Requirements for the production of a seal of a legal entity. Seals, stamps, cliches, facsimiles. Is a stamp required on the information message required to pay excise duty?

Clause 7 of Article 2 of the Federal Law "On joint stock companies" dated 12.12.95 N 208-FZ:

"The company must have a round seal containing its full company name in Russian and an indication of its location. The seal may also indicate the company name on any foreign language or the language of peoples Russian Federation.
The Company has the right to have stamps and forms with its name, its own emblem, as well as registered in in the prescribed manner trademark and other means of visual identification."

REQUIREMENTS FOR THE CONTENT OF THE PRINT OF A LIMITED LIABILITY COMPANY

Paragraph 5 of Article 2 of the Federal Law "On Limited Liability Companies" dated 02/08/98 N 14-FZ:

“The company must have a round seal containing its full company name in Russian and an indication of the location of the company. The company’s seal may also contain the company name in any language of the peoples of the Russian Federation and (or) a foreign language.
The company has the right to have stamps and forms with its corporate name, its own emblem, as well as a trademark registered in the prescribed manner and other means of individualization."

REQUIREMENTS FOR THE CONTENT OF THE PRINT OF A NON-PROFIT ORGANIZATION

Clause 4 of Article 3 of the Federal Law “On Non-Profit Organizations” dated January 12, 1996 No. 12-FZ:

"Non-profit organization has a seal with the full name of this non-profit organization in Russian.
A non-profit organization has the right to have stamps and forms with its name, as well as a duly registered emblem."

REQUIREMENTS FOR THE CONTENT OF THE STAMP SEAL

Requirements for the details of seals with the coat of arms (official seals):

Full name legal entity V nominative case, in brackets - its short name (if any);

Main state registration number (OGRN);

Taxpayer Identification Number (TIN);

Code according to the All-Russian Classifier of Enterprises and Organizations (OKPO).

The following persons have the right to place the State Emblem of the Russian Federation on the seal:

Federal government bodies, others government bodies, organizations and institutions;

Organizations and institutions, regardless of their form of ownership, vested with individual government powers;

Bodies carrying out state registration of acts of civil status;

Notaries;

Justices of the peace.

REQUIREMENTS FOR THE CONTENT OF THE COMPANY STAMP

The current legislation does not provide specific requirements for the content of stamps of organizations and individual entrepreneurs.

The organization has the right to independently determine the content and order of display of information in the stamp. The stamp may include details, address and telephone number of the company, a place for the outgoing number, as well as any other information. Stamps are used to speed up document flow in an organization.

TYPES OF DIES

Corner stamp- contains details of the organization (name, legal and actual address, contacts and bank details). The stamp with details has a wide range of applications and is indispensable when filling out a number of documents.

Registration stamp- determines the organization’s responsibility for the document, establishes the duration of its execution. The registration stamp contains the full name of the organization, date and document number, full name. responsible person.

Stamps with standard words allow you to quickly and easily indicate the status of a document or stages of its development. In office work, the following standard stamps are used with the words: “SAMPLE” - “SHIPED” - “WAREHOUSE” - “ACCOUNTING” - “HR DEPARTMENT” - “URGENT” - “PAIED” - “RECEIVED” - “RECEIVERED” - “CORRECT COPY” - “THE COPY IS COMPICATED WITH THE ORIGINAL.”

Triangular stamps used by supply departments of commercial organizations, postal offices, medical institutions, pharmacies and other organizations and institutions to carry out business transactions.

Article 325 of the Criminal Code of the Russian Federation. Theft or damage to documents, stamps, seals.

1. Theft, destruction, damage or concealment of official documents, stamps or seals, committed out of mercenary or other personal interest, is punishable by a fine of two hundred to five hundred. minimum sizes wages or in the amount wages or other income of the convicted person for a period of two to five months, or correctional labor for a term of up to two years, or arrest for a term of up to four months, or imprisonment for a term of up to one year.

2. Theft of a citizen’s passport or other important personal document is punishable by a fine in the amount of one hundred to two hundred times the minimum wage, or in the amount of the wages or other income of the convicted person for a period of one to two months, or by correctional labor for a term of up to one year, or arrest for up to three months.

Comments:

1. The concept of theft is close to the concept of theft (see commentary to Article 158 of the Criminal Code) and is common to all cases of conversion or attempted conversion of the subject of a crime into the property of the perpetrator, regardless of the purpose and motives of the crime and whether the subject of the crime is of property value.

