Powers of attorney: rules for execution and handling

Duration of storage of powers of attorney in the organization

Contents Cases with Fr. are also reviewed page by page. This makes it possible to identify documents in their composition that are subject to permanent storage.

Cases containing such documents must be reformatted: documents with permanent and temporary storage periods are formed into independent cases or attached to already formed cases with homogeneous documents. The terms of temporary storage documents are clarified by lists of documents or by the nomenclature of the organization’s files.

The final decision on the storage period for files is made by the expert-inspection commission of the archival institution. The storage periods for documents do not depend on the form in which they were created: paper or electronic. The possibility and duration of use of documents is determined by the value of the information contained in them.

Therefore, the purpose of the examination is to determine which documents can most fully provide the state, society, science, and individual citizens with the necessary information.

For documents selected for temporary storage, it is important to determine how long they may be needed.

Therefore, determining the storage periods for individual documents is another important task of examining the value of documents. The first documents that recorded the life of the ancient Russian state were chronicles. They told about the agreements that were concluded between Russia and Byzantium and reflected historical events.

Diplomatic relations were also noted in charters. In addition, they also talked about various agreements, mainly between merchants. Depending on the purpose, charters could be judicial or fiat.

Regardless of the form in which the documentation is made (paper or electronic), the storage periods for documents do not change. The determining value of the duration of their use depends on the information contained in them. This issue is dealt with by value examination. Interesting: Individual registration in a pension fund without employees In the process of expert activity, a list of 12 sections of standard documents (with a clear indication of their storage period) that appeared as a result of the functional activities of government structures, institutions, enterprises, etc. was compiled and approved.

Duration of retention of powers of attorney at the enterprise consultant

5 years after the end of the period for which they were drawn up Contracts and agreements on transactions, primary documents Reconciliation reports Documents related to the calculation and payment of insurance premiums (calculation of contributions, sick leave, payment orders for the transfer of contributions) Within 6 years after the end of the year , in which the paper was last used for calculating contributions and reporting 4-FSS Annual - constantly, quarterly - 5 years Cash documents related to the payment of wages (for example, pay slips in form No. T-49) Within 5 years after the end of the year in which these papers were compiled.

When analyzing the storage periods reflected in the List, you should pay attention to the following ambiguous points: Article 60 of the List.

Determines the retention period for powers of attorney issued to branches and representative offices to carry out certain types of activities.

This norm conflicts with Article 185 of the Civil Code of the Russian Federation, following which a power of attorney is recognized as a written authority issued by one person to another person for representation before third parties. Since neither the representative office nor the branch (Article 55 of the Civil Code of the Russian Federation) are independent legal entities, this article should be understood in the context of the fact that the power of attorney is issued in the name of the director of the branch or representative office.

We seal personnel documents Article 273 of the List. Determines the storage period for tender documentation (in accordance with Federal Law Regulation No. 94-FZ dated July 21, 2005), including powers of attorney for the most important works, services and large supplies, as “permanently”.

At the same time, the legislation does not define the very concepts of “the most important works, services and large supplies”. In this case, the basis for classifying supplies, services and works as the most important can be fixed at the level of a local regulatory act of the organization.

A less risky option is to use the “permanent” retention period for all powers of attorney specified in clause 273 of the List. Article 273 of the List.

How to organize storage of powers of attorney

A power of attorney is a serious document.

It gives rise to powers that will create consequences for the person who issued it. The organization must ensure proper storage of powers of attorney.

Is it really that difficult?

A power of attorney is a written authority issued by one person to another person (one or more) for the purpose of representing their interests before third parties (Article 185 of the Civil Code of the Russian Federation). Since this document is written, it is produced on paper, and, therefore, has mandatory details and validity periods.

Article 17 of the Federal Law of October 22, 2004 No. 125-FZ “On Archival Affairs in the Russian Federation” instructs organizations to ensure the safety of archival documents. For some types of organizations, the rules are established by separate regulations. Help For example, for joint-stock companies the storage period for their documents is determined in the Regulations on the procedure and periods for storing documents of joint-stock companies, approved by Resolution of the Federal Commission for the Securities Market of the Russian Federation dated July 16, 2003 No. 03-33/ps.

