In accordance with the Civil Code of the Russian Federation, the rights of persons carrying out orders on behalf of the client for the transfer and withdrawal of funds from the account are certified by the client by submitting to the bank the documents provided for by law, the banking rules established in accordance with it and the bank account agreement.
For the purpose of managing funds in a current account, such a document is a card with sample signatures and a seal imprint, the design of which is provided for by Instruction of the Central Bank of Russia dated September 14, 2006 N 28-I “On opening and closing bank accounts, deposit accounts” (hereinafter - Instructions).
According to clause 7.5 of the Instructions, the right of first signature belongs to the head of the client - legal entity (sole executive body), as well as other persons (with the exception of the chief accountant of the client - legal entity and (or) persons authorized to maintain accounting records, on the basis of an administrative act of the head legal entity of persons), vested with the right of first signature by an administrative act of the head of the legal entity, or on the basis of a power of attorney issued in the manner established by the legislation of the Russian Federation.
In accordance with clause 7.6 of the Instructions, the right of the second signature belongs to the chief accountant of the client (legal entity) and (or) persons authorized to maintain accounting records, on the basis of an administrative act of the client - legal entity.
Consequently, the chief accountant of the organization and (or) persons authorized to maintain accounting records are given the right, following the signature of the head of the organization (other persons), to put a second signature on documents on the transfer and withdrawal of funds from a bank account.
It should be noted that if the head of a client - a legal entity, conducts accounting in person in cases provided for by the legislation of the Russian Federation, the handwritten signature (signatures) of the person (s) vested with the right of only the first signature is affixed to the card. At the same time, in the card opposite the field “Second signature” in the fields “Last name, first name, patronymic” and “Sample signature” it is indicated that the person entitled to the second signature is absent (clause 7.10 of the Instructions).
Thus, the second signature on the card will be absent only if the head of the company keeps accounting records personally.
The head of an economic entity (except for a small and medium-sized enterprise), with the exception of a credit organization, is obliged to entrust accounting to the chief accountant or other official of this entity or to enter into an agreement for the provision of accounting services (Federal Law of December 6, 2011 N 402 - Federal Law "On Accounting"). Accordingly, heads of organizations (except for small and medium-sized businesses) do not have the right to take charge of accounting (including partially).
In the case under consideration, the organization is a small business entity, therefore this ban does not apply to the organization.
At the same time, as indicated in the question, the organization has a chief accountant on its staff, who is responsible for maintaining accounting records.
Taking into account the fact that in the situation under consideration, accounting is entrusted to the chief accountant, his signature should be indicated as the second signature on the card with sample signatures and a seal imprint.
By virtue of Law N 402-FZ, until the state accounting regulatory bodies approve the federal and industry standards provided for by N 402-FZ, the rules for maintaining accounting records and preparing financial statements approved by the authorized federal executive bodies and the Central Bank of the Russian Federation are applied, in part, not contradicting N 402-FZ (information of the Ministry of Finance of Russia N PZ-10/2012 “On entry into force on January 1, 2013 dated December 6, 2011 N 402-FZ “On accounting”).
In accordance with paragraph. 2, 3 clause 14 of the Regulations on maintaining accounting and financial reporting in the Russian Federation, approved by the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them. Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design details of which are determined by separate instructions of the Ministry of Finance of Russia).
Thus, without the signature of the chief accountant, settlement documents are invalid.
In addition, in accordance with paragraph 1 of Part 8 of Art. 7 of Law N 402-F and clause 14 of Regulation N 34n in case of disagreements between the head of the organization and the chief accountant on the implementation of certain business transactions, documents on them can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such implementation operations.
As you can see, the legislation provides that the chief accountant may not accept for accounting and not sign primary documents for those transactions that, in his opinion, contradict the law, while he will not be held liable for illegal or erroneous actions.
It should also be noted that the Regulation of the Central Bank of October 12, 2011 N 373-P “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation” (hereinafter referred to as Regulation N 373-P) states that cash documents of a legal entity persons, individual entrepreneurs are registered:
Chief accountant;
An accountant or other employee (including a cashier), determined by the manager in agreement with the chief accountant (if any) by issuing an administrative document of a legal entity, individual entrepreneur (hereinafter referred to as the accountant);
Manager (in the absence of a chief accountant and accountant).
Accordingly, if the organization has a chief accountant, the latter signs incoming and outgoing cash orders (Regulations N 373-P).
