Stamping on tax reports: to put it on or not
Legislative framework when compiling reports It is recommended to study the following laws: Legislative act Contents Law No. 82-FZ dated 04/06/2015 “On amendments to certain legislative acts of the Russian Federation regarding the abolition of the mandatory seal of business companies” Letter of the Ministry of Finance No. 03-01-10/45390 dated 08/06/2015 “On affixing a seal when preparing primary accounting documents, as well as on tax returns, if the LLC does not have a seal” Letter of the Ministry of Finance No. BS-4-17/dated 08/05/2015 “On the presence of LLC and JSC seals in documents” Answers to common questions Question No. 1. Do I need a stamp on the power of attorney for the tax office? Firstly, it depends on whether a seal is provided for by the Charter of your organization. Even if available, you don’t have to install it.
Cancellation of seal for LLC and JSC
Currently, the situation has changed significantly. Thus, according to the adopted law No. 82-FZ, organizations may not use a seal in their work, and therefore may put a seal on the declarations they submit and certify with a seal copies of documents submitted to the tax authority.
Let's take a closer look. With the adoption of the law, LLCs and JSCs have the right to refuse printing. However, in order for the refusal to print to be legal, it must be formalized properly. The first step is to make the appropriate changes to the company's Charter and provide the tax authority with documents confirming the relevant changes and the new version of the company's Charter.
No later than 6 working days, the tax office will confirm the refusal of the stamp. Additionally, changes will need to be made to the company’s accounting policy, since it provides for all forms of primary documents. And if the organization does not have a seal, then the document form will need to be approved without a place for a seal.
All questions about the presence or absence of a seal disappeared when the Ministry of Finance of the Russian Federation gave clarifications in letter No. BS-4-17 / [email protected] Referring to the law that allows one to refuse to use a seal in the work of an organization and amend the orders of the Federal Tax Service, tax authority declarations must be accepted regardless of whether there is a stamp on them or not.
Stamp on the 2-NDFL certificate
For example, an act of acceptance of work performed (form KS-2), a certificate of the cost of work performed and expenses (form KS-3), a general journal of work (form KS-6), an act of acceptance of a completed construction project (form KS-11) Instructions for filling out this category of documents, they require a stamp only for the general work log (form KS-6)* Instructions approved by Resolution of the State Statistics Committee of Russia dated November 11, 1999 No. 100 Instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a Documents on accounting for the work of construction machines and mechanisms Mandatory: in the report on the work of the tower crane (form ESM-1) and the work order report on the work of the construction machine (mechanism) (form ESM-4), as well as in the certificate for payments for work performed (services) (Form ESM-7) the stamp is placed by the customer* Section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated November 28, 1997.
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- 09/16/2010 Question Do the tax authorities have the right to require stamping on the balance sheet and the Profit and Loss Statement? A. Makeeva, accountant, Kashira Answer Organizations are required to prepare financial statements based on synthetic and analytical accounting data and submit them to the tax authority at their location (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). The reporting must be signed by the head and chief accountant (accountant) of the organization (clause 5 of Article 13 of Federal Law No. 129-FZ). The balance sheet and the Profit and Loss Statement are part of the financial statements, as well as instructions on the procedure for preparation and presentation are approved by order of the Ministry of Finance Russia dated July 22, 2003 No. 67n “On forms of financial statements.” At the same time, the unified form of these reports does not provide space for printing (M.
Stamp on the UTII declaration
According to the order of the Federal Tax Service No. ММВ-7-3/590 dated December 22, 2015, changes were made to the title page of the UTII declaration. One of them was the lack of space for the company imprint. There is no mention of the need for a seal or the rules for filling out the declaration. Moreover, this applies not only to those organizations that have refused to use printing in their work. But all other organizations can also use this right. However, if the organization nevertheless decides to put a stamp on the declaration, the tax authority will not refuse to accept it, since this is not prohibited by law.
Thus, on documents for the tax authority, the signature of the manager or another person who has the right to do so is sufficient. Declarations can be submitted to the tax authority without a stamp, even if the company has officially renounced it.
Is there a stamp on the balance sheet in 2018?
