Sample power of attorney to the tax office from a legal entity. Power of attorney to the tax office for filing and receiving documents
Power of attorney to the tax office– a document giving the right to a trustee to represent the interests of an organization (individual entrepreneur) in tax office. Each legal entity has repeatedly faced the need to appear in the tax authority, but not every time this can be done personally by the head of the organization. In order to represent the interests of the organization in the tax office, another employee of this enterprise could, a power of attorney is drawn up.
You can download the power of attorney form to the tax office by going to the bottom of the page. A power of attorney can be issued not only on behalf of legal entity but also physical. An individual also encounters the Federal Tax Service more than once in his life, for example, reporting on his income or receiving a TIN. If a person cannot personally appear in the tax authority, then he can issue a power of attorney to represent interests in the tax office, in which he entrusts the right to represent his interests to another person (his representative).
The representative under the power of attorney is called the trustee, and the compiler of this power of attorney is the principal.
In general, issuing a power of attorney to a bank is in many ways similar to issuing a similar document for representing interests in pension fund- , Fonda social insurance- , bank - , in judicial institutions - .
How to issue a power of attorney to the tax office correctly?
The place of issue and the date of issue of the power of attorney must be indicated.
The details of the parties must be written. Legal entities must register the name of the organization, full name and position of the head. For individuals, you must specify the position, full name, passport details.
Another mandatory requisite of the document is a list of powers that the principal transfers to his authorized representative. A specific list of what a representative in the tax authority can do, representing the interests of his principal, is given.
The validity period can be specified from one day to several years. Currently, this period is not limited by anything. If it is not written in the form, then the document will be valid by default for one year.
If the power of attorney is issued by an individual, then it must be certified in the presence of a tax officer who will certify the signature of the principal and authorized person.
1. An authorized representative of a taxpayer is a natural or legal person authorized by a taxpayer to represent his interests in relations with tax authorities (customs authorities), other participants in relations regulated by the legislation on taxes and fees.
2. Officials of tax authorities, customs authorities, internal affairs authorities, judges, investigators and prosecutors cannot be authorized representatives of the taxpayer.
(see text in previous edition)
3. An authorized representative of a taxpaying organization shall exercise his powers on the basis of a power of attorney issued in the manner prescribed by civil law Russian Federation unless otherwise provided by this Code.
(see text in previous edition)
An authorized representative of a taxpayer - an individual shall exercise his powers on the basis of a notarized power of attorney or a power of attorney equivalent to a notarized one in accordance with the civil legislation of the Russian Federation.
4. Responsible member consolidated group taxpayer is an authorized representative of all members of the consolidated group of taxpayers on the basis of the law. Regardless of the provisions of the agreement on the creation of a consolidated group of taxpayers, the responsible member of this group has the right to represent the interests of the participants in the said consolidated group in the following legal relations:
1) in legal relations related to the registration with the tax authorities of an agreement on the creation of a consolidated group of taxpayers, as well as amendments to the said agreement, decisions to extend the term of the agreement and its termination;
2) in legal relations related to enforcement from a member of a consolidated group of taxpayers, arrears in corporate income tax for a consolidated group of taxpayers;
3) in legal relations related to holding the organization liable for tax offenses committed in connection with participation in a consolidated group of taxpayers;
4) in other cases when, by the nature of the actions (inaction) performed by the tax authority, they directly affect the rights of an organization that is a member of a consolidated group of taxpayers.
Representatives of the taxpayer may be authorized to perform certain actions and represent the interests of the taxpayer in relations with tax, customs, state authorities off-budget funds and other participants in relations regulated by the legislation on taxes and fees.
Authorized representative of the taxpayer a natural or legal person authorized by a taxpayer to represent his interests in relations with tax authorities (customs authorities), other participants in relations regulated by legislation on taxes and fees is recognized.
An individual acting as an authorized representative of a taxpayer must have full legal capacity (Articles 21, 27 of the Civil Code of the Russian Federation). As an authorized representative of the taxpayer can be any individual or individual entrepreneur, past state registration in the manner prescribed by law.
Legal entities have the right to exercise representative functions if they have the legal capacity necessary for this. In particular, commercial organizations(with the exception of unitary enterprises), which, in accordance with the constituent documents, have general legal capacity, can carry out any types of activities not prohibited by law, including the provision of representation services in tax legal relations, but non-profit organizations and unitary enterprises that have special legal capacity can carry out representative functions only in cases where this does not contradict the goals of their activities enshrined in the constituent documents.
In paragraph 2 of Art. 29 of the Tax Code of the Russian Federation lists persons who cannot be authorized representatives of the taxpayer - these are officials of tax authorities, customs authorities, internal affairs bodies, judges, investigators and prosecutors. This circumstance does not prevent these persons from acting as legal representatives of taxpayers in the generally established manner.
