It is safer to submit property certificates to the inspection. It is safer to submit to the inspectorate certificates of property Information on income and property obligations form
Does the tax authority have the right to request a certificate of property owned by the taxpayer at the end of the on-site tax audit? Consultant's answer: according to the Ministry of Finance, the legislation does not specify the documents that the inspectorate has the right to demand (letter dated 14.10.13 No. 03-06-06-01 / 42704). Therefore, inspectors have the right to request any papers, even if their forms are not provided for by law. For more details, please see the link: vip.1gl.ru/#/document/189/326113/?step=27. User question: We provided information at the time of the start of the check, now they require it at the time of the end of the check.
Yes, it has.
When conducting an on-site inspection, the inspection has the right to request from the organization any documents (copies of documents) related to the period being inspected, and the organization is obliged to provide them. In this case, the inspectorate has the right, but is not obliged to demand them from the organization's counterparty. In addition, in accordance with sub. 6 p. 1 of Art. 31 of the Tax Code of the Russian Federation, the IFTS has the right to conduct an inventory of property.
Therefore, it is easier and safer to submit a certificate than to prove to the tax authority or court that it is inexpedient to submit such a certificate.
Inspectors can hold an organization liable for failure to provide required documents. The organization can be fined 200 rubles. for each unsubmitted document (). And the responsible employee of the organization, in particular, its head, faces a monetary punishment in the amount of 300 to 500 rubles. (part 3 of article 15.33 of the Code of Administrative Offenses of the Russian Federation).
Therefore, the organization should provide the inspection with all of the required documents, and notify the reasons for the absence of some of them.
Justification
From the recommendation of Oleg Horoshy, Head of the Division for Taxation of Profits of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to submit documents at the request of inspectors during a field tax audit
If an on-site inspection is carried out at the location of the inspection, the inspectors have the right to request documents in writing and familiarize themselves with them in the inspection (in this case, the inspectors can request from the organization both originals and copies of documents at their discretion).
In addition, in exceptional cases, regardless of the location of the on-site inspection (on the territory of the organization or at the location of the inspection), the inspectors can seize documents (both copies and originals) and familiarize themselves with them at the inspection. This is stated in paragraph 12 of Article 89 Tax Code RF.
To request documents, the inspectors must send a request to the organization, the form of which is approved (clause 1 of article 93 of the Tax Code of the Russian Federation).
The requirement must indicate:
- basis for requesting documents (article of the Tax Code of the Russian Federation);
- the time allotted to the organization for the submission of documents;
- information about the requested documents (their type, names, details, the period to which they relate);
- full and abbreviated name of the audited organization, its TIN, KPP;
- the type and period of the audit, during which the documents are requested (for example, an on-site audit for income tax for 2009).
The inspection can transmit a request to the organization in several ways:
- hand it personally against a receipt to a legal or authorized representative of the organization (on paper);
- send via telecommunication channels (in in electronic format) in accordance with the Procedure approved.
If it is impossible to transfer the demand by these methods, the inspection has the right to send it by registered mail by mail. In this case, the request for the submission of documents shall be deemed to have been received by the organization upon the expiration of six working days from the date the registered letter was sent.
This procedure follows from the provisions of paragraph 1 of Article 93, paragraph 4 of Article 31, paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation.
Situation: Can an inspection, as part of an on-site tax audit, require an organization to submit documents that have previously been submitted as part of previous on-site (cameral) audits
As a general rule, an organization is not obliged to re-submit to the inspectorate documents that have already been submitted to it as part of previous field (cameral) audits or tax monitoring. But there are exceptions to this rule.
Re-request documents tax office may in the following cases:
- the organization presented the original documents to the inspectorate, which were then returned to it;
- the inspectorate has lost the previously submitted documents due to force majeure circumstances (for example, flood, fire).
Such features are provided for in paragraph 5 of Article 93 of the Tax Code of the Russian Federation and apply to any documents, regardless of the date of their initial submission to the inspection.
Deadline for fulfilling inspection requirements
The organization is obliged to fulfill the requirement to submit documents within 10 working days from the date of its receipt (paragraph 1, clause 3 of article 93, clause 6 of article 6.1 of the Tax Code of the Russian Federation). The countdown of the period begins on the next day after the day of actual receipt of the request (clause 2 of article 6.1 of the Tax Code of the Russian Federation).
The Inspectorate can send a request in electronic form via telecommunication channels. In this case, the definition of a 10-day period allotted for the preparation and submission of documents has some peculiarities.
Missing the six-day deadline for sending a receipt can have serious consequences. Within 10 working days after the six-day period expires, if the receipt is not sent, the inspectorate has the right to block the organization's bank account (subparagraph 2, paragraph 3, article 76 of the Tax Code of the Russian Federation).
Organizations that are not required to submit tax reports under the TCS may not respond to the receipt of claims in electronic format. Having not received an electronic receipt from the organization on the acceptance of the request, the inspectorate will send the request in hard copy. This follows from the provisions of paragraphs and the Procedure approved by order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2 / 168. In this case, the 10-day period allotted for the submission of documents must be counted from the next day after the receipt of the paper request. Moreover, if the inspection sent a paper request by mail, the date of its receipt by the organization is considered the sixth day from the moment the registered letter was sent (clause 4 of article 31 of the Tax Code of the Russian Federation).
Attention: non-fulfillment (untimely fulfillment) of the requirement to submit documents as part of an on-site inspection is an offense (,), for which tax and administrative liability is provided. In addition, the inspection will be able to seize documents (clause 4 of article 93 of the Tax Code of the Russian Federation).
Extension of the term for submission of documents
If the organization knows in advance that it will not have time to submit the required documents within 10 days (for example, due to the large number of documents requested by the inspectorate), then it can apply for its extension. To do this, within the day following the day of receipt of the request for the submission of documents, the organization should send a written notification to the inspectorate about the reasons why it does not have time to transfer the documents within the prescribed time limit. In addition to the reasons, the notification must indicate a specific period in which the organization will be able to fulfill the requirement. This is stated in paragraph 2 of paragraph 3 of Article 93 of the Tax Code of the Russian Federation.
On the basis of such a notification, the head of the inspection (his deputy) can extend the deadline for submitting documents or refuse to extend the extension, which he will issue a separate decision on. The form of such a decision was approved by order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2 / 189. The decision must be made within two working days from the day the inspection receives a notification from the organization. This follows from the totality of the provisions of paragraph 3 of paragraph 3 of Article 93 and paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation. The decision to extend the deadline for submission of documents (refusal to extend) may be transferred to the organization via telecommunications channels in accordance with the Procedure approved by order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2 / 169.
The chief accountant advises: the inspectorate may not satisfy the organization's request to extend the deadline for the submission of documents (refuse or ignore it). If subsequently the inspectorate holds the organization accountable for the untimely submission of documents, the court may recognize such an appeal as either a mitigating circumstance or a circumstance precluding the organization's guilt in the offense. With this outcome of the case, the amount of the fine for late submission of documents, provided for by the Tax Code of the Russian Federation, must be at least halved or excluded altogether.
Ways of presenting documents
The documents requested by the inspectorate during the on-site tax audit, the organization must submit:
- on paper (in the form of copies or originals, as specified in the requirement);
- in electronic form (if the documents requested from the organization are drawn up in electronic form according to the established formats).
Paper copies
If the organization submits copies on paper, then they must be certified in the prescribed manner. On the copy, you need to make an inscription that confirms the compliance with the original of the document:
- the word "True";
- the name of the position of the person who certified the copy, his personal signature and the decryption of the signature (initials and surname);
- date of certification and seal.
The organization has the right to choose the seal for certification of copies of the organization (for example, the main seal of the organization).
This procedure is provided for by paragraph 3.26 of GOST R 6.30-2003, approved by the decree of the State Standard of Russia dated March 3, 2003 No. 65-st.
When submitting multi-page documents, the organization can certify either a copy of each sheet, or the entire stitched document as a whole. A stitched multi-page document must meet the following requirements:
- the text and other elements of the document (for example, dates, resolutions) are readable;
- when reading the document is not embroidered (not destroyed);
- all sheets in the document are numbered;
- in the certification inscription it is indicated total sheets of the document.
The chief accountant advises: if the documents requested by the inspection are submitted on paper, transfer them according to the inventory (act) drawn up in two copies.
In the inventory (act) list all documents submitted to the inspection, indicating their details and the number of sheets in them. Additionally, indicate what exactly you are transferring: copies or originals of documents.
Attach one copy of the inventory (act) to the documents submitted to the inspection. Keep the second copy with the stamp of the inspection (post office) and the date of receipt of the documents by the inspection (post office). If disputes arise (for example, if documents are lost by an inspection or postal service), then the inventory (act) with the mark of the tax office (post office) will be proof of the complete and timely submission of documents upon request.
Situation: can the inspectorate, during the on-site tax audit, require the organization to submit notarized copies of documents
No, he can not.
The Tax Code of the Russian Federation prohibits the inspection to demand from the organization notarized copies of documents, unless otherwise provided by Russian legislation (paragraph 2, clause 2, article 93 of the Tax Code of the Russian Federation). This rule is of a general nature and applies both to documents required during an on-site audit and to documents required for other reasons (for example, when requesting documents on a specific transaction outside the framework of a tax audit (clause 2 of Article 93.1 of the Tax Code) RF)).
Documents that the inspectorate may request during an on-site tax audit do not require notarization. Consequently, the inspection cannot demand such copies.
The legitimacy of this position is confirmed by the letter of the Ministry of Finance of Russia dated December 7, 2009 No. 03-04-05-01 / 886.
Situation: Is it possible, during the on-site tax audit, to submit, at the verbal request of the inspector, a photocopy of the cash register receipt, if the original has faded (the information on it has become unreadable)
Yes, you can.
Some KKT models print receipts, on which the ink fades over time (this problem occurs when thermal receipts are printed). Therefore, in this case, you need to make copies of such checks. Certify the copy with the signature of the head (another authorized person) and the seal of the organization. Both the Ministry of Finance of Russia and the tax department agree with this point of view (letters of the Ministry of Finance of Russia dated April 3, 2007 No. 03-03-06 / 1/209 and the Federal Tax Service of Russia for Moscow dated June 26, 2006 No. 20-12 / 56636).
Based on the above, we can conclude that the organization has the right to submit a certified photocopy of the KKT check at the verbal request of the inspector as part of an on-site tax audit, if the original of the check has faded.
Responsibility for failure to comply with the inspection requirement
Situation: whether the inspectorate can fine the organization for failure to submit documents on time during the on-site inspection. The organization has a valid reason for the late fulfillment of the request
Yes maybe.
