Can an individual entrepreneur submit reports without a seal? It is mandatory to put a stamp on the declaration
Electronic newspaper
You can submit your reports to the tax office without a stamp, the tax authorities will accept it. The Federal Tax Service reported this in one of its letters. We described all the details in the article.
Inspectors will accept reports and other documents without a stamp if the company refuses the stamp. The Federal Tax Service of Russia came to this favorable conclusion in a letter dated 05.08.15 No. BS-4-17 /13706@, sent to all lower-level tax authorities.
Many people submit reports without a stamp
Since 2015, JSCs and LLCs have the right not to use a round seal in their work (clause 7, article 2 of the Federal Law of December 26, 1995 No. 208-FZ, clause 5 of Article 2 of the Federal Law of 02/08/98 No. 14-FZ). Companies that work with a seal must put it only in cases specified in the laws.
Mention of the press still remains in many regulations that are not laws. And formally, inspectors have the right not to accept reports on paper if they do not have a stamp (subclause 4 of clause 28 of the Administrative Regulations, approved by order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n). In addition, the Federal Tax Service demanded that a stamp be placed on the list of import applications (letter dated 04.24.15 No. ED-4-15 /7084@), information on the average number of employees (letter dated 04.26.07 No. CHD-6-25 /353@), and also certify with a seal copies of documents submitted for inspection (letter dated 10/02/12 No. AS-4-2 /16459).
Reports without a stamp will now be accepted
As the Federal Tax Service clarified in the commented letter, inspectors are required to accept all these papers regardless of whether they have a seal or not. But it is not clear whether a copy of the articles of association must be attached to confirm that the company has waived the stamp. According to the inspectors we interviewed, this is not necessary. Tax authorities will accept reports and other documents without a stamp, even if the company has not refused the stamp. But we believe that it is safer to put a stamp on paper reports if the company has not officially renounced it. And if you refuse, then you should attach a covering letter to the paper declaration stating that the organization operates without a seal. There is a sample in.
Printing on statements
Applications for offset or return of overpayment to the FSS also do not need to be stamped if the company has refused it (Order of the FSS of the Russian Federation dated July 20, 2015 No. 305). Similar changes have been made to.
During the desk inspection, the inspectorate requested copies of documents. Do they need to be sealed? yes, it is necessary, and each copy must be certified; yes, it is necessary, but you can certify the filing of documents; printing is not required. Previously, the Federal Tax Service required copies of documents submitted for inspection to be certified with a seal (letter dated 10/02/12 No. AS-4-2/16459). But Federal Law No. 82-FZ dated 04/06/15 granted companies the right not to use a round seal in their work. The Federal Tax Service ordered inspectors to accept copies of documents regardless of whether they have a seal or not (letter dated 05.08.15 No. BS-4-17/13706@).
Canceled the obligation to work with a seal for LLCs and JSCs. Now, according to the changes, JSC and LLC have the right, but are not required, to have a seal.
Information about the organization's seal must be indicated in the organization's charter. Thus, if a company does not have a seal and does not contain information in the Charter about the mandatory presence of a seal, then documents submitted to the Federal Tax Service are accepted regardless of the presence of a seal on it. So, for example, an organization that has refused the seal will be able to submit a tax return only by certifying the declaration with the signature of the head. All you have to do is remember to carry the Charter certified by the Federal Tax Service with you. Read more on this topic in our article “All about seals”.
Which reports should be submitted on paper and which ones electronically?
The procedure for taxpayers to submit tax reports to the tax authorities is regulated by Art. 80 Tax Code of the Russian Federation. The tax return is submitted to the tax authority at the place of registration of the taxpayer in the established form on paper or in the established formats in electronic form. Taxpayers have the right to submit documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax return (calculation), in electronic form.
Taxpayers whose average number of employees exceeds 100 people submit tax returns to the tax authority in established formats in electronic form. In addition, the obligation to submit tax reporting in electronic form is assigned to the largest taxpayers. All other taxpayers choose the method of submitting tax reports (on paper or electronically) independently.
The tax authority does not have the right to refuse to accept a tax return and is obliged, at the request of the taxpayer, to place on the copy of the tax return a mark of acceptance and the date of its receipt when receiving a tax return on paper, or to transfer to the taxpayer a receipt of acceptance in electronic form - when receiving a tax return via telecommunication channels communications.
