So, since all organizations must have a seal, only one question arises: on what documents must it be present? The purpose of the stamp is to certify the authenticity of the signature official on documents. There is no general procedure obliging to put a seal on all documents where there is a signature of an official. However, in some cases, the legislation still provides for the need to affix a seal. Let's consider some of them.
Treaty
Civil law does not require the obligatory presence of a seal on contracts. However, the provision that the agreement and amendments to it must be sealed by the parties to the agreement is sometimes included in the text of the agreement itself. In this case, the lack of printing may result in:
Recognition of the written form of the transaction as unobserved. This means that the parties will not be able to refer to evidence in disputes;
Recognition of the contract as invalid, if such a consequence is expressly stated in the contract.
Here is an excerpt from the contract, which stipulates the condition on the need for printing.
9. This agreement, as well as all annexes, additions and changes to it, are valid only if they are made in writing, signed by authorized representatives and sealed by the Parties.
Buyer: Seller:
CEO of Alfa LLC CEO of Gamma LLC
Ivanov Ivanov I.I. Petrov Petrov V.P.
Printing company "Alfa" Printing company "Gamma"
It is better to stamp the seal in such a way that it captures not the entire signature, but only part of it.
Power of attorney
A seal is a mandatory attribute of a power of attorney issued on behalf of a legal entity. Without it, the power of attorney is invalid.
primary
The expenses accepted for taxation purposes and the VAT deduction must be confirmed by primary documents. All mandatory details of primary accounting documents are listed in the Accounting Law. There is no print imprint among them. However, if for primary document a unified form is approved (for example, for a consignment note - a unified form N TORG-12), then it is necessary to apply it. And if such a requisite as a seal imprint is provided for in it, but it will not be there, then the tax authorities may consider such a document drawn up with violations, which, in turn, may lead to a refusal to deduct VAT or recognize expenses. If there is not enough imprint of its seal, then the organization can correct it at any time by putting it on the document. But if there is no print of the counterparty's seal, then there may be problems with affixing it, especially after the execution of the transaction. And then the claims of the tax authorities can be removed in court. After all, the Instructions for the application and filling out forms of primary accounting documentation are only by-laws. And the absence of a seal on documents confirming the purchase of goods (works, services) does not indicate their gratuitous acquisition. Such disputes are rare. And there are courts that take the side of the taxpayers.
If there is no unified form of the document and you use an independently developed form of the primary document, you can even not print it. But then do not include in this form the props "Place of printing".
As for the unified forms of primary accounting for labor and its payment, it is obligatory to stamp only on the following documents:
Travel certificate (form N T-10). The stamps in it certify the marks of the arrival of the seconded worker at the place of business trip and departure from it. Travel certificates that do not bear the seal of the organization to which the employees were sent on a business trip were once recognized by the court as being improperly executed and, as a result, not confirming travel expenses;
Act on the acceptance of work performed under a fixed-term employment contract concluded for the duration of a certain work (form N T-73). The seal certifies the signature of the head of the organization who approved the act, or a person authorized by him.
In other unified forms of primary personnel documents (orders, timesheets, payrolls), you do not need to stamp.
Invoice
The Tax Code of the Russian Federation does not require a stamp on the invoice.
But when corrections are made to the invoice, they must be certified by the signature of the manager and the seal of the seller indicating the date of their introduction.
INVOICE N -- from "-" ----------------------- (1)
|
Name |
Edi- |
If- |
Price |
Price |
Therein |
tax |
Sum |
Price |
The country |
Number |
|
Fertilizer |
||||||||||
|
Total payable |
||||||||||
Nikitin (Nikitin V.A.) Alekseeva (Alekseeva T.P.)
Head of the organization (signature) (full name) Chief Accountant(signature) (full name)
Corrected: in column 4 - 40 by 45
in column 5 - 2000 by 2250
in column 8 - 360 by 405
in column 9 - 2360 to 2655
Head of the organization Nikitin Nikitin V.A.
Seal of LLC "Vasilek"
Documents submitted to the tax authorities
On statements, statements, cover letters submitted to the IFTS, there must be a seal imprint, otherwise the tax authorities simply will not accept these documents.
When conducting audits, the tax authorities have the right to require you to provide documents confirming the correct calculation and timely payment of taxes. Since not originals, but copies of documents are submitted to the IFTS, they must also be certified with the signature of the head and the seal.
Employment history
The imprint of the seal is an obligatory requisite work book. It needs to be posted:
When registering a work book - on the first page (title page) containing information about the employee;
When changing the last name, first name, patronymic or date of birth of an employee - on the inside of the cover, which indicates the documents on the basis of which such changes are made.
Moreover, in these cases, both the seal of the organization itself and the stamp personnel service.
In addition, upon dismissal of an employee, all entries made in the work book during his work in the organization are certified by the seal of the employer.
This is how the records for the time of work in the organization are certified.