The tax inspectorate has the right to hold the organization accountable for failure to submit documents within the time period established by law (). However, when determining the measure of responsibility for the late submission of documents, the inspection must take into account the presence of mitigating circumstances (clause 4 of article 112 of the Tax Code of the Russian Federation) and circumstances excluding the fault of the organization (clause 2 of article 111 of the Tax Code of the Russian Federation). The list of mitigating circumstances is given in paragraph 1 of Article 112 of the Tax Code of the Russian Federation, the list of circumstances excluding guilt is in paragraph 1 of Article 111 of the Tax Code of the Russian Federation. Both lists are open, so the inspectorate or the court can recognize mitigating (excluding guilt) and other circumstances not directly named in the Tax Code of the Russian Federation (subparagraph 3 of paragraph 1 of article 112, subparagraph 4 of paragraph 1 of article 111 of the Tax Code of the Russian Federation).
In the presence of circumstances precluding guilt, the organization is completely exempted from tax liability (clause 2 of article 111 of the Tax Code of the Russian Federation). In the presence of at least one mitigating circumstance, the amount of the fine must be reduced at least twice (clause 3 of article 114 of the Tax Code of the Russian Federation). Arbitration practice confirms the validity of this approach. So, when considering cases of late submission of documents at the request of the inspection, the courts significantly reduce the amount of penalties in the presence of the following circumstances:
- the inspectorate requested a large amount of documents from the organization (see, for example, the definitions of the Supreme Arbitration Court of the Russian Federation of September 22, 2009 No. No. А12-19285 / 2008, dated May 14, 2009 No. А55-4292 / 2008, West Siberian District dated November 26, 2012 No. А03-531 / 2012, North-Western District dated October 29, 2009 No. A05-1221 / 2009, dated March 9, 2007 No. A13-2248 / 2006-28, Moscow District dated January 12, 2009 No. KA-A40 / 12811-08-P, Ural District No. A13-2248 / 2006-28, dated April 9, 2008 No. F09-2289 / 08-C2,). And by the resolution of June 2, 2015 No. А13-5629 / 2014, the Arbitration Court of the North-West District generally recognized the inspectorate's requirement to present documents as unjustified and completely released the organization from responsibility. The organization was able to prove that it would have had to spend about 2 million rubles to make copies of the requested documents, and the inspection would have taken more than five years to get acquainted with these materials. The inspectorate had the opportunity to familiarize themselves with the documents on the spot, therefore, its demand was found to be inconsistent with the goals and objectives tax authorities and violating the rights of the taxpayer;
- the organization submitted documents with a slight delay (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation of September 22, 2009 No. VAS-12510/09, Resolution of the FASP of the Volga District of July 7, 2009 No. No. KA-A41 / 10782-09, dated January 12, 2009 No. KA-A40 / 12811-08-P, Northwestern District dated November 19, 2007 No. A05-5779 / 2007, dated August 13, 2007 . No. A26-8965 / 2006-23);
- the inspectorate did not satisfy the organization's request to extend the deadline for submission of documents (see, for example, resolution of the Federal Antimonopoly Service of the North-West District of October 29, 2009 No. A05-1221 / 2009, Volgo-Vyatka District of July 30, 2007 No. A29-8736 / 2006a). At the same time, some courts believe that such a circumstance generally excludes the possibility of bringing the organization to justice (see, for example, the resolution of the Federal Antimonopoly Service of the West Siberian District of April 5, 2011 No. A45-12306 / 2010);
- the organization does not have an accountant (for example, the requirement to submit documents came to the organization when the former accountant quit, and the new one has not yet been hired) (see, for example, resolution of the Federal Antimonopoly Service of the Moscow District of October 8, 2008 No. KA-A41 / 9303-08).
Despite the fact that in a number judgments it comes about cameral tax audits, conclusions regarding bringing an organization to responsibility for late submission of documents can be applied to on-site inspections (Art., Tax Code of the Russian Federation).
Situation: whether the tax office can hold the organization liable for failure to comply with the requirement to submit documents. The request does not indicate the details of the documents that the organization must submit
Yes, it can, if the information specified in the request makes it possible to determine which documents are required by the tax office.
For example, a requirement is considered correct if it contains the following information:
- the name of the requested documents (contracts, invoices, consignment notes, etc.);
- the period for which the documents should be submitted;
- the counterparty with whom the documents were requested;
- the basis for drawing up a claim (within the framework of which inspection the documents were requested).
If the signs of the requested documents are not clearly formulated and the organization cannot determine what exactly needs to be presented, then the tax inspectorate cannot attract its responsibility for non-compliance with the requirement.
It should be borne in mind that the inspection is not obliged to provide specific details of documents (for example, dates, numbers) and their number in the request. The auditors do not have information about the structure and the intensity of document flow between organizations, and therefore cannot indicate such information in the requirement.
The exception is cases when the inspectorate had the opportunity to establish the exact details of the documents (for example, when conducting a counter check of the organization's counterparty), but they are not indicated in the request. In such situations, an organization that has not complied with the requirement is not held liable.
The legitimacy of this approach is confirmed by arbitration practice (see, for example, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation of April 8, 2008 No. 15333/07, FAS of the West Siberian District of November 29, 2013 No. A27-1872 / 2013, Ural District of November 2 2009 No. Ф09-8408 / 09-С2).
Situation: whether the tax office can fine the organization for failure to comply with the requirement to submit documents. The request requested documents that are not related to the ongoing on-site inspection
No, he can not.
During the on-site inspection, the inspectors have the right to demand documents related to the calculation and payment of taxes. At the same time, these documents should be directly related to the audit being carried out. That is, they should relate to those taxes in respect of which the audit is being carried out, and relate to the audited periods. This follows from the totality of the provisions of paragraph 12 of Article 89 i).
Situation: whether the inspectorate can hold the organization liable for failure to submit documents upon request during the on-site inspection. The organization cannot submit documents for objective reasons
If an organization cannot submit documents for objective reasons (for example, they were lost in a fire and this is confirmed by a relevant certificate), then the organization is not to blame for non-compliance with the requirement to submit documents. Consequently, the inspectorate cannot bring her to justice under the Tax Code of the Russian Federation.
In arbitration practice, there are examples of court decisions that confirm the legitimacy of such a conclusion. Thus, the inspectorate does not have the right to hold an organization liable for failure to submit documents upon request, if:
- documents were lost in a fire (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation dated October 18, 2007 No. 13416/07, FAS Resolutions, Resolution of the Federal Antimonopoly Service of the West Siberian District of January 21, 2008 No. F04-450 / 2008 (1059-A67- 14)).
The chief accountant advises: if during the on-site inspection the inspectors demand to submit documents that the organization does not have, report this to the inspection.
This can be done in the same order that the organization uses if it cannot timely fulfill the inspection's request for the submission of documents (paragraph 2, clause 3, article 93 of the Tax Code of the Russian Federation). In addition to the notification about the impossibility of timely fulfillment of the requirement, attach copies of documents that confirm the reason for the absence of the requested documents (for example, a certificate of fire or an act of seizure of documents by the investigating authorities).
It is safer to submit property certificates to the inspection
“… Now our company is undergoing an on-site inspection for 2011-2012. In addition to the primary organization, the inspectors demanded a certificate of the property we own as of December 1, 2013. But the tax authorities do not check the current year, and there is no approved certificate form. Should we submit a certificate? .. "
- From a letter from the chief accountant Olga Verina, Orenburg
Olga, we think it's safer to submit a certificate.
According to the Ministry of Finance, the legislation does not specify the documents that the inspectorate has the right to request (letter dated 14.10.13 No. 03-06-06-01 / 42704). Therefore, inspectors have the right to request any papers, even if their forms are not provided for by law.
As a general rule, inspectors are not entitled to demand documents that do not relate to the period being inspected. But they have the right to carry out an inventory of the property (sub-clause 6 of clause 1 of article 31 of the Tax Code of the Russian Federation). And this can be done only on the date of the start of the check. Therefore, they need a certificate of assets in order to verify the actual availability of objects with accounting data. If you do not provide a certificate, the inspectors can fine the company 200 rubles under article 126 of the Tax Code of the Russian Federation. The judges also confirm this. In your area arbitrage practice on similar disputes did not work out, but the courts of other districts support the inspectors (resolution of the Federal Arbitration Court of the Moscow District of 09.09.13 No. A40-149427 / 12-140-1074).
You can draw up a certificate of property in free form. It must list the name of the assets, and if required, their value.
Kirill Ilyin, expert "UNP"
- Download forms
A certificate of income, expenses, property and property obligations is a document that is filled in and submitted by persons applying for or filling positions, the exercise of powers under which provides for an unconditional obligation to provide information about income, expenses, property, as well as property obligations of these persons , their spouses and minors. These positions are positions in the legislative and executive authorities at various levels of government. It is worth noting that information is submitted separately for the person holding the position of a civil servant, his / her spouse, as well as minor children.
Starting from January 1, 2015, the certificate is submitted in a new form approved by the Presidential Decree Russian Federation dated 23.06.2014 No. 460 "On approval of the form of certificate of income, expenses, property and property obligations and amendments to some acts of the President of the Russian Federation." According to the aforementioned Decree, the help form will now display a wider range of information. For example, now it is necessary to indicate the number and series of the passport, the date of its issue and the name of the authority that issued it. These data are indicated both for the person applying for the position of a civil servant and for his family members.
The reporting period for which the income of a civil servant and a member of his family is indicated is a calendar year (from January 1 to December 31). Income is income received on the territory of the Russian Federation, as well as abroad, taking into account child benefits, alimony, pensions, other social payments, as well as subsidies for the purchase of housing, interest on deposits. Information about the real estate owned by the person or his family members should now also include documents that are legal basis to purchase it. Information on vehicles owned by a government official or his family members should reflect the vehicle model as well as the year of manufacture.
New in the help is also the display of data for the section "Information about accounts in banks and other credit organizations", in which now the total amount of receipts for the reporting period should be indicated in cases where it exceeds total income a civil servant and his spouse for the reporting period and two years preceding it. In this case, a statement on the movement of funds on accounts during the reporting period is attached to the certificate.
The indication of information on obligations of a property nature has also undergone changes. So the subsection "Other liabilities" is now called "Urgent liabilities of a financial nature", which displays information about the obligations that a civil servant or his family members have to third parties as of reporting date, if total amount these obligations exceed 500,000 rubles.
The certificate consists of six sections, is filled in by a person applying for the position of a civil servant or replacing it, signed by him personally, as well as by the person who accepted the certificate. When filling out the document, you should carefully study the instructions, since the deadline for submitting corrective data to the document has been reduced from 3 months to 1 in accordance with the Decree of the President of the Russian Federation dated June 23, 2014 No. 453 "On Amending Certain Acts of the President of the Russian Federation on Anti-Corruption Issues."
Introduction
These Methodological Recommendations are designed to clarify individual situations that arise when filling out certificates of income, expenses, property and property obligations, are of a recommendatory nature and are not a regulatory legal act.