The notary office has its own rules. There, the storage period for documents is determined by the Approximate Nomenclature of Cases, which is agreed upon with the Central Expert Commission of the Ministry of Justice of the Russian Federation, the Federal Notary Chamber, and the Central Expert and Verification Commission of the Federal Archival Agency.

If we are talking about an ordinary enterprise with a small staff, then do not think that the procedure and terms for storing documents of this legal entity.

faces are not touched. As a rule, the issuance, assignment of a number to them, and their registration in journals in organizations are somehow prescribed - either there is a special local act, or employees act according to established rules. But what to do with those that have been recalled or whose terms have expired is usually not regulated in the organization.

Read on the topic: All written authorities in an organization can be divided into two main groups: issued to represent the interests of the organization; issued to obtain inventory items.

How to fill out a power of attorney form

The required Confirm Password field has not been filled in. Consent to the processing of personal data is required. In the survey on the use of powers of attorney for the receipt or issuance of inventory items, goods and materials deserve serious attention. If goods and materials are transferred to an improper person, then the fact of receipt of the goods may have to be established in court. In addition, the seller has great risks of not receiving the money due for the goods. The same applies to the transfer of goods to the buyer by an improper person on the part of the seller. In this article we will look at the rules for issuing powers of attorney for the issuance and receipt of goods and materials, as well as the procedure for their registration.

How long are powers of attorney kept?

It is necessary to define: the types of documents subject to mandatory storage; structural units that will ensure the storage of documents; the procedure for receiving documents for storage; storage periods; the procedure for accounting and registration of documents received for storage; measures to ensure the safety and confidentiality of the information contained in them; the procedure for issuing stored documents for working with them; other issues. Organizing your own archive also involves the creation of an appropriate archival service, as well as assigning responsibilities for organizing the activities of the archive to a certain official. Then it is necessary to develop a Regulation on an expert commission that will conduct an examination of the value of documents generated by the organization (clause 3.1 of the Instructions for using the List). The position is approved by the head.

Special acts may provide for storage methods in certain types of organizations, for example, in banks.

Small and medium-sized business organizations rarely adopt local acts regulating the storage of documents and rarely form special archival units. Typically storage is carried out in archival folders in offices or safes.

Attention If an archive is created, then it is necessary to develop rules for maintaining it.

When talking about storage, we most often mean storing originals. However, the List also provides for storing the power of attorney in copies. Therefore, you should not take copies of these documents lightly.

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Power of attorney for safekeeping A special group is represented by a power of attorney for safekeeping. This document appoints an employee whose responsibilities will include ensuring the safety of any valuables (forms, medications, property, etc.).

These include: constituent documents; minutes of general meetings

What is the difference between a Vehicle Parking Agreement and a Storage Agreement (Article 936 of the Civil Code of Ukraine).

If an organization receives inventory and materials at the supplier’s location or funds from the counterparty’s cash desk, then a corresponding power of attorney is issued in the name of the employee who will receive them. Issuance of the document to persons not working in the organization is not permitted. Sample power of attorney to receive goods, form M. Sample power of attorney to receive valuables, form M-2a. Power of attorney form for receiving goods, form M. Power of attorney form for receiving material assets, form M-2a.

Duration of storage of powers of attorney in the organization

Contents - Constitutional law - How many years are powers of attorney kept? In this case, the basis for classifying supplies, services and work as the most important can be fixed at the level of a local regulatory act of the organization.

They are located in other sections of the List ('Planning of activities', 'Financing of activities', 'Statistical accounting and reporting', 'Legal support of activities', etc.).

A less risky option is to use the “permanent” retention period for all powers of attorney specified in clause 273 of the List. Article 273 of the List. Declares a requirement for storing original powers of attorney issued to a representative organization, which conflicts with Art. 189 of the Civil Code of the Russian Federation, according to which the power of attorney must be returned to the principal organization.