Paragraph 3 of Art. 29 of the Tax Code of the Russian Federation, it is determined that an authorized representative of a taxpayer-organization exercises his powers on the basis of a power of attorney issued in the manner established by the civil legislation of the Russian Federation, and an authorized representative of a taxpayer - an individual exercises his powers on the basis of a notarized power of attorney or a power of attorney equated to a notarized in accordance with the civil legislation of the Russian Federation.
The general procedure for issuing, issuing and terminating powers of attorney is regulated by Art. Art. 185 - 189 of the Civil Code of the Russian Federation.
A power of attorney on behalf of a legal entity must be signed by its head and sealed. A power of attorney on behalf of a legal entity based on state or municipal property to receive or issue money and other property values must be signed by the chief (senior) accountant of this organization (clause 5 of article 185 of the Civil Code of the Russian Federation).
When issuing a power of attorney, it should be borne in mind that the scope of the representative’s powers must be clearly and clearly indicated, since the taxpayer is responsible for the actions of the representative committed within his powers, and beyond such limits, the representative.
The date of issue of the power of attorney is obligatory requisite, without which the power of attorney is considered invalid. The term of the power of attorney may not exceed three years. If the term is not specified in the power of attorney, it remains valid for a year from the date of its execution (Article 186 of the Civil Code of the Russian Federation).
An authorized representative has the right to represent both free of charge and on a reimbursable basis.
In the case of the provision of representative services for a fee, the relationship of representation can be drawn up between the taxpayer and the representative by an agency agreement, agency agreement, contract trust management property, a contract of commercial representation or a contract for the provision of services for a fee. One of the terms of such an agreement is the payment of all expenses incurred by the attorney in connection with the performance of obligations under the agreement, as well as the payment by the principal in favor of the attorney for the services rendered. That is, if the trustee instructs tax representative transfer tax payments to the budget, he must provide the representative with the necessary funds to carry out this assignment and pay for his services.
- · The representative of the taxpayer must have the appropriate powers (that is, the powers to pay tax) either on the basis of the law or constituent documents, or by virtue of a power of attorney issued in accordance with the requirements of paragraph 3 of Art. 29 of the Tax Code of the Russian Federation in the manner prescribed by the civil legislation of the Russian Federation;
- payment documents must be drawn up and signed by the taxpayer;
- The tax must be paid by own funds taxpayer, which involves writing off Money from the settlement account of the taxpayer, and not the representative.
Thus, subject to the above conditions, the payment of tax by a representative is considered as its payment by the taxpayer himself, which does not contradict the requirements of Art. 45 of the Tax Code of the Russian Federation, since the taxpayer himself is the subject of the tax legal relationship, regardless of whether he personally participates in this legal relationship or through a legal or authorized representative, and the actions of the representative are regarded as the actions of the taxpayer himself.
If at least one of these conditions is not met, the tax will be considered unpaid, and the obligation to pay the tax - unfulfilled, which, in turn, will result in arrears from the taxpayer, the accrual of penalties and fines.
The responsible member of a consolidated group of taxpayers is an authorized representative of all members of the consolidated group of taxpayers on the basis of the law. Regardless of the provisions of the agreement on the creation of a consolidated group of taxpayers, the responsible member of this group has the right to represent the interests of the participants in the said consolidated group in the following legal relations:
- 1) in legal relations related to the registration with the tax authorities of an agreement on the creation of a consolidated group of taxpayers, as well as amendments to the said agreement, decisions to extend the term of the agreement and its termination;
- 2) in legal relations connected with the forced collection from a member of a consolidated group of taxpayers of arrears in corporate income tax for a consolidated group of taxpayers;
- 3) in legal relations related to holding the organization liable for tax offenses committed in connection with participation in a consolidated group of taxpayers;
- 4) in other cases when, by the nature of the actions (inaction) performed by the tax authority, they directly affect the rights of an organization that is a member of a consolidated group of taxpayers.
At the end of the validity period, in case of early termination or termination of the agreement on the creation of a consolidated group of taxpayers, the person who was the responsible participant in this group retains the powers provided for by paragraph 4 of Article 29 of the Tax Code of the Russian Federation.
A person who is a responsible member of a consolidated group of taxpayers has the right to delegate tax code powers to represent the interests of members of this group to third parties on the basis of a power of attorney issued in accordance with the procedure established by the civil legislation of the Russian Federation.
Organizations must submit to the IFTS tax reporting on the taxes they pay (clause 1, article 80 of the Tax Code of the Russian Federation). A tax return or calculation can be submitted by the taxpayer personally or through a representative, as well as by mail or via telecommunication channels (clause 4, article 80 of the Tax Code of the Russian Federation).