In accordance with clause 25 of the Decree of the President of the Russian Federation of April 2, 2013 No. 309 "On Measures to Implement Certain Provisions of the Federal Law" On Combating Corruption ", the Ministry of Labor and Social Protection of the Russian Federation provides advisory and methodological assistance in implementing the requirements of federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation on combating corruption, and is also authorized to issue guidelines and other instructive and methodological materials on these issues.
In this regard, paragraph 2 of section 4 of the minutes of the meeting of the Presidium of the Council under the President of the Russian Federation on Combating Corruption dated April 24, 2015 No. 47 to federal state bodies, state authorities of the constituent entities of the Russian Federation, bodies local government, state corporations (companies), funds and other organizations created by the Russian Federation on the basis of laws, as well as organizations created to fulfill the tasks assigned to federal state bodies, are instructed to follow the guidelines issued by the Ministry of Labor of Russia and others when implementing the requirements of anti-corruption legislation. instructional materials.
I. Submission of information on income, expenses, property and property obligations
Submission of information on income, expenses, property and property obligations is the responsibility of the relevant person, provided for by anti-corruption legislation, in connection with which reliable and complete information is indicated on the basis of documents of title, regardless of the property regime of spouses provided for by the Family Code of the Russian Federation.
Persons Obliged to Submit Information on Income, Expenses, Property and Property Obligations
1. Information on income, expenses, property and liabilities of a property nature is submitted by persons filling positions, the exercise of powers for which entails the obligation to submit such information (hereinafter referred to as an employee (employee)), namely:
1) by persons holding public offices of the Russian Federation, public offices of the constituent entities of the Russian Federation, municipal offices;
2) state and municipal employees filling positions included in the lists approved by regulatory legal acts Russian Federation;
3) employees of state corporations (companies), The Pension Fund Of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Fund health insurance, other organizations created by the Russian Federation on the basis of federal laws, replacing positions to which the appointment and release from which are carried out by the President of the Russian Federation or the Government of the Russian Federation, and positions included in the lists approved by the regulatory acts of funds, local regulatory acts of organizations;
4) persons filling the positions of members of the Board of Directors of the Central Bank of the Russian Federation, other positions in the Central Bank of the Russian Federation included in the list approved by the Board of Directors of the Central Bank of the Russian Federation;
5) employees of organizations created to fulfill the tasks assigned to federal state bodies, filling certain positions on the basis of an employment contract in these organizations, included in the lists approved by federal state bodies.
2. Information about income, property and property obligations shall be submitted by a citizen applying for replacement (hereinafter referred to as a citizen):
1) public office of the Russian Federation, public office of a constituent entity of the Russian Federation, municipal office;
2) any position in the civil service (entering the service);
3) the positions of the municipal service included in the lists approved by the regulatory legal acts of the Russian Federation;
4) positions in state corporations (companies), the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, other organizations created by the Russian Federation on the basis of federal laws, the appointment and release from which is carried out by the President of the Russian Federation or By the Government of the Russian Federation, and positions included in the lists approved by the regulatory acts of the funds, local regulatory acts of organizations;
5) positions of a member of the Board of Directors of the Central Bank of the Russian Federation, positions in the Central Bank of the Russian Federation included in the list approved by the Board of Directors of the Central Bank of the Russian Federation;
6) a separate position on the basis of an employment contract in organizations created to perform tasks assigned to federal state bodies, included in the lists approved by federal state bodies.
3. Information on income, property and property-related liabilities is also submitted by a federal civil servant filling a civil service position not provided for by the list of positions approved by Decree of the President of the Russian Federation of May 18, 2009 No. 557 "On Approving the List of Federal Civil Service Positions, when replacing which federal civil servants are obliged to submit information about their income, property and property obligations, as well as information about income, property and property obligations of their spouse and minor children ", and applying for a civil service position in this state body provided for by this list.
Obligation to provide information
4. The requirements of anti-corruption legislation do not provide for the release of an employee (employee) from the obligation to provide information on income, expenses, property and property obligations (hereinafter referred to as information), including during the period of his being on vacation (annual paid vacation, vacation without preservation of pay, parental leave and other leave stipulated by law), during a period of temporary disability or other period of non-performance of official duties.
If it is impossible to provide information personally, they are sent by mail before 24 hours of the last day of the deadline
5. If it is impossible to provide information personally to an employee (employee), it is recommended to send it to a state body, local self-government body, organization through postal service... Information sent through the postal service organization is considered submitted on time if it was submitted to the postal service organization before 24 hours of the last day of the period specified in these Methodological Recommendations.
Terms of submission of information
6. Citizens submit information when submitting documents for empowerment by office, appointment or election to office (prior to appointment to office, together with the main package of documents).
7. Employees (employees) submit information annually in the following terms:
1) no later than April 1 of the year following the reporting year (the President of the Russian Federation, members of the Government of the Russian Federation, the Secretary of the Security Council of the Russian Federation, federal civil servants of the Administration of the President of the Russian Federation, etc.);
2) no later than April 30 of the year following the reporting year (civil servants, municipal employees, employees of the Central Bank of the Russian Federation, employees of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, state corporations (companies), other organizations , created on the basis of federal laws, organizations created to fulfill the tasks assigned to federal state bodies, etc.).
8. Information can be submitted by an employee (employee) at any time, starting from January 1 of the year following the reporting year.
9. It is not recommended to postpone the submission of information until April, especially in the case of a planned long absence of an employee (employee), for example, leaving on a business trip or vacation.
10. If the last day of the deadline for submission of information falls on a non-working day, the information shall be submitted on the last working day. On a non-working day, information is sent by mail in compliance with the conditions specified in these Methodological Recommendations.
Persons in respect of whom information is provided
11. Information is provided separately:
1) in relation to an employee (employee),
2) in relation to his spouse (spouse),
3) in relation to each minor child employee (employee).
For example, an employee (employee) with a spouse and two minor children is required to submit four certificates of income, expenses, property and property obligations - separately for himself and for each family member. It is not allowed to provide information for two or more persons (for example, for two minor children) in one certificate.
12. The reporting period and the reporting date for the submission of information established for citizens and employees (employees) are different:
1) a citizen represents:
a) information about their income, the income of their spouse and minor children received in the calendar year (from January 1 to December 31) preceding the year of filing documents;
b) information about property belonging to him, his spouse and minor children on the right of ownership, information about accounts in banks and other credit institutions, securities, property obligations as of the first day of the month preceding the month of submission of documents ( as of the reporting date);
2) the employee (employee) submits annually:
a) information about their income and expenses, income and expenses of the spouse and minor children received in the calendar (reporting) year (from January 1 to December 31) preceding the year of submission of information;
b) information about property belonging to him, his spouse and minor children on the right of ownership, information about accounts in banks and other credit institutions, securities, property obligations as of the end of the reporting period (December 31 of the year preceding year of submission of information).
Replacement of a specific position as of the reporting date as the basis for submitting information
13. An employee (employee) must submit information if, as of December 31 of the reporting year:
1) the position replaced by him was included in the corresponding list of positions, and the employee (employee) himself filled the specified position;
2) the position temporarily replaced by him was included in the corresponding list of positions.
14. An employee (employee) does not provide information if he is appointed to a position included in the relevant list of positions, or temporarily replaces the specified position after December 31 of the reporting year.
15. The transfer of an employee to another state body in the period from January 1 to April 1 (30), 2017 does not relieve him of the obligation to submit information to the appropriate structural unit of the state body in which he filled the position on December 31, 2016.
16. If an employee replaces several positions in one organization (internal part-time job, i.e. the employee has entered into an employment contract for performing other regular paid work in his free time from the main job with the same employer), the replacement of which entails the obligation to provide information, then such the employee fills out one certificate indicating both positions.
An employee filling positions in different organizations, the replacement of which entails the obligation to provide information, submits 2 certificates
In case of external part-time work (the employee has concluded an employment contract for performing other regular paid work in his free time from the main job with another employer), an employee filling positions in different organizations, the replacement of which entails the obligation to provide information, submits two certificates to these organizations (filled out separately for each positions). The number of certificates submitted for family members does not change.
Determination of the circle of persons (family members) in respect of whom it is necessary to provide information
17. Information on income, expenses, property and liabilities of a property nature is presented taking into account the marital status in which the citizen, employee (employee) was located as of the reporting date.
Spouses
18. When submitting information regarding a spouse, one should take into account the provisions of Articles 10 "Conclusion of marriage" and 25 "The moment of termination of a marriage upon its dissolution" of the Family Code of the Russian Federation.
19.According to article 10, the rights and obligations of spouses arise from the date state registration marriage in civil registry offices.
Example 1: an employee (employee) submits information in 2017 (for the reporting year 2016)
Example 2: a citizen in September 2017 submits information in connection with the submission of documents for appointment to a position. The reporting date is 1 August 2017
20. According to article 25 of the Family Code of the Russian Federation, a marriage dissolved in a civil registry office terminates from the date of state registration of the divorce in the civil registration book, and upon divorce in court - from the date the court decision enters into legal force.
21. Marriage dissolved in judicial procedure, terminates from the date of entry into force of the court decision on divorce (and not on the day such a decision is made).
Example 3: an employee (employee) submits information in 2017 (for the reporting year 2016)
Example 4: a citizen in September 2017 submits information in connection with the submission of documents for appointment to a position. The reporting date is 1 August 2017
Minor children
22. Article 60 of the Constitution of the Russian Federation establishes that a citizen of the Russian Federation can independently exercise his rights and obligations in full from the age of 18. Thus, a child is considered an adult when he or she reaches the age of 18.
23. When submitting information about minor children, it should be borne in mind that a person is considered to have reached a certain age on the day after his birthday.
Example 5: an employee (employee) submits information in 2017 (for the reporting year 2016)
Example 6: A citizen submits information in September 2016 in connection with an appointment. The reporting date is 1 August 2016
24. If an employee (employee) is a guardian (custodian), an adoptive parent of a minor child, then information regarding this child must be submitted.
25. If the spouse of an employee (employee) is a guardian (custodian), adoptive parent of a minor child, it is recommended to provide information regarding this child.
26. Information regarding minor children living separately from an employee (employee), if the employee (employee) is not deprived of parental rights, shall be submitted in accordance with the established procedure.
Recommended actions if you cannot provide information about a family member
27. If it is impossible for objective reasons to provide information on income, expenses, property and property obligations of his spouse, his minor children, the employee (employee) should apply with the application provided for in paragraph three of subparagraph "b" of paragraph 2 of the Regulation on the procedure consideration by the Presidium of the Anti-Corruption Council under the President of the Russian Federation of issues related to compliance with the requirements for official (official) behavior of persons holding public office of the Russian Federation and certain positions of the federal public service, and the settlement of conflicts of interest, as well as some applications from citizens approved by the Decree of the President of the Russian Federation Federation of February 25, 2011 No. 233 "On some issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation to combat corruption", paragraph three of subparagraph "b" of paragraph 16 of the Regulation on Compliance Commissions to the official conduct of federal civil servants and the settlement of conflicts of interest approved by Decree of the President of the Russian Federation of July 1, 2010 No. 821 "On the Commissions for Compliance with the Requirements for Official Conduct of Federal Civil Servants and the Settlement of Conflicts of Interest."