In cases where there is a clear ambiguity of interpretation from the point of view of current legislation and where possible, we recommend using the retention period “permanently”.

The storage period for powers of attorney to receive goods and materials is established by Art.

When all the documents are systematized and bound, an inventory of them is drawn up, which must be approved by the head of the enterprise.

A special room must be allocated for storing documents. Documents must be archived in locked cabinets that ensure complete safety of documents, as well as protect them from dust and exposure to solar heat.

For an organization that has its own archive, the main costs of storing documents include the cost of renting premises, utilities (maintaining the required temperature, humidity, etc.) and remuneration of archive workers.

These costs are associated with running the organization. Therefore, in accounting they are taken into account in account 26 'General business expenses'.

For tax purposes, these costs are taken into account as part of the organization’s other expenses (subclause 18 of clause 1 of Article 264 of the Tax Code of the Russian Federation).

Attention As for accounting documents, it is necessary to apply the longest storage period for accounting documents from those provided for by current legislation (both accounting and tax).

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At many enterprises, the procedure for working with powers of attorney is not regulated. But in large enterprises, as a rule, it is enshrined in local regulations.

Nuances of accounting for storage periods of accounting documentation. Other cases of increasing the shelf life of primary products. Any accountant knows that every document drawn up in a company or received from counterparties has its own value and must be preserved. Based on the information contained in the primary documents, accounting is carried out and financial statements are prepared.

What document retention periods must be observed in 2020?

The company is required to store accounting, tax and some other documents.

This means that accounting documents with a storage period of 5 years should be destroyed no earlier than this period, and in the case of transferring losses to the future, their storage period should be increased to 10 years.

Each type of document has its own storage period in 2020. Find out the retention periods: Companies store accounting documents, tax documents, personnel documents, corporate documents, etc. For many types of documents (in accounting, corporate areas), the organization is required to observe special retention periods.

A number of documents are stored taking into account the requirements “On Archiving in the Russian Federation” and the list approved in accordance with Law No. 125-FZ. Information about the file Type Storage period Tax accounting registers, tax returns, tax calculations for advance payments, certificates in form 2-NDFL, etc. 5 years after the end of the period for which they were compiled Contracts and agreements on transactions, primary documents Reconciliation reports Documents related to the calculation and payment of insurance premiums (calculation of contributions, sick leave, payment orders for the transfer of contributions) Within 6 years after the end of the year in which the paper was last used for calculating contributions and reporting 4-FSS Annual - constantly, quarterly - 5 years Cash documents related to the payment of wages (for example, pay slips in form No. T-49) Within 5 years after the end of the year in which these papers were compiled.

In the absence of personal accounts, cash documents related to the payment of wages must be kept for 75 years Annual financial statements, financial statements in accordance with IFRS Constantly, that is, throughout the entire life of the company Books of accounting of income and expenses of organizations and individual entrepreneurs using the simplified tax system Accounting policy documents 5 years after the end of the year in which it was used to prepare financial statements Auditor's report on the annual financial statements Continuously Accounting registers (general ledger, various order journals, account transaction journals, turnover sheets, inventory lists, etc.) 5 years

Duration of storage of powers of attorney in the organization

All written authorities in an organization can be divided into two main groups: issued to represent the interests of the organization; issued to obtain inventory items. As a rule, lawyers work with the first group of powers of attorney, and accountants with the second. The first group can be divided into those issued for representation in courts and other bodies, issued with and without the right of subrogation, subject to notarization and not subject to it, but such classifications do not affect the procedure for execution, registration and storage.

Powers of attorney for representation of interests contain a description of the powers of the attorney to represent the interests of the principal, indicating to what extent, in what bodies and organizations. Some require notarization, for example, to represent the interests of an organization in the Rosreestr Office, or a different certification procedure is allowed, for example, authorization from an individual to represent his interests in court. In addition to the List, storage periods for certain types of documents are established in other regulations.