Thus, settlement documents without the signature of the chief accountant are invalid and should not be accepted for execution.
At the same time, in accordance with the second paragraph of clause 1.1 of Bank of Russia Regulation No. 383-P dated June 19, 2012 “On the rules for the transfer of funds” (hereinafter referred to as Regulation No. 383-P), the transfer of funds is carried out within the framework of the following forms of non-cash payments:
Settlements by payment orders;
Settlements under a letter of credit;
Settlements by collection orders;
Payments by checks;
Settlements in the form of transfer of funds at the request of the recipient of funds (direct debit);
Settlements in the form of electronic money transfer.
As follows from Appendix 1 to Regulation N 383-P, in field 44 of the payment order on paper, the signatures (signature) of the authorized persons of the payer are affixed according to the samples declared to the bank on the card.
Thus, in the general case, the bank will be able, upon receiving a payment document from the client, to identify a discrepancy between the information contained in the card and the sample signatures and seal impression.
If in the case under consideration there is only one signature in field 44 of the payment document - the head of the company, then the bank can obtain information that the company has a chief accountant on staff in another way.
According to paragraph three of clause 2 of the Plenum of the Supreme Arbitration Court of the Russian Federation dated April 19, 1999 N 5, unless otherwise established by law or agreement, the bank is responsible for the consequences of executing orders issued by unauthorized persons (and in cases where, using the banking rules provided for and the procedure agreement, the bank could not establish the fact that orders were issued by unauthorized persons).
At the same time, the bank is not responsible for transactions carried out by order of the persons specified in the card, if the client, in the manner prescribed by the bank account agreement, has not revoked their powers, in particular, if the client has not timely reissued the card with sample signatures of the account holder (see Ninth Arbitration Court of Appeal dated 04/04/2012 N 09AP-5402/12).
The client’s obligation to notify the bank about certain changes, including about persons authorized to sign, is usually established in the bank account agreement itself.
The fact that if there is a change in the person authorized to maintain accounting records, the organization is obliged to contact the bank and present a new bank card, is evidenced, for example, by the Federal Antimonopoly Service of the Ural District dated May 6, 2013 N F09-2883/13 in case N A60-38438/2012 .
Based on the third paragraph. 1.6 Instructions The credit institution is obliged to systematically update the information obtained when identifying clients and beneficiaries in the manner established by the legislation of the Russian Federation and banking rules.
After the bank discovers information that the organization has a chief accountant on staff, but his signature is missing on the bank card, the bank may refuse to accept payment documents for execution until a new bank card is submitted to the bank in accordance with paragraph two of clause 7.14 of the Instructions.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Grafkin Oleg
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Queen Helena
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
The old Law on Accounting required that the list of persons authorized to sign primary documents be approved by the head of the organization in agreement with the chief accountant. The new Law does not provide for either approval of the list or its agreement with anyone. At the same time, according to the Ministry of Finance, the head of the company must still determine the list of persons who have the right to sign primary documents.
One of the following documents can confirm authority to sign documents:
- internal administrative document for the organization (an order signed by the head or a regulation approved by him on the right to sign on documents);
- a power of attorney on behalf of the organization, drawn up in accordance with the requirements of the Civil Code, that is, again signed by the head.
Usually, an order delegates the right to sign those documents that never leave the walls of the organization. Indeed, as a general rule, a company’s internal administrative documents do not apply to third parties (who are not on its staff). In very rare cases, regulations establish that the right to sign a specific type of document on behalf of an organization is granted to other persons by order. These documents include invoices.
But it happens that counterparties require a power of attorney in order to verify the authority of the person signing the document. Then, in order to avoid unnecessary disputes, you can issue a power of attorney or both an order and a power of attorney.
A power of attorney, unlike an order, is always issued to a specific individual, and not to a person holding a specific position. You can indicate the position in the power of attorney, but this is not required. Typically, a power of attorney is issued for a specific period. If the validity period is not specified in the power of attorney, then it is valid for a year from the date of its execution.
You cannot do without a power of attorney when transferring the right to sign primary documents on behalf of the company to a person who is not its employee.
When we are talking about an employee of an organization, it should be reflected in his employment contract or job description, with which he must be familiarized with signature, his obligation to draw up primary documents, the right to sign which he is granted.
And despite the fact that the law does not oblige the manager to approve a list of persons authorized to sign documents on behalf of the company, drawing up and approving such a list will not hurt.
It’s good when everyone in the organization knows who is responsible for the execution of a specific document and for its timely receipt by the accounting department.