Job details
|
N |
Admission information for |
Name, |
|||
|
Limited |
|||||
|
responsibility |
|||||
|
"Bun" |
|||||
|
(LLC "Bulochka") |
|||||
|
Hired |
|||||
|
accountant |
|||||
|
Transferred to position |
|||||
|
deputy chief |
|||||
|
accountant |
|||||
|
Fired on my own |
|||||
|
optional, point 3 |
|||||
|
part 1 of article 77 |
|||||
|
Human resources department inspector |
|||||
|
Volkova V.L. Volkova |
|||||
|
Seal of OOO "Bulochka" |
|||||
|
With records in labor |
|||||
|
familiarized with the book |
|||||
|
Vasilyeva Vasilyeva |
|||||
If the document is prepared by an entrepreneur
Unlike organizations, entrepreneurs have own seal are not required. After all, neither the Civil Code of the Russian Federation, nor the Federal Law of 08.08.2001 N 129-FZ "On state registration legal entities and individual entrepreneurs" does not impose such a requirement on entrepreneurs. But the law does not prohibit entrepreneurs from having their own seal if they want to use it. The courts also confirm that whether or not to have a seal is a private matter for each entrepreneur. For example, it often happens, that an entrepreneur has to start a seal due to the fact that counterparties want to see it on the documents he draws up. And it is easier and more profitable for him to fulfill such a request than to lose these counterparties and look for new ones. Yes, and some regulatory legal acts provide for the mandatory presence of a seal on certain However, the fact that any regulatory legal act that approved the form of a document provides for such a requisite as a seal does not mean that the entrepreneur is obliged to have it.
If you have any doubts about whether a document needs a seal, then it is better to put it. Indeed, even if the legislation does not provide for affixing a seal on a document, and you do this, then you will not violate anything.
We learned from school: a document without a seal is invalid. So we put a seal on almost all papers - you can’t spoil the porridge with oil. But is it really necessary? On what personnel documents do you really need to put a seal imprint, and which ones can do without it?
We often receive letters to the editorial office with questions that are somehow related to the correct use of the seal imprint. "Do I need a seal on an employment contract?" - asks an entrepreneur from Samara. "Where can I find a list of documents that must be stamped?" - the Moscow personnel manager is interested. "I accidentally put the seal of another organization in the work book of an employee. What should I do now?" - the personnel officer from Stavropol complains. Today we will solve these and many other problems.
Meet Print
First, let's talk a little about what printing is. This is a hard rubber cliché for imprinting on paper in order to confirm the authenticity of a document. Technical requirements for official seals - their shape, size, text and symbols placed on them - are set out in state standard GOST R 51511-2001*.
* State Standard of the Russian Federation "Seals with the reproduction of the coat of arms of the Russian Federation. Shape, size and technical requirements"(approved by the Decree of the State Standard of Russia of December 25, 2001 No. 573-st).
The technical requirements for seals without a coat of arms have not yet been fixed in the state standard. The legislation says almost nothing about the rules for using seals. It is not clear, for example, what seals should be in the organization, in what cases they should be put, who is responsible for their safety, how many seals the company should have, etc. All these issues are left to the discretion of the organization's management.
There are three types of seals: official, equated to official and simple.
Official seals(with the image of the coat of arms of the Russian Federation) are used only in bodies state power and government institutions. In addition, the official seal is received by organizations that are endowed with state powers. For example, private notary offices.
A joint stock company must have a round seal containing its full company name and address
Business firms use seals equivalent to stamps. They show a company emblem, logo, or simply the name of the company is written. The TIN of the legal entity and the number of the certificate of state registration are indicated both on stamps and equivalent seals.
Private entrepreneurs also have their own seals. According to their status, they are considered equated to stamps. But on such a seal, instead of the coat of arms and emblem, there is a surname, name and patronymic individual entrepreneur, as well as its location, TIN and registration number.
Stamps, daters, facsimiles
Stamp- this is a type of printing of a rectangular shape with some text. Most often, stamps are used to put the details of the organization on the document. There are stamps confirming a certain action. For example, "Paid", "Issued an insert".
Dater- a stamp device for automatic date stamping. The procedure for using stamps and daters is not regulated in the legislation, so the organization must determine it on its own.
Facsimile is a seal or cliché with which a person's signature is reproduced. In accordance with article 260 of the Civil Code, facsimiles can only be used in accordance with the procedure established by law. However, no such order exists yet. You cannot put a facsimile on personnel and accounting documentation - they only need handwritten signature official. But on letters, letters, congratulations - it is quite acceptable.
Stamped and equated seals are placed on documents that require special confirmation of authenticity - contracts, letters and certificates, work books, service certificates, etc.
Simple the seals of the structural divisions of the company, the seals for certain types documents, stamps. They come in different shapes - round, triangular, rectangular, square. They are placed on those documents that do not require special authentication (certificates, passes, copies, etc.).
Technical requirements for seals without a coat of arms in the state standard have not yet been fixed
Where to place the imprint?
The imprint of the seal should be located at the bottom of the document, next to the signature of the official. Please note: the seal is placed in such a way as to partially cover the word that denotes the position, but not get on the signature and decryption of the signature.
On some documents there is a special mark "M. P." (place of printing). If it is - one less concern: put an imprint directly on it. The letters "M.P." are present on the title page of the work book, on accounting papers, certificate forms.
What is a print for?
The seal gives the document legal force - it confirms the authenticity of the official's signature. But not all personnel documents need this requisite. Unfortunately, the current legislation does not clearly define on which papers it is necessary to put a seal and what kind of seal. Based on established practice, we have compiled a list of personnel documents certified by a seal in commercial organizations. It is presented in the table on page 33.
The seal certifies not only personnel documents, but also accounting papers (orders, registers, estimates), as well as the constituent documents of the organization, the collective agreement, and various agreements. Documents not mentioned in this list do not require sealing.
Letters executed on forms (except for guarantee ones) do not need to be stamped
| On what documents what stamps to put |
We certify documents according to the rules
Of course, nothing terrible will happen if you mistakenly stamp a personnel order or letter. But if you do not seal a document that really needs it (for example, a contract), the consequences can be very dire. Such an agreement will not have legal force, and the court most likely will not consider it as evidence.