If it is impossible to submit information to the spouse and / or minor children, an application is submitted
28. The application must be sent before the expiration of the period established for the submission of information by the employee (employee).
The application is submitted (table No. 4):
To the Office of the President of the Russian Federation on Anti-Corruption Issues | persons holding government positions of the Russian Federation, federal civil service positions, positions in state corporations (companies), other organizations created on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to fulfill the tasks assigned to federal government bodies, the appointment to which and the release from which are carried out by the President of the Russian Federation, other persons holding public positions of the Russian Federation, in the case and in the manner established by the regulatory legal acts of the Russian Federation |
---|---|
To the Department of Civil Service and Personnel of the Government of the Russian Federation | persons holding positions of the federal public service, positions in state corporations (companies), other organizations created on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to fulfill the tasks assigned to federal state bodies, the appointment and release of from which are carried out by the Government of the Russian Federation |
To the subdivision of the personnel service of the federal state body for the prevention of corruption and other offenses (unless otherwise provided by the regulatory legal act of the federal state body, registered in the prescribed manner) | by persons filling the positions of the federal civil service included in the lists established by the regulatory legal acts of the Russian Federation, certain positions on the basis of an employment contract in organizations created to fulfill the tasks assigned to federal state bodies (with the exception of positions for which the appointment and exemption from carried out by the President of the Russian Federation or the Government of the Russian Federation) |
To the unit for the prevention of corruption and other offenses of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, a state corporation (company), another organization created on the basis of federal law | persons filling positions included in the lists established by the regulations of funds, local regulations of state corporations (companies) and other organizations created on the basis of federal laws |
To the department for the prevention of corruption and other offenses of the Central Bank of the Russian Federation | persons holding positions included in the list approved by the Board of Directors of the Central Bank of the Russian Federation |
29. For employees (employees) the right to send a statement about the impossibility of submitting information about their income, expenses, property and liabilities of a property nature is not provided for by law.
30. For citizens, the right to send a statement about the impossibility of submitting information about themselves, their spouse or minor children is not provided for by law.
II. Filling out a certificate of income, expenses, property and property obligations
31. The form of a certificate of income, expenses, property and liabilities of a property nature was approved by the Decree of the President of the Russian Federation dated June 23, 2014 No. 460 "On approval of the form of a statement of income, expenses, property and liabilities of a property nature and amendments to some acts President of the Russian Federation "(hereinafter referred to as the certificate) and is unified for all persons who are subject to the obligation to provide information.
32. Filling out the certificate by hand involves filling it out on a personal computer (using text editors) or other printing devices, followed by certification with a personal signature on the title side of each sheet. At the same time, it is necessary to control the compliance of the completed form with the authentic text of the annex to the Decree of the President of the Russian Federation of June 23, 2014 No. 460.
33. When filling out certificates using a special software"BK References" (hereinafter - SPO "BK References"), posted on the official website of the President of the Russian Federation and on the Federal Portal of Civil Service and Management Personnel, only the last sheet of the reference is certified with a personal signature.
34. When the information on the absence of certain information is reflected in the relevant sections of the reference, the words "no", "not available" or a dash may be used.
Title page
35. When filling out the cover page of the certificate, it is recommended to pay attention to the following:
1) the surname, name and patronymic of a citizen, employee (employee) submitting information, are indicated (in the nominative, genitive, dative cases) in full, without abbreviations, in accordance with the identity document. If information is provided in relation to a family member, then his surname, first name and patronymic, indicated immediately after the type of relationship is underlined, are given in the genitive case. The surname, name, patronymic indicated after the words "about property belonging to" are given in the dative case.
If information is provided in relation to a minor child under 14 years of age, then on the title page of the certificate, after underlining the type of family ties, instead of a passport, the child's surname, first name, patronymic in the genitive case, as well as the series, number of the birth certificate, date of issue, etc. the authority that issued this certificate.
For certificates filled out using the open source software "BK Certificate" the surname, name and patronymic of a citizen, employee (employee) and family member are indicated only in the nominative case.
Surname, name and patronymic should be indicated in full, without abbreviations
2) the date of birth (year of birth) is indicated in accordance with the entry in the identity document;
3) the place of service (work) and the position to be replaced (occupied) are indicated in accordance with the order of appointment and the service contract (labor contract). If the name of the position to be replaced (occupied) has changed during the reporting period, the position replaced (occupied) on December 31 of the reporting year is indicated. When filling out a certificate by a citizen who does not carry out labor activities in the prescribed manner, claiming to fill a vacant position, the column place of service (work) indicates: "temporarily not working, claiming to fill" name of the position ";
4) if there are several places of work, the main place of work is indicated on the title page, i.e. the organization in which the work book is located. When filling out a certificate by a person filling a municipal position on a non-permanent basis, the municipal position is indicated;
5) the address of the place of registration is indicated as of the date of submission of the certificate on the basis of an entry in the passport or other document confirming registration at the place of residence (name of the subject of the Russian Federation, district, city, other settlement, street, house and apartment number, postal code) ... If there is a temporary registration, its address is indicated in brackets. In the absence of permanent registration, a temporary registration is indicated (according to the passport). If an employee (employee), citizen, member of his family does not live at the address of the place of registration, the address of actual residence is indicated in brackets.
It is recommended to indicate the insurance number of the individual personal account (SNILS) for certificates filled out using the open source software "BK Reference".
Section 1. Information on income
36. When filling out this section of the certificate, one should not be guided by the content of the term "income" as defined in article 41 of the Tax Code of the Russian Federation, since for the purpose of presenting information, "income" means any cash receipts of an employee (employee), citizen, his wife (spouse) , minor children in cash or cashless form that took place in the reporting period. The income received, including at the main place of work, is indicated without deduction of personal income tax.
"Income" means any cash or non-cash receipts that took place in the reporting period
Income at the main place of work
37. This line shall indicate the income received by the employee (employee) in the state body (organization) in which he is filling the position during the period of submission of information. The indication is the total amount of income contained in certificate No. 2-NDFL issued at the place of service (work) (column 5.1 "Total amount of income").
38. In the event that the filling of a public position, admission to the state (municipal) service, employment in the organization took place in the reporting period (change of the main place of work), the income received at the previous place of service (work) is indicated in the line "other income ". In this case, the previous place of work is indicated in the column "type of income".
Features of filling out this section by certain categories of persons
39. Submission of information regarding a person registered as an individual entrepreneur applying special tax regimes:
1) when applying the taxation system in the form of a single tax on imputed income for certain types of activities (UTII), the amount of imputed income is indicated as "income";
2) when applying the simplified taxation system (STS):
if the object of taxation is "income", then the amount of income received for taxable period (the tax base), which must be specified in tax return on the tax paid in connection with the use of the simplified tax system;
if the object of taxation is “income reduced by the amount of expenses”, then the amount of income received for the tax period, which is to be indicated in the tax return for tax paid in connection with the use of the simplified tax system, is indicated as “income”.
In this case, the employee (employee) can provide explanations on the merits of the income from entrepreneurial activity received by him or his family members, and attach them to the certificate.
40. When filling out this section by a person filling a municipal position on a non-permanent basis, the income at the main place of work is indicated.
Income from teaching and research activities
41. This line indicates the amount of income from teaching activities (the amount of income contained in certificate No. 2-NDFL issued at the place of teaching) and income from scientific activities (income received as a result of concluded R&D contracts and for the provision of paid services in the field of intellectual activity, from the publication of articles, teaching aids and monographs, from the use of copyright or other related rights, etc.).
42. If the pedagogical or scientific activity was an activity at the main place of work (for example, the spouse of an employee (employee), a citizen, or the citizen himself worked as a teacher in an educational organization in the reporting period), then information on the income received from her should be indicated in the column "Income from the main place of work ", and not in the column" Income from teaching and research ".
Income from other creative activities
43. This line indicates the amount of income received in various areas of creative activity (technical, artistic, journalistic, etc.), including income from the creation of literary works (their publication), photographic works for printing, works of architecture and design, works of sculpture , audiovisual works (video, television and film), musical works, fees for participation in filming, etc.
44. The amounts received in the form of grants provided to support science and education, culture and art in the Russian Federation from international and other organizations, in the form of international (and other) awards for outstanding achievements in the field of science and technology, literature and art, education, culture, etc.
Income from deposits with banks and other credit institutions
45. This line shall indicate the total amount of income received (accrued) in the reporting period in the form of interest on any deposits (accounts) in banks and other credit institutions, regardless of their type and currency, as well as income from deposits (accounts), closed in the reporting period. The term of the deposit and the frequency of interest accrual on it should be taken into account.
46. Information on the availability of relevant bank accounts and deposits is indicated in section 4 of the certificate "Information on accounts with banks and other credit organizations".
Particular attention should be paid to the storage of documents related to deposits (accounts) in a bank or other credit institution, closed during the period from the reporting date to the date of submission
47. Income received in foreign currency is indicated in rubles at the exchange rate of the Bank of Russia on the date of receipt of the income.
48. The date of receipt of income on deposits in banks in foreign currency is the day of payment of income, or its accrual (capitalization), including the day of transfer of income to the account of the employee (employee) or on his behalf to the account of third parties.
49. Information on the official exchange rates for a given date, set by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: http://www.cbr.ru/currency base / daily.aspx.
In case of repeated receipt of income on deposits in foreign currency for the reporting period, income is calculated by summing up the income received, converted into rubles at the rate set by the Bank of Russia, for each date of their receipt.
51. Particular attention should be paid to the storage of documents related to deposits (accounts) in a bank or other credit institution, closed in the period from the reporting date to the date of submission of information. Due to the fact that as of December 31 of the reporting year, the account was opened, but at the time of filling out the certificate, the account was closed, the credit institution may refuse to provide information regarding such an account.
Income from securities and interests in commercial organizations
52. This line shall indicate the amount of income from securities and participation interests in commercial organizations, including when owning an investment fund, including:
1) dividends received by an employee (employee), a member of his family - a shareholder (participant) from an organization in the distribution of profit remaining after taxation (including in the form of interest on preferred shares) on shares (shares) owned by a shareholder (participant) in proportion shares of shareholders (participants) in the authorized (joint-stock) capital of this organization;
2) income from operations with securities, including income from the redemption of savings certificates, which is expressed in the amount of the financial result. Zero or negative income (zero or negative financial result) is not indicated in the certificate. The securities themselves are indicated in section 5 of the certificate "Information on securities" (if, as of the reporting date, an employee (employee), a member of his family possessed such securities).
