This document is a Power of Attorney form for the Minnesota Department of Revenue. It allows a taxpayer to appoint an attorney-in-fact to represent them before the department for tax and nontax debt matters. The taxpayer provides their name and identification number. They then name the person or firm given power of attorney and specify the authority granted, such as full authority or limited authority for specific tax types and years. The taxpayer signs and dates the form, granting the power of attorney.
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Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
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At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
Memorandum Of Association Constitution of Company.pptseri bangash
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A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
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Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
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Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
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Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
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Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
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1. REV184
Power of Attorney
Read the instructions on the back before completing this form.
Taxpayerโs name Social Security or MN tax ID number (or federal ID number)
Spouseโs name (if a joint return) Spouseโs Social Security number (if a joint return)
Print or type
Check one (see instructions):
Street address
Originalโyour first power of attor-
ney authorizing this appointee
City State Zip code
Amendโchanges an existing power
of attorney for this appointee
Expiration date Month Day Year
Cancel/Revokeโcancels a previ-
(If a date is not provided, this power
ously filed power of attorney
of attorney is valid until revoked.)
I appoint the following as attorney-in-fact to represent me before the Minnesota Department of Revenue. I understand that it is my respon-
sibility to keep my appointee informed of my tax matters and of any matters relating to my nontax debts that have been referred to the
department for collection. I also understand that the department does not send copies of all correspondence to my appointee. (For excep-
tion, see โElectionโ below.)
Name of person (appointee) given power of attorney Name of firm (if applicable)
Street address City State Zip code
Phone number FAX number
The appointee is authorized to provide and receive private and nonpublic information concerning my state taxes and my nontax debts
referred to the department for collection, and:
I grant full authority to the appointee. The appointee is authorized to perform any and all acts I can perform with respect to my tax
Power of Attorney
matters and to my nontax debts referred to the Department of Revenue for collection.
Check this box if the appointee is not authorized to sign tax returns.
I grant limited authority for specific tax types, periods and/or duties. Check only the boxes that apply. By checking the boxes, the
appointee will be authorized to perform acts on your behalf with respect to only the indicated tax matters. If a specific year or period
is not indicated for a selected tax type, the powers granted will apply to all years and/or periods, both past and future:
Check this box if the appointee is not authorized to sign the return(s) for the tax matters indicated below.
Tax type Year(s) or period(s) Tax type Year(s) or period(s)
Individual income tax Sales and use tax
Property tax refund Withholding tax
Partnership tax S corporation tax
MinnesotaCare taxes Corporation franchise
Fiduciary income tax Nontax debt matters
Other (please specify):
Comments:
Election
Election for appointee to receive all correspondence, including refunds, from the department. If you make this election, you will no
longer receive anythingโincluding refunds, legal notices and correspondenceโfrom the department, and your appointee will receive it
all on your behalf. To make this election, complete and attach Form REV184a to this form.
The power of attorney is not valid until it is signed and dated.
Taxpayerโs signature or signature of corporate officer, partner or fiduciary Print name (and title, if applicable) Date Phone
Sign here
Spouseโs signature (if joint) Print spouseโs name (if joint) Date Phone
Mail to: Minnesota Revenue, Mail Station 4123, St. Paul, MN 55146-4123
Stock No. 6000184 (Rev. 3/09)
2. Instructions for Form REV184
Purpose of this form Appointee To elect everything to be sent to your
power of attorney rather than you
You must complete, sign and return this Fill in the name, address, phone and FAX
State law allows you to make an election in
form if you want to grant power of attorney number of the person and/or firm, organi-
writing to have the department send any
to an attorney, accountant, agent, tax return zation or partnership you are appointing to
and all refunds, legal notices, correspon-
preparer or any other person as an attorney- represent you before the department. If you
dence, and tax information directly to the
in-fact to perform acts on your behalf and to fill in the name of a person and the name of
appointee rather than you. This election is
discuss with the department your private tax a firm, you are appointing both that person
effective only for the authority you have
matters and matters related to your nontax and anyone else who is with that firm to
granted to your appointee. If you make
debts that have been referred to the depart- represent you. If the person you are naming
this election, you will no longer receive
ment for collection. A power of attorney is a leaves the firm, that person is still consid-
anything from the department and your
legal document authorizing someone to act ered to be your appointee, in addition to the
appointee will receive it all on your behalf,
as your representative. firm you are naming. At any time after you
including any refunds.
