In article it is told about that as it is correct to issue the member of a farm the chief accountant that it had the right of the signature on the reporting and payment documents.
REGISTRATION of the MEMBER of FH by the CHIEF ACCOUNTANT
How it is correct to issue the member of a farm the chief accountant that it had the right of the signature on the reporting and payment documents?
This question arose in connection with features of legal status of members of a farm (further – FH). Their essence that members of FH aren’t hired workers in relation to an economy, but can in is mute to work, including to positions of the chief accountant (p.1 Art. 3, p.1 Art. 27 of the Law on FH). Podyorobney about features of labor relations of members of FH it is possible to read in "BALANS-AGRO", 2006, No. 11; 2008, No. 10.
So, labor relations of members of FH opredelyayutsya Charter and internal documents of an economy (provisions, orders, etc.). The decision on admission to membership of FH affirms at meeting and is fixed in the protocol. As labor funkyotsiya of each member of an economy are defined also. Therefore exactly the Charter and the protocol of meeting of members of FH are the documents confirming the status of one of members which carries out duties of the chief accountant.
In the same protocol it is necessary to fix the right of the vtoyory signature on bank documents and the right to sign accounting instruments to the member of FH to whom duties of the chief accountant are assigned.
Right to sign registration in bank is carried out according to the Instruction No. 492. The right of the second signature on bank documents allocated the chief accountant, the person, authorized to keep accounting and the reporting, or other authorized person (item 18.2). When opening the account the persons having the right of the first and second signature, should show in (item 2.4) bank:
• the passport or the document replacing it;
• the documents confirming them of power.
In our case of power of the chief accountant will confirm protokol meetings of members of FH. Besides, in bank it is necessary to present a card with samples of signatures, udostoyoverenny the notary (item 18.11) and an impress of a seal.
By the way, at the card certificate at the notary the protocol of meeting of members of FH on election to a position of the chief accountant (Instruction No. 20/5 item 263) also is required.
Let’s remind that data on the chief accountant need to be overeaten in body of tax service where FH is registered. So, according to Order No. 80 at postanovke on the accounting of the taxpayer the statement in a form No. 1-OPP (the annex 1 to the Order) is filled. Besides other data, in this form it is necessary to specify data on your chief accountant: surname, name, patronymic, its identification number, passport data and phones. If earlier at FH registration as the taxpayer such information wasn’t reported, it can be done now, having submitted the specified application with the "Change" mark (item 7.9 of the mentioned Order).
List of documents
1. The law on FH – the Law of Ukraine from 19.06.03 of No. 973-IV About a farm.
2. The instruction No. 20/5 – the Instruction about an order of commission of actions by notaries of Ukraine, approved by the order of Ministry of Justice of Ukraine from 03.03.04 of No. 20/5.
3. The instruction No. 492 – the Instruction about an order of opening, use and closing of accounts in national and the foreign currencies, approved by the resolution of Board of NBU from 12.11.03 of No. 492.
4. An order No. 80 – the Order of the accounting of payers of taxes, collecting, the obligatory payments, approved by the order GNAU from 19.02.98 of No. 80.