Why destroy seals and stamps?
There can be many reasons for destroying these attributes.
Today, the most widespread law can be considered the law issued in 2020 on the abolition of mandatory visa approval of enterprise documentation using various imprints.
In other words, if previously all legal entities, without exception, had to use stamps and seals in their work, now this is only the right of the company, which must be enshrined in its internal regulatory documents.
Other reasons for destroying stamped items may be:
- wear,
- damage,
- obsolescence,
- liquidation or reorganization of a company,
- changing company details, etc.
Disposal of seals and stamps is not a strictly mandatory procedure, but if carried out in accordance with all the rules, it can to some extent protect enterprises from malicious manipulation of various kinds of documents by citizens with criminal intentions.
The procedure for carrying out the destruction procedure
Today, the state does not regulate in any way the procedure for either the production or destruction of seals, so organizations must independently develop a regulatory framework for these actions. However, in general, the procedure for recycling cliches is approximately the same:
- First, the management of the enterprise makes a decision to destroy seals and stamps that have lost their relevance (this can be made in relation to one seal, several or even all).
- Then an order is issued, which is a catalyst for starting this process.
- Based on the order, a special commission is created, which carries out the destruction of stamped items.
- To record the fact of disposal, a detailed report is drawn up.
It should be said that in some cases, organizations do not destroy seals and stamps themselves, but transfer this right to third-party companies.
As for lost or stolen stamps, it is impossible to draw up a disposal report in relation to them - in such cases it is necessary to submit appropriate applications to the tax service and the police.
Decision to refuse
If you have already submitted the documents, and the circumstances preventing the registration of liquidation became clear later, the Federal Tax Service must inform you within 5 days of the refusal to carry out the procedure. The authorities are obliged to notify you strictly in the manner specified by you in the application.
- The decision to refuse liquidation must contain its justification, supported by references and quotations from the federal law governing the procedure for closing an organization, as well as relevant regulations.
- You must correct all errors that will be indicated in the Federal Tax Service notification as soon as possible, if permitted.
If the liquidation procedure cannot be continued from the wrong place because the deadlines for the next steps have already expired, you will have to go through the entire algorithm from the very first step again.
Read below about what to do if liquidation is denied.
Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website. right now through the form (below), and one of our lawyers will call you back to provide a free consultation.
Commission: composition and goals
The recycling commission must include at least two people . These can be any employees of the organization, but, as a rule, the following are appointed as such:
- director or any person close to the management of the company,
- employee responsible for the maintenance and storage of seals and stamps,
- HR specialist,
- lawyer,
- secretary.
Among them, the chairman of the commission and ordinary members should be highlighted.
The main task of the commission is to select stamps that have lost their relevance, directly carry out their destruction in any acceptable and most accessible way, and draw up an act about this.
For disposal, fairly simple methods are usually used:
- cutting cliches into small pieces with scissors (provided that they are made of polymers, rubber, caoutchouc and other soft materials),
- cutting using special tools (if the cliche is metal).
The main thing is that as a result of destruction, these products become completely unsuitable for further use.
Reasons and grounds for refusal to liquidate a legal entity
Absolutely all reasons for refusing to liquidate an organization are strictly regulated by law. They are indicated in Federal Law No. 129, and the Federal Tax Service, in its notification of the decision to prohibit you from closing the LLC, must quote from the federal law regarding those points that you violated during the procedure.
So, when can a liquidation refusal be received?
What to do if the tax authority refused to liquidate after accepting the liquidation balance sheet, this video will tell you:
You must submit the full package of documents required for the liquidation process. If some paper is missing, you will be denied liquidation at the stage of acceptance.
Federal law clearly stipulates the deadlines for submitting documents and the maximum duration of intervals between steps of the algorithm.
- Application P15001 must be submitted to the Federal Tax Service as soon as possible - the initial package of documents to start the liquidation procedure must be submitted within 3 days after the decision to close the enterprise is made.
- The interim liquidation balance sheet is submitted no earlier than the on-site inspection of the Federal Tax Service comes to you or the period allocated by law for creditors to present claims to you has passed.
- Information about personnel must be submitted to the Pension Fund no later than a month after the preparation of the interim balance sheet.
If, on applications in two forms (P15001 and P16001), powers of attorney for the activities of members of the liquidation commission and the person involved in collecting and submitting documents to the registration authorities were not properly certified by a notary, you will be denied liquidation of the LLC.
You may be denied registration of liquidation if the applications are signed by an unauthorized person. Only the chairman of the commission or the liquidator chosen by it, who will handle the submission of papers to the authorities, can affix a visa to these documents.
When closing an organization, you must provide information about the personnel to the pension fund. After this, you either take confirmation from the Pension Fund of the Russian Federation that they received the data from you, or the Federal Tax Service employees themselves ask the pension office whether you gave them these lists.
This may include incorrectly provided information about the applicant (for example, his passport details), as well as errors in writing organization codes that do not correspond to those listed in the state register. You may also be denied liquidation if the addresses stated in the documents do not correspond to reality.
The liquidation of legal entities and the possibilities of the central bank are discussed in the video below:
To comply with all the rules of the liquidation process, you must notify creditors of the closure of the business in two ways:
Your application will not be accepted and registration will be denied if you used old forms to fill out your data. You can find current forms on the official websites of departments; there is no need to search for them on the Internet on various consultation portals.
