در زمان ثبت شرکت باید فرد و یا افرادی تعیین شوند تا به نمایندگی از شرکت بتوانند مجری تصمیمات مجامع بوده و قادر به انعقاد قرارداد از طرف شرکت با اشخاص ثالث باشند. این در حالی است که به طور معمول مدیرعامل در اکثر موارد جزو دارندگان حق امضای مجاز در شرکت می باشد.
در مواردی نیز ممکن است امضای اعضای دیگری به صورت مشترک یا منفرد تعیین شود. در این مطلب به بررسی این مورد خواهیم پرداخت.
به طور کلی، همه اعضای هیئت مدیره و مدیرعامل شرکت در قبال شرکت، سهامداران و اشخاص ثالث، مسئولیت جمعی دارند اما صاحبان امضای مجاز که اسناد و اوراق بهادار شرکت را امضا می نمایند نسبت به سایر مدیران شرکت در بعضی موارد، مسئولیت های ویژه و بیشتری دارند که به آن خواهیم پرداخت.
حق امضا چیست؟
حق امضاء، اختیار یکی از اعضای هیئتمدیره بهعنوان نمایندۀ شرکت برای قبول تعهدات و واگذاری وظایف به دیگران است. لازم است یک شرکت نمایندهای داشته باشد تا با اختیار بتواند تعهدات را بپذیرد و انجام بدهد. این نماینده بهموجب اساسنامه و سپس صورتجلسۀ هیئتمدیره از بین اعضای هیئتمدیره انتخاب خواهد شد. ذیل همان صورتجلسه مجمع مؤسس و صورتجلسههای بعدی، هیئتمدیره حق امضاء را تعیین خواهد کرد.
۱٫ انتخاب دارندگان امضای مجاز در شرکت در صلاحیت چه مرجعی است؟
اعضای هیئت مدیره در همان اولین جلسه هیئت مدیره اقدام به تعیین صاحبان حق امضای مجاز می کنند و این تصمیم در آگهی ثبتی (تاسیس شرکت) و اساسنامه ثبت می شود.
در مورد شرکت های سهامی خاص، مجمع عمومی فوق العاده، حائز صلاحیت جهت بررسی تصمیم تغییر دارندگان حق امضای مجاز است و این امر در این مجمع و یا در جلسه هیئت مدیره مطرح و صورتجلسه می شود. گاهی نیز ممکن است در زمان تعیین مدیران جدید و یا تمدید دوره مسئولیت مدیران پیشین صاحبان امضای مجاز تغییر یابند و یا هیئت مدیره شرکت تصمیم به تغییر صاحبان امضای مجاز گیرد. در این صورت نیز پس از تایید اداره ثبت این تغییر، آگهی می گردد.
۲٫ کدام اسناد به امضا احتیاج دارند؟
اسنادی که نیازمند امضا می باشد به دو صورت هستند:
- اوراق عادی و اداری
- چک، سفته، بروات، قراردادها و هرگونه اسناد تعهد آور برای شرکت
اسناد و اوراق تعهدآور شرکت برای قابل استناد بودن بایستی صرفا توسط دارندگان امضای مجاز شرکت امضا شوند.
۳٫ شیوه های اعطای حق امضای مجاز
حالات متفاوتی با توجه به تصمیم سهامداران و هیئت مدیره برای این منظور وجود دارد برای مثال:
مدیر عامل منفردا صاحب حق امضای مجاز برای هر دو نوع از اسناد مذکور
مدیرعامل و یکی از اعضای هیئت مدیره مشترکا برای اسناد تعهد آور و مدیرعامل جهت اوراق عادی و اداری
رئیس هیئت مدیره و مدیرعامل برای اسناد تعهد آور و مدیرعامل جهت اوراق عادی و اداری
یکی از سهامداران و مدیرعامل صاحبان حق امضای مجاز برای اسناد تعهد آور و مدیرعامل در خصوص اوراق عادی و اداری
مدیرعامل تا سقف مثلا ۵۰ میلیون تومان منفردا برای اسناد تعهد آور و برای مبالغ بیشتر همراه با یکی از سهامدران، یا یکی از اعضای هئیت مدیره یا رئیس هیئت مدیره و مدیرعامل در مورد اوراق عادی و اداری
البته نظر به ماده ۱۲۵ لایحه قانونی اصلاح قسمتی از قانون تجارت ایران با توجه به اینکه مدیرعامل نماینده و در حکم رکن اجرایی شرکت است، غالبا به تنهایی صاحب امضای اوراق عادی و اداری می باشد.