2. Destruction is the complete physical (technical) elimination of the items of crime specified in Article 325.

3. Damage to these items is partial physical (technical) damage to the material on which they are made (paper, form, etc.), with distortion of their content and (or) meaning.

4. Concealment of these items is their concealment (in a specially selected or prepared for this place, hiding place, etc., or by transferring them for storage to a third party, etc.).

5. The concept of official documents is given in the commentary to Article 324.

6. Stamps - manual printed forms(clichés) with a certain text, intended for making imprints when drawing up documents (such an imprint usually includes appropriate written additions: document number, date of issue, etc.).

7. Stamps - objects with cut-out signs to make an imprint (contain an image State emblem, name of institution or organization, etc.). Seal impressions serve as evidence of the authenticity of the document.

8. The subjective side of the crime is characterized by direct intent and motive (selfish or other personal interest).

9. On the concept of self-interest, see the commentary to paragraph “z” of Article 105.

10. Other personal interest within the meaning of the commented article is devoid of signs of self-interest and is not necessarily base (for example, the desire to help a loved one who is in difficulty or distress).

11. Part 2 of the commented article provides for liability for the theft of a passport or other important personal document from a citizen (of the Russian Federation or another country).

12. A passport is an identity card with its basic data (day, month, year and place of birth, citizenship, nationality, marital status, etc.). A passport certifies permanent or temporary registration at the address indicated in it. In some cases, it is the only form of identification that gives its owner the opportunity to enter into certain legal relations. The passport can be domestic or foreign (for leaving the country).

13. Another important personal document within the meaning of Part 2 may be a citizen’s pension certificate, work or order book, or a license to engage in the activity specified in it. entrepreneurial activity, bill of sale for a house, driver's license, etc. These personal documents are of an official nature. Their importance is assessed by the court.

14. The subjective side of the crime provided for in Part 2 is characterized by direct intent. Unlike Part 1, the motive for the crime is not specified here, therefore, it can be anything (selfish, otherwise base, etc.).

15. A person who has reached 16 years of age may bear responsibility for a crime committed.

The civil legislation of the Russian Federation does not contain an official definition of the seal of a legal entity. However, in clause 2.1. GOST R 51511-2001 (adopted on December 25, 2001 by Decree of the State Standard of the Russian Federation No. 573-st) defines printing as a device containing a cliche for applying impressions to paper; providing a mirror image of the print.

It is necessary to separate the concept of printing as a mechanism from the concept characterizing the image. Printing on documents is a seal impression made using a cliche.

Today, all legal entities, according to federal law, must have a round seal, which will contain the company name (written in Russian) and indicate the address of the company. Each legal entity registered in Russia has the right to have stamps and forms with its company name, personal emblem, as well as registered trademarks and other means of individualization.

The main purpose of using a seal in Lyubertsy, as in other Russian cities, is to distinguish one or another entity from the mass of similar ones, therefore the imprint should carry the maximum amount of information about the subject of economic activity.

The most common questions related to stamps usually concern font size, the possibility of indicating an incomplete name of a firm, company, organization, the legality of indicating a taxpayer identification number or the main state registration number on stamps, as well as the legality of creating several stamp cliches for one customer.

Federal legislation does not provide any answers to these questions, therefore, it can be assumed that they are left to the discretion of stamp manufacturers and other entities economic activity. Although in 2004 in Moscow, for example, the Law “On the Accounting of Seals”, which is still in force today, was adopted, which contained certain requirements for them.

The Moscow Registration Chamber specially created the Moscow City Register of Stamps and issued several regulations, the purpose of which was to establish its own “standards” for seals.

On February 8, 2005, Moscow City Government Decree No. 65-PP abolished the Moscow Registration Chamber.

During the period of maintaining the register of stamps in the Moscow Registration Chamber, the Temporary Rules defining the procedure for production and establishing the grounds for the destruction of stamps and seals on the territory of the Russian capital had legal force (Appendix to the now invalid order of the Mayor of Moscow No. 843-RM dated August 25, 1998), they regulated some requirements for seals, for example:

round seals had to have a diameter of 38 to 42 mm;
seals of legal entities, executive and representative authorities, as well as organizations that do not have the rights of a legal entity, must necessarily contain such details as:
ü full name of the organization (written in Russian),

ü an indication of its organizational and legal form;

ü state registration number;

ü legal address of the organization;

ü number of the city Register of Stamps;

ü coat of arms of Moscow or state emblem of the Russian Federation;

organizations could have seals intended for structural divisions. Moreover, in addition to the requirements listed above, the seal had to contain an additional inscription: for accounts, office, secretariat, business management, personnel department, for references, for certificates, etc.
But it is important to remember that these unifying requirements are not enshrined at the federal legislative level and have now lost their force.