Zero and negative income from operations with securities is not indicated in the certificate
Other income
53. This line indicates incomes that were not reflected in lines 1-5 of the certificate.
So, for example, in the line other incomes can be indicated:
1) pension;
2) additional payments to pensions paid in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation. Information on the amount of additional payments made can be obtained from the territorial body of the Pension Fund of the Russian Federation at the location of the pension file or from the social protection bodies of the constituent entity of the Russian Federation;
3) all types of benefits (benefits for temporary incapacity for work, for pregnancy and childbirth, lump sum women registered with medical institutions in the early stages of pregnancy, a lump sum at the birth of a child, monthly allowance childcare, social allowance for burial, etc.), if these payments were not included in the 2-NDFL certificate issued at the place of service (work);
4) state certificate for maternity (family) capital (if in the reporting period this certificate or part of it was sold);
5) the amounts due to the child as alimony, pensions, benefits (these funds are indicated in the certificate of one of the parents). If the indicated amounts are paid by transferring funds to a bank account opened in the name of a minor child, then such information is reflected in the certificate of the minor child in the column "Other income" in section 1 of the certificate and in section 4 "Information on bank accounts and other credit institutions "reference);
6) scholarship;
7) a one-time subsidy for the purchase of residential premises (if in the reporting period cash transferred from account No. 40302 to the seller's account) and other similar payments, for example, funds received by a participant in the accumulation and mortgage system housing military personnel, or received in the form of a one-time social benefits to pay off part of the cost of construction or purchase of housing (if in the reporting period the funds of this payment were transferred to the account of the employee (employee) or his spouse);
8) income received from renting or other use real estate, vehicles, including income received from property transferred to trust (trust);
9) income from the sale of immovable property, vehicles and other property, including in the case of the sale of said property to family members or other relatives. In this case, it is recommended to indicate the type and address of the sold real estate, the type and brand of the sold vehicle (including in the case of offsetting the cost of the old vehicle into the cost when buying a new one under trade-in agreements. For example, an employee (employee), a member of his family purchased a new car at a car dealership in the reporting year for 900.0 thousand rubles, while during the purchase the car dealership estimated the old car of an employee (employee), a member of his family at 300.0 thousand rubles and took these funds into account as a contribution when buying a new car. The remaining amount is paid by an employee (employee), a member of his family to a car dealership. The amount of 300.0 thousand rubles is income and must be indicated in the line "Other income";
10) income from part-time employment contracts. In this case, it is recommended to indicate the name and legal address the organization from which the income was received;
11) monetary funds received in the form of interest when redeeming savings certificates, if they are not indicated in the line "Income from securities and shares of participation in commercial organizations";
12) remuneration under civil law contracts, if given income is not listed on line 2 of this section of the Help. In this case, it is recommended to indicate the name and legal address of the organization from which the income was received;
13) income received from the use of pipelines, power transmission lines (PTL), fiber-optic and (or) wireless communication lines, other means of communication, including computer networks (if there is income from the use of these facilities, the corresponding facilities must be indicated in section 3.1 "Real estate" in the line "Other real estate");
14) interest on debt obligations;
15) funds received as a gift or inheritance;
16) compensation for harm caused by injury or other damage to health;
17) payments related to destruction (death) paid to heirs;
18) insurance payments at the onset insured event, including reimbursement of a deposit (s), other related payments, for example, a forfeit for late fulfillment of obligations to pay insurance compensation etc.;
19) payments related to dismissal (compensation for unused vacation, the amount of payments of average monthly wages, severance pay, payments through the Social Insurance Fund of the Russian Federation, etc.), if these payments were not included in the 2-NDFL certificate at the place of service (work);
20) funds received as charitable assistance for the purchase of medicines, payment medical services and for other purposes. If, to receive them, an account was opened in the name of an employee (employee), his spouse or a minor child, then the information about the account must also be reflected in section 4 of the certificate;
21) the amount of full or partial compensation to employees and (or) members of their families, former employees who quit in connection with retirement due to disability or old age, disabled people, the cost of purchased vouchers, as well as the amount of full or partial compensation for vouchers for children who have not reached of an adult age, in the case of issuing cash instead of the presented vouchers without the subsequent submission of a report on their use, etc.;
22) compensation payments to an employee (employee) to his spouse (for example, an unemployed able-bodied person caring for a disabled person, for the elderly, etc.);
23) winnings in lotteries, sweepstakes, contests and other games;
24) income of members of trade union organizations received from these trade union organizations;
25) income from the sale of property received by cash on delivery. If the parcel sent the results of pedagogical and scientific activities, the income is indicated in line 2 of section 1 of the certificate, the results of other creative activities - in line 3 of the specified section of the certificate;
26) remuneration received in the implementation of guardianship or trusteeship on a reimbursable basis;
27) income received by an individual entrepreneur (indicated in accordance with the accounting (financial) statements or in accordance with these Methodological Recommendations);
28) cash payments received at the awarding of certificates of honor and awards of the federal government agencies, state bodies of the constituent entities of the Russian Federation, municipalities, local self-government bodies, which are not included in the 2-NDFL certificate received at the main place of service (work);
29) monetary funds in non-cash form received as payment for services or goods;
30) funds paid for the performance of state or public duties (for example, jurors, members of election commissions, etc.);
31) income received under contracts of assignment of rights of claim to real estate objects under construction;
32) other similar payments.
54. The form of the certificate does not provide for the indication of goods, services received in kind.
55. Taking into account the purposes of anti-corruption legislation, line 6 "Other income" does not indicate information on monetary funds related to reimbursement of expenses incurred by an employee (employee), his spouse (spouse), a minor child, including those related to:
1) with business trips;
2) with payment of travel and baggage transportation to the place of vacation use and back, including provided to persons working and living in areas Far north and localities equated to them;
3) with compensation for expenses associated with relocation to another locality in the event of rotation and (or) transfer to another authority, as well as with the lease (sub-lease) of living quarters by an employee appointed by rotation to a body located in another locality within the Russian Federation ;
4) with the payment of the cost and (or) the issuance of the due in-kind allowance, as well as the payment of monetary funds in return for this allowance;
5) with the purchase of travel documents for the performance of official (official) duties;
6) with payment for utilities and other services, rented premises;
7) with the payment of parental fees for attending a preschool educational institution;
8) with the execution of a notarized power of attorney, postage, the costs of paying for the services of a representative (reimbursed by a court decision);
9) with reimbursement of expenses for professional development;
10) with the transfer of funds between their bank accounts, as well as with the transfer to your bank account of previously withdrawn funds from another, for example, a salary account;
11) with the transfer of funds between the bank accounts of spouses and minor children;
12) with the return of funds under a failed purchase and sale agreement.
Also, information about the funds received is not indicated:
13) in the form of social, property tax deduction;
14) from the sale of various types of gift certificates (cards) issued by trade enterprises;
15) as bonus points ("cashback service"), bonuses on accumulative discount cards accrued by banks and other organizations for the use of their services, including in the form of cash;
16) as a refund of value added tax paid when shopping abroad, using Tax-free checks;
17) as a reward to donors for donated blood, its components (and other assistance), subject to paid donation;
18) in the form of loans, borrowings. If the amount of a loan is equal to or exceeds 500,000 rubles, then this financial obligation is subject to indication in section 6.2 of the certificate.
The form of the certificate does not provide for the indication of goods, services received in kind
Section 2. Information on expenses
56. This section of the certificate is filled in only if, in the reporting period, an employee (employee), his wife (spouse) and minor children made a transaction (transactions) to acquire a land plot, other real estate object, a vehicle, securities, shares (shares participation, shares in the authorized (share) capital of organizations), and the amount of such a transaction or the total amount of transactions performed exceeds the total income of this person and his spouse for the last three years preceding the reporting period. For example, when submitting information in 2017, information on transactions completed in 2016 is reported.
Information on expenses is filled in only if the transaction amount exceeds the total income of the person and his spouse for the last 3 years preceding the reporting period
57. Citizens entering the service (work) do not fill in the section "Information on expenses".
58. When calculating the total income of an employee (employee) and his spouse (spouse), the income received by them for the three calendar years preceding the year of the transaction is summed up. For example, when presenting information about transactions made in 2016, the income of an employee (employee) and his spouse (spouse) received in 2013, 2014 and 2015 is summed up. The total income of an employee (employee) and his spouse (spouse) is calculated regardless of the position he replaces during the three indicated years, as well as regardless of the place of public service, employment (in the territory of the Russian Federation, abroad). The income of a minor child is not included in the calculation of total income.
59. If information on expenses is provided, for example, for 2016 and as of December 31, 2016 the employee (employee) was not already married, then the calculation of the total income is carried out only on the basis of the employee's (employee's) income ... At the same time, the income of the former spouse of an employee (employee), a minor child may be indicated in the certificate as a source of receipt of funds at the expense of which the property was acquired. To confirm it, the certificates of the spouse, minor children, who presented themselves as an employee (employee) during the period of being married (for 2013, 2014, 2015), can be considered.
60. The use of funds provided by the state for the acquisition of immovable property (for example, a one-time subsidy for the acquisition of residential premises, funds received by a participant in the accumulation and mortgage system of housing for military personnel) does not relieve the employee (employee), his spouse from the obligation provide information on expenses (provided that the transaction was completed in the reporting period and the transaction amount or the total amount of transactions performed exceeds the income of the employee (employee) and his spouse (spouse) for the last three years preceding the transaction).
61. This section is not completed in the following cases:
1) in the absence of legal grounds for submitting information about expenses (for example, property or property rights not provided for by Federal Law No. 230-FZ of December 3, 2012) were acquired;
2) a land plot, another real estate object, a vehicle, securities, shares (participation interest, share in the authorized (joint) capital of the organization) were acquired as a result of a gratuitous transaction (inheritance, donation). Moreover, such property is reflected in the relevant sections of the certificate;
3) a certificate of state registration of the right to immovable property was received without completing a transaction for the acquisition of this property (for example, the construction of a residential building on a land plot).
62. When filling out the column "Type of property acquired", for example, a land plot for running a personal subsidiary, summer cottage, truck farming, gardening, individual garage or individual housing construction is indicated. For a real estate object, it is recommended to indicate its location (address) and area. For a vehicle, it is recommended to indicate the type, make, model of the vehicle, and the year of manufacture. For securities, it is recommended to indicate the type of security, information about the person who issued it (for legal entities - name, organizational and legal form, location).
63. When filling out the column "Source of funds from which the property was acquired"
the name of the source of funds and the amount of income received for each of the sources should be indicated.