Let us separately focus on the signature of the chief accountant in the primary account. As you remember, the old Law No. 129-FZ stated that without the signature of the chief accountant, monetary and settlement documents are considered invalid and should not be accepted for execution. There is no such provision in Law No. 402-FZ. This means that the chief accountant’s signature may not be on the primary document. But there are a number of exceptions.
First, cash documents. Bank of Russia Directive No. 3210-U states that cash documents must be signed by the chief accountant, although the manager can authorize another person. So for the validity of these documents, the signature of the chief accountant is not required if they were signed by another authorized employee. But the chief accountant himself does not need a power of attorney or an order to sign cash documents. He has the right to sign these documents by virtue of his position.
Secondly, invoices. Everything is the same here - the Tax Code requires the signature of the chief accountant, but allows the transfer of these powers to another person.
Read the full text of the seminar in the magazine "General Book. Conference Hall" 2015, No. 03
The right of the second signature of the chief accountant -Is the desire of the manager sufficient to grant it, or will other conditions need to be met? Find out about this from our article.
The right of the second signature of the chief accountant - what is it?
The right of the second signature of the chief accountant is the authority to sign certain company documents in the presence of the first signature - the manager or another employee authorized for this procedure.
Currently, such powers can only be given to the chief accountant by the first person of the company - its director. He can do this in 2 ways:
- draw up an order, indicating in it the types of documents the right to sign is granted, and the validity period of the delegated powers;
- formalize the right of the second signature granted to the chief accountant with a power of attorney, specifying in it the nuances indicated above.
What these administrative documents look like (using the example of granting authority to sign invoices) - see on our website:
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Can an order for appointment to the position of chief accountant automatically give him the right of second signature?
In the recent past, the status of the chief accountant as one of the top officials of the company was recognized at the legislative level. The right of the second signature of the chief accountant was also interpreted unambiguously.
For example, in the regulations listed below (now no longer in force) on the right of signature of the chief accountant, it was stated that:
- the absence of the chief accountant’s signature on monetary and settlement documents, financial and credit obligations deprived these documents of their status - the law prohibited their acceptance for execution (clause 3 of article 7 of the law “On Accounting” dated November 21, 1996 No. 129-FZ);
- the right of the second signature belonged to the chief accountant - this wording was contained in clause 7.6 of Bank of Russia Instruction No. 28-I dated September 14, 2006, dedicated to the procedure for opening and closing bank accounts.
No one questioned the status of the second signature of the chief accountant if an order was issued for his appointment to the position.
After Law No. 129-FZ and Instruction No. 28-I were replaced by a pair of updated regulatory documents of the same name (Law No. 402-FZ and Bank of Russia Instruction No. 153-I dated May 30, 2014), on the legislatively established powers of the chief accountant in affixing a signature There is no need to talk about documents for the following reasons:
- the mention of the second signature of the chief accountant disappeared from the text of instruction No. 153-I;
- Law No. 402-FZ does not have a separate article dedicated to the chief accountant and a phrase prohibiting the acceptance for execution of documents without his signature.
Thus, at present, the second signature of the chief accountant on company documents is required only if the right to sign specific documents is granted by a separate order or power of attorney.
When appointed to the position of chief accountant, the manager may deprive him of the right to sign documents (in whole or in part) or, conversely, give him this right.
In any case, these management decisions must be reflected in an order or power of attorney.
Get acquainted with the various types of powers of attorney using the materials posted on our website:
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To whom is the right of the second signature transferred in the absence of the chief accountant?
If the manager has not given the right to sign documents to the chief accountant, then there will be no need to transfer this right to anyone in the absence of the chief accountant.
If the right of the second signature is granted to the chief accountant and secured by an order or power of attorney, the chief accountant’s departure on vacation or sick leave, going on a business trip or the presence of other grounds for his absence require additional actions from the manager - it is necessary to issue an order or issue a power of attorney for the right of the second signature to another person.
While, for example, on vacation, the chief accountant, who has the right of second signature on the payroll, does not have the right to sign this document. If the authority to sign has not been delegated to anyone, the chief accountant must be formally recalled from vacation to sign this document.
This conclusion follows from the general definition of rest time and “vacation” nuances:
- rest time is the time during which the employee is free from performing work duties and which he can use at his own discretion (Article 106 of the Labor Code of the Russian Federation);
- the vacation period is not considered working time (Article 107 of the Labor Code of the Russian Federation), the employee only retains his workplace during the vacation and the average salary;
- affixing a signature on documents is the performance of a labor function that is subject to payment in accordance with the employment contract.