To avoid such troubles, we advise you to clearly define the procedure for using printing at the local level. First you need to define scroll company documents, on which you will be required to stamp. Then you need to make instructions for use seals, in which to write when a stamp is placed, equated to a stamp, and when a simple one, how stamps are used, if they are in the organization. Specify separately where the seal will be stored and who is appointed responsible for its storage (usually the head of the organization decides this issue).
It is advisable to make this instruction, together with the list, an appendix to general instruction on the record keeping of your company, and if there is none, as an independent document or addition to the charter. In the future, if you need to certify with a seal a document not specified in local act, the head of the organization issues a special order about this. The list of documents certified by the seal can be supplemented over time.
In the instructions for the use of seals, it is necessary to prescribe the procedure for destroying obsolete seals
Printing in the work book
Separately, it must be said about the imprint of the seal in the work book of the employee. The procedure for filling out work books is clearly stated in two regulations - the Rules for maintaining and storing work books * and Instructions for filling out work books **, which must be strictly observed. Having studied these documents, we conclude: there are only three cases when an organization or a personnel service is stamped in an employee's work book (you can use any of them):
- at the initial registration of the book - on the title page;
- when changing the personal data of an employee - on the inside of the cover;
- upon dismissal - after the record of dismissal in the "Information about work" section.
* Approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
** Approved by the Decree of the Ministry of Labor and social development RF dated October 10, 2003 No 69.
In addition, there is one case when a stamp must be put in the work book - if the employee has been issued an insert. This stamp is affixed on the inside of the cover of the book or on the title page and is a rectangular imprint with the words "Insert issued".
Larisa SANKINA ,
Associate Professor, Department of Records Management, Russian State University for the Humanities:
Unfortunately, none of the regulations governing work with a work book says how to cancel an incorrectly set seal (for example, the seal of another organization). Meanwhile, such a mistake can cause questions from the authorities pension fund when assigning a pension to an employee. We believe that it can be corrected in the same order as the incorrect entry in the "Information about work" section of the work book. After the last entry, put the next serial number and write that the seal of such and such an organization was erroneously set. For example: "The seal of the open joint-stock company "Gloria" was erroneously placed." Then put the correct one next to this seal.
It is possible that an employee with such a mark in the work book will still have to confirm the period of work in your organization with copies of orders. Therefore, give the employee the necessary copies when he leaves.
- HR and Labor Law
Each legal entity must have a seal. This rule is enshrined in law. LLC, CJSC, JSC and other organizations must use a round seal, the imprint of which includes the full company name of the enterprise in Russian and a reference to the place of its territorial location. The brand name may also appear on foreign language.The print of the seal appears in the list of details of the document, in accordance with GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation. Requirements for execution of documents” (adopted on 03.03.2003). At the same time, printing, for example, is not included in the list of required details of a number of primary accounting, with the exception of bank papers, credit cash warrant, shipping documents, etc. The contract must be sealed if this is stipulated in the contract itself by a special condition or if two letters “MP” (“Place of printing”) are indicated on the form. The same applies to acts of work (services) performed. The use of a seal is also provided for on a power of attorney given by an organization to an employee (this position is indicated in the Civil Code of the Russian Federation - clause 5 of article 185). dated 07/02/2010 N 66n), however, according to the Orders of the Ministry of Finance of Russia dated 10/15/2009 N 104n and dated 05/05/2008 N 54n, tax declaration forms (for VAT, income tax and others) must be certified by a seal. Mandatory certification with the seal of the organization is provided for the most important: the first page of the work book, travel certificate (form N T-10), act on the acceptance of work under a fixed-term employment contract (form N T-73). In the Labor Code of the Russian Federation (Article 57), the requirement for a seal on an employment contract is not spelled out, but in practice a seal is usually set. Taking into account the fact that there are many documents for which there is no unequivocal decision on the presence or absence of a seal, the organization should develop its own order ( regulation, instruction), in which it is necessary to prescribe a list of documents requiring certification by seal. An approximate list of them is listed in the GSDOU (State Documentation Management System - 1988, 1991). The options may be as follows: - acts (work performed, examinations, write-offs, acceptance of objects, etc.); - consumption rates (for example, for precious metals); - samples of seals, as well as samples of signatures of employees who are given the right to carry out financial and economic operations; - letters of guarantee; - correspondence with the management and structures of various state bodies (for example, with the tax service, extra-budgetary funds, etc. .). The seal can be made not one, but several (having documented this fact) - for each separate subdivision organizations. 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 “MP” (“Print Place”) is located. If it is not there, the seal is affixed so that the imprint overlaps part of the word - the designation of the position of the person who endorsed the document. At the same time, the signature must be clearly distinguishable, as well as all information from the seal imprint.
Sources:
- stamp for documents where put
The presence of a seal on a document indicates its importance, authenticity and official status. However, in the course of the activities of enterprises, from time to time questions arise regarding where and what kind of seal should be placed.
