On April 7, 2015, a law regulating that a company is obliged to have a seal was abolished. The company that asked for advice on this issue was established on April 7, 2015 and originally it had a seal.
- Is the company obliged to make seal impressions on source accounting documents now that the law was abolished if it still has a seal?
Indeed, since April 7, 2015, limited liability companies and joint-stock companies are entitled to have no seal 1. Exceptions are as follows:
- The company is to have a seal in accordance with its Charter;
- The company is to have a seal in accordance with a federal law.
In this case, the company was established on April 7, 2015 and it still has a seal.
In this respect, let us consider the issue on seal impressions in source accounting and tax accounting documents.
Article 9 of the Law on accounting 2 does not classify a seal impression as an obligatory particular of a source accounting document. Neither does Article 252 of the Tax Code of the Russian Federation regarding the requirements for source accounting documents showing expenditures for taxation purposes.
At the same time, source accounting forms are determined by a company on its own 3. Thus, a seal impression may be an element of a source accounting form approved by a company. This may be evidenced, for example, by a particular space in a document indicated as "seal" or otherwise.
A similar case arises when a company decides to use unified source documents approved by the Russian Federal State Statistics Service (Rosstat); many of these documents also have seal impressions.
Therefore, if the company maintains a seal (in other words, seal is stipulated by its Charter) after April 7, 2015, we recommend making seal impressions in the documents that provide for such a particular. We believe that absence of a seal impression in other source documents will not be a defect of form.
1 Paragraph 5 of Article 2 of Federal Law No 14-FZ "On limited liability companies" as of February 8, 1998, Paragraph 7 of Article 2 of Federal Law No 208-FZ "On joint-stock companies" as of December 26, 1995.
2 Federal Law No 402-FZ "On accounting" as of December 6, 2011.
3 In accordance with Part 4 of Article 9 of the Federal Law "On accounting" templates of source accounting documents are determined by the director of the economic entity as advised by an officer authorized to maintain accounting records.
4 Approved by Resolution No 100 of the Russian Federal State Statistics Service as of November 11, 1999.
5 Approved by Resolution No 78 of the Russian Federal State Statistics Service as of November 28.
6 Approved by Resolution No 88 of the Russian Federal State Statistics Service as of August 18, 1998.