Modern legislation establishes only the requirement for mandatory presence seals from a legal entity, but the possibility of creating two or more seals is not specified. Consequently, there is no direct prohibition, therefore, it is probably possible to make two or more seals, both with the same cliches and with different ones, and when used on documents of the appropriate type, each will be original.

For example, it is quite possible to order the production of several seals for one customer. The main seal will contain the full name of the firm, company, organization. The remaining seals will be used for individual categories of documents, for example, a general seal “for documents”, separate seals “for certificates”, “for certificates”, “for protocols”, etc. can be made.

At the same time, it seems unlawful to simultaneously produce a Lyubertsy seal containing the full name of the firm, company, organization, and a seal containing the abbreviated and full name. In this case, the seals may be misleading as to which company owns the seal. As for documents that contain imprints of various seals, there is a high probability that questions may arise regarding their authenticity and origin. Regulatory legal acts also stipulate that the full name of the company in Russian must be included in the seal cliche, thus making a seal that will contain the name of the legal entity. persons only in a foreign language will also be contrary to the requirement of the law.

Law No. 82-FZ on the abolition of the use of seals

This article was written within step by step guide for self-registration of business:

Requirements for the seal of an organization (IP)

You have already received a certificate of state registration of an LLC (CJSC, JSC) or individual entrepreneur and (if necessary) registered a new business unit with Rosstat and extra-budgetary funds.

Let me remind you that the amendments to the Civil Code of the Russian Federation already adopted in the Civil Code have excluded from business circulation the provision on the mandatory application of the organization’s seal on the power of attorney.

How to work from 04/07/2015

It follows from Law No. 82-FZ that refusal to press is a right, not an obligation of an organization. Therefore, an authorized person (director, board of directors, etc.) must decide whether to continue using the seal in their work or abandon it. If you decide to work using a seal, then an organization registered before 04/07/2015 does not need to change anything. If you decide to work without using a seal, then an organization registered before 04/07/2015 must:

staffing table, time sheet, other primary personnel documents;

Is a stamp required on the contract?

By law, contracts are not required to be sealed, but the parties may undertake such an obligation themselves. In this case, the following consequences are possible:

if the text of the agreement states that it, as well as amendments to it, must be sealed by the parties, then the absence of a seal in accordance with paragraph 1 of Article 160 of the Civil Code of the Russian Federation may lead to the recognition of the written form of the transaction as non-compliance. In the event of a dispute under the contract, in this case the organization will not be able to rely on the testimony of witnesses;

If the text of the contract states that without seals it is invalid, then the absence of a seal may lead to its recognition as invalid. In this case, both parties will have to return to each other everything received under the transaction. This may not happen, but it's better not to risk it. That's why:

you need to review all your existing contracts and continue to use the seal where the contract requires it. Or you can sign changes with your counterparties (if they agree);

If you do not use the seal in the future, then when concluding contracts you need to focus the attention of your counterparties on this and make sure that the contract does not include a condition on its being sealed.

Is a stamp required on a power of attorney to represent the interests of a legal entity in court?

The Supreme Court of the Russian Federation in its review judicial practice No. 2 (2015) (approved by the Presidium Supreme Court RF 06/26/2015) explained that:

According to Part 3 of Art. 53 Code of Civil Procedure of the Russian Federation, Part 5, Art. 61 of the Arbitration Procedure Code of the Russian Federation as amended by Federal Law No. 82-FZ of April 6, 2015 “On amendments to certain legislative acts of the Russian Federation regarding the abolition of the mandatory seal of business companies”, a power of attorney to represent interests in court on behalf of the organization must be signed by the head of the organization or by another person authorized to do so by its constituent documents and sealed with the seal of the organization (if there is a seal).
The same law abolished the requirement for a seal in relation to joint stock companies and limited liability companies. These business entities have the right to independently decide whether or not to use a seal when carrying out their activities.
Part 6 of Art. 57 of the Code of Arbitration Code of the Russian Federation establishes that a power of attorney on behalf of an organization must be signed by its head or another person authorized to do so by its constituent documents and affixed with the seal of the organization.
By virtue of clause 4 of Art. 185.1 of the Civil Code of the Russian Federation, a power of attorney on behalf of a legal entity is issued signed by its head or another person authorized to do so in accordance with the law and constituent documents.
At the same time, since procedural legislation contains special requirements for certifying a power of attorney to represent interests in court, the courts, when checking the form of a power of attorney certifying the powers of representatives of legal entities participating in the case, should be guided by the provisions of Part 3 of Art. 53 Code of Civil Procedure of the Russian Federation, Part 5, Art. 61 Arbitration Procedure Code of the Russian Federation, Part 6, Art. 57 CAS RF.
If the federal law contains a requirement to have a seal for organizations of a certain organizational and legal form (for example, paragraph 3 of Article 2 of the Federal Law of November 14, 2002 N 161-FZ “On State and Municipal Unitary Enterprises” establishes the obligation of a unitary enterprise to have a seal), then the power of attorney to represent the interests of such an organization in court must be certified by both the signature of its head and the seal.
When federal law does not provide for such an obligation and it is stated that the organization has the right to have a seal (in particular, paragraph 7 of Article 2 of the Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies”, paragraph 5 of Article 2 of the Federal Law of February 8 1998 N 14-FZ “On Limited Liability Companies”), a representative of the organization must provide the court with its constituent documents or their duly certified copies. If they contain information about the presence of a seal, then the power of attorney to represent the interests of the specified organization in court must be certified by the signature of its head or another person authorized to do so by its constituent documents and at the same time by the seal of the organization. In the absence of such information, a stamp to certify the power of attorney to represent interests in court is not required.

Law No. 82-FZ amended:

Subparagraph 5 of paragraph 1 of Article 10 2 of Federal Law No. 171-FZ "On state regulation of production and turnover ethyl alcohol, alcoholic and alcohol-containing products and limiting consumption (drinking) alcoholic products" after the words "organizations and" is supplemented with the words "(if there is a seal)";

Clause 7 of Article 2 of Federal Law No. 208-FZ “On Joint-Stock Companies” is stated as follows: “The company has the right to have a seal, stamps and forms with its name, its own emblem, as well as a trademark registered in the prescribed manner and other means of individualization Federal law may provide for the obligation of a company to use a seal.

Paragraph nine of paragraph 1 of Article 913 of Part Two of the Civil Code of the Russian Federation is supplemented with the words “(if there are seals)”;

Federal Law No. 39-F3 "On the Securities Market":

paragraph fourteen of paragraph 1 of Article 17 and paragraph eleven of part four of Article 18 after the words “seal of the issuer” should be supplemented with the words “(if there is a seal)”;

paragraph eleven of part four of Article 18 shall be supplemented with the words “(if there is a seal)”;

paragraph 10 of Article 27 5-3 after the words “seal of the issuer”, add the words “(if there is a seal)”;

Clause 4 of Article 16 of Federal Law No. 122-FZ “On state registration of rights to real estate and transactions with it”:

the fifth paragraph after the words “and the seal of the legal entity” should be supplemented with the words “(if there is a seal)”;

in paragraph six, after the words “and the seal of the legal entity”, add the words “(if there is a seal)”;

Clause 5 of Article 2 of Federal Law No. 14-FZ “On Limited Liability Companies”, stated as follows: “The company has the right to have a seal, stamps and forms with its name, its own emblem, as well as a trademark registered in the prescribed manner and other means of individualization. Federal law may provide for the obligation of a society to use a seal.

Information about the presence of a seal must be contained in the company's charter.";

Federal Law No. 102-FZ "On Mortgage (Pledge of Real Estate)":

paragraph five of paragraph 3 of Article 16 after the words “and the seal of the depository specified in the mortgage” should be supplemented with the words “(if there is a seal)”;

paragraph five of paragraph 1 of Article 17 should be supplemented with the words “(if there is a seal)”;

paragraph 2 of Article 25, after the word “seal”, add the words “(if there is a seal)”.

Article 16 of the Federal Law of December 21, 2001 No. 178-FZ "On the privatization of state and municipal property."