First of all, the rules for affixing a seal depend on its type and affiliation. Yes, for documents. public institutions a stamp is placed with the image of a double-headed eagle. Commercial organizations and individual entrepreneurs certify documents with a standard round imprint containing the name (surname, name and patronymic), registration data and, if desired,. In addition to the main seal, which is used for particularly important and strategic purposes: creating and amending constituent documents conclusion of contracts, execution of payment orders and checks, official letters, etc., additional ones can be made: for references, financial documents, personnel department. At the same time, their appointment should be indicated on the imprint. The main seal is certified by the signatures of the first persons - directors and their deputies, and additional ones - by employees of the relevant services (accounting, personnel department, etc.). The imprint must be affixed in such a way that it partially captures the name of the position of the person who signed the document, and the signature and details of the seal are clearly visible. State system document management support (GSDOU), approved by the order of the Main Archive of the USSR on May 23, 1988, provides a list of documents on which the main or stamp seal is placed. More new edition no, but in relation to the present moment it is approximately as follows: - acts; - powers of attorney; - contracts; - conclusions,
The question of whether a seal is needed on letters and, if so, which letters need to be certified with a seal, arises quite often in practice. His decision is further complicated by the fact that there are no clear instructions in the law on this matter. In the article, we tried to give a complete answer to these questions, guided by expediency and common sense.
From the article you will learn:
Why is a letter or other document stamped?
Before asking if you need to print on letters First you need to understand what it is. This is special device with a flat base made of hard rubber. A mirror image of the seal of the enterprise or organization is cut out on the rubber layer. If this layer is covered with a special dye and the print is pressed against a sheet of paper, its exact display will appear on it. Such cliches of seals are, in some cases, mandatory details of documents and are put on the signature of the person who signed the document in order to confirm the authenticity of this signature and the document as a whole.
Note: The main technical requirements and descriptions of the shape and size of seals, as well as the rules for placing text on them, are given in GOST R 51511-2001 “Seals with reproduction of the coat of arms of the Russian Federation. Form, dimensions and technical requirements”, approved by the Decree of the State Standard of Russia of December 25, 2001 No. 573-st.
Requirements at the state level are established only in relation to those seals on which there is an image of the coat of arms of the Russian Federation, including the coats of arms of the constituent entities of the Federation, municipalities and rural areas. With regard to the seals of commercial structures, there are no such general regulations for the execution. Therefore, if an enterprise actively uses printing on outgoing letters and other business documents to certify signatures, it is advisable to develop a local regulation that will regulate such issues as:
- what types of seals are used in the organization;
- the procedure and rules for using prints of various types of seals;
- how they are stored and who is responsible for their safety;
- procedure for updating seals and their disposal, etc.
What is the seal on letters and documents
Taking into account the provisions of GOST R 51511-2001, all printing can be divided into three types:
stamp;
equated to stamps;
Stamps include all seals that depict the coat of arms of the Russian Federation. Such cliches can only be used by state authorities, as well as organizations and institutions that have the status of state or have the authority to represent the state. State powers, for example, have private notary offices.
Equal to the official seal on a letter can be in the case when its sender is commercial organization. On the prints of such clichés, it is fashionable to see the corporate logo of the company, its emblem or just the name. If a private entrepreneur has his own seal, it also has the status of a stamp. In this case, instead of the name of the enterprise, the surname, name and patronymic of the businessman are located in its center.
Stamp and equivalent seals on letters and documents must be round in shape and contain such details of the organization, company or individual entrepreneur as:
- individual taxpayer number (TIN);
- number of the state registration certificate.
Note: Recently, the government initiated the adoption of a law that abolishes the obligatory presence of a round, equivalent to a stamp seal, which was previously required for all legal entities. Now, if an enterprise does not use such a cliche in its activities, it makes sense for it to issue a confirmation letter about the absence of a seal in order to facilitate interaction with banks and other government agencies.
The simple ones include those seals used by individual structural divisions of enterprises, as well as those that are intended only for any one type of document. Their shape can be any - square, round triangular. Such seals are not put on official letters and documents - they are used to certify copies, certificates, passes, etc.
The table shows some types of documents and types of seals that are placed on them.
|
Title of the document |
Type of printing |
|
Labor and civil law contracts, agreements to them, work contracts |
Equivalent to the coat of arms |
|
Employment certificates, including wages, and characteristics |
Simple printing (HR department, accounting department or structural unit |
|
Guarantee and other letters, which record the facts related to the movement of funds |
Equivalent to the coat of arms |
|
Local regulations of the employer |
Equivalent to the coat of arms |
|
Application for awarding an employee, certificates and diplomas |
Simple printing (structural unit) |
|
Employment books |
Equivalent to the coat of arms |
Location of the seal on the letter
Seal on an official letter is a confirmation of the legal significance of this document. Its presence and location is established by GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation. Documentation requirements.
Note: This year, this regulation will be replacedGOST R 7.0.97-2016 which comes into effect on July 1st.
In accordance with the standard, an imprint - a mandatory requisite, having serial number 25, is located at the bottom of the document, just below the line that indicates the position and surname of the person who signed the document. The imprint must be located so as to partially overlap the title of the position, but not overlap the signature and surname of the person signing the document.
In some cases, the place where the seal is placed on letters or other documents is indicated by the letters "M.P." This suggests that the imprint should be placed directly over these letterings.
Read also:
Which letter is certified by a seal
In accordance with general rule established by GOST R 6.30-2003, seal, certifying the authenticity of the signature of the official who signed the document, is put in three cases:
- on documents certifying the rights of the bearer;
- on those that fix the facts related to the movement of funds;
- in other cases, providing for the need to certify the authenticity of the signature.
A clear list of documents on which this or that seal is put is not established by law. But, if you follow the recommendations of the aforementioned GOST, a letter is stamped if it:
- is guaranteed;
- confirms the fulfillment of previously taken or the assumption of new payment obligations;
- establishes a delivery schedule or, for example, a staged payment schedule.
Do I need a seal on a formal letter?
