Every day in any organization - in a state institution, in a large or small enterprise, in an individual entrepreneur - there is a need to certify the facts that require printing. Most often, these facts are associated with money or confirmation of the signatures of officials (their authenticity) on various documents. At the same time, there are documents on which a seal imprint is optional.
Each legal entity must have a seal. This norm is enshrined in the law. LLC, CJSC, OJSC and other organizations must use a round seal, the imprint of which includes the full company name of the enterprise in Russian and a link to the place of its territorial location. The company name can also be indicated in a foreign language. The seal imprint appears in the list of document details, in accordance with GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for paperwork "(adopted 03.03.2003). At the same time, the seal, for example, is not included in the list of mandatory details of a number of primary accounting documents, with the exception of bank papers, cash receipts, shipping documents, etc. The contract must be sealed with a seal, if it is stipulated in the contract itself. condition or if two letters "MP" ("Place of seal") are indicated on the form. The same applies to acts of completed work (services). The use of a seal is also provided for on a power of attorney, which is given by the organization to an employee (this position is specified in the Civil Code of the Russian Federation - clause 5 of article 185). from 02.07.2010 N 66n), however, according to the Orders of the Ministry of Finance of Russia dated 15.10.2009 N 104n and from 05.05.2008 N 54n, the forms of tax declarations (for VAT, income tax and others) must be sealed. Mandatory certification with the seal of the organization is provided for the most important personnel documents: the first page of the work book, travel certificate (form No. T-10), the act of acceptance of work under a fixed-term employment contract (form No. T-73). In the Labor Code of the Russian Federation (Art 57), the requirement for a seal on an employment contract is not spelled out, but in practice, a seal is usually put. Given the fact that there are many documents for which there is no unambiguous decision on the presence or absence of a seal, an organization should develop its own order (position, instruction), in which it is necessary to register a list of documents that require certification by the seal. An approximate list of them is listed in the State System for Documentation Management - 1988, 1991. The options may be as follows: - acts (work performed, expertise, write-off, acceptance of objects, etc.); - consumption rates (for example, for precious metals); - samples of impressions of seals, as well as samples of signatures of employees who have been given the right to carry out financial and economic operations; - letters of guarantee; - correspondence with the management and structures of various government bodies (for example, with the tax service, extra-budgetary funds, etc. The seal can be made not one, but several (by documenting this fact) - for each separate division of the organization. Each seal will have its own specific purpose - for passes, for documents, for invoices. The seal on the document must be placed in the place of the sheet where the prop "MP" ("Place of the seal") is located. If it is not there, the seal is affixed so that the imprint overlaps part of the word - designation of the position of the person who signed the document. In this case, the signature must be clearly distinguishable, like all information from the seal imprint.