1) income at the main place of work of an employee (employee), his spouse (spouse);
2) income from other activities permitted by law;
3) income from deposits in banks and other credit institutions;
4) savings for previous years;
5) inheritance;
8) mortgage;
9) other credit obligations;
10) income from the sale of property;
11) income from renting out property;
12) a one-time subsidy for the purchase of housing and other similar payments, for example, funds received by a participant in the accumulation and mortgage system of housing provision for military personnel;
13) funds of maternity (family) capital;
14) other types of income.
65. In this case, an employee (employee) in a free form can clarify the circumstances of receiving income and the amounts received from this source. For example, for income from other paid activities (in addition to the main place of work), organizations where the person worked part-time may be indicated; for the inheritance, the person from whom it was received may be indicated; for a mortgage, the organization with which the mortgage agreement was concluded, and the details of such an agreement may be indicated.
66. The column "Grounds for the acquisition of property" indicates the details of the certificate of state registration of ownership of real estate and / or the registration number of the entry in the Unified State Register of Rights to Real Estate and Transactions with It (USRR). The name and details of the document that is the basis for acquiring ownership of immovable property (purchase and sale agreement, exchange agreement, court decision, etc.) are also indicated. In the case of acquiring other property (for example, a vehicle, securities) - the name and details of the document that is the legal basis for the emergence of ownership. A copy of the document is attached to the reference.
67. Features of filling out the section "Information on expenses":
When several contracts for participation in shared construction are concluded in the reporting period, the total amount paid under all contracts is taken into account
1) the acquisition of real estate through participation in shared construction. Object details shared construction, in respect of which an agreement for participation in shared construction has been concluded, are reflected in the information on expenses if the amount paid during the reporting period under the specified agreement exceeds the total income of the employee (employee) and his spouse (spouse) for the last three years preceding the transaction.
When several contracts for participation in shared construction are concluded in the reporting period, the total amount paid under all contracts is taken into account.
If the amount paid under the agreement (agreements) does not exceed the total income of the employee (employee) and his spouse (spouse) for the last three years preceding the transaction (transactions), information on the financial obligations under the agreement (agreements) on the reporting date shared construction is subject to reflection in subsection 6.2 of the reference "Time liabilities of a financial nature". In this case, it does not matter whether the loan agreement was concluded with a bank or another credit institution for payment under the specified agreement.
In practice, cases are widespread when the period from the date of payment in full of funds in accordance with the contract equity participation before signing by the parties deed of transfer or another document on the transfer of a shared construction object and its state registration may take more than a year. In this regard, information on the property obligations of the developer to a participant in shared construction, which, in accordance with the equity participation agreement, fulfilled obligations to pay the full cost of the object to be transferred, shall be reflected in subsection 6.2 of the reference. After a person participating in shared construction has carried out state registration of ownership of immovable property acquired on the basis of an equity participation agreement, information about this property shall be indicated in subsection 3.1 of the certificate;
2) the acquisition of real estate through participation in a cooperative. The obligation to provide information on expenses arises if a person has made a transaction (transactions) for the acquisition of immovable property under a contract for the sale and purchase of a share (part of a share), the amount of which (which) exceeds the income of an employee (employee) and his spouse (spouse) for three the last years preceding the year in which the transaction (transactions) was made;
3) purchase of securities. One (each) transaction of purchase and sale of securities should be considered an action resulting in the ownership of the corresponding securities purchased personally or through a representative (broker) within the established limit on the amount of transactions made.
Section 3. Information about property
Subsection 3.1 Immovable property
68. The concept of real estate is established by Article 130 of the Civil Code of the Russian Federation. According to this article, immovable things (immovable property, real estate) include land, subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of unfinished construction. Other property (for example, boreholes, power lines, communication lines, etc.) can also be classified as immovable things by law.
69. When filling out this subsection, indicate all real estate belonging to an employee (employee), family member on the right of ownership, regardless of when they were acquired, in which region of the Russian Federation or in which state they are registered.
The concept of real estate is established by article 130 of the Civil Code of the Russian Federation
70. A person after the transfer of ownership, but before state registration of ownership is legal owner property on the basis of Article 305 of the Civil Code of the Russian Federation.
71. The directive also applies to immovable property received by way of inheritance (issued a certificate of the right to inheritance) or by a court decision (entered into force), the ownership of which is not registered in the prescribed manner (registration in Rosreestr has not been carried out).
72. Each real estate object, to which the right of ownership is registered, is indicated separately (for example, two land plots located nearby and united by one fence are indicated in the certificate as two land plots, if each plot has a separate document of ownership, etc. .).
Filling in the column "Type and name of property"
73. When specifying information about land plots, the type of land plot (share, share) is indicated: for individual garage, housing construction, country house, garden, backyard, vegetable garden and others. Wherein:
1) garden land plot - a land plot provided to a citizen or acquired by him for the cultivation of fruit, berry, vegetable, melon or other agricultural crops and potatoes, as well as for recreation;
2) a garden land plot - a land plot provided to a citizen or acquired by him for the cultivation of berries, vegetables, melons and gourds or other crops and potatoes (with or without the right to erect a non-capital residential building and utility buildings and structures, depending on the permitted use of the land plot, defined during the zoning of the territory);
3) suburban land plot - a land plot provided to a citizen or acquired by him for the purpose of recreation (with the right to erect a residential building without the right to register residence in it or a residential building with the right to register residence in it and economic buildings and structures, as well as with the right to grow fruit , berries, vegetables, melons or other crops and potatoes).
74. In accordance with Article 2 of the Federal Law of July 7, 2003. No. 112-FZ "On personal subsidiary plots" by personal subsidiary plots is understood as a form of non-entrepreneurial activity in the production and processing of agricultural products. At the same time, for maintaining personal subsidiary plots a land plot within the boundaries of an inhabited locality (household plot of land) and a plot of land outside the boundaries of an inhabited locality (field land plot) can be used. The household land plot is used for the production of agricultural products, as well as for the construction of a residential building, industrial, household and other buildings, structures, structures in compliance with town planning regulations, construction, environmental, sanitary and hygienic, fire safety and other rules and regulations. The field land plot is used exclusively for the production of agricultural products without the right to erect buildings and structures on it.
75. With regard to land plots for individual housing construction, it should be borne in mind that the object of individual housing construction is a detached residential building with no more than three floors, intended for the residence of one family (part 3 of Article 48 Urban Development Code Russian Federation).
76. The land plot under an apartment building, as well as under overground or underground garage complexes, including multi-storey ones, is not subject to indication.
77. If you own a residential, summer cottage or garden house, which are indicated in paragraph 2 of this section, the corresponding land plot on which it is located (for individual housing construction, summer cottage or garden) must be indicated. This land plot, depending on the existence of a registered ownership right, is subject to indication in section 3.1 "Property in ownership" or 6.1 "Property in use".
78. When filling out point 3 "Apartments", information about it is accordingly entered, for example, a 2-room apartment.
79. In line 4 "Garages" information on organized storage places for vehicles - "garage", "parking place" and others, shall be indicated on the basis of a certificate of registration of ownership (another document of title). The land plot on which the garage is located, depending on the existence of a registered ownership right, is subject to indication in section 3.1 "Real estate" or 6.1 "Real estate in use".
80. The column "Type of ownership" indicates the type of ownership of the property (individual, common joint, common share).
81. In accordance with the Civil Code of the Russian Federation, property belongs to persons on the basis of the right of common ownership if it is owned by two or more persons. In this case, the property can be in common ownership with the determination of the share of each of the owners in the ownership right (share ownership) or without determination of such shares (joint ownership).
82. When filling out a certificate for joint ownership, other persons who own the property are additionally indicated (last name, first name and patronymic of an individual or the name of an organization). For shared ownership, the share of the person whose property information is being submitted is additionally indicated.
83. The location (address) of immovable property is indicated in accordance with the documents of title.
The address of the real estate is indicated in accordance with the documents of title
84. If the owner of the immovable property is an individual, then the following shall be indicated:
2) a constituent entity of the Russian Federation;
4) city, other inhabited locality (village, settlement, etc.);
5) street (avenue, lane, etc.);
6) the number of the house (ownership, site), building (structure), apartment.
85. If the immovable property is located abroad, then it is indicated:
1) the name of the state;
2) settlement (another unit of administrative-territorial division);
3) postal address.
86. The area of the immovable property is indicated on the basis of documents of title. If real estate belongs to an employee (employee) on the basis of joint ownership (without defining shares) or shared ownership, the total area of this object is indicated, and not the area of the share.
87. Information about real estate owned by the right of common shared ownership in an apartment building is not subject to indication in the certificate.
Basis of acquisition and sources of funds
88. For each immovable property, the details of the certificate of state registration of ownership of immovable property and / or the registration number of the entry in the Unified State Register of Rights to Immovable Property and Transactions with it (USRR) are indicated. The name and details of the document that is the basis for acquiring ownership of immovable property (purchase and sale agreement, barter agreement, donation agreement, certificate of the right to inheritance, court decision, etc.) are also indicated.
89. If the right to real estate arose before the entry into force of the Federal Law of July 21, 1997 No. 122-FZ "On state registration of rights to real estate and transactions with it", a certificate of state registration of ownership and / or an entry in the USRR in the manner prescribed by this Law, the existing documents of title are indicated, confirming the basis for the acquisition of ownership (for example, the resolution of the City Executive Committee No. of 03/15/1995 No. 1-345 / 95 on the transfer of real estate into ownership, etc.) ...
90. It is imperative to indicate the correct, official name of the documents with the appropriate details, for example: Certificate of state registration of law 50 776723 dated March 17, 2010, Record in the USRR 50-50-23 / 092/2009069, sale and purchase agreement dated February 19, 2010 g, etc.
91. The obligation to provide information about the source of funds at the expense of which the property located outside the territory of the Russian Federation was acquired applies only to the persons specified in part 1 of Article 2 of the Federal Law of May 7, 2013 No. 79-FZ "On the prohibition of certain categories persons to open and have accounts (deposits), keep cash and valuables in foreign banks located outside the territory of the Russian Federation ", namely for persons replacing (occupying):
1) public office of the Russian Federation;
2) the positions of the first deputy and deputies of the Prosecutor General of the Russian Federation;
3) positions of members of the Board of Directors of the Central Bank of the Russian Federation;
4) public offices of the constituent entities of the Russian Federation;
5) positions of the federal civil service, the appointment and release from which are carried out by the President of the Russian Federation, the Government of the Russian Federation or the Prosecutor General of the Russian Federation;
6) positions of deputy heads federal bodies executive power;
7) positions in state corporations (companies), foundations and other organizations created by the Russian Federation on the basis of federal laws, the appointment and release from which are carried out by the President of the Russian Federation or the Government of the Russian Federation;
8) the positions of heads of urban districts, heads of municipal districts, heads of other municipalities, acting as heads of local administrations, heads of local administrations;
9) deputies of representative bodies of municipal districts and urban districts, exercising their powers on a permanent basis, deputies filling positions in representative bodies of municipal districts and urban districts;
10) the spouse (s) and minor children of the persons specified in this paragraph;
11) positions of the federal civil service, positions of the civil service of the constituent entities of the Russian Federation, positions in the Central Bank of the Russian Federation, state corporations (companies), funds and other organizations created by the Russian Federation on the basis of federal laws, individual positions on the basis of an employment contract in organizations, created to fulfill the tasks assigned to federal state bodies, the exercise of powers for which provides for participation in the preparation of decisions affecting the sovereignty and national security of the Russian Federation, and which are included in the lists established, respectively, by regulatory legal acts of federal state bodies, state bodies of the constituent entities of the Russian Federation , regulations of the Central Bank of the Russian Federation, state corporations (companies), funds and other organizations created by the Russian Federation on the basis of the federal ral laws (for the spouse (s) and minor children of the persons specified in this subparagraph, the above prohibition does not apply);
Information about the above source is displayed in the certificate annually, regardless of the year of purchase of the property.