The tax return can be submitted by the taxpayer personally or through a representative, sent by mail with a list of attachments, or transmitted electronically via telecommunications channels. The day of its submission is considered to be the date of sending the postal item with a description of the attachment; when transmitting a tax return (calculation) via telecommunication channels, the day of its submission is considered the date of its sending.
If the tax authority does not accept paper reports
In practice, tax inspectors sometimes refuse taxpayers to accept reports only in paper form, without an electronic form. Such a refusal contradicts the norms of the Tax Code of the Russian Federation. We recommend requesting a written refusal to accept declarations (accounting statements) on paper. If the tax authority refuses to accept reports on paper, the organization may file a complaint with a higher tax authority within three months from the day the organization became aware of the violation of its rights and legitimate interests. Filing a complaint to a higher tax authority (superior official) does not exclude the right to simultaneous or subsequent filing of a similar complaint in court.
The fact of filing a complaint with a higher authority can subsequently serve as evidence that the taxpayer was unable to timely fulfill his obligation to submit tax and accounting reports on time due to unlawful actions of the tax authority, and, accordingly, in our opinion, he should not be held liable for Art. 119 of the Tax Code of the Russian Federation (for failure to submit a tax return), as well as under Art. 126 of the Tax Code of the Russian Federation (for failure to submit financial statements).
We submit VAT electronically from January 1, 2015
Changes in the second part of the Tax Code of the Russian Federation, which entered into force on January 1, 2015, introduced by Federal Law of November 4, 2014 N 347-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation" regarding the submission of tax returns for VAT, made it impossible for taxpayers who do not have the right to submit returns in paper format. Such declarations are not considered provided. The right to submit a VAT tax return in paper format to the Federal Tax Service was retained only by tax agents who are not VAT taxpayers or who are VAT taxpayers but are exempt from fulfilling taxpayer obligations related to VAT calculation and tax payment. Thus, in accordance with paragraphs 196-203 of the Administrative Regulations of the Federal Tax Service for the provision of public services for free information to taxpayers, when accepting a VAT return in person, the tax inspector checks the taxpayer for compliance with paragraph 5 of Article 174 of the Tax Code of the Russian Federation and does not accept his declaration, if a discrepancy with this paragraph is detected, the taxpayer is informed about it orally. If a declaration in paper form is received by the Federal Tax Service by mail, and its sender does not meet the requirements of paragraph 5 of Article 174 of the Tax Code of the Russian Federation, the Federal Tax Service does not accept the declaration, and informs the taxpayer in writing. In this case, such a declaration is considered not provided in both cases.
Let's figure out whether officials justifiably refuse to accept reports from companies that are not certified by seals?
Position of officials
Almost all orders approving declarations (previously they were approved, now this is the responsibility of the tax authorities) contain requirements for the presence of a seal. On whether stamps are needed in declarations, officials are also positive (letter of the Ministry of Finance of Russia dated August 5, 2011 No. 03-02-07/1-180). The following declarations must be certified with seals:
- By ( subp. 2 clause 3.3 of Appendix No. 2 to the order of November 26, 2014 No. ММВ-7-3/600@);
- for VAT (clause 31 of Appendix No. 2 to the order of the Federal Tax Service of Russia dated October 29, 2014 No. ММВ-7-3/558);
- for property tax (subclause 2, clause 3.3 of Appendix No. 3 to the order of the Federal Tax Service of Russia dated November 24, 2011 No. ММВ-7-11/895);
- according to the Unified Agricultural Tax (subclause 2, clause 3.3 of Appendix No. 3 to the order of the Federal Tax Service of Russia dated July 28, 2014 No. ММВ-7-3/384).
Subparagraph 4 of paragraph 28 of the Administrative Regulations of the Federal Tax Service of Russia, approved by Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n, states that the absence of a seal serves as grounds for refusal to accept a declaration. This was confirmed by officials of the Russian Ministry of Finance in a letter dated February 1, 2013 No. 03-02-07/1/2031. A similar point of view was voiced in the letter of the Ministry of Finance of Russia dated January 31, 2011 No. 03-02-07/1-26.
Arbitration practice
Submitting a declaration without a stamp may be perceived by tax authorities as implying that it has not been submitted at all. The specific amounts of penalties in this case are determined by paragraph 1 of Article 119 of the Tax Code of the Russian Federation.