Before the issuance of powers of attorney, persons are instructed on the procedure and terms of use and reporting. From September 1, 2009, changes in the rules for issuing a power of attorney appeared in the Civil Code: The duration of a power of attorney of 3 years was completely abolished.

The detachable parts of powers of attorney are stitched monthly, the shelf life is 5 years. To whom the power of attorney was issued, position and surname. In this case, a log of the issued powers of attorney is not kept.

Journal of accounting of issued powers of attorney: drafting option.

It is extremely important to keep a log of issued powers of attorney, which regulates the persons authorized to perform any actions on behalf of the company.

All issued powers of attorney are recorded in a special journal. Responsible executor by power of attorney for the name of the position, structural unit, F.

The issuance of these powers of attorney is recorded in a pre-numbered and laced log of powers of attorney issued. The person responsible for maintaining the Register and issuing powers of attorney.

Document storage. Storage periods, destruction and disposal of primary accounting documents

A power of attorney is first and foremost a document, so it cannot be considered separately from the general document flow of the company. And if so, then, like for any other document, the procedure for its execution and preparation, approval, signing, registration, issuance, storage, the procedure for revoking, and monitoring the execution of powers of attorney must be determined. If we sorted out the review procedure in the last issue of the magazine, then we suggest we sort out the rest of the listed tasks now. At many enterprises, the procedure for working with powers of attorney is not regulated. But in large enterprises, as a rule, it is enshrined in local regulations. Moreover, two options are possible:.

Earn money

The storage period for admin powers of attorney is 06/04/2020

In the course of its activities, any legal entity creates documents, the number of which directly depends on the size of the enterprise and the presence of separate divisions. Both limited liability companies and joint stock companies are required to keep their documents. This is provided for in Article 50 of the Federal Law of the Russian Federation of February 8, 1998.

? 14-FZ 'On Limited Liability Companies' and Article 89 of the Federal Law of December 26, 1995? 208-FZ 'On Joint-Stock Companies'. In addition, the organization's obligation to ensure the safety of accounting documents is provided for in Article 17 of the Accounting Law. The first and, perhaps, the most important question that arises for an accountant is how long should accounting documents be stored? Retention period accounting documents Primary accounting documents, accounting registers and financial statements are stored for a period established in accordance with the rules for organizing state archival affairs, but not less than 5 years (clause 1 of Article 17 of the Accounting Law). To determine specific storage periods for those or other documents, a list of standard management documents generated in the activities of organizations is used, indicating storage periods, which was approved by the head of the Federal Archive Service of Russia on October 6, 2000 (hereinafter referred to as the List). Column 3 of the table of this List shows the storage periods for documents that apply to all organizations. It does not matter whether they transmit

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How long to store documents

Orders, instructions; certificates, summaries, information, reports, etc. On the provision of regular and educational leaves, duty, penalties, short-term domestic business trips - 5 years. Transfer, separation, liquidation balance sheets; applications, explanatory notes to them. Reports on the transfer of funds for state and non-state pension, medical, social, employment insurance.

Today is July 12. Minimum wage: rub.

The goods may be supplied centrally or during each transaction the list of inventory items will vary. If the document is issued for a one-time receipt of goods, then it is valid only for 10 days. After receiving the goods, the employee must report and the next day provide the accountant with a document confirming the transaction.

Duration of storage of the power of attorney m 2

If an organization uses power of attorney form N M-2, then how should such documents be drawn up and what is the procedure for storing them?
What is the procedure for drawing up powers of attorney in Form N M-2 and, in particular, for drawing up and storing the counterfoils of issued powers of attorney? In general, in order to formalize the right of a person to act as an authorized representative of an organization when receiving material assets sold by a supplier, a resolution of the State Statistics Committee of Russia dated However, from January 1 of the year in connection with the entry into force of the Federal Law dated WATCH THE VIDEO ON THE TOPIC: Organization and storage of documents at home