Previously, when letterheads of organizations and enterprises were produced exclusively by printing and each of them had its own registration number, the rule was that a letter printed on a letterhead was not stamped. With the exception of letters that have financial content, of course. But at present, in almost all enterprises, in order to save time and money, forms are formed in ordinary text editors installed on any computer and printed right there on the printer. There is no particular difficulty in forging any form.
Note: If the letter is unsealed and printed on a form, but there are doubts about its authenticity, you must contact the sending organization at the contact numbers indicated in the form header and clarify whether they sent such a document.
It makes sense to draw up a local regulatory act that will regulate the procedure for using seals at the enterprise and will clearly spell out which letters need to be certified with a seal. This document will determine the list of business papers that must be certified without fail, as well as establish the rules in which cases and on which documents a stamp or equivalent seal will be placed, and on which - a simple one.
Whether to stamp a cover letter
The cover letter in itself has no information load. This type of business correspondence is drawn up in the form of an introductory part, as a rule, consisting of a standard stamp phrase: “At the same time, we are sending you; ...” and a numbered list with a description of each document included in the shipment package.
Direct need to stamp on cover letter no, even if the package of documents includes some business papers that have the nature of financial and guarantee obligations, the same contracts, for example.
Note: it is strictly forbidden to stamp on blank letterheads or clean sheets paper is a direct path to abuse and fraud.
Printing Thank You Letters
As a rule, for the design of letters of thanks, especially if they are intended for a solemn presentation to one of the employees, ready-made typographical color postcards are used, rather than standard forms of the enterprise. In this case, it makes direct sense to put a seal on the signature of the head under the letter of thanks.
If such a letter is sent to the address of the customer, client or business partners, as a rule, a standard form of the organization is used for its execution. If so, there is no need to bet on such thank you letter stamp or equivalent seal.
There is no legislation general rule, according to which all documents must be sealed without fail. Print as a must personnel document is strictly necessary only in specially established cases, for example, in a work book.
In addition, the direct regulatory requirement to have a seal does not apply to all organizations. For example, seals are not mentioned in relation to additional liability companies and partnerships.
Note that the Federal Law of August 8, 2001 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs” also does not oblige an organization or an individual entrepreneur to have a seal. When registering legal entities, in accordance with the said Law, it is not required to submit to the registration authorities either a sketch of the organization's seal or other information about it.
At the same time, federal laws relating to other forms of legal entities require a seal. This requirement is defined in:
article 2, paragraph 5 federal law dated February 8, 1998 No. 14-FZ "On Limited Liability Companies";
paragraph 7 of Article 2 of the Federal Law of December 26, 1995 No. 208-FZ "On joint-stock companies»;
paragraph 3 of Article 2 of the Federal Law of November 14, 2002 No. 161-FZ "On State and Municipal Unitary Enterprises";
These laws established that the seal of a legal entity must be round, contain the full company name and an indication of the location of the company.
So, the need to have a seal is directly established only for some organizational and legal forms of legal entities. However, the requirement for the presence of seals can be justified not only by direct indication of the relevant legal act, but also indirectly, from the meaning of the legislation. This is the interpretation given by the Supreme Court of the Russian Federation, resolving one specific case: “... in the practice of business turnover, the presence of a seal in any legal entity and private entrepreneur is recognized as mandatory and self-evident. Without such a seal, it is impossible to open a current account in a bank or other credit institution, properly certified transactions and other documents. Under such conditions, in accordance with Article 6 of the Civil Code of the Russian Federation, the application of civil law by analogy is allowed.
So, legal entities and individual entrepreneurs are required to have a seal, otherwise they will not be able to properly draw up individual mandatory documents, including personnel.
Print details
As already mentioned, individual laws establish the following details as mandatory round stamp : full company name and location . The seal may also contain the trade name of the company in any language of the peoples of the Russian Federation and (or) a foreign language. Sometimes a trademark or other means of individualization is placed on the seal (usually in the center). In their absence, the abbreviated name of the legal entity is placed in the center.
Previously, the production of the seal was strictly controlled by government agencies. This was established in the earlier order of the Ministry of Internal Affairs of the USSR dated February 13, 1978 No. 34 "On approval of instructions on the procedure for opening stamp-engraving enterprises (workshops), making seals and stamps." Thus, it was possible to order a seal of an organization in a stamp and engraving workshop only with a special permit issued by the internal affairs bodies. To obtain such permission, it was required to submit an application with an extract from the charter and a sketch of the seal itself. From the Instruction it was seen that the seal should contain the name of the organization (not abbreviated). Separate requirements were imposed on the seals of branches. And even the manufacture of so-called "simple" seals (print general department or personnel department, triangular seals, corner stamps, seals for certificates) was impossible without authorization by the internal affairs bodies.
This Instruction ceased to be valid on the territory of the Russian Federation due to the issuance of Order No. 48 of the Ministry of Internal Affairs of the Russian Federation of February 14, 1994. However, regional legislation retained the permissive procedure for making seals for quite a long time after that. For example, in Moscow, in order to obtain permission to make a seal, they applied to the district or city department of internal affairs (clause 4.14 of the Regulations on the procedure for registering enterprises in Moscow, approved by Decree of the Moscow Government dated September 17, 1991 No. 97). This order existed in Moscow until 1997.
At one time, Moscow legislation established additional requirements for the mandatory details of seals. These requirements were established in the Provisional Rules for the Production and Grounds for the Destruction of Seals and Stamps on the Territory of Moscow (approved by the mayor's order of August 25, 1998 No. 843-RM), which became invalid on February 8, 2005.