In addition, the accounting reporting forms do not provide for affixing a stamp on the accounting (financial) reporting Forms of the accounting (budget) reporting of state and municipal institutions Optional: no space is provided for printing on the accounting (budget) reporting forms Accounting (financial) reporting is considered prepared after signing its copy on paper by the head of the economic entity (Part 8 of Article 13 of the Law of December 6, 2011 No. 402-FZ). The instructions for submitting reports (both accounting and budget) also do not contain a requirement for a seal on the reporting forms - the signatures of the responsible persons are sufficient (clause 5 of the Instructions, approved by order of the Ministry of Finance of Russia dated March 25, 2011 No. 33n, clause 6 of the Instructions , approved by order of the Ministry of Finance of Russia dated December 28, 2010. Therefore, it is not necessary to put a stamp, in particular, in the list of goods accepted for commission (form KOMIS-1) and a certificate of sale of goods accepted for commission (form KOMIS-4) Documents for accounting of operations in public catering Optional: there is no space for printing in these documents. Therefore, it is not necessary to put a stamp, in particular, in the menu plan (form OP-2), invoice for goods release (form OP-4), purchasing act (form OP-5), order-invoice (form OP-20) Instructions approved by Decree of the State Statistics Committee of Russia dated December 25, 1998 No. 132 Documents for accounting for work in capital construction and repair and construction work Mandatory: On document forms that provide place for printing. Accounting document Availability of a seal Declarations for tax and accounting reporting Not provided for Other documents submitted to the tax office Not provided for Reports and other documents submitted to the Social Insurance Fund A seal is provided for when used by a company Negative impact on the environment A seal is provided for when used by a company Sales book, book of expenses and income A seal is required when used by the company Documents submitted for verification by non-tax authorities A seal is provided when used by the company Customs documents Almost all of them require a seal Also, a seal can not be placed on employment contracts, orders manager, as well as civil contracts, unless the contract specifies that the contract itself and all amendments to it are signed and sealed. The form of the primary document “Certificate of Acceptance of Completed Work” (Form N KS-2) is contained in the album of unified forms of primary accounting documentation approved by Resolution of the State Statistics Committee of Russia N 100 and indeed includes the field “Place for printing (MP)”, which, in in principle, implies the presence of such details as a seal. However, it should be noted that among the mandatory details that the form of the primary document used by the organization must contain in accordance with clause 2 of Art. 9 of Law No. 129-FZ, sealing is not indicated. From this we can conclude that the seal impression is an optional requisite of the act of acceptance of completed work. Optional: on documents on internal movement and accounting of goods and materials (forms M-8, M-11, M-15, M-17) and the act of acceptance of materials (form M-7), which is drawn up if there is a discrepancy between the actual data and the data specified in the accompanying documents Section 3 of the instructions approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 No. 71a Documents for accounting of fixed assets and intangible assets Mandatory: on all acceptance certificates (delivery) of fixed assets (forms OS-1, OS-1a, OS-1b, OS-3), act on acceptance and transfer of equipment for installation (form OS-15) and act on identified equipment defects (form OS-16)* Instructions approved by the resolution of the State Statistics Committee of Russia dated January 21, 2003.
When is a facsimile legal?
Financial (payment) documents, tax returns and source documents that are certified by facsimile do not have legal force. This position is confirmed by letters from the Federal Tax Service of the Russian Federation dated 04/01/2004 No. 18-0-09/ [email protected] , the Ministry of Finance of the Russian Federation dated 03/15/2010 No. 3-02-08/13
The courts also agree with the position of the regulatory authorities. For example, in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated September 27, 2011 No. 4134/11, it is noted that the provisions of Art. 169 of the Tax Code of the Russian Federation does not provide for the possibility of facsimile reproduction of a signature when issuing an invoice. Therefore, deviation from the established rules entails a refusal to apply tax deductions on such invoices.
The court also sided with the Federal Tax Service, agreeing with it that the disputed debt is considered not documented, since the primary documents were signed in facsimile (Determination of the Supreme Arbitration Court of the Russian Federation dated August 26, 2013 No. VAS-10799/13 in case No. A19-11729/2012).
The requirements of the tax inspectorate, which are signed with a facsimile signature, are also recognized by the courts as invalid (Determination of the Supreme Arbitration Court of the Russian Federation dated November 25, 2010 No. VAS-15347/10 in case No. A58-10036/09).
In most cases, using a facsimile can lead to undesirable consequences and additional taxes. However, facsimiles can be used on letters to counterparties or when signing additional agreements to contracts, provided that the parties have entered into an agreement on the use of facsimiles.
Answer
Organizations are required to prepare financial statements based on synthetic and analytical accounting data and submit them to the tax authority at their location (subclause 5, clause 1, article 23 of the Tax Code of the Russian Federation). The reporting must be signed by the head and chief accountant (accountant) of the organization (Clause 5, Article 13 of Federal Law No. 129-FZ). The balance sheet and the Profit and Loss Statement are part of the financial statements, as well as instructions on the procedure for preparation and presentation are approved by Order of the Ministry of Finance of Russia dated July 22, 2003 No. 67n “On Forms of Financial Statements”. At the same time, the unified form of these reports does not provide a place for printing (MP), therefore, this detail is optional and tax inspectors do not have the right to require the organization to put it down.