However, if the declaration is not accepted due to the absence of a seal, you can go to court. There are arguments that will help win the debate about whether stamps are needed in declarations.
First of all, filing a declaration without a stamp does not negate the very fact of its submission. This position was voiced in the resolution of the Federal Antimonopoly Service of the Moscow District dated December 9, 2009 No. KA-A40/13367-09. The court took the side of the organization that submitted an unsigned declaration on which the name of the organization did not match the seal. At the same time, the organization had a postal notification documenting the fact of refusal to accept the declaration.
The court considered this a sufficient basis, since the shortcomings in the execution of the declaration do not refute the very fact of its submission. This court decision shows that even if an organization not only fails to put a stamp, but also fails to fulfill its obligation to sign the declaration (clause 5 of Article 80 of the Tax Code of the Russian Federation), it still has a chance to defend its rights in court.
But affixing a stamp on each page of the declaration is not mandatory. The fact is that the declaration form may require signing not only the title page itself, but also its sections and appendices; accordingly, it is not necessary to certify with a seal every page of the declaration on which there is a signature. Only the title page of the declaration is certified. If there is a discrepancy between the requirements for filling out the declaration, but it is possible to identify the organization and the amounts payable under the declaration, then the tax authorities’ claims are unfounded.
This position regarding the absence of the need to certify with a seal all sheets of the VAT declaration is determined by the resolution of the Federal Antimonopoly Service of the Ural District dated May 6, 2003 No. F09-1228/03-AK.
The organization itself must decide whether it makes sense to go to court. The decisions made show that, in general, the arbitrators are ready to take her side, provided that:
- documentary evidence of the fact of refusal to accept the declaration;
- presence on the declaration of signatures of those persons who sign it.
The Supreme Arbitration Court of the Russian Federation, in its decision dated April 2, 2012 No. 2111/12, noted that the affixing of a seal is aimed primarily at the organization itself.
Electronic reporting
The legislation provides for the possibility of submitting a declaration to (clause 4 of article 80 of the Tax Code of the Russian Federation). The declaration can be drawn up and transmitted via telecommunications using an enhanced The concept of such a signature is given in paragraph 1 of Article 5 of the Federal Law of April 6, 2011 No. 63-FZ “On Electronic Signature”.
We are talking specifically about transmitting the declaration via electronic communication channels, and not on floppy disks and USB. By providing magnetic storage media, the organization in practice also transfers along with them the declaration itself, on the second copy of which the tax authorities put a mark of acceptance.
Full communication between the organization and the tax office is possible only through telecommunication channels. The procedure for submitting a declaration for electronic document management has been developed by the Federal Tax Service of Russia. In accordance with paragraph 1.4 of the Methodological recommendations for organizing electronic document management, approved by order of the Federal Tax Service of Russia dated July 31, 2014 No. ММВ-7-6/398@, electronic documents also include such documents with the help of which an organization can control the acceptance of the declaration. The presence of the organization's receipt of the declaration and notification of its entry into the tax office database makes the issue of printing a paper version of the declaration irrelevant.
When exchanging information electronically with the tax office, a declaration signed by a strengthened qualified person is equated to a document that has not only a signature, but also a seal. In this case, checking for the presence of a seal in the declaration is not required.
E. Dolzhenko,
tax consultant
A round seal is no longer a mandatory attribute for the execution of LLC and JSC documents - such changes came into force this year. Naturally, they entailed many other changes and additions regarding the preparation of documentation and its submission to fiscal authorities and extra-budgetary funds. One of these documents is Form 4-FSS. Its registration concerns innovations issued by a separate order of the FSS dated February 26, 2015 No. 59 and which came into force on August 25 of this year.
You can, but you shouldn't
Until recently, the use of a round seal, which was used to certify paper documents of LLCs and JSCs, was mandatory, but now the new rules do not regulate such strict requirements. If the company's charter specifies the presence of this attribute, then the company must use it for documentation. If not, then you can do without printing. Perhaps the most difficult thing to understand is the restriction for tax inspectors, which prohibits demanding from the taxpayer evidence of his right not to use a seal. Thus, it turns out that the use or non-use of a round seal depends entirely on the internal decision of the company’s management.