12) other persons in the cases provided for by federal laws.
92. The obligation to provide information about the source of funds at the expense of which the real estate was acquired applies only to property located exclusively outside the territory of the Russian Federation.
Information about the above source is displayed in the certificate annually, regardless of the year of purchase of the property.
Subsection 3.2 Vehicles
93. This subsection contains information about vehicles owned, regardless of when they were acquired, in which region of the Russian Federation or in which state they are registered. Vehicles transferred for use under a power of attorney, hijacked, pledged by a bank, completely unusable, removed from registration, etc., the owner of which is the employee (employee), his family members, are also subject to indication in the certificate ...
This subsection indicates information about vehicles owned, regardless of when they were purchased, in which region or in which state they are registered.
94. Changes in the registration data on the owner of transactions aimed at alienation of registered vehicles are carried out on the basis of an application by the new owner (clause 6 of the Rules for the registration of motor vehicles and trailers for them in the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation, approved by order of the Ministry of Internal Affairs of the Russian Federation dated November 24, 2008 No. 1001 "On the procedure for registering vehicles" (as amended by the order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605).
95. If the vehicle as of the reporting date was registered to an employee (employee), a member of his family (these persons were the owners of the vehicle), then it should be reflected in this subsection of the certificate. If on the reporting date the vehicle has already been alienated and registered in the name of the buyer, then it should not be reflected in subsection 3.2 of the certificate. At the same time, in section 1 of the certificate, you should indicate the income from the sale of the vehicle, including under the "trade-in" scheme.
96. When filling out the "Place of registration" column, the name of the internal affairs body that carried out the registration of the vehicle is indicated, for example, the Ministry of Internal Affairs of the Ministry of Internal Affairs of Russia No. 2 of the Main Directorate of the Ministry of Internal Affairs of Russia for Moscow, the OGIBDD of the Ministry of Internal Affairs of the Russian Federation "Shalinsky", the OGIBDD of the Ministry of Internal Affairs of the Russian Federation for the Novolyalinsky District , 3 dep. MOTOTRER STSI ATC for the Central Administrative District of Moscow, etc. The specified data are filled in according to the vehicle registration certificate.
97. A similar approach should be followed when indicating in this subsection water and air transport.
98. On line 7 "Other vehicles"trailers registered in accordance with the established procedure are to be indicated.
Section 4. Information on accounts with banks and other credit institutions
99. This section of the reference reflects information on all accounts opened as of the reporting date, regardless of the purpose of their opening and use, including:
1) accounts containing funds belonging to an employee (employee), a member of his family (or the rights to which belong this person), while this employee (employee), a member of his family is not a client of the bank (including an individual investment account);
3) accounts opened during the existence of the USSR;
4) accounts opened for loan repayment;
5) plastic card accounts, for example, various types of social cards ( social card Muscovite, student's social card, student's social card), plastic cards for enrolling pensions, credit cards;
6) accounts (deposits) in foreign banks located outside the Russian Federation.
If there are funds (deposits) in foreign banks located outside the territory of the Russian Federation, which are subject to closure, it is recommended to attach a copy of the application submitted to the relevant commission about the impossibility of fulfilling the requirements of Federal Law No. 79-FZ dated May 7, 2013.
This section reflects information on all accounts opened as of the reporting date, regardless of the purpose of their opening and use.
100. This section does not provide information on accounts with banks and other credit institutions that are closed as of the reporting date.
101. A special electoral account opened in accordance with Federal Law No. 67-FZ of June 12, 2002 "On Basic Guarantees of Electoral Rights and the Right to Participate in a Referendum of Citizens of the Russian Federation" is not subject to indication.
102. Information on plastic card accounts must be indicated even in cases of expiration of these cards (their blocking), if the account of this card was not closed by the bank or other credit organization upon a written application from the cardholder.
Information on plastic card accounts must be specified even in cases of expiration of these cards
103. Information on the presence of an impersonal metal account (including the type of account and the metal in which it is opened) is also subject to the indication in this section of the certificate. Depersonalized metal account - an account opened by a credit institution for accounting for precious metals without specifying individual characteristics and carrying out operations to attract and place them (clause 2.7 of the Regulations on the performance of transactions with precious metals by credit institutions on the territory of the Russian Federation and the procedure for conducting banking operations with precious metals, approved by the Central Bank of the Russian Federation dated November 1, 1996, No. 50).
104. The reflection of grams of precious metal in ruble equivalent is carried out similarly to accounts opened in foreign currency. The balance on the unallocated metal account is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.
105. Information about the discount prices for refined precious metals, established by the Central Bank of the Russian Federation, is available on its official website: http://www.cbr.ru/hdbase/?PrtId=metall base new. These accounting prices are used for accounting purposes in credit institutions.
106. Employees (employees) who are holders of salary cards indicate them in this section, reflecting, respectively, the name and address of the bank or other credit organization, the type and currency of the account, the date of opening the account and the balance on the card as of December 31 of the reporting year. Check salary card usually current.
Credit cards, cards with overdraft
107. If you have a credit card, the relevant data (name and address of the bank or other credit organization, type and currency of the account, date of opening the account) are indicated in section 4 and are reflected in the certificate of the person for whom the loan agreement is drawn up. Given that the funds on a credit card reflect the obligations of its holder to credit institution, and not the amount on the account, in the column "account balance" zero "0" is indicated.
108. Funds deposited by the holder on a credit card and not "written off" by the bank or credit institution before December 31 or another reporting date on account of the outstanding debt are indicated in the certificate as belonging to the holder, ie. positive balance.
109. The information about the card with overdraft is reflected in the same way. If the overdraft funds have been used, the balance on this account as of the reporting date is indicated as zero "0".
110. If the debt on a credit card or overdraft is more than 500,000 rubles, then the financial obligation arising in this regard must be indicated in subsection 6.2 of the certificate.
Account type and currency
111. The types of bank accounts are determined by the Instruction of the Bank of Russia No. 153-I dated May 30, 2014 "On opening and closing bank accounts, deposit accounts, deposit accounts".
112. According to this Instruction individuals the following types of accounts are opened (table No. 5):
Current accounts | Opened to individuals for performing transactions not related to entrepreneurial activity or private practice |
---|---|
Opened, respectively, to individuals and legal entities for accounting for funds placed with banks in order to receive income in the form of interest, accrued on the amount of funds placed | |
Settlement accounts | Opened to legal entities that are not credit institutions, as well as individual entrepreneurs or individuals who are engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation to carry out transactions related to entrepreneurial activity or private practice. Current accounts are opened for representative offices of credit institutions, as well as for non-profit organizations to carry out transactions related to the achievement of the goals for which non-profit organizations were created |
Deposit accounts | Opened to the trustee to carry out operations related to the trust management activities |
Special bank accounts, including special bank accounts of bank paying agent, bank payment subagent, paying agent, vendor, merchant bank account, clearing bank account, payment system guarantee fund account, nominal account, escrow account, collateral account, debtor's special bank account | Opened to legal entities, individuals, individual entrepreneurs, individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, in the cases and in the manner established by the legislation of the Russian Federation for carrying out the operations of the corresponding type provided for by it |
Deposit accounts of courts, divisions of the bailiff service, law enforcement agencies, notaries | They are opened, respectively, to courts, divisions of the bailiff service, law enforcement agencies, notaries for crediting funds received at a temporary disposal, when they carry out activities established by the legislation of the Russian Federation and in cases established by the legislation of the Russian Federation |
113. To obtain reliable information about the date of opening an account with a bank (other credit organization), the type of such an account, you should contact the bank or the relevant credit organization. Indication of the date of issue (re-release) plastic card not allowed. The issuance of extracts from personal accounts and attachments to them to the bank's clients is carried out in the manner and terms provided for by the relevant agreement, on paper or in electronic form (via communication channels or using various media) (paragraph 24 of clause 2.1 of Part III of the Appendix to the Regulation Of the Central Bank of the Russian Federation dated July 16, 2012 No. 385-P "On the rules of accounting in credit institutions located on the territory of the Russian Federation").
114. The balance on the account is indicated as of the reporting date. For accounts in foreign currency, the balance is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date. Information on the official exchange rates for a given date, set by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: http://www.cbr.ru/currency base / daily.aspx.
The account balance is indicated as of the reporting date
115. The column "The amount of funds received on the account" is filled in only if the total amount cash receipts to the account for the reporting period exceeds the total income of the employee (employee)
and his spouse for the reporting period and two years preceding it. For example, when submitting information in 2017, the total amount of funds received on the account in 2016 is indicated if this amount exceeds the total income of the employee (employee) and his spouse (spouse) for 2014, 2015 and 2016. In this case, a statement of cash flow for this account during the reporting period.
In this case, in this column, a special note should be made "Extract from _____ No. is attached on the sheet."
For persons specified in these Methodological Recommendations who are starting their labor activity for the first time, for example, after graduating from a higher educational institution, the column "The amount of funds received on the account" is often subject to completion due to insignificant income in previous years.
116. For accounts in foreign currency, the amount is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.
Liquidation of a credit institution
117. If, as of the reporting date, the account holder did not send an application to close the account to the liquidator and he did not receive a notice of closing the account, and no entry was made in the Unified State Register of Legal Entities about the state registration of a credit institution in connection with liquidation, the account is not considered closed, therefore, information about it is subject to indication in this section of the Help.
118. Maintaining the Unified State Register of Legal Entities is carried out by the Federal Tax Service and its territorial bodies. In this regard, for information on making an entry in the specified register, you should contact the Federal tax office or its territorial office for the corresponding extract.
119. This section does not indicate accounts associated with payments for mobile communications services, housing and communal services through the use of remote banking services, information about participation in the program of state co-financing of pensions, operating in accordance with the Federal Law of April 30, 2008 No. 56-FZ "On additional insurance contributions to the funded part labor pension and state support the formation pension savings", as well as information about the placement of funds in various electronic payment systems, for example" Yandex money "," Qiwi wallet ", etc.