In particular, it was mandatory to indicate the following details:
the full name of the organization in Russian, indicating the organizational and legal form;
location;
main state registration number;
number of the city Register of seals.
For “simple” seals, in addition to the listed details, an additional inscription was provided, for example, “secretariat”, “office”, “case management”, “personnel department”, “for accounts”, “for certificates”, “for information”, etc. .d.
It was possible, at the discretion of the organization, to indicate an identification tax number (TIN) and a code for All-Russian classifier enterprises and organizations (OKPO).
To obtain permission to make a seal or stamp, it was necessary to obtain permission from the Moscow Registration Chamber. To do this, the organization had to submit a sketch of the seal (stamp) and other Required documents.
Currently, the registration of legal entities and individual entrepreneurs is under the jurisdiction of the federal government, which does not establish any additional requirements to the details of printing and their production, except for indicating the full name and indicating the location. However, legal entities follow business practices that have developed in practice, and are not limited in their seals to only mandatory details. On the contrary, it is customary to specify as many details as possible.
If an organization decides to start a “simple” seal, for example, for the personnel department, this seal must contain all the details that are available on the organization’s “main” seal. However, in the center, instead of the logo, the inscription "FOR THE HR DEPARTMENT" is placed. If the organization does not have an HR department (for example, there is only an HR inspector or a HR manager), then ordering a print for the HR department is completely inappropriate. Then the additional requisite in the center of the seal looks like this: "FOR PERSONNEL DOCUMENTS". However, the Rules and Instructions point specifically to the seal of the personnel department (that is, the seal of the corresponding structural unit), and not to another “simple” seal (however, inspectors very rarely pay attention to this).
If in an organization the personnel department is called the “HR Department” and its functions include working with work books, then it is advisable to put just such an additional attribute in the print center: “HR DEPARTMENT”. The procedure for using this seal should be fixed in the regulation on this structural unit or other local normative act organizations.
Stamp on an employment contract
The Labor Code of the Russian Federation (Article 67) necessarily requires an employment contract in writing in two copies (one for the employee, the other for the employer). The requirements for the content of an employment contract are defined in Article 57 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), however, the legislator does not provide for the obligatory presence of a seal of a legal entity or an individual entrepreneur on it. However, an unsealed signature of an employer's representative may raise questions about its validity, especially if the employer's representative signing labor contract, is not the head of a legal entity (director, CEO, president), but another authorized person (for example, deputy head, director of personnel, etc.). It is quite possible that in the course of “corporate wars” the leader, deprived of his powers by the founders, refuses to leave his post and continues to “manage” the organization, including hiring employees and signing employment contracts with them. Such a "leader" no longer has access to the seals of the organization, so his signature remains uncertified. This means that the absence of a seal of a legal entity (individual entrepreneur) on an employment contract should alert the employee. Usually, auditors also make a remark if the employment contract is not sealed by the employer. In fact, we are talking about the legal custom that has developed in the industry labor law and prescribing to seal contracts (labor, on full liability) and additional agreements(applications) to them.
It is also a mistake to certify the signature of the employer (his representative) not with the seal of the organization, but with any so-called "simple" seal (for example, the seal "for the personnel department").
Printing on orders
Orders are not stamped. This is due to the fact that the order is an internal administrative document that includes a newly hired employee in the organizational relations of the enterprise. So, personnel workers begin to lead on this employee time sheet, make an admission entry in the work book, etc. on the basis of an acceptance order. The unified form of the order to hire an employee does not provide for this requisite (there is no abbreviation "MP"). In principle, it is permissible to conduct personnel orders in any form, but in this case, printing is not needed.
However, one should not forget that the employee has the right to demand a copy of the order for employment (part 2 of article 68 of the Labor Code of the Russian Federation). Copies of orders for employment, as well as other copies of personnel documents emanating from the organization, require proper certification, which is impossible without affixing a seal.
How to certify copies of personnel documents
Article 62 of the Labor Code of the Russian Federation obliges the employer to issue to the employee copies of documents related to work, and these copies must be certified “properly”. Let's consider how exactly it is necessary to certify copies and what legal acts should be guided by.
According to the Decree of the Presidium of the Supreme Court of the USSR dated August 4, 1983 No. 9779-X “On the Procedure for Issuing and Certifying Copies of Documents Concerning the Rights of Citizens by Enterprises, Institutions and Organizations” (hereinafter referred to as the Decree), the accuracy of the copy of the document must be certified by the signature of the head or an authorized official and a seal (except when a certain document requires notarization).
GOST R 6.30-2003 defines exactly how the certification inscription should look like (see Example 1):
below the requisite "signature" the inscription "Correct" is affixed;
his personal signature is affixed;
the decoding of the signature is done (initials, surname);
the date of certification is indicated;
stamp is applied.
Also in practice, you can find the following certification inscription (see Example 2). This method of assurance is quite acceptable.
Most often, employees apply for a copy of the work book (for example, to issue a passport, etc.). Sometimes they ask for a copy of the part-time job order so that the “main” employer can make an appropriate entry in their work book.
Since we are talking about personnel documents that are stored in the personnel department, their copies are certified by the inspector of the personnel department. It is desirable that in the local regulatory act of the organization (for example, in the Regulations on the personnel service of the enterprise or in the instructions for personnel office work) the procedure for such certification was determined, and it was also determined which copies it was permissible to certify with the seal of the personnel department. This is quite consistent with the recommendations of GOST R 6.30-2003, which allows certification of copies with a seal, determined at the discretion of the organization (clause 3.26).
