Print a must-have for each legal entity. This rule is enshrined in law. LLC, CJSC, OJSC and other organizations shall use a round seal, an impression of which includes the full name of the enterprise in Russian and the reference to the place of its spatial location. Brand name can be listed in a foreign language.The seal is in the list of requisites of the document in accordance with the GOST R 6.30-2003 "Unified systems of the documentation. Unified system of organizational and administrative documentation. Requirements to paperwork" (adopted 03.03.2003). At the same time printing, for example, is not included in the list of mandatory details of a number of the primary accounting documents, with the exception of Bank securities, petty cash receipts, documents for shipment, etc., is assigned to seal the contract if it stipulated in the contract a special condition or if the form contains the two letters "MP" ("Place of seals"). The same applies to acts of the performed works (services). Provided the use of a seal and power of attorney, which is given by the organization to the employee (this position is indicated in the Civil Code of the Russian Federation - clause 5, article 185).There is no requirement for existence of print in some forms of the accounting reporting (the provisions of orders of the Ministry of Finance from 22.07.2003 N and 67n 66n of 02.07.2010 N), however, according to the Orders of the Ministry of Finance of Russia dated 15.10.2009 N 104н and from 05.05.2008 N 54н, forms of tax declarations (VAT, profit tax and others) needs to be sealed. Mandatory certification seal is provided to critical personnel documents: the first page of the work book, travel documents (form N T-10), of the act of acceptance of works under the urgent labour contract (form N T-73). The Labor code of the Russian Federation (article 57) the requirement of printing on an employment contract is not written, but in practice the seal is usually placed.Given the fact that there are many documents for which no unambiguous decision on the presence or absence of printing, the organization should develop its own order (regulations, instructions), which must prescribe the list of documents requiring authentication seal. The approximate list of them listed in GSDO (State system of document management - 1988, 1991).The options are as follows:- acts (performed works, verification, cancellation, reception facilities, etc.); - consumption rate (e.g. for precious metals);- samples of stamps and signatures of employees to whom the right to make financial and economic transactions;- guarantee letter; correspondence with the management and structures of various governmental agencies (e.g., IRS, extrabudgetary funds, etc.).Printing can be made not one, but several (securing this fact documented) for each separate division of the organization. Each print will have its own specific purpose - for passes, for documents for invoices. The print on the document should be put in the place of sheet, where is the requisite "MP" ("Place of seals"). If not, the seal is set so that the stamp overlaps part of the word - position designation of the person zawierajacego document. The signature should be clearly distinguishable, as all the information from the seal.
Where the seal is put
Daily in any organization in government institution, large or small enterprise or the individual businessman - there is a need for confirmation of facts that require printing. Most often these facts are related with monetary funds or confirmation of the signatures of the officers (their identity) in different documents. At the same time there are documents to which the seal is optional.
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