If you made mistakes in filling out the applications, which are found by the Federal Tax Service inspectors, you will be denied registration of the liquidation of the organization. All documents will have to be filled out again and paid for notary services to have them certified.
If the document list states that you must provide the original paper, you should not bring copies to the inspector. In this case, your application will be refused. It is also important to include in the package of documents the original bank receipt proving that you have paid the state fee.
We will explain below what constitutes an authority’s refusal to liquidate an enterprise.
How to draw up an act
Legislators have not developed a standard unified form for the act on the destruction of seals and stamps. This means that enterprises are free to write it in any form or according to a template approved in the company’s accounting policy. In this case, there is a number of information that must be indicated in the document:
- number, place and date of creation of the act,
- Name of the organization,
- data about the stamp itself: details of the company displayed on the cliche (if there are several stamps to be recycled, information about all of them is entered in the same way),
- composition of the commission (positions, surnames, first names and patronymics of employees),
- the reason for the destruction of the seal or stamp,
- basis for destruction (i.e. provide a link to the document),
- time, place and method of destruction.
In addition, in the form of the act it is necessary to put imprints of the stamps being destroyed and to attest in writing to the fact that the manipulations made led to the complete unsuitability of the cliches for further use.
Reasons and grounds for refusal to liquidate a legal entity in 2020
Absolutely all reasons for refusing to liquidate an organization are strictly regulated by law. They are indicated in Federal Law No. 129, and the Federal Tax Service, in its notification of the decision to prohibit you from closing the LLC, must quote from the federal law regarding those points that you violated during the procedure.
So, when can a liquidation refusal be received?
What to do if the tax authority refused to liquidate after accepting the liquidation balance sheet, this video will tell you:
Lack of documents
You must submit the full package of documents required for the liquidation process. If some paper is missing, you will be denied liquidation at the stage of acceptance.
Lateness and incorrect sequence of actions
Federal law clearly stipulates the deadlines for submitting documents and the maximum duration of intervals between steps of the algorithm.
- Application P15001 must be submitted to the Federal Tax Service as soon as possible - the initial package of documents to start the liquidation procedure must be submitted within 3 days after the decision to close the enterprise is made.
- The interim liquidation balance sheet is submitted no earlier than the on-site inspection of the Federal Tax Service comes to you or the period allocated by law for creditors to present claims to you has passed.
- Information about personnel must be submitted to the Pension Fund no later than a month after the preparation of the interim balance sheet.
No notarization
If, on applications in two forms (P15001 and P16001), powers of attorney for the activities of members of the liquidation commission and the person involved in collecting and submitting documents to the registration authorities were not properly certified by a notary, you will be denied liquidation of the LLC.
Signatures of an unauthorized person
You may be denied registration of liquidation if the applications are signed by an unauthorized person. Only the chairman of the commission or the liquidator chosen by it, who will handle the submission of papers to the authorities, can affix a visa to these documents.
Failure to provide information to the Pension Fund
When closing an organization, you must provide information about the personnel to the pension fund. After this, you either take confirmation from the Pension Fund of the Russian Federation that they received the data from you, or the Federal Tax Service employees themselves ask the pension office whether you gave them these lists.
Data inconsistency
This may include incorrectly provided information about the applicant (for example, his passport details), as well as errors in writing organization codes that do not correspond to those listed in the state register. You may also be denied liquidation if the addresses stated in the documents do not correspond to reality.
The liquidation of legal entities and the possibilities of the central bank are discussed in the video below:
All creditors have not been notified
To comply with all the rules of the liquidation process, you must notify creditors of the closure of the business in two ways:
- By publishing this information in the State Registration Bulletin;
- sending information letters to creditors with a mandatory indication of the deadlines when they can present their debt claims against you.
Old application form
Your application will not be accepted and registration will be denied if you used old forms to fill out your data. You can find current forms on the official websites of departments; there is no need to search for them on the Internet on various consultation portals.
Errors
If you made mistakes in filling out the applications, which are found by the Federal Tax Service inspectors, you will be denied registration of the liquidation of the organization. All documents will have to be filled out again and paid for notary services to have them certified.
Copies instead of originals
If the document list states that you must provide the original paper, you should not bring copies to the inspector. In this case, your application will be refused. It is also important to include in the package of documents the original bank receipt proving that you have paid the state fee.
We will explain below what constitutes an authority’s refusal to liquidate an enterprise.
Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website. right now through the form (below), and our specialists will promptly prepare the best options for solving your problem and call you back on the day you submit your application. It's free!
How to draw up a deed
The execution of the act is also left to enterprises: it can be created in handwritten form or printed on letterhead or a simple sheet of A4 or A5 format.
The only rule that must be observed is that all information provided must be certified by the autographs of the members of the commission who carried out the disposal.
After this, the act is submitted for certification to the head of the company or another person who has the right to sign such papers.
A note about the act is placed in a special journal for recording the movement of seals and stamps , which must be maintained at the enterprise when its employees use stamp products.
The act is drawn up in at least one copy, but copies can be made if necessary.