اگرچه خلاف آن هم امکان پذیر است مثلا در برخی موارد، مدیر مالی شرکت (که معمولاً خارج از اعضای هیئت مدیره شرکت سهامی است) به عنوان یکی از صاحبان امضای مجاز در شرکت های ایرانی تا حدودی مرسوم است.
۴٫ مسئولیت های قانونی دارندگان حق امضای مجاز در شرکت ها
دارندگان حق امضای مجاز دارای مسئولیت های مضاعفی نسبت به آنچه پیشتر گفته شد نیز هستند که مختصرا به آن ها اشاره می کنیم:
- پاسخگویی نسبت به اسناد و تعهدات و قراردادهای امضا شده توسط ایشان در دعاوی قضایی در صورت طرح شکایت علیه یا له شرکت در دادگاه و دادسرا
- مسئولیت مدنی و کیفری در قبال شرکاء و سهامداران، در خصوص تعهدات، قرارداد ها و اسناد امضا شده
- مسئولیت تضامنی همراه با شرکت در قبال قانون مالیات های مستقیم و قانون مالیات بر ارزش افزوده در خصوص پرداخت مالیات های متعلقه شرکت
- مسئولیت تضامنی همراه با شرکت در مورد پرداخت مبلغ وجه چک مطابق ماده ۱۹ قانون صدور چک
- مسئولیت کیفری و تعقیب قضایی در مواردی که شرکت توسط مراجع قضایی و قانونی مورد توجه و پیگرد قانونی باشد برابر ماده ۱۴۳ قانون مجازات اسلامی
مسئولیت صاحبان امضا در شرکت سهامی خاص
اختیار مدیران جمعی است نه فردی، و در صورتی موثر است که اکثریت مدیران موافق باشند و اقدام فردی بدون اختیار از جانب بقیه حداقل فضولی تلقی میگردد و ماده ۱۱۸ قانون تجارت ناظر به مدیران است نه یک مدیر؛
ماده ۱۱۸ نیز ناظر به اختیار جمعی مدیران است که چون طرف معامله فرض را بر این میگذارد که مدیران اختیارات کامل دارند نباید در انجام معامله متضرر شود. برخی معتقدند هرچند که مدیران در اساسنامه شرکت محدود شده اند؛ اما به لحاظ ماده ۱۱۸ لایحه تجارت و به لحاظ اینکه خارج از تعهدات شرکت عملی انجام نداده، اقدامات ایشان نافذ و معتبر بوده و می تواند به اجراییه اعتراض کند.
حق امضا در شرکت مسئولیت محدود
تعیین حق امضا در شرکتهای با مسئولیت محدود با توجه به مفاد اساسنامه شرکت توسط هیات مدیره یا مجمع عمومی تعیین و کاملا در اختیار مدیران شرکت میباشد. در شرکتهای با مسئولیت محدود حق امضا را میتوان با توجه به شرایط و مقتضیات شرکت، بر عهده مدیرعامل، اعضای هیات مدیره، اعضای هیات مدیره خارج از شرکا، بازرس، اعضای هیات نظار و حتی افرادی خارج از شرکا و خارج از مدیران شرکت تعریف نمود. به هر ترتیب درج مهر شرکت به همراه امضای صاحبان مجاز حق امضا همواره الزامی است.
حق امضا در شرکت سهامی خاص
حق امضاء در شرکتها می تواند به هر یک از اعضای هیات مدیره و یا سهامداران خارج از هیات مدیره تفویض شود، مشروط بر اینکه اساسنامه در ماده مربوطه این امر را پیش بینی کرده باشد، در غیر اینصورت می توان با تشکیل مجمع عمومی فوق العاده و اصلاح ماده اساسنامه، صاحبان حق امضاء را تغییر داد.
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