Form of power of attorney to represent the interests of a legal entity

Power of attorney to represent the interests of a legal entity in the tax

We submit documents for LLC: a sample power of attorney to represent the interests of the organization.

To take any action on behalf of the LLC, you need power of attorney to represent the interests of a legal entity. A legal entity is an independent entity in civil law and economic relations. Only its head can act directly on behalf of a legal entity. Even the owners of the company are not entitled to enter into transactions or represent the LLC in state bodies if they do not have a power of attorney to do so.

Until 2012, only an LLC employee could be a representative of a legal entity in civil and administrative relations. Now the legal act establishing this requirement has been canceled, so anyone can issue a power of attorney from a legal entity.

The scope of powers delegated to a representative can be different - from one transaction to an unlimited range of rights.

Types of powers of attorney

In the Civil Code of the Russian Federation there are no classifications by type of power of attorney, but depending on the scope of authority, in practice they are distinguished as follows:

1. One-time - allows you to perform one action or transaction.
2. Special - issued for an unlimited number of similar actions or transactions.
3. General - provides for the right to represent the interests of the organization before any persons, bodies, subjects.

Requirement for a power of attorney from a legal entity

A power of attorney from a legal entity does not have an officially approved form, but this document must contain the following mandatory information:

• Title of the document;
• Registration number for internal document flow;
• Date of issue (if it is not specified, the power of attorney is invalidated);
• Validity period (if not registered, the power of attorney will be valid for one year from the date of issue);
• Full company name and organizational and legal form of the legal entity-principal;
• Organization codes (OGRN, TIN, KPP);
• Name of the head of the organization;
• Detailed description of delegated powers;
• Full name and full passport data of the representative (optionally, you can make a copy of the passport on the back of the power of attorney);
• Representative signature sample;
• Signature of the head of the organization.

Form of power of attorney to represent the interests of a legal entity

Sample power of attorney to represent the interests of a legal entity in the tax office:

When a power of attorney must be certified by a notary

In the general case, the power of attorney from the LLC is certified only by the signature of the director, as well as by the seal, if it is used in the workflow. However, there are situations in which Article 185.1 of the Civil Code of the Russian Federation obliges the document to be notarized:

1. Submission of applications for rights and transactions requiring state registration;
2. Conclusion of transactions for which a notarial form of certification is established;
3. Disposition of the right registered in state registers.

Termination of power of attorney

The reasons why a power of attorney from an organization terminates are indicated in article 188 of the Civil Code:

• Expiry date, if specified, or one year from the date of issue;
• Liquidation of the legal entity that issued the power of attorney;
• The refusal of the representative from the powers assigned to him, as well as his death or loss of legal capacity.

Unfortunately, not all LLC owners are aware that the powers of attorney issued by the former director are still valid. Also in force are the powers transferred to employees who later quit.

In order not to get into a situation where representatives who are no longer related to the activities of the LLC act on behalf of a legal entity, it is necessary to conduct internal registry of powers of attorney. The register reflects the date of issue and validity of the document, information about the representative and the amount of authority transferred to him.

Revocation of power of attorney

To revoke the power of attorney, it is necessary to notify the representative in writing of the termination of powers and receive back the issued document. If, for some reason, the authorized representative refuses to do this, it is necessary to inform the counterparties about the recall, as well as place an ad in the Kommersant newspaper. In this case, third parties are considered notified of the termination of their powers at the end of a month from the date of publication.

Now you know everything you need to know about the power of attorney to represent the interests of a legal entity. Subscribe to our newsletter so as not to miss other interesting articles for small businesses in the Russian Federation.