Thus, in the absence of a chief accountant, the right of second signature on certain documents, secured by internal company regulations, must be delegated to another employee (financial director, senior accountant, etc.).
Results
The right of the second signature of the chief accountant is secured in the order or power of attorney. The same documents are used if, in the absence of the chief accountant, the right of the second signature must be delegated to another employee.
And outsourcing of accounting services is becoming increasingly popular. In this regard, companies have a question: how to sign the chief accountant on documents if accounting is outsourced to a third party? At the same time, it is necessary to give an employee who is not on the staff of the customer company the right of second signature in the organization. Tax Accounting for Accountants magazine talked to leading industry experts about how to do this.
Yulia Tarasova, lawyer of the corporate department of LEVINE Bridge law firmThe absence of a full-time accountant and the transfer of accounting responsibilities to a third party is a fairly common situation. In this regard, in practice, the question often arises of how to correctly draw up documents so that a third party - a representative of the outsourcing company - can sign the documents for the chief accountant of the organization.
There are a number of nuances here that are undoubtedly worth paying attention to. This will allow you to avoid being held accountable for violating the rules for accounting for the organization’s income and expenses (due to the signing of primary documents by unauthorized persons and the subsequent possible recognition by tax authorities of the organization’s expenses based on these primary documents as unfounded and unconfirmed). After all, according to the provisions of Art. 120 of the Tax Code of the Russian Federation, the fine imposed on an organization for this violation can range from 10,000 to 40,000 rubles and more, depending on the specific type of violation. In addition, in accordance with paragraph 4 of Art. 108 of the Tax Code of the Russian Federation, if an organization is brought to justice, its officials, if there are necessary grounds, are not exempt from administrative, criminal and other liability for violations committed. Therefore, an official of an organization (in particular, a director) may be charged under Art. 15.11 Code of Administrative Offenses of the Russian Federation (fine in the amount of 5,000 to 20,000 rubles or disqualification for a period of 1 to 2 years).
Since civil and labor legislation does not contain special rules on outsourcing, the rules on paid provision of services apply to such legal relations. According to the provisions of clauses 1, 4 of Art. 185 of the Civil Code of the Russian Federation, powers equivalent to a power of attorney will also apply to the case when the powers of the representative are contained in the agreement (including between the representative and the represented).
Thus, in order for a third-party signatory to become authorized in most cases, it is necessary to clearly state in the contract for the provision of accounting services:
- whose powers are transferred to a third party (in our case, the chief accountant);
- which individual - a representative of a third-party organization - has the right to sign documents for the chief accountant (full name, passport details, position in a third-party organization);
- the right to sign which specific documents has been transferred under the contract to an authorized person of a third-party organization (list all necessary documents).
Having specified these aspects in the agreement, in the future, when signing documents by an authorized person, in the signature details it is sufficient to indicate “Chief Accountant (according to the agreement dated _____ No. __)”, where in the missing columns it is necessary to indicate the details of the agreement for the provision of accounting services.
However, there are exceptions that apply to tax relations, as well as relations related to the calculation and payment of insurance premiums. Thus, in order to sign documents for the chief accountant in these areas, the signatory from a third-party organization will need to additionally issue a power of attorney in accordance with the current legislation of the Russian Federation (based on clause 3 of article 26, clause 3 of article 29 of the Tax Code of the Russian Federation, part 8 of art. 13 of the Federal Law dated December 6, 2011 No. 402-FZ “On Accounting”, clause 17 of the Accounting Regulations “Accounting Reports of an Organization” (PBU 4/99), approved by Order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n, and clause. 38 Regulations on maintaining accounting and financial statements in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n).
In this case, the position in the signature details on the documents will look like this: “Chief Accountant (by power of attorney from ______ No. __)”, where in the missing columns it is necessary to indicate the details of the power of attorney issued by the organization-customer of the services.
Separately, it is worth drawing the attention of readers to cases of incorrect use of the signature details of the chief accountant when transferring his powers to a third-party organization: for example, the use of the phrases “acting. chief accountant", "acting chief accountant", "for chief accountant" is not justified from the point of view of current legislation. The fact is that legal norms do not contain such concepts, and in the generally accepted meaning they are associated only with the temporary transfer of powers from one employee to another within the organization (in case of sick leave, vacations, internal part-time work, etc.).