That is, the declaration in the IFTS has the right to submit:
- or a legal representative of the organization, usually a director (clause 1 of article 27 of the Tax Code of the Russian Federation, clause 1 of article 40 of the Law of February 8, 1998 N 14-FZ, clause 2 of article 69 of the Law of December 26, 1995 N 208-FZ);
- or an authorized representative, which can be either another organization or an individual (clause 1, article 29 of the Tax Code of the Russian Federation). In this case, the representative must be issued a power of attorney with the right to represent the interests of the organization in relations with the tax authorities (clause 3, article 29 of the Tax Code of the Russian Federation).
The content of the power of attorney for tax reporting
Obviously, the power of attorney in the IFTS must be drawn up in writing (clause 1, article 185 of the Civil Code of the Russian Federation). It states:
- date and place of drawing up the power of attorney (clause 1 of article 186 of the Civil Code of the Russian Federation);
- information about the organization whose interests will be represented by the authorized person (name, TIN, address);
- information about the authorized representative. If this is an organization, then the full name, TIN and location of the legal entity are indicated, if it is an individual, then - full name, passport details, address of residence;
- what exactly is trusted to the authorized person, that is, to represent the interests of the taxpayer in legal relations with the tax authorities;
- rights of an authorized person;
- validity period of the power of attorney. If the validity period is not specified, then the power of attorney will be valid for a year from the date of its execution (clause 1, article 186 of the Civil Code of the Russian Federation).
The power of attorney must be certified by the signature of the head of the organization or another person authorized to do so by law and constituent documents (clause 4, article 185 of the Civil Code of the Russian Federation).
If the declaration is signed by an authorized representative
If the tax reporting is signed by an authorized representative of the taxpayer, then the reason for the representation must be indicated in a special field in the declaration itself. And it must be accompanied by a copy of the power of attorney form for signing tax returns (clause 5, article 80 of the Tax Code of the Russian Federation).
When reporting to in electronic format with her in tax authority it is also necessary to send an electronic, informational message about the power of attorney. It indicates the details of the power of attorney (Letter of the Federal Tax Service of Russia dated 10.08.2016 N GD-4-11 / [email protected]). But before submitting reports to the IFTS in this way, you need to provide the tax authorities with a copy of the power of attorney itself. It will be kept in the inspectorate for 3 years after the expiration date (
The Federal Tax Service requires companies and entrepreneurs to submit copies of a power of attorney to the inspectorate before submitting tax returns electronically via the Internet.
The November letter from the tax service contains clarifications on the procedure for submitting documents through representatives. Often the reporting process looks like this: the taxpayer submits a declaration with the help of a third party and accompanies it with an information message, which contains only the details of the power of attorney. However, before sending the employee with documentation to the Federal Tax Service, the taxpayer did not make and did not transfer a copy of the power of attorney. The tax authorities stressed that such a scheme for filing a declaration is not legitimate enough and does not fully confirm the authority of the representative.
How to file a declaration through a representative
The scheme for filing a tax calculation includes 2 important operations. First you need to make a copy of the power of attorney, which entitles the taxpayer's representative to be responsible for the accuracy and completeness of the information in the tax return. After that, the representative can send declarations without a power of attorney, it is only necessary to attach information about the fact of representation. A copy of the power of attorney can be sent to the IFTS both on paper and in an electronic file, after scanning the original. In the electronic reporting system, for the convenience of authorized representatives, this is taken into account - the program automatically attaches a message about the representation along with sending each declaration.
Kontur.Extern automatically attaches information about the representation when sending the declaration to the Federal Tax Service
The letter from the Federal Tax Service emphasizes that a copy of the power of attorney must be provided before the reports are sent. The official procedure for this procedure is set out in a document with methodological recommendations on the formation and use of electronic document management (clause 1.11) and in the rules for maintaining the Power of Attorney information resource (first section, first clause), which were approved by order of the federal tax service in April 2010. For this reason, the taxpayer cannot consider the informational message with the details of the power of attorney to be a complete confirmation of the authority of his representative and undertakes to provide a copy of the document in advance.
What threatens the absence of a copy of the power of attorney
If in tax service there is no copy of the power of attorney, the tax officer does not have the right to accept the reporting and refuses to accept the representative. In addition, if the representative was refused, after which he provided a copy of the document and a re-report, and the deadline for submission has expired, the service fines the company in the amount established for late reporting, based on Article 119 of the tax code.
It is worth noting that sometimes the court does not consider the lack of data on the power of attorney as a basis for holding the company liable, since Article 119 of the Tax Code states that cases of violation of the deadline for filing a declaration are subject to a fine.