The term fac simile - from Latin means "to do like". A facsimile signature is a cliche in the form of a seal or stamp, on which the handwritten signature of the person who, according to the regulations of the enterprise or organization, signs the documents, is cut out with the maximum degree of reliability in a mirror image.
What is a facsimile signature for?
A mechanical analogue of the handwritten signature of a manager or other responsible official - a facsimile signature - is used in the office work of many enterprises and organizations. It may be required in the absence of the owner of the signature himself, if it is necessary to draw up some urgent document, and, in addition, the owner himself can use it, to whom they bring whole piles of papers for signature. Nevertheless, for a number of reasons, the widespread use of facsimile signatures in financial, economic, legal and tax legal relations is quite risky.
Cases when the facsimile seal of a manager fell into the hands of unscrupulous employees is a frequent occurrence, therefore, in 2004, the letter of the Ministry of Taxes and Duties No. 18-0-09 / 000042 "On the use of a facsimile signature" clearly defined the cases when its use is strictly prohibited … According to this letter, the facsimile signature is not put and is not considered valid on various kinds of powers of attorney, invoices, payment and other financial documents. The letter also stipulates the cases when the use of facsimiles is considered acceptable.
If the organization provides for the use of facsimiles, it is necessary to appoint an employee responsible for its storage and fix this responsibility in his job description.
When a facsimile signature can be used
A facsimile imprint of a signature can be used in civil law relations, in this case its use is regulated by clause 2 of Article 160 of the Civil Code of the Russian Federation. It stipulates that the condition for the validity of such a signature may be, except as provided by law, a simple agreement of the parties. This means that when the use of facsimiles is planned at the conclusion of the transaction, the parties must also conclude an additional agreement on this.
In an agreement that provides for the use of facsimile signatures, it is imperative to stipulate its validity period.
This agreement may relate to only one specific transaction or stipulate all subsequent transactions that the organization plans to conclude with this counterparty. Be sure to list the types of documents in this agreement to which its norms apply. In addition to the agreement, the head of the organization must ensure that this facsimile stamp is strictly recorded and monitored. By his order, he appoints persons who have the right to use a facsimile signature, stipulates the types of documentation where it can be used, and gives a list of measures and measures to ensure its safety.