Section 5. Information on securities
120. This section contains information about the available securities, shares of participation in the authorized capital of commercial organizations and funds. Income from existing securities is indicated in section 1 "Information on income" (line 5 "Income from securities and interests in commercial organizations").
Subsection 5.1. Shares and other participation in commercial organizations and funds
121. In accordance with the Federal Law of April 22, 1996 No. 39-FZ "On the Securities Market", a share is an equity security that secures the rights of its owner (shareholder) to receive part of the profit of a joint-stock company in the form of dividends, to participate in management of a joint-stock company and for a part of the property remaining after its liquidation. A share is a registered security.
122. The column "Name and legal form of organization" indicates the full or abbreviated official name of the organization and its organizational and legal form (joint stock company, limited liability company, partnership, production cooperative, fund, peasant farm and others).
If the employee (employee) is the founder of the organization, then this information must also be reflected.
If the employee (employee) is the founder of the organization, then this information must also be reflected
123. The authorized capital is indicated in accordance with the constituent documents of the organization as of the reporting date. For authorized capital denominated in foreign currency, the authorized capital is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date. Information about the official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: http://www.cbr.ru/ currency base / daily.aspx.
If the legislation does not provide for the formation of the authorized capital, then "0 rubles."
124. The share of participation is expressed as a percentage of the authorized capital. For joint stock companies, the par value and number of shares are also indicated.
If the legislation does not provide for the formation of the authorized capital, then "0 rubles."
Subsection 5.2. Other securities
125. Securities include a share, a bill, a mortgage, investment share share investment fund, bill of lading, bond, check, savings certificate, and other securities named as such in the law or recognized as such in the manner prescribed by law, as well as securities of foreign issuers.
The state certificate for maternity (family) capital is not a security and is not subject to indication in subsection 5.2 of the certificate.
126. Subsection 5.2 shall indicate all securities by type (bonds, bills of exchange and others), except for the shares specified in Subsection 5.1.
State certificate for maternal capital is not a security and is not subject to indication in subsection 5.2
127. Column "Total value" indicates the total value of securities of this type based on the cost of their acquisition (if it cannot be determined - on the basis of market value or par value). For liabilities denominated in foreign currency, the cost is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date. Information about the official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: http: // www. cbr.ru/currency base / daily.aspx.
Section 6. Information on liabilities of a property nature
Subsection 6.1. Real estate objects in use
128. This subsection indicates real estate (municipal, departmental, rented, etc.) that is in temporary use (not owned) by an employee (employee), his spouse, minor children, as well as the basis for use (agreement lease, actual provision and others).
129. When filling out this subsection, it is required to indicate only those real estate objects that are actually in the use of the employee (employee) or in the use of his family members.
It is not required in the certificate of one of the spouses to indicate all the properties owned by the other spouse, if he (she) does not actually use them.
Section 6 of the certificate indicates real estate that is in temporary use of an employee (employee), his spouse (spouse), minor children
130. This subsection is completed in mandatory those employees (employees), their family members who have temporary registration at the place of service or place of work (for example, in the corresponding constituent entity of the Russian Federation).
131. Including the indication is subject to information about the living quarters (house, apartment, room), non-residential premises, land, garage, etc .:
1) that does not belong to the employee (employee) or members of his family on the basis of the right of ownership or on the right of the employer, but in which the employee (employee), members of his family have a registration (permanent or temporary);
2) where the employee (employee), his family members actually live without concluding a lease agreement, gratuitous use or social employment;
3) occupied under a lease agreement (lease, sublease);
4) employed under social employment contracts;
5) that are in the final stage of construction and may be suitable for living or for use for their intended purpose, but not registered in the prescribed manner by the bodies of Rosreestr, i.e. without a certificate of ownership;
6) belonging on the basis of the right of life-long inheritable possession of a land plot.
132. In this case, the total area of the immovable property in use is indicated.
133. Information about real estate objects in use is indicated as of the reporting date.
134. The column "Type of property" indicates the type of immovable property (land plot, residential building, summer residence, apartment, room, etc.).
135. The column "Type and terms of use" indicates the type of use (rent, free use, etc.) and the terms of use.
136. The column "Basis for use" indicates the basis for use (agreement, actual provision, etc.), as well as details (date, number) of the corresponding agreement or act.
137. This subsection does not indicate real estate that is owned and is already reflected in subsection 3.1 of the certificate. Also, land plots located under apartment buildings are not subject to indication.
138. In the event that an immovable property is in shared ownership of an employee (employee) and his spouse, information that the employee (employee) uses a share of the immovable property owned by his spouse is in subsection 6.1. are not entered.
In this case, these ownership shares should be reflected in subsection 3.1. certificates of the employee (employee) and his wife.
Subsection 6.2. Financial time liabilities
139. This subsection indicates each urgent financial obligation at the reporting date in the amount equal to or exceeding RUB 500,000, the creditor or debtor of which is an employee (employee), his spouse, or a minor child.
140. The column "Content of the obligation" indicates the essence of the obligation (loan, credit and others).
141. In the column "Creditor (debtor)" the second party of the obligation and its legal position v
this obligation (creditor or debtor), his last name, first name and patronymic (name legal entity), the address.
For instance,
1) if an employee (employee), his spouse (spouse) took out a loan from Sberbank of Russia and is a debtor, then in the column "Creditor (debtor)" the second party of the obligation is indicated: the creditor is PJSC "Sberbank of Russia";
2) if an employee (employee), his spouse (spouse) has entered into a loan agreement of funds and is a lender, then the surname, name, patronymic and address of the debtor are indicated in the column "Creditor (debtor)": debtor Ivanov Ivan Ivanovich, Moscow, Leninsky prospect, 8, apt. 1. The basis for the occurrence of an obligation in this case is a loan agreement indicating the date of signing.
142. The column "Grounds for occurrence" indicates the basis for the occurrence of the obligation, as well as the details (date, number) of the corresponding agreement or act.
143. The column "Amount of the obligation / amount of the obligation as of the reporting date" indicates the amount of the principal obligation (without the amount of interest) (ie the amount of the loan, debt) and the amount of the obligation (remaining outstanding debt) as of the reporting date. For liabilities denominated in foreign currency, the amount is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.
If at the reporting date the amount of the obligation was less than 500,000 rubles, then such an obligation is not indicated in the certificate
Information on the official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: http: //www.cbr. ru / currency base / daily.aspx.
144. If at the reporting date the amount of the obligation (the remaining outstanding debt) was less than 500,000 rubles, then such a financial obligation is not indicated in the certificate.
145. The column "Conditions of obligation" shall indicate the annual interest rate of the obligation pledged in the security of the obligation, the property issued to secure the performance of the obligation of the guarantee and surety.
146. Among other things, the following shall be indicated:
1) an agreement on the provision of a loan, including if the person has a credit card with an available overdraft limit (liabilities arising in connection with the existing credit card debt at the end of the reporting period equal to or exceeding RUB 500,000 are indicated);
2) financial lease agreement (leasing);
3) loan agreement;
4) a financing agreement against the assignment of a monetary claim;
5) obligations related to the conclusion of an agreement on the assignment of the right of claim;
6) obligations as a result of causing harm (financial);
7) obligations under the surety agreement (in the event that, as of the reporting date, the debtor does not fulfill or fulfills obligations to the creditor in an inappropriate manner and the relevant obligations have arisen from the surety);
8) obligations to pay alimony (if, as of the reporting date, the amount of unpaid alimony is equal to or exceeds RUB 500,000);
9) obligations to pay rent for renting a residential or non-residential premises(if as of the reporting date the amount of unpaid rent is equal to or exceeds RUB 500,000);
10) other obligations, including those established by a court decision.
147. Separate types urgent financial obligations:
1) participation in the shared construction of a real estate object. Prior to receiving a certificate of state registration of a shared construction object, information on the obligations under the shared construction agreement as of the reporting date shall be reflected in this subsection. In this case, it does not matter whether a loan agreement was drawn up with a bank or other credit institution for payment under the specified agreement.
In practice, there are cases when the period from the date of payment in full of funds in accordance with the equity participation agreement until the parties sign a deed of transfer or other document on the transfer of a shared construction object and its state registration can be more than a year. In this regard, information on the property obligations of the developer as of the reporting date under the equity participation agreement in relation to a participant in shared construction, who, in accordance with the equity participation agreement, fulfilled the obligations to pay the full cost of an apartment in an apartment building, shall be reflected in subsection 6.2 of the reference. In this case, in column 3 of subsection 6.2 of the certificate, the second party of the obligation is indicated: the debtor, the name of the legal entity, the address of the organization with which the equity participation agreement is concluded, the remaining columns are also filled in in accordance with the equity participation agreement according to the links to this section of the certificate, while in the column "Content of the obligation" can reflect that the funds have been transferred to the developer in full.
A similar procedure applies to transactions for participation in the construction of a real estate object, for example, housing cooperatives, preliminary sales and purchase agreements and other forms of participation.
2) mortgage obligations in case of division of the loan amount between the spouses. According to clauses 4 and 5 of Article 9 of the Federal Law of July 16, 1998 No. 102-FZ "On Mortgage (Pledge of Real Estate)", the obligation secured by the mortgage must be named in the mortgage agreement indicating its amount, the basis for its occurrence and the term of performance. In cases where this obligation is based on any agreement, the parties to this agreement, the date and place of its conclusion must be indicated. If the obligation secured by the mortgage is subject to fulfillment in parts, the mortgage agreement must indicate the terms (frequency) of the corresponding payments and their amounts or conditions that make it possible to determine these amounts.
Thus, if in loan agreement, on which the mortgage agreement is based, the loan amount is divided between the spouses, co-borrowers, then in this subsection in column 5 the amount in accordance with this agreement should be reflected in each certificate (employee (employee) and his spouse (spouse)). If in the loan agreement the amount of obligations is not divided, then the entire amount of obligations should be reflected, and in column 6 of the named subsection indicate the co-borrowers.
Document overview
Clarified certain issues related to the presentation of information on income, expenses, property and property-related liabilities for 2016.
A list of persons obliged to submit this data is provided, the grounds and terms for the submission of information are indicated. Please note that if it is impossible to submit information personally, they are sent by mail until midnight on the last day of the deadline.
If an employee holds positions in different organizations and the replacement of these positions entails the obligation to submit the specified data, he submits 2 certificates.
The circle of persons (family members) in respect of whom it is necessary to provide the named information has been determined. Various situations encountered in practice are described. Clarified the order of actions if it is impossible to provide information regarding a family member.
Recommendations are given on how to fill out a certificate of income, expenses, property and property obligations, including with the help of the special software "BK Help" posted on the official website of the President of the Russian Federation and the Federal Portal of Civil Service and Management Personnel.