In this article with changes and additions the instruction about an order of registration of the issued, returned and used powers of attorney on obtaining values is printed.
To SUBJECTS
The order of the Ministry of Finance of Ukraine from 16.05.96 of No. 99 Is registered in the Ministry of Justice of Ukraine 12.06.96 at No. 293/1318, with changes and additions (including brought by the order of the Ministry of Finance of Ukraine from 05.05.08 to No. 647 registered in the Ministry of Justice of Ukraine by 21.05.08 at No. 445/15136) which came into force since 01.06.08.
According to the Provision on the Ministry of Finance of Ukraine, the approved resolution of Cabinet council of Ukraine from February 27 1993g. No. 147, I ORDER:
To approve the Instruction about an order of registration of the issued, returned and used powers of attorney on obtaining values it (is applied).
Deputy minister A. LITVIN
INSTRUCTION
ABOUT THE ORDER OF REGISTRATION GIVEN OUT, RETURNED
AND THE USED POWERS OF ATTORNEY ON OBTAINING VALUES
1. The instruction extends on the enterprises, establishments and the organizations, their offices, branches, other isolated divisions and predstavitelyyostvo of foreign subjects of economic activity (further – the enterprise).
2. The raw materials, materials, fuel, spare parts, stock, cattle, seeds, fertilizers, tools, the goods, fixed assets and other inventory items, and also intangible assets, monetary documents and securities (further – values) are released or are transferred to buyers free of charge only by proxy recipients.
3. Forms of powers of attorney (appendix 1) stand out after their logging of registration of powers of attorney (appendix 2) which should be numbered, strung together and under seal and signatures of the head and the chief accountant of the enterprise. Numbering of the powers of attorney issued within a year the through.
4. The power of attorney on obtaining values stands out only to the persons working at this enterprise. The power of attorney to the persons which are not working at this enterprise, can be given out with the permission of the director if the enterprise where this person works, issued it the power of attorney on obtaining the same values and the same quantity from this enterprise.
5. The power of attorney is signed by the head and the glavyony accountant of the enterprise or their deputies and the persons authorized on those by the director. When accounting is conducted by the centralized accounts department, the power of attorney is signed for obtaining values by the director and the chief accountant of the centralized accounts department or their deputies and the persons authorized by them on those.
The director the list of the positions which occupation provides to sootvetyostvuyushchy workers the right to sign a doverenyonost on obtaining values affirms, and the person which is carrying out an extract and registration of issued, returned and used powers of attorney is appointed.
When accounting is conducted directly by the head (owner) of the enterprise, the power of attorney is signed for obtaining values by the head (owner) independently.
6. The power of attorney on obtaining values from the supplier according to the dress, the account, the contract, the order, the agreement or other document replacing them stands out to the authorized representative on receipt and is registered in the magazine of registration of powers of attorney.
In case the authorized representative has to receive necessary values in one place (from one warehouse), but according to several dresses, accounts and other documents replacing them, one power of attorney with the indication in it of numbers and dates of issue of all dresses, accounts and other similar documents or some powers of attorney if values have to be received in different warehouses can be given out to it.
At an extract of the power of attorney the list of values, which should be received on it (the column Name of values in the form of the power of attorney), is provided surely with the indication of the name and quantity of values for receiving irrespective of, whether there are such data in documents on holiday of values (the dress, the account, the contract, the order, the agreement, etc.). Blank lines of the power of attorney procherkivayutsya.
Before issue of powers of attorney of the person are instructed about an order and use and reporting terms about use of powers of attorney or return of the unused power of attorney.
7. It is forbidden to issue powers of attorney which in whole or in part aren’t filled, have no samples of the signature of persons addressed to which they are written out.
8. Period of validity of the power of attorney is established depending on possibility of receiving and export of the corresponding values according to the dress, the account, the consignment note or other document replacing them on the basis of which the power of attorney, but no more than for 10 days is issued.
The power of attorney on obtaining values, calculations for which are carried out as planned payments or which delivery is carried out centrally – ring transportations, it is allowed to give out for calendar month.
9. At deprivation of the authorized representative of the right to values under the power of attorney issued to it which validity period yet didn’t expire, the power of attorney is withdrawn from such person. In case of cancellation of the power of attorney on which values parts or calculations for which are carried out as planned payments turn out or which delivery is carried out centrally – ring transportations, the enterprise which has issued the power of attorney, immediately notifies the supplier on cancellation of the relevant power of attorney. From the moment of obtaining such notice holiday of values under the cancelled power of attorney stops. For holiday of values under the cancelled powers of attorney responsibility is born by the supplier, and losses from it are compensated in accordance with the established procedure.
10. The person to whom the power of attorney is issued, is obliged no later than the next day after each case of delivery to the enterprise of the values received by proxy irrespective of, values on doverennosti in whole or in part are received, to present to the employee of the enterprise who is carrying out an extract and registration of powers of attorney, the document on receiving values by it and their delivery on a warehouse (in a store room) or to the materially responsible person.
Unused powers of attorney should be returned to the employee of the enterprise who is carrying out an extract and registration of powers of attorney, no later than the next day after period of validity of the power of attorney.
About use of the power of attorney or return of the unused power of attorney in the magazine of registration of powers of attorney the mark about numbers of documents (consignment notes, acts, etc.) on the received values or about date of return of the power of attorney becomes. The returned unused powers of attorney are repaid by an inscription "unused" and stored during the term established for storage of primary documents.
11. To persons who didn’t report about use of the power of attorney or didn’t return the unused power of attorney which validity period expired, the new power of attorney doesn’t stand out.