Of course, GOST R 6.30-2003 is not binding, in fact it contains recommendations. However, the Decree does not focus on the type of seal, determining only that “the correctness of a copy of a document is evidenced by ... a seal” (without specifying “the seal of an organization”). In other words, the legal act is indifferent to the type of seal affixed during certification. Therefore, the recommendations of the Gosstandart of the Russian Federation do not contradict the rules of law in this part.
The decree also requires that the date of its issue be indicated on the copy and a note be made that the original document is in the given enterprise, institution, organization. In practice, this requirement is almost not observed, for which there are many explanations. For example, the personnel department issues a copy of the work book. It is clear that its original, in full accordance with the Rules for maintaining and storing a work book, approved by Government Decree No. 225, is stored in the safe of the personnel department. However, this original will not be kept there forever, sooner or later the work book will be given to the employee upon dismissal (unlike, for example, an employment order, which is stored for at least 75 years). The indication of the date of issue also does not have legal value to authenticate a copy of a document. Rather, this has to do with the internal relationship between the employee and the employer, because the employer is obliged no later than three working days from the date of application by the employee to give him copies of documents related to work (Article 62 of the Labor Code of the Russian Federation). In addition, it is not at all necessary to make such a mark on the document itself if the enterprise maintains a register of the issuance of certificates and copies of documents.
Printing in the work book
With regard to work books, this requirement is enshrined in the Rules for maintaining and storing work books, manufacturing work book forms and providing employers with them, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 (hereinafter referred to as the Rules) and Instructions for filling out work books, approved by the decree Ministry of Labor of the Russian Federation dated October 10, 2003 No. 69 (hereinafter referred to as the Instruction).
So, a seal is required on the title page and is affixed when registering a work book (clause 2.2 of the Instructions). For this, a corresponding field is provided in the lower right corner, marked with the abbreviation "M.P." In this case, you can use both the seal of the organization and the seal of the personnel department.
The seal is also affixed on the inside of the cover when changes are made to the information contained on the title page (item 2.3 of the Instructions).
For example, the most common case is when a worker gets married and changes her maiden name to her husband's name. The personnel officer is faced with the task of reflecting these changes in the employee's work book. To do this, he crosses out the former surname with one thin line, allowing you to read the crossed out, and carefully enters the new surname above it. The instruction prescribes to make such changes only on the basis of the relevant documents (in this case, a marriage certificate) and make a link to them on the inside cover of the work book. Such a link must be certified by the signature of the employer or a person specially authorized by him and the seal of the organization (or the seal of the personnel service).
Particular attention should be paid to the certification of records upon dismissal of an employee (paragraph 35 of the Rules). So, when an employee is dismissed, all entries made in his work book during his work in this organization are certified by the signature of the employer or the person responsible for maintaining work books, the seal of the organization (personnel department) and the signature of the employee himself.
Note that similar requirements were contained in the Instructions on the procedure for maintaining work books at enterprises, institutions and organizations (approved by the Decree of the USSR State Labor Committee of June 20, 1974 No. 162).
When certifying records upon dismissal, the most common mistake is that the personnel officer mistakenly affixes the seal of another organization. This usually happens in holding type structures. Then a situation arises when the assurance was made by an organization that is not related to the organization that opened this block with its name (full and abbreviated).
How to fix such an error? Unfortunately, neither the Rules nor the Instructions give any answers to this. Many experts suggest that after an incorrectly closed block of records, open a new block of the same organization in the form of a full and abbreviated name, make a corrective entry to invalidate the dismissal record, certify it with signatures and affix the correct seal. Such a decision is not flawless, because there are no grounds to invalidate the dismissal record. In this record, all the details (serial number of the record, date, wording, details of the order) correspond to reality. In addition, the certification record is completely independent in nature and applies not only to the record of dismissal, but to the entire block of records (see clause 35 of the Rules: “when an employee is dismissed ... all entries ... certify ... "). It seems completely pointless to invalidate all records with a given employer.
The certification record in this case is erroneous due to the incorrect requisite "seal". Therefore, it is necessary to correct it. Many get by with affixing a print of the right seal next to it. But the presence of two seals as a requisite in the document looks incorrect. Imagine an employment contract sealed by the employer with two seals, one of which is not related to legal entity acting as an employer. Of course, this is unacceptable.
Some personnel officers propose to make a corrective entry under the following serial number with the following content:
Next to this entry, they offer to affix the correct stamp. However, the block of records has already been closed with a dismissal record and certified (even if it is not quite correctly certified). Therefore, there is no reason for the former employer to make any entries thereafter. And it makes no sense to open a block of records to make only one certification record, because such a record cannot exist in isolation from those records that are being certified.
So, there is no ideal way out of this situation, any correction of an incorrectly affixed seal will somehow contradict the Instructions and Rules. It seems that you can choose any of these methods, but at the same time you should issue a certificate to the employee confirming the period of work for this employer, and advise keeping this certificate for presentation to other employers and pension authorities (if necessary).
Similarly, explanations should be made if the seal is erroneously affixed on the inside cover of the work book (“the seal of such and such an organization is affixed incorrectly”). For example, when making an entry about changing the surname, the personnel officer took the wrong seal during certification. Only instead of a supporting certificate in this case, it is appropriate to issue a certified copy of the order, on the basis of which the name of the employee was changed in the documents of the organization.
If an erroneous stamp is affixed under the entry on the addition of information about education and / or profession, then in this case it is possible to issue a certificate drawn up in any form, which will certify that the corresponding entry on the cover was made by this particular employer.