What happens if you don’t submit your financial statements to the tax office on time? For each accounting form submitted late, the organization faces a fine of 200 rubles. Inspectors calculate the amount of the fine based on the complete list of documents that a specific organization must submit. For example, for 2015 you need to submit the following forms: Balance Sheet, Statement of Financial Results, Statement of Changes in Equity, Statement of Cash Flows, explanations in tabular and text form. If you do not submit your reports on time, the fine will be 1000 rubles. (200 × 5). And the chief accountant faces an administrative fine in the amount of 300 to 500 rubles. What documents need to be submitted as part of the financial statements, read the recommendations.
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There is no need to print on financial statements
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Printing on financial statements.
Ministry of Finance of Russia dated December 15, 2010 No. 173n Optional: on all other documents. In particular, on the cash expense order (form KO-2) and in the book of accounting of funds accepted and issued by the cashier (form KO-5) Payment documents (payment order (application for cash expense), letter of credit, statement, etc.) Mandatory: on all payment documents for which the organization transfers funds. An exception is applications for cash expenses that are processed by government institutions* Bank of Russia Regulation No. 383-P dated June 19, 2012, Section IX of the Procedure approved by Order of the Russian Treasury dated October 10, 2008 No. 8n Optional: on a bank statement if the document is printed using computer technology, on an extract from a personal account Clause 2.1 of Section 2 of Part 3 of the Rules approved by the Regulations of the Bank of Russia dated July 16, 2012.
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Approval of statements Who, instead of the head of the organization, can sign the financial statements? This can be done by any employee authorized by the head of the organization. The manager can delegate part of his powers, including the right to sign financial statements, to other employees. For example, to your deputy, financial or commercial director. What you need to do for this, read the recommendations. Is it possible to put a facsimile signature of the head of the organization on accounting forms? No you can not. The Accounting Law requires that the manager or an authorized employee sign the financial statements personally on paper.
For information on how to prepare and present financial statements, read the recommendations. Do I need to stamp financial reporting forms? No no need.
Balance. stitching. do I need to stamp it?
If errors are found in reporting that has not yet been approved (and this is possible), then the updated balance must be submitted. Read the recommendations on how to correct errors in accounting and financial reporting. How to reflect information on advances issued (received) in the Balance Sheet - including VAT or minus VAT? Reflect information about advances in the Balance Sheet minus VAT.
At the same time, remember two important rules. Statement of Financial Results Who is required to prepare Notes to the Statement of Financial Results? All organizations that conduct accounting must draw up Explanations. An exception is organizations that have the right to use simplified forms of accounting and reporting. For example, these are small businesses that are not subject to mandatory audit, as well as most non-profit organizations.
But in some situations, even small organizations must draw up Explanations. For example, in the act of acceptance of goods (form TORG-1), invoice for internal movement, transfer of goods, containers (form TORG-13), act of write-off of goods (form TORG-16), goods report (form TORG-29) and etc. Documents for recording trade operations when selling goods on credit Mandatory: only in the certificate for the purchase of goods on credit (form KR-1) and the order-obligation (form KR-2) - space for printing is provided in the document forms. However, the instructions for filling out these documents do not say anything about printing* Instructions approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 Documents for recording trade transactions in commission trade Optional: space for printing is not provided in these documents.
The balance sheet must be stamped
1 tbsp.
252 of the Tax Code of the Russian Federation, for the purpose of taxing the profits of organizations, the taxpayer reduces the income received by the amount of expenses incurred (except for the expenses specified in Art.
270 of the Tax Code of the Russian Federation). In this case, expenses are recognized as justified and documented expenses incurred by the taxpayer.
Important To be precise, there is no such mandatory requirement for printing on accounting records.
True, there is a GOST recommendation: A seal impression certifies the authenticity of an official’s signature on documents certifying the rights of persons, recording facts related to financial assets, as well as on other documents that provide for the certification of an authentic signature.
Attention: Documents are certified with the seal of the organization.
(State standard of the Russian Federation GOST R 6.30-2003, paragraph 3.25.
Should I put a stamp on the balance sheet or not?
Therefore, it is not necessary to put a stamp, in particular, in the list of goods accepted for commission (form KOMIS-1) and the certificate of sale of goods accepted for commission (form KOMIS-4) Documents for recording transactions in public catering Optional: space for printing not provided for in these documents. Therefore, it is not necessary to put a stamp, in particular, on the menu plan (form OP-2), invoice for goods release (form OP-4), purchase act (form OP-5), order invoice (form OP-20) Instructions , approved by Resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 Documents for recording work in capital construction and repair and construction work Mandatory: On document forms that provide space for printing.