Charter: what to pay attention to?
So, before refusing to use paper printing, you should carefully re-read the organization’s charter again. This is especially true for those companies that have been on the market for quite a long time. In this way, you will eliminate the possibility of violation, because if your statutory documents record the presence of a seal, you simply cannot fail to seal the calculation using Form 4-FSS with it.
Is it worth rewriting?
By the way, a company may have different needs, including both the refusal of a round seal and the need to use it. Naturally, in this case the charter will have to be adjusted in accordance with current tasks. Don't need a seal? Then you should delete it from the documents. If a stamp is required, you should definitely write it back. Because, although controllers do not have the right to demand proof of the legal non-use of this attribute, any check may reveal a discrepancy between the content of the charter and reality, which can significantly damage the reputation and cause a lot of trouble.
Again, it is worth carefully weighing the pros and cons, comparing the structure of the document flow, and only then making a decision to change the charter.
Individual entrepreneur without a seal - reality or punishable liberty? Today, not all individual entrepreneurs with experience in running independent activities know the correct answer to this question. A seal is a mandatory attribute of the activities of commercial organizations, that is, legal entities.
Therefore, the majority of legal entities agree to sign only if they also have such a seal. But the question - can an individual entrepreneur work without a seal - remains open. And there is no definite answer to it, because the answer can be interpreted differently from the point of view of practical necessity and the position of the law.
Position of the law
Article 23 of the Civil Code of the Russian Federation states that all Russian citizens can conduct business as an individual entrepreneur, without registering a legal entity. The third paragraph of this article talks about how the rights of entrepreneurs are regulated.
Unless otherwise specified by laws, other legal acts or the very essence of legal relations, certain legal relations should be regulated on the basis of the rules of the Civil Code for all commercial organizations. That is, in some matters, an individual entrepreneur can be equated to a legal entity.
There is no mention in any legislative act that an entrepreneur is obliged to create his own seal. At the same time, for legal entities this is one of the mandatory conditions for conducting business. For individual entrepreneurs, a seal is not required in the following cases:
- when registering an entrepreneur with the relevant authorities, which is confirmed by the norms of Law No. 129-FZ;
- when opening a bank account;
- when filling out and submitting tax returns;
- while maintaining a ledger of income and expenses.
When an entrepreneur personally answers in the affirmative to the question of whether an individual entrepreneur needs a seal, and decides on the need to use it, according to legal norms, the seal does not have to be included in the register of mandatory requirements.
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Practical necessity
Is it required to have an IP seal? Legislatively, he is not obligated, but in practice, if he is going to conduct business and not rent, then it will be difficult for him to do without a seal. For example, to draw up a regular purchase and sale agreement, the signatures of the parties will be sufficient.
But if in the course of cooperation with the need arises to draw up a double warehouse receipt or a pledge agreement, it will not be possible to do without a seal.
In some cases, the law only indirectly insists that. For example, by law, an individual entrepreneur is allowed to act as an employer and hire workers, but in order to hire an employee, the entrepreneur will have to, since any entry in the work book is sealed.
In the event that an entrepreneur provides services to the population and keeps records of income and expenses by issuing, without a cash register, he simply needs a seal, since a strict reporting form that is not certified by a seal has no legal force and is not an official document.
A separate situation exists for entrepreneurs who provide transport services to the population - in most cases, such services are associated with the need to issue a waybill, and it is impossible to fill out a waybill without a stamp. More precisely, it is theoretically possible, but practically in this form it is not suitable for writing off fuel and lubricants.
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What to do in the end?
First of all, we decide on specific data. Is printing required for individual entrepreneurs? No, the law does not oblige individual entrepreneurs to produce and register stamps. In any case, being in the status of an individual entrepreneur and signing standard contracts, you can justify the lack of a seal with the relevant legislative norms.
Let's consider the other side of the question - does an individual entrepreneur need a seal? If we are talking about an entrepreneur who works independently and submits zero reports, then he does not need a seal - he needs to go through state registration, and he can submit tax reports without it. If an individual entrepreneur provides services to the population and hires workers, then he cannot do without a seal.
Is it difficult to obtain an individual entrepreneur stamp? No, there is nothing complicated in the design of a seal, it follows a standard scenario and it is not even necessary for individual entrepreneurs to register their seal.