Thus, the procedure for granting the authority to sign documents for the chief accountant to a representative of an outsourcing company depends on the category of a particular document being signed (personnel records documents; documents related to tax obligations; documents on the calculation and payment of insurance premiums, etc.).
Tatyana Evdokimova, expert of the Kontur.Accounting service at SKB Kontur
Currently, outsourcing is very common in the business environment. Mainly because this form of receiving services helps the organization significantly save on the costs of paying a specialist who is required by the company periodically or on a part-time basis. Moreover, one of the most common is accounting outsourcing. There are a large number of offers on the market from accounting firms that offer their assistance in accounting and preparation of accounting and tax reporting.
Since the company’s accounting is carried out by an outsourcing company, the director may have questions: who should sign the reports, sign the documents in the “chief accountant” column? And others.
Let's consider this situation. Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” (hereinafter referred to as the Accounting Law) states that responsibility for maintaining accounting rests with the manager. At the same time, he can involve an employee or organization in keeping records, as well as keep records personally (Article 7 of the Accounting Law).
The responsibilities of the chief accountant can be assigned to the service organization, but this must be stipulated in the agreement between the serviced company and the outsourcing company. Moreover, the latter sometimes provide the “chief accountant” service for an additional fee.
So, what documents and who can sign? In Art. 26 of the Tax Code of the Russian Federation states that the taxpayer (customer organization) in relations with the tax inspectorate can act through an authorized representative. Such a representative exercises his powers on the basis of a power of attorney, which is issued in accordance with the requirements of civil legislation (clauses 1 and 3 of Article 29 of the Tax Code of the Russian Federation).
An authorized person of an outsourcing company can sign a tax return of the serviced organization, confirming the completeness and accuracy of the information specified in it (Clause 5 of Article 80 of the Tax Code of the Russian Federation). In this case, a copy of the power of attorney must be attached to the tax reporting, confirming the authority of the representative to sign this reporting document.
As for the financial statements, the head of the organization can also entrust its signing to an authorized accounting department on the basis of a power of attorney. A similar issue was considered in the letter of the Federal Tax Service of Russia dated June 26, 2013 No. ED-4-3/11569@. In it, the tax authorities referred to the letter of the Ministry of Finance of Russia dated April 30, 2013 No. 07-01-10/15212, in which financiers indicated that the Accounting Law does not contain provisions limiting the right of the head of an economic entity to delegate his powers to sign accounting (financial) statements to another person on the basis of a power of attorney.
Now let’s take a closer look at what signature details should look like on documents submitted to regulatory authorities. If the director of a company entrusts, by proxy, the preparation and submission of reports to the director of an accounting firm, then the certifying signature on the report is affixed in a special section reserved for the signature of an authorized representative indicating the details of the document giving the right to sign: the date and number of the power of attorney. We draw special attention to the fact that if a report is signed by an authorized representative, a power of attorney is required as an attachment to such a report. If the report is sent via telecommunication channels, a scan of the power of attorney is also included in the package of documents signed and submitted to the tax inspectorate.
If you do not attach a power of attorney, then the tax authorities may refuse to accept the documents, since only the executive body of the company - the manager - has the right to act without a power of attorney on behalf of the organization.
As for the signature of the chief accountant on primary documents, this should also be stipulated in the agreement with the outsourcing company.
The question often arises as to how best to put the signature on the primary document “by proxy” or “acting chief accountant”. Please note: if the right to sign was obtained by proxy, then the wording must be appropriate.
A signature in the form “acting” can only be affixed if the person actually performs the official duties of a temporarily absent employee. When such a position as “chief accountant” is not on the company’s staff, how can one temporarily perform duties for it (see Article 60.2 of the Labor Code of the Russian Federation, paragraph 2 of the explanations of the State Committee for Labor of the USSR, All-Union Central Council of Trade Unions dated December 29, 1965 No. 30/39 “ On the procedure for paying temporary substitution”, approved by Resolution of the State Committee of the USSR Council of Ministers on Labor and Wages, the Secretariat of the All-Union Central Council of Trade Unions dated December 29, 1965 No. 820/39)?
In conclusion, we add: for a document to have legal force, it must not only be drawn up correctly, but also signed by a person authorized to do so in accordance with the law.