12. It is forbidden to release values in cases:
a) submissions of the power of attorney issued with a nayorusheniye of an established order of filling or with blank requisites;
b) submissions of the power of attorney which has corrections and the blots which have not been confirmed with signatures of the same persons which signed the power of attorney;
v) absence at the authorized representative of the passport specified in the power of attorney or other document certifying the authorized representative;
g) expirations of the power of attorney;
d) obtaining the notification of the enterprise – the recipient of values about cancellation of the power of attorney.
13. The power of attorney, irrespective of term of its deyyostviye, remains at the supplier at the first holiday of values. In case of holiday of values by parts on each partial holiday the consignment note (the statement of acceptance or other similar document) with a mark of number of the power of attorney on it and dates of its delivery is drawn up. In these cases one copy of the consignment note (or the document replacing it) is transferred to the recipient of values, and the second - is applied to the power of attorney left at the supplier and used for supervision and control of holiday of values according to the power of attorney, and also for carrying out calculations with the recipient.
Upon termination of holiday of values the services which were carrying out their holiday, hand over the power of attorney together with documents on holiday of the last party tsennoyosty to workers to whom duties on conducting accounting are assigned.
At centrally – ring transportations of values to the enterprises their holiday by suppliers can be carried out without the power of attorney if the recipient of values signed by the head and the chief accountant of the enterprise or other persons, authorized to sign the power of attorney, notified the supplier on a sample of the press (stamp) which the materially responsible person who will accept values, certifies on accompanying documents (the consignment note, the act, the warrant, etc.) the signature about obtaining values.
14. Return of values from a responsible hrayoneniye, from repair is carried out under condition of submission of the power of attorney of the enterprise which transferred these values to responsible storage, in repair.
Holiday by the individual – the businessman to the enterprise of values calculations for which are carried out in a non-cash form and also which are transferred free of charge or on goods exchange operations, is carried out under condition of representation to the businessman of the power of attorney of the enterprise.
15. Responsibility for observance by the supplier of an established order of holiday by proxy values is assigned to officials of the enterprise supplier who have the right to sign primary documents on holiday of values.
Responsibility for the timely and full oprikhodovaniye of the values received on issued powers of attorney is assigned to officials to whom the right to sign the power of attorney is provided, and also in the face appointed for an extract and registration of issued, returned and used powers of attorney.
16. The instruction comes into force since October 1, 1996.
Spravochno
Annex 1 to the Instruction
Tipova Sq.m form
_________________________________
p_dpri¾mstvo-platnik i yoga of the address
_dentif_kats_yniya
Code YEDRPOU ______________________
__________________________________
p_dpri¾mstvo-oderzhuvach i yoga of the address
rakhunok ____________________ IFI of Dov_ren_st dijsna
________________________ to __________ 200 __ river.
(najmenuvannya to bank)
DOVIRENIST NO.
Date vidachi ________________ 200 __ river.
Vidano ___________________________________________________________
(posada, pr_zvishche, im’ya, on batkovi)
Document, shho zasvidchu ye person ________________________________________
seriya __________# ___________ vid _____________ 200 __ river.
Vidany __________________________________________________________
(Kim vidany document)
On otrimannya vid ___________________________________________________
(najmenuvannya organizac i ї postachalnik)
ts_nnost for _______________________________________________________
(No. i date to the dress)
Zvorotny bik to the Sq.m form
Perel_k of ts_nnost, yaki nalezhit otrimati:
P_dpis _________________________________________ zasv_dchy
(zrazok pidpisu individuals, shho gained dovirenist)
Ker_vnik of a p_dpri¾mstvo
Golovny accountant
To M_stsa of a signet
Spravochno
Annex 2 to the Instruction
For dany zrazky drukuvati vsi stor_nka to the magazine
Tipova M3 form
Zrazok of an obkladinka
_____________________
p_dpri¾mstvo
_dentif_kats_yniya
code YEDRPOU _______________ the Code for UKUD
MAGAZINE
RE=STRATS I Ї DOV_RENOSTYA
for 200 ___ river.
Balans-Agro newspaper comment
"MILD" POWERS OF ATTORNEY ON TMC - POINTS OVER I ARE PLACED
Quite recently the Ministry adopted the resolution No. 381 which from the nomenclature of forms of securities and documents of the strict account excluded cash warrants and powers of attorney on property delivery. It was the first step, and the Ministry of Finance should make the following course, having corrected the Instruction No. 99 about an order of registration of the issued, returned and used powers of attorney on receiving TMTs. And here this course is made. What changed in the Instruction No. 99?
1. There are no more mentions of powers of attorney on TMTs as about documents of the strict account. Necessary changes are brought in the appendix 1 by which the standard form of the power of attorney No. Sq.m is approved. In general are excluded from the Instruction: the appendices establishing a form of the power of attorney No. M-2b and a form of the act on write-off of forms of powers of attorney, and also the provisions concerning the accounting of cost of acquired powers of attorney.
That is forms of the power of attorney before delivery will be registered in the Magazine of registration of powers of attorney and to have through numbering. Requirements to the Magazine of registration of powers of attorney remained former: it should be numbered, strung together and under seal and signatures of the head and the chief accountant of the enterprise.
2. There were specifications when without powers of attorney not to manage (Instruction item 14), in particular:
• at return of values from responsible storage and repair. The enterprise for obtaining the values back should write out the power of attorney;
• at holiday of values to the enterprise the business owner according to the clearing settlement, it is free or on barter. Earlier such requirement contained in letters of the Ministry of Finance (for example, from 31.10.2000 of No. 053-29151).
Though changes in the Instruction No. 99 came into force only since June 1, but powers of attorney on TMTs ceased to be "strict" since April 17, 2008 (the date of entry into force of the resolution KMU No. 381).
The remains of forms of "strict" powers of attorney can be written off or doispolzovat. From our point of view, poyosledny option more favorable.
(On Balans-Agro newspaper materials).