if you submit them to the Federal Tax Service as a representative.

An example of a power of attorney for submitting reports to the tax office can be obtained from the tax office or you can download a ready-made form directly from the Internet.

The most significant issues that will need to be considered in advance today include the following:

concepts;
why is it needed;
legal framework.

Concepts

To avoid difficulties directly related to the reporting procedure, it is worth understanding the legislation in force in this regard.

But for a correct understanding and interpretation of regulatory documents, it will be necessary to become familiar with frequently used concepts in advance.

These today include the following:

"tax reporting";
"financial statements";
"power of attorney";
"tax return";
"entity";
"individual entrepreneur".

The term “tax reporting” refers to a list of specially prepared documents that, in accordance with legislative norms, must be submitted to the State Tax Service.

Based on these reporting documents, taxes will subsequently be calculated. The abbreviation STS means State Tax Service.

The term “accounting statements” is understood as a set of various types of data and information about the conduct of economic activities by an enterprise or an individual entrepreneur.

Such reporting reflects information about the current financial condition of a particular enterprise.

All information must be presented in the format established by law - in the form of special tables.

A “power of attorney” to provide tax reporting to the tax authorities is a special document that gives the right to transfer documents.

In jurisprudence, a power of attorney is understood as a special document that gives the right to represent the interests of one person to another before a third party. In this case, before the tax office.

“Tax return” means a document drawn up in accordance with certain rules that reflects information about income for a certain period of time.

The document must include the following data for the reporting year:

profit;
income;
expenses;
all kinds of tax benefits;
complete information about the taxpayer.

A tax return must be submitted to the tax authorities. The date of its provision is established by the legislation in force in the territory of the Russian Federation.

The term “legal entity” means an organization that owns property and is responsible for its obligations.

Has the right to exercise civil rights and represent their interests in.

“Individual entrepreneur” is an individual carrying out commercial activities without forming a legal entity.

Previously, in the case of this form of organization, there was no need to prepare financial statements. Today, all individual entrepreneurs are required to maintain accounting records as well as tax records.

In this case, it is again necessary to draw up a power of attorney in case of reporting to the tax service by third parties.

Why is it needed?

At the moment, a power of attorney to provide tax reporting to authorized bodies allows you to solve several problems at once:

significantly simplify the reporting procedure to the tax authorities;
relieve the manager, founder or other person from the need to leave their workplace;
allows you to avoid all sorts of other difficulties.

Today, a very large number of different special companies are engaged in accounting and tax preparation as contractors.

The services of such institutions are required quite often.

The main reasons for this are often the excessive workload of the enterprise or, conversely, the lack of need for constant work.

The reason for this may be the small scale of the operation. By drawing up a power of attorney, it is possible that the manager can completely avoid the need to contact the tax authorities in any way.

If the company involved in the preparation of tax/accounting reports has this document, its employees can submit the declaration independently.

It is only important to remember the basic provisions of the legal documents governing the preparation and use of such a power of attorney.

Legal basis

The regulatory framework that regulates the issue of drawing up a power of attorney for reporting to the tax office is small.

However, it is worth reading it carefully in order to avoid various kinds of difficulties in the future.

Today, the list of legislative norms covering this issue includes the following:

There are also some legislative acts that indirectly regulate the procedure for using a power of attorney, as well as its preparation.

But in most cases, such regulatory documents are not taken into account. Because they are quite specific.

How to fill out the power of attorney form to submit reports to the tax office

A sample power of attorney for submitting reports to a tax individual entrepreneur can be found on the Internet. If you have no experience in drafting this type of document, you should definitely familiarize yourself with it.

This way you can avoid making typical mistakes that make the document simply invalid.

Before proceeding with the formation of the type of document in question, it will be necessary to consider the following important issues:

where to get the form;
required data;
order of filling;
completed sample.

Where to get the form

Today, the type of form in question is easiest to find on the Internet. Many paid and free resources provide similar papers. It is only important to pay attention to the reputation of a particular resource.

Since if errors are detected, the document will simply be considered invalid and it will simply not be possible to submit reports.

Video: extended reporting to the Federal Tax Service

You can also contact the tax office directly for advice. It will be possible to find out the address of the office location of this institution via the Internet.

You can also print this there. Tax officers are required to provide all necessary advice to applicants.

Required data

In order to properly complete the power of attorney, it will be necessary to provide the following mandatory data:

Date of preparation;
individual serial number;
expiration date of the power of attorney;
full name of the legal entity;
date of registration of the legal entity;
individual tax number;
OGRN and checkpoint;
identify the grounds for conducting any activity;
details of the authorized employee are indicated;
passport data is indicated - series, number, date and place of issue;
the place of registration of the authorized person at the place of residence is indicated;
a complete list of all powers that are available to a particular representative based on the submission of this document is listed;
it is indicated that powers under a power of attorney cannot be transferred to any other persons;
a signature is affixed with a decoding - an authorized person, a principal;
positions are indicated.

It is important to remember that this kind of power of attorney is valid only if provided along with the original passport.

In its absence, the power of attorney simply will not have force. The organization's seal is affixed at the bottom of the document.

Filling procedure

The procedure for filling out this document is standard.

The procedure is performed as follows:

Completed sample

The easiest way to avoid various kinds of mistakes and other problems is by drawing up a power of attorney based on an already completed sample. The easiest way to find it is again on the Internet.

It is necessary to pay special attention to the accuracy of all data entered into the document. Otherwise, quite serious difficulties may arise.

The most important thing is not to forget to include in the list of actions for which the power of attorney is authorized, the ability to submit tax and other reporting to the State Tax Inspectorate.