Dmitry Kovalenko, Director of the Accounting Services Department at BDO Unicon Outsourcing
How to get the chief accountant’s signature on documents if accounting is outsourced? The answer to this question sounds simple: do not register at all. The law requires the signature of the chief accountant only on a very limited list of documents. But in practice, instead of the chief accountant, such documents are signed by authorized representatives on the basis of a power of attorney from the general director.
Annual and quarterly financial statements and tax reporting do not require the signature of the chief accountant. The balance sheet is signed by the head of the company. Most financial documents today are signed either by the head of the company or by a person authorized to sign a specific document. That is, for example, any employee of the enterprise can sign an invoice, as well as a specialist from an outsourcing company who has a power of attorney from the director.
In fact, for the manager, this means that he alone bears full responsibility for the actions of the company and all risks fall on him. And this is one of the reasons why many organizational leaders prefer to outsource accounting services. In this form, the director can manage risks, and the main management tool is the agreement with the provider. It is important for company directors to have the opportunity to contact an independent expert who is not interested in distorting financial information and is responsible for the correctness of their actions with their good name, and often with money.
Vera Iritikova, professional document manager, document expert, guest lecturer at the Russian Academy of National Economy and Public Administration under the President of the Russian Federation Indeed, an employee of the outsourcing company must be vested with appropriate powers. In accordance with Federal Law dated December 6, 2011 No. 402-FZ “On Accounting,” the head of an organization - an economic entity assigns responsibility for maintaining the accounting and tax records of the organization to the chief accountant, accountant or other accounting employee. By the way, the manager himself can perform the functions of an accountant. Such responsibility is assigned by order for the main activity. The rights to sign relevant documents arise from the date such duties are assigned.
Accounting and tax accounting is outsourced to a third party company on the basis of an agreement. One of its conditions is the exact indication of the position, surname, name and patronymic of the main employee of the outsourcing company who will deal with you (and in the event of his temporary absence - his replacement). By order on the main activity, the head of the organization entrusts him with the functions of maintaining accounting and tax records with the right to sign the relevant primary accounting, reporting and accounting documents. As a basis, the order indicates the date and number of the contract for the provision of services with the outsourcing company.
What documents are dangerous to sign for both the company and the chief accountant?
When signing financial documents, the chief accountant risks no less than a stuntman and is not always punished through his own fault. Experiences and shocks are common costs of the accounting profession. Can they be avoided? What documents are dangerous to sign both for the company and for the chief accountant? Let's figure it out.
| Comments | Solution | ||
| Old primary. | § The current chief accountant does not have the right to sign for his predecessor. § It is useless to put your signature on documents that were not signed by the predecessor. When the document was drawn up, you were not the chief accountant of the company. And, therefore, they did not have the right to sign it. § Primary documents that are signed by an unauthorized person cannot be taken into account ( ). The consequences of such a violation depend on the document. If the fund’s specialists notice that at that time there was another chief accountant, and you yourself signed a sick leave for your predecessor, then the FSS may refuse compensation ( clause 66 of the order of the Ministry of Health and Social Development of Russia dated June 29, 2011 No. 624n, clause 18 of the Decree of the Government of the Russian Federation dated February 12, 1994 No. 101). § Problems may also arise for counterparties due to your signature on the old primary document. Because sometimes tax officers at the counter ask for issued invoices, but the previous chief accountant did not print out second copies. Or the buyer has not received the documents and asks to transfer them. In such cases, you should not sign for the previous accountant. Otherwise, the tax authorities will have grounds to refuse the buyer a VAT deduction. He will have to defend his rights in court ( Resolution of the Federal Antimonopoly Service of the Ural District dated July 9, 2007 No. F09-5205/07-S2). | You cannot transfer documents without a signature, but there are 3 options for how to sign the old primary document: 1. invite the former chief accountant to sign the initial document; 2. draw up a duplicate of the document: put your signature on it, and write “Duplicate” on top; 3. contact the employee who at that time had a power of attorney to certify the documents you need. This option is suitable, including for sick leave. The FSS allows you to sign certificates of incapacity for work by proxy ( clause 12 of the letter of the FSS of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956). | |
| Important! — The labor inspectorate may issue a fine of 50,000 rubles if it finds that the chief accountant signed documents outside of working hours. — The right to sign invoices can be transferred by power of attorney (clause 6 of Article 169 of the Tax Code of the Russian Federation) or by order. | |||
