In what cases is a tax power of attorney used?
Under certain circumstances, any citizen may not visit the Federal Tax Service office in person, but give the right to provide documents to such a body to another person.
Typically this need is associated with the following situations:
- in case of illness of the principal;
- when leaving on vacation or a long business trip;
- in case of permanent residence in another city and the impossibility of appearing at the Tax Service office at the place of registration.
Powers of attorney of this kind are often issued to employees of organizations whose managers do not have time to independently deal with documentation related to taxation and fees. For example, a company accountant often has a power of attorney to submit reports to the tax office, but in this case such an employee may have limited powers.
In particular, an accountant may have the right to submit certain documents and receive various acts, but at the same time, the head of the organization may not give permission to sign certain types of papers received by the Federal Tax Service (documents for accounting accounts, acts of reconciliation of accounts, and others).
Attention! A power of attorney gives the right to represent the interests of the principal not only in the Federal Tax Service, but also in other services and bodies controlled by laws on taxes and fees. Such institutions include some extra-budgetary funds and customs authorities.
Features of the document
It plays a very important role if the entrepreneur does not have the opportunity to independently visit the required branch of the Federal Tax Service and is going to send a representative in his place. The paper is drawn up according to the sample and must take into account all the requirements of Russian legislation. If the document does not contain the necessary lines, then the trustee will not have enough authority to represent the interests of the entrepreneur in the tax office.
A tax power of attorney from an individual entrepreneur can be drawn up in two versions, that is, it can be a simple document filled out personally by the entrepreneur and certified by his signature and seal, or notarized. For different situations, you may need certain paper, but still, a document certified by a notary office has more advantages.
There will be no questions about such a document in any office, so experts recommend that powers of attorney are always certified by a notary, even when it comes to simply submitting reports to the tax service through an intermediary.
But Russian legislation states that a notarized power of attorney may be needed by a representative of an individual entrepreneur in the case when it comes to making changes to the Unified State Register of Individual Entrepreneurs. That is, when an entrepreneur needs to draw up paperwork to register an individual entrepreneur or upon completion of an activity, an officially certified document will be required. In addition, such paper will be necessary when making changes to statistics codes, for example, when changing the individual entrepreneur type of business activity.
Thus, if the tax office needs to resolve a matter that does not require changes to the Unified State Register, you can do without a notarized power of attorney. However, this is in theory, but in practice just such a document is often required.
Rules for drawing up a power of attorney
Such a document is drawn up in accordance with certain requirements for design and content. This is an official document, which, if executed incorrectly, may cause Tax Service employees to refuse to issue or accept the principal’s documents.
If a document requires notarization, this can be easily avoided, since the power of attorney is drawn up on a form provided by a notary. But even if you use a sample from the Internet for a tax power of attorney or even write it by hand, the notary will still check the correctness of the entered data during certification and indicate any mistakes made.
The power of attorney must contain the following points:
- name and date of preparation (mandatory point, without which the document will be considered invalid);
- place of compilation;
- passport details of the principal or details of the legal entity from which the document is being drawn up (including checkpoint and tax identification number, legal address, name, position and full name of the manager);
- Full name and passport details of the authorized representative;
- powers and rights that the person in whose name the power of attorney is drawn up will have;
- validity period of the document (the maximum validity period of the power of attorney is three years from the date of preparation; without specifying the period, the document is valid for one year).
How to write a power of attorney for the tax office
A power of attorney to the tax authorities is drawn up in simple written form. The form of this document contains the following information:
- Title of the document;
- place (city) and date of issue of the document (in words). Without specifying the date, the power of attorney is considered invalid;
- full name of the organization that issued this document, its tax identification number, checkpoint;
- surname, name, patronymic of the person whose powers are transferred;
- last name, first name, patronymic of the authorized person, his passport details, place of registration;
- list of rights granted;
- validity period of the document;
- signature of the authorized representative;
- signature and transcript of the signature of the person who issued the power of attorney.
Power of attorney to the bank
This document is quite in demand, since the manager does not always have the opportunity to be personally present at the bank to carry out financial and business transactions. Both legal entities and individual entrepreneurs can draw up such a power of attorney.
A power of attorney to the bank for the chief accountant, a sample of which is presented below, must include: information about the principal and the authorized person, the name of the bank, a list of actions that the authorized person has the right to carry out.
It is important to remember that a power of attorney issued by an individual entrepreneur must be certified by a notary.
The same applies to drawing up a power of attorney for the chief accountant at the tax office. The document must clearly indicate the powers of the trustee. If accounting is outsourced, the document is issued to a specific specialist or to the head of the outsourcing company.
Read also: Power of attorney in the FSS
Power of attorney to the Federal Tax Service to receive documents: form
The power of attorney form is here.
POWER OF ATTORNEY
G.______________ ________________________________________
I, ________full name ______________, “__” _______ Year of birth 19__, place of birth: _______________________, passport of a citizen of the Russian Federation __________________________, issued ____________________________ dated ___________, department code ____________, registration address: _____________________________ I authorize with this power of attorney:
____FULL NAME. representative ______, “__” _______, born 19__, place of birth: __________________, passport of a citizen of the Russian Federation __________, issued ____________________ dated ___________, department code __________, registration address: ______________
Represent my interests in the Interdistrict Inspectorate of the Federal Tax Service No. ___ for the city of _______________.
