Electronic power of attorney: a statement on its withdrawal has been published

Legal Digest News
The Federal Tax Service of the Russian Federation has approved a new format for the application for revocation of an electronic power of attorney for reporting.

The new application format will allow you to revoke the electronic power of attorney from the authorized representative of the taxpayer company to whom it was issued. In this case, you will not need to issue paper documents.

The application format was approved by Order of the Federal Tax Service dated December 11, 2023 N ED-7−26/946. It will be possible to submit an application from March 1, 2024 via telecommunication channels to the tax authority where the power of attorney was originally sent, or through an electronic document management operator. If the power of attorney was issued by way of transfer, then this representative can revoke the power of attorney by means of an application. The document will contain:

  • information on revocation: number of the power of attorney, date of issue and reason for revocation of the power of attorney, information confirming the powers of representatives;
  • information about the principal: a Russian or foreign company, separate divisions, and so on;
  • information about the individual who signed the application.

We remind you that only its managers can represent a company without a power of attorney. To other persons when performing any actions (filing reports, resolving legal or personnel issues, and so on) you will need to issue a power of attorney.

Acsour has many years of experience in its field and is ready to take over the accounting functions of your company. All documentary procedures will be carried out in accordance with Russian legislation, and the reports will be submitted on time.