| Documents drawn up when the chief accountant was on vacation or sick leave. | § Such documents can be accepted for accounting and tax purposes. Because the powers of the chief accountant are retained, even if the responsibilities are transferred to another employee. This means that the documents signed by the chief accountant will be legal ( appeal ruling of the judicial panel for civil cases of the Supreme Court of the Republic of Sakha (Yakutia) dated January 14, 2015 in case No. 33-4778/2014). § Here other dangers arise for the company: ü labor legislation prohibits involving an employee at work during illness or vacation; ü can be fined for violations of up to 50,000 rubles. ( Art. 5.27 Code of Administrative Offenses of the Russian Federation); ü will reduce the chief accountant's disability benefits in case of sick leave. ( The doctor can find out that the patient was working and will make a note on the hospital note about the violation of the regime, putting in a special line the date and code 25 - “Return to work without discharge.” And the employer is obliged, starting from the specified date, to calculate benefits based on the minimum wage) - Art. 8 of Federal Law of December 29, 2006 No. 255-FZ.§ § Even if the doctor does not notice a violation of the regime, the benefit may reduce the fund. During the inspection, officials from the FSS will see the signed documents and understand that the chief accountant worked during his illness, which means he violated the regime. Therefore, part of the benefit will be withdrawn, additional contributions, fines and penalties will be added ( Resolution of the Federal Antimonopoly Service of the Ural District dated April 20, 2011 No. F09-1302/11-S2). | There are 2 ways to sign documents: 1. issue a review of the chief accountant from vacation; 2. Ask another employee with a power of attorney or an employee who, by order, performs the duties of the chief accountant, to sign. | |
| Note! For what documents will not only the company, but also the chief accountant be punished: — Primary to one-day contracts. Do not sign such a primary agreement on behalf of the company. Documents are drawn up to reduce income tax and offset VAT. Tax evasion is a crime for which a criminal case can be opened against the chief accountant. Investigators will have to prove that he participated in the scheme and received personal benefit. It will be difficult to do this if the accountant did not sign the contract and the initial document. This means that he might not have known that the deal was fictitious. He entered all the information into tax reporting using primary documents, the authenticity of which he had no doubt about. — Documents for receiving material assets. Even if you have a power of attorney to sign such documents, do not rush to sign them. Make sure that all valuables mentioned on the delivery note are present. Check to see if any of them are defective. And only after that sign the documents. There is a risk of being personally liable for a shortfall on this invoice, since you are responsible for the property from the moment you sign the invoice until you transfer it to other responsible persons or to production. | |||
| Papers for which other accountants are responsible. | § The chief accountant has no right to sign documents for his subordinates. The primary document is visaed by the employees who completed the transaction or operation, and those who are responsible for its execution ( Art. 9 Federal Law of December 6, 2011 No. 402-FZ). The law does not establish specific positions of employees and a list of documents. Each company has its own list. For example, One of the accounting department employees keeps personnel records and calculates salaries. These responsibilities are listed in his job description. Without an order from the manager, the chief accountant does not have the right to sign personnel and other documents related to payroll calculations, such as time sheets and pay slips, for a subordinate. Also with the cashier’s signature - the chief accountant does not have the right to sign for the cashier a second time, because he also signs cash orders. And documents signed by an unauthorized person do not confirm the calculations (ruling of the Supreme Court of the Russian Federation dated August 3, 2015 No. 306-KG15-8420 in case No. A65-2680/2014). § Sometimes chief accountants accept different material assets and work. Typically, such functions are not the responsibility of an accountant, therefore, without a power of attorney, his signature on the primary document will be illegitimate. It turns out that the business transaction was formalized with a primary document signed by an unauthorized person. This means that such documents are prohibited from being taken into account. § Tax officials will consider this a gross violation of the rules for accounting for income and expenses, and will fine the company 10,000 rubles. And if the accountant recognizes such expenses in tax accounting, then the fine will be even higher - 20% of the amount of unpaid tax, but not less than 40,000 rubles. ( Art. 120 Tax Code of the Russian Federation). | The chief accountant has the right to sign documents for subordinates or other employees if: 1. received a power of attorney from the company for the right to sign; 2. is mentioned in the manager’s order as an employee who is authorized to visa the primary employee. | |
| Attention! Issue a power of attorney from the company in the name of the chief accountant so that he can receive material assets from the supplier and sign invoices. |
Ø Five documents that give the right to sign the primary document.