Why do I grant the right to submit applications on my behalf, submit and receive certificates of state registration, registration with the tax authority, constituent documents, entry sheets of the Unified State Register of Legal Entities, extracts from the Unified State Register of Legal Entities, receipt of receipt documents provided for state registration of a legal entity and other necessary documents, resolve controversial issues, pay state duties and fees, sign for me and perform all actions related to the implementation of this order
I certify the signature of the authorized representative _________________________.
_____________ Full name of the principal
Notary:
Power of attorney for the Pension Fund
Like the Federal Tax Service, reporting to the Pension Fund can be submitted by the head of the company or a representative. The authorized representative must have the appropriate power of attorney to represent the interests of the organization.
Expert opinion
Gusev Vladislav Semenovich
Lawyer with 10 years of experience. Specializes in criminal law. Member of the Bar Association.
Special attention should be paid to individual entrepreneurs. They are also required to submit reports to the Pension Fund if they make payments to their employees.
In this case, reporting can also be submitted by a representative of the organization. In this case, a power of attorney must be issued to him.
For individual entrepreneurs, the following requirement applies: the power of attorney must be notarized.
According to the norms of tax legislation, authorized representatives have the right to represent the interests of the taxpayer in the tax authorities. Often such responsibilities are assigned to the chief accountants of companies or their deputies. In this case, the manager issues a power of attorney to represent interests at the tax office - you will find a sample document below.
Why do you need a power of attorney for the tax authorities to represent interests in 2020?
Individual entrepreneurs and legal entities have to visit the tax office quite often. As you know, the head of a company can represent its interests in any organization without a power of attorney. But there is no need for the director to personally deal with current affairs by visiting the tax authority. Typically this responsibility is assigned to an employee. It is precisely in such situations that the need to draw up a power of attorney arises. Among the powers that this power of attorney confers on the representative are:
- Receiving any documents;
- Filing declarations and tax reports;
- Take part in supervisory activities;
- Submit applications;
- Challenge decisions of tax inspectors;
- Receive statements;
- Get acquainted with the materials of cases concerning the principal.
In most cases, the power of attorney is taken by tax officials. This is due to the fact that usually such a document is issued to fulfill a specific assignment. Even if you have to visit the tax office several times, the attorney often turns to the same specialist. Although, if a representative needs to visit various tax authority specialists, it is possible that each of them will have to give a power of attorney. The head of the organization must take this feature into account. It is recommended to immediately issue a power of attorney in several copies.
( Video : “How to issue a power of attorney”)
Who can be a confidant
If the principal is an ordinary person, he has the right to appoint anyone as his representative. This can be either an individual or an entire company. Although this happens extremely rarely. In most cases, a power of attorney of this kind is used by various companies. Typically, the director of a company assigns such responsibilities to a company employee, for example, a lawyer or chief accountant. In addition, other employees can act as a representative.
Many people mistakenly believe that a trusted person can only be an employee of an organization. However, it is not. The law does not prohibit a manager from appointing a representative of absolutely any person. It is possible that the director will entrust the tax office visit to a third-party specialist who is ideally versed in a specific issue.
It can be assumed that here the principal has no restrictions at all. However, this opinion is erroneous. The law prohibits the appointment of attorneys for minors, incapacitated citizens, and representatives with disabilities. You can guess that if an attorney appears at the tax office in any way intoxicated, the responsible employees may refuse to serve him. Naturally, the attorney must be adequate and accountable for his actions.
Types of powers of attorney from individual entrepreneurs
Powers of attorney are required in a variety of cases. The chief accountant must issue a power of attorney to represent the interests of an individual entrepreneur at the tax office. There is no need for the manager to appear there himself in every necessary case, which arise quite often during the active activity of the company. A power of attorney for an accountant gives the right to send and receive requests, provide tax returns and submit all kinds of reports, receive and provide documents for various audits.
The first type of power of attorney that an entrepreneur may need is a power of attorney to register a citizen as an individual entrepreneur. As a rule, there will be a lot of trips and queues in this process. To avoid all these hassles, you can issue a power of attorney to any person who is competent in these matters. Here, of course, there will be moments that require personal presence. The entrepreneur must sign and certify the registration application. But all other actions can be performed by another specialist, to whom a power of attorney is issued.
A document according to which an entrepreneur entrusts the performance of certain operations to another employee can be issued for several types of work and operations, or maybe for a specific one task. As a rule, official authorities that issue serious documents (licenses, certificates, permits) require a power of attorney, which remains with this institution. Then a power of attorney is issued for several days, most often for 10, with a very narrow wording: to obtain such and such a license in such and such an institution.
Powers of attorney are also issued for the process of commercial activity, for a lawyer who will conduct any business in judicial and other bodies. In this case, the entrepreneur is freed from the hassle of going to authorities and collecting documents for proceedings.
And another type of power of attorney is a general power of attorney. By issuing it to an authorized person, the entrepreneur gives him the right to carry out any transactions, operations and actions for a certain period, on behalf of the owner of the individual entrepreneur.
So, powers of attorney can be general (general) for all types of activities, special, for carrying out operations of the same type for some time, and one-time, for carrying out one operation on behalf of an individual entrepreneur.