In the civil legislation of the Russian Federation, as such, the definition seal of a legal entity not contained.
In clause 2.1. GOST 51511–2001 (adopted and put into effect by Decree of the State Standard of the Russian Federation dated December 25, 2001 No. 573-st) the following descriptions are given:

seal- a device containing a printing block for making impressions on paper;
printing cliches- a seal element containing a mirror image of a seal impression.

It is necessary to distinguish between the concept of printing as a mechanism and as an image on paper. Printing on documents is a seal impression made using a cliche. Individual entrepreneur can conduct its activities without a seal.

Currently, a legal entity must have a seal, guided by the requirements of the law on the relevant types of legal entities, for example (clause 5 of Article 2 of the Federal Law “On Limited Liability Companies” dated 02/08/98 No. 14-FZ):

“The company must have a round seal containing its full corporate name in Russian and an indication of the location of the company. The company's seal may also contain the company's corporate name in any language of the peoples of the Russian Federation and (or) a foreign language.
The company has the right to have stamps and forms with its corporate name, its own emblem, as well as a trademark registered in the prescribed manner and other means of individualization.”

Questions like

about print size,
about the font size on the cliche,
on the possibility of indicating an abbreviated company name,
on the legality of indicating on the seals the OGRN (main state registration number), TIN (taxpayer identification number),
on the legality of making several printing clichés (for example, on different equipment, with additional words like “for documents”, “for invoices”, etc. -

are left to the discretion of legal entities and stamp manufacturers themselves.

Previously, separate documents established certain requirements for seals, for example, “A round seal is a circle with a diameter of 38-42 mm.”, “Seals of executive and representative authorities, legal entities and organizations without the rights of a legal entity (hereinafter referred to as “organizations”) must contain the following mandatory details:

full name of the organization in Russian indicating the organizational and legal form;
location;
state registration number (or number in the registration register - for persons registered before the formation of the Moscow Registration Chamber);
number of the city Register of seals...", etc.

But these unifying requirements are not enshrined at the federal legislative level and have now lost their force (especially since the mandatory registration of seals was abolished long ago).

Thus, we can only say that the information on the seal gives a general idea of the organization or individual entrepreneur. Therefore, the seal requires: Form of ownership (IP, LLC); Name (in accordance with the constituent documents) or full name for individual entrepreneurs; OGRN or OGRIP;
Place of registration; The TIN is not required, but everyone indicates it so as not to remember again. You can also have a logo and .

A legal entity must have a seal in accordance with the requirements of the law on the relevant types of legal entities:

Paragraph 5 of Article 2 of the Federal Law "On Limited Liability Companies" dated 02/08/98 N 14-FZ:

Clause 7 of Article 2 of the Federal Law “On Joint-Stock Companies” dated December 12, 1995 N 208-FZ:

“The company must have a round seal containing its full company name in Russian and an indication of its location. The seal may also indicate the company name in any foreign language or the language of the peoples of the Russian Federation.
The Company has the right to have stamps and forms with its name, its own emblem, as well as a trademark registered in the prescribed manner and other means of visual identification."

Clause 4 of Article 3 of the Federal Law “On Non-Profit Organizations” dated January 12, 1996 No. 12-FZ:

“A non-profit organization has a seal with the full name of this non-profit organization in Russian.
A non-profit organization has the right to have stamps and forms with its name, as well as a duly registered emblem."

The following persons have the right to place the State Emblem of the Russian Federation on the seal:

federal government bodies, other government bodies, organizations and institutions;
organizations and institutions, regardless of their form of ownership, vested with individual government powers;
bodies carrying out state registration of acts of civil status;
notaries;
justices of the peace.

Requirements for the details of seals with the coat of arms (official seals):

the full name of the legal entity in the nominative case, in brackets - its short name (if any);
main state registration number (OGRN);
taxpayer identification number (TIN);
code according to the All-Russian Classifier of Enterprises and Organizations (OKPO).

TIN and OGRN numbers are required only on seals with a reproduction of the State Emblem of the Russian Federation ( official seals), that is, they may not be indicated on other seals.

The legislation does not contain a ban on reflection additional information on the seal, and therefore you can, at your discretion, reflect the TIN, OGRN, trademark, logo on it.

There are no restrictions on the number of seals an organization can have. An organization may have several seals - for structural departments (HR department, secretariat, office), certification of certain documents (invoices, certificates, etc.).