| Document | What can you sign? | For example |
| An order from the manager with a list of documents and employees who have the right to sign them. | Internal documents of the company, which are listed in the order for a specific position. | Based on the order, the senior cashier has the right to sign incoming and outgoing cash orders instead of the chief accountant. |
| An order from a manager to temporarily perform the duties of another employee. | Documents signed by the replaced employee. What is a power of attorney for the chief accountant with the right to sign and a sample documentBut only those that are related to the duties of the job description. The order does not apply to personalized powers of attorney. |
The chief accountant will be able to sign the time sheet instead of the personnel officer, whom he replaces during vacation. |
| Job description of the employee. | All documents related to the employee’s performance of his official duties. | The chief accountant does not need an order to sign accounting certificates. |
| A law or order of a manager that approves the form of the primary document. | A document of an approved form, if it indicates a specific position of the employee | Invoice and cash order forms require the chief accountant to sign these documents. |
| Power of attorney on behalf of the organization for the right to sign. | External documents. That is, those that the company presents to government agencies, counterparties and other persons. | A power of attorney conveys the authority to sign an agreement, receive an act and a decision on an inspection. |
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Copyright Infringement and Personal Data Violation
FUND "NATIONAL NON-STATE
ACCOUNTING REGULATOR
"ACCOUNTING METHODOLOGICAL CENTER"
Accepted 12/12/2012
RECOMMENDATION R-33/2013-KpR
“CHIEF ACCOUNTANT’S SIGNATURE ON DOCUMENTS”
DESCRIPTION OF THE PROBLEM
Part 3 of Article 7 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” (hereinafter referred to as Law No. 129-FZ) established that the chief accountant ensures compliance of business transactions with the legislation of the Russian Federation, control over the movement of property and execution obligations. The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization. Without the signature of the chief accountant, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution.
In addition, the second paragraph of Part 3 of Article 9 of this law established that documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them.
From January 1, 2013, the Old Law on Accounting lost force, including the specified provisions of this law. In the Federal Law of December 6, 2011
About signatures on primary documents
No. 402-FZ “On Accounting” (hereinafter referred to as the New Law on Accounting) does not contain similar rules. At the same time, in accordance with Part 1 of Article 30 of the New Law on Accounting, before the approval of the federal and industry accounting standards provided for by this law, the rules for maintaining accounting records and drawing up accounting (financial) statements approved by the authorized federal executive authorities before the date of entry into force are applied. this law comes into force.
Among such documents is the Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n (hereinafter referred to as Regulation No. 34n). In accordance with the second and third paragraphs of paragraph 14 of this Regulation, documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them. Without the signature of the chief accountant or a person authorized by him, monetary and settlement documents, financial and credit obligations are considered invalid and should not be accepted for execution (with the exception of documents signed by the head of the federal executive body, the design features of which are determined by separate instructions of the Ministry of Finance of the Russian Federation) . Financial and credit obligations are understood as documents documenting an organization’s financial investments, loan agreements, credit agreements and agreements concluded on commodity and commercial loans. Thus, PVBU No. 34n essentially repeats the provisions of the law that have lost force, giving them a more detailed explanation.
SOLUTION
The considered norms of paragraph 14 of Regulation No. 34n are based directly on the corresponding provisions of the Old Accounting Law and basically literally reproduce these provisions. The norms of by-laws and regulatory legal acts that directly correspond to the provisions of the federal law that have lost force are also no longer in force.
The new accounting law establishes requirements for primary accounting documents, among which there are no requirements for the signature of the chief accountant. The law does not contain special requirements for any specific types of primary accounting documents.
Article 30 of the New Accounting Law speaks only of the application of the rules of accounting and preparation of accounting (financial) statements. At the same time, the norms of the third paragraph of paragraph 14 of Regulation No. 34n do not contain rules for maintaining accounting records and preparing accounting (financial) statements, but relate to issues of the validity of financial and credit obligations and the concept of such obligations. Meanwhile, these issues are regulated by the civil legislation of the Russian Federation, and do not fall within the scope of accounting regulation, based on the concept of accounting given in Article 1 of the New Accounting Law.
Thus, the considered norms of paragraph 14 of Regulation No. 34n are not subject to application from January 1, 2013.
However, after December 31, 2012, the procedure for signing documents used to formalize transactions with funds continues to be regulated by regulatory legal acts approved by authorized bodies in accordance with and on the basis of the legislation of the Russian Federation. In particular, the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved by the Bank of Russia on October 12, 2011 No. 373-P, the Regulations on the rules for the transfer of funds, approved by the Bank of Russia on June 19, 2012 No. 383-P.
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