file this form, if you decide that either the
You may use this form for any matters affect-
person or the firm no longer represents you, To make this election, complete and at-
ing any tax administered by the Department
submit another Form REV184 that amends, tach Form REV184a, Election to Receive
of Revenue. This includes both the audit and
cancels or revokes the original form. All Correspondence from the Department of
collection processes. You may also use this
Revenue, to this form.
form for any matters affecting any nontax
Granting powers
debt that has been referred to the depart-
Your signature
Check one box to grant full or limited
ment for collection.
authority to the power of attorney. If the The power of attorney is not valid until it is
This power of attorney will remain in effect appointee is not authorized to sign your tax signed and dated.
until the expiration date, if any, or until you returns, check the appropriate box.
revoke it, whichever is earlier. Your signature at the bottom of this form
If you want to grant limited authority, you authorizes the individual you designate
The department will accept copies of this must indicate the specific tax types, periods (your representative or โattorney-in-factโ)
form, including those from a FAX machine. and/or duties you want the appointee to to perform any act you can perform with
perform. If a specific year or period is not the department. This authority includes
Original, amend or indicated for a selected tax type, the powers signing consents to a change in tax liability,
cancel/revoke granted will apply to all years and/or peri- consents to extend the time for assessing
ods, both past and future. or collecting tax, closing agreements and
Check one box to indicate your intent for
compromises.
filing this form. If your tax situation does not fit into a tax
type or period (for example, a specific ad- If you are granting authority for a joint
OriginalโCheck this box if this power of at-
ministrative appeal, audit or collection mat- return, both signatures are required. How-
torney is new and does not amend or replace
ter), describe it in the blank space provided ever, only one signature is needed if you are
any existing power of attorney on file with
for comments. granting powers for disclosure purposes
the department.
only.
If you do not want to grant authority to
AmendโCheck this box if you have an
the appointee to sign your return, you must
existing power of attorney on file with the If you want to exclude granting authority to
check the box.
department for the appointee and you want perform any of these, or other specific acts,
to make changes. When you complete this describe those exclusions in the blank space
Nontax debt matters
form, briefly describe the changes in the provided for comments.
blank space provided for comments. If the department is attempting to collect
Use of information
nontax debts referred to it by other public
Cancel/RevokeโCheck this box if you
entities, the appointee is authorized to per- The information collected on this form
want to revoke an existing power of attor-
form any and all acts that you can perform may be private or nonpublic data and, if
ney for the appointee that is on file with the
with respect to all these nontax debts, unless so, cannot be disclosed to the public or
department. (Note: It is not necessary for
you specify otherwise. To grant limited other agencies. It will only be used for tax
you to file this form to revoke a previously
authority regarding nontax debt matters, administration purposes or collection of
filed power of attorney. If you prefer, you
be sure to check the appropriate box on the nontax debts. If you do not provide all the
may revoke an earlier power of attorney by
front of this form. requested information, your Form REV184
writing to the department.)
may not be processed.
If you choose not to cancel/revoke a previ-
Election for appointee to
ous power of attorney, you are considered to
Questions?
receive all correspondence
have multiple representatives.
If you have questions on how to com-
Please note that as a general rule, the
plete this form, call 651-296-3781 or
Expiration date department does not routinely send docu-
1-800-652-9094. TTY users: Call Minnesota
ments to the designated appointee. Your
If you want the power of attorney to end on a Relay at 711.
appointee might receive certain tax debt
specific date, fill in the month, day and year.
documents, but not all of them. Therefore,
If a date is not provided, the power of attor- it is your responsibility to keep your ap-
ney will remain valid until it is revoked. pointee informed of your tax matters.