Sometimes it happens that the affixed seal partially does not correspond to the name of the organization in the title. This may be the mistake of a personnel officer who carelessly opened a block of records. The wrong name of the organization is also almost impossible to correct, since it has no numbering. In this case, the output will also be the issuance of a certificate confirming the corresponding period of work experience.
A similar error also occurs if an organization name change record is omitted. For example, LLC "Romashka" was renamed to LLC Auditing Firm "Romashka", and this is reflected in its founding documents. Accordingly, upon dismissal of an employee, the employer will affix a seal belonging to LLC Auditing Firm Romashka. But since the renaming record was simply forgotten to be entered, the name of the record block does not match the print details. That is, it is formally considered that these entries were made by two different organizations.
Until the block of records is closed, it is quite easy to make a missed record (clause 3.2 of the Instruction). But if the entries are already closed, then there is no reason to make a missed entry. Of course, you can open a new block of records and make a missing record, but by the time such an error is discovered, the employee may already be working in a new place. In this case, a certificate is again issued, which reflects information about the worker's length of service and the renaming of the organization that occurred during his work. The employee has the right to present such a certificate at a new place of work, and the employer is obliged to make an appropriate entry based on this certificate (clause 27 of the Rules). Such a certificate should be kept by the employee as a supporting document.
Quite often there are work books in which the block of records of an organization is closed with a record of dismissal, the signature of a personnel officer and the signature of an employee, but there is no seal of the organization (seal of the personnel department). This shortcoming is very easy to eliminate - the employee should only come to his former place of work and ask for a seal. The main thing is not to delay this, as the organization can change its name, order new seals and destroy the old ones. Then certification by seal can cause difficulties. But in this case, the issuance of a confirming certificate will help out.
Problems can also arise if attempts are made to correct the lack of a seal when the former organization has already been liquidated or reorganized. In these cases, for supporting certificates, you need to contact the legal successors of the organization or the archives where documents on personnel were submitted. However, the safety of documents on personnel is not always ensured properly, so it is likely that you may not receive an archival certificate. And then the corresponding block of records will forever remain without a seal and will be considered improperly certified. In principle, a subsequent employer can open its own block after such a block of entries. However, accounting for seniority based on inadequately certified previous records will be problematic.
Even more difficult situation occurs when not only a certification seal is missing in the work book, but even a record of dismissal. Then the employer hiring the employee will not be able to keep such a book, because formally the employee is considered to be working in another organization, although in reality this organization may already be liquidated. But if the employee presents an archival certificate, from which it will be clear that the dismissal was nevertheless made, the “new” employer has the right to start its own block of records and reflect information about the dismissal of the employee from the previous place of work in its composition.
Print location on the document
Stamping a seal on a personnel document is also of no small importance. The most common mistake: the seal covers the completely personal signature of an official, thereby making it impossible to compare it with signatures on other documents or on signature samples (that is, its identification as genuine). Sometimes such affixing of the seal is intentional, because an unauthorized person signed for the official. Such a document has all the signs of a fake document and indicates the dishonesty of such an organization.
It is generally accepted that the seal captures part of the title of the position, leaving the personal signature of the official and its transcript open for reading. Such rules have always existed in the USSR, and at present such requirements are enshrined in departmental acts that prescribe a certain procedure for office work to the relevant state bodies.
Another defect that is often found on documents is too thick or too pale print on the document, as well as a print with a partially missing image (usually occurs with low pressure). We recommend that the print be clear and legible.
* * *
Thus, the seal of the organization on personnel documents is necessary in cases where the document formalizes any mutual rights and obligations of the employer and employee, as well as in cases where the document or its copy certifies any facts or rights of the employee (including the former employee). ). The internal documents of the employer are not subject to seal certification. And since the seal testifies to the importance of the document, mistakes should not be made when affixing it. Otherwise, negative situations may arise both for an employee who is deprived of the opportunity to prove his rights by presenting a document, and for an employer who risks being held administratively liable for violating the procedure for conducting personnel records management.
2 In some cases, the law does not mention the indication of the location as a mandatory requisite of the seal (clause 4, article 3 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Commercial Organizations”).
3 Order of the Moscow Registration Chamber dated January 20, 1999 No. 17 “On the procedure for approving sketches of seals and stamps” (in fact, the document has become invalid). See also Law of the City of Moscow No. 44 dated June 30, 2004 “On Accounting for Seals” (lost due to the adoption of Law No. 28 of Moscow dated June 22, 2005).
4 Note that in the work book of the 1974 model, for such changes in the “surname” field, three columns were provided. Therefore, in such books, the new surname does not fit at the top, but at the bottom, in a free column.
5 The signature of the employee may be missing if he was absent from work when filling out the work book on the day of dismissal (for example, due to illness, etc.) or if he himself refuses to sign (usually in cases of “conflict” dismissal, “under article ").
6 See: “State system of documentary support of management. Basic provisions. General requirements to documents and documentation support services” (approved by the decision of the board of the Main Archive of the USSR of April 27, 1988, order of the Main Archive of the USSR of May 23, 1988 No. 33).
7 See: Typical instruction on paperwork and archive work in customs authorities(regional customs offices, customs, customs posts), approved. Order of the Federal Customs Service of Russia dated October 18, 2004 No. 160; Instructions on office work in the bodies and institutions of the prosecutor's office of the Russian Federation, approved. by order of the Prosecutor General of the Russian Federation dated December 28, 1998 No. 93.
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