Certificate of income of a civil servant. Certificate of income, expenses, property of a civil servant

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: in the opinion of the Ministry of Finance, the legislation does not specify the documents that the inspection has the right to demand (letter No. 03-06-06-01/42704 dated 10/14/13). 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 verification, now they are requesting at the time of the end of the verification.

Yes, it has.

When conducting an on-site inspection, the inspectorate has the right to request from the organization any documents (copies of documents) related to the period under review, and the organization is obliged to provide them. At the same time, the inspection has the right, but is not obliged to demand them from the counterparty of the organization. In addition, in accordance with sub. 6 p. 1 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 the court the inappropriateness of submitting such a certificate.

Inspectors may hold the organization liable for failure to provide required documents. The organization can be fined 200 rubles. for each unsubmitted document (). And a responsible employee of the organization, in particular, its head, faces a monetary penalty 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 the available documents from the required ones, and notify the reasons for the absence of some of them.

Rationale

From the recommendation of Oleg Khoroshiy, Head of the Department of Profit Taxation 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 an on-site 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 at the inspectorate (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), 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 of the Tax Code of the Russian Federation.

To request documents, inspectors must send a request to the organization, the form of which is approved (clause 1, article 93 of the Tax Code of the Russian Federation).

The request must include:

• grounds for requesting documents (article of the Tax Code of the Russian Federation);
• the time allotted for the organization to submit documents;
• information about the required documents (their type, names, details, 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 documents are requested (for example, an on-site audit for income tax for 2009).

The inspection can transfer the requirement to the organization in several ways:

• hand over personally against receipt to the legal or authorized representative of the organization (on paper);
• send via telecommunication channels (in electronic form) in accordance with the Procedure approved.

If it is impossible to transfer the demand by these methods, the inspectorate has the right to send it by registered mail. In this case, the requirement to submit documents is considered received by the organization after six working days from the date of sending a registered letter.

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 the inspectorate, as part of an on-site tax audit, require from an organization documents that have already been submitted as part of previous on-site (desk) audits

As a general rule, an organization is not required to resubmit to the inspectorate documents that have already been submitted to it as part of previous on-site (desk) audits or tax monitoring. But there are exceptions to this rule.

The tax inspectorate may re-request documents in the following cases:

• the organization submitted to the inspection the original documents, which were then returned to it;
• the inspection has lost previously submitted documents due to force majeure (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 fulfillment of 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, article 93, clause 6, article 6.1 of the Tax Code of the Russian Federation). The countdown begins on the next day after the day the claim is actually received (clause 2, article 6.1 of the Tax Code of the Russian Federation).

The Inspectorate may send the request in electronic form via telecommunication channels. In this case, the determination of the 10-day period allotted for the preparation and submission of documents has some peculiarities.

Missing the six-day deadline for sending the receipt can have serious consequences. Within 10 working days after the six-day period expires, if the receipt is not sent, the inspection has the right to block the bank account of the organization (subclause 2, clause 3, article 76 of the Tax Code of the Russian Federation).

Organizations that are not required to submit tax returns under the TCS may not respond to requests received in electronic format. Not having received from the organization an electronic receipt of acceptance of the requirement, the inspection will send the requirement on paper. 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 day after the receipt of the paper request. Moreover, if the inspection sent a paper requirement by mail, the date of its receipt by the organization is the sixth day from the date of sending the registered letter (clause 4, article 31 of the Tax Code of the Russian Federation).

Attention: non-fulfillment (late 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, article 93 of the Tax Code of the Russian Federation).

Extension of the deadline 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 inspection), then it can apply for an extension. To do this, within the day following the day of receipt of the requirement to submit documents, the organization should send a written notification to the inspection about the reasons why it does not have time to submit the documents within the prescribed period. In addition to the reasons, the notice must specify 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 inspectorate (his deputy) may extend the deadline for submission of documents or refuse to extend the extension, on which he will make a separate decision. The form of such a decision was approved by order of the Federal Tax Service of Russia dated May 8, 2015 No. MMV-7-2 / 189. The decision must be made within two working days from the date of receipt by the inspection of the 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 submitting documents (refusing to renew) can be transferred to the organization via telecommunication 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 inspection may not satisfy the organization's request for an extension of the deadline for submitting documents (refuse or ignore it). If later the inspection holds the organization liable for the late submission of documents, the court may recognize such treatment as either a mitigating circumstance or a circumstance excluding the organization's guilt in the offense. With such an outcome of the case, the amount of the fine for late submission of documents, provided for by the Tax Code of the Russian Federation, should be reduced by at least two times or eliminated altogether.

Ways of presenting documents

The documents requested by the inspection 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, they must be certified in the prescribed manner. On the copy, you need to make an inscription that confirms compliance with the original document:

• the word "True";
• the name of the position of the person who certified the copy, his personal signature and the transcript of the signature (initials and surname);
• certification date and seal.

The seal for certification of copies of the organization has the right to choose independently (for example, the main seal of the organization).

This procedure is provided for by clause 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 bound document as a whole. The stitched multi-page document must meet the following requirements:

• text and other elements of the document (eg dates, resolutions) are readable;
• when reading, the document is not embroidered (does not collapse);
• all sheets in the document are numbered;
• the certification inscription indicates the total number of sheets of the document.

The chief accountant advises: if the documents requested by the inspection are presented on paper, transfer them according to the inventory (act) drawn up in two copies.

In the inventory (act) list all the documents submitted to the inspection, indicating their details and the number of sheets in them. In addition, 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 the inspectorate or the postal service), then the inventory (act) with the mark of the tax inspectorate (post office) will be proof of the complete and timely submission of documents upon request.

Situation: can the inspectorate during an on-site tax audit require an organization to submit notarized copies of documents

No, he can not.

The Tax Code of the Russian Federation prohibits inspections from demanding notarized copies of documents from an organization, unless otherwise provided by Russian law (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 requested during an on-site audit and to documents requested for other reasons (for example, when requesting documents about 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. Therefore, the inspectorate 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 an on-site tax audit to submit, at the verbal request of the inspector, a photocopy of the CCP check if the original has faded (the information on it has become unreadable)

Yes, you can.

Some CCP models print checks, the ink on which fades after a while (this problem occurs when printing checks). 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 authorities 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 CCP check at the oral request of the inspector as part of an on-site tax audit, if the original check has faded.

Responsibility for non-compliance with the requirements of the inspection

Situation: can the inspection fine the organization for failure to submit documents on time during an on-site inspection. The organization has a good reason for the late fulfillment of the requirement

Yes maybe.

The tax office has the right to hold the organization liable for failure to submit documents within the time period established by law (). However, when determining the measure of responsibility for late submission of documents, the inspectorate must take into account the presence of mitigating circumstances (clause 4 of article 112 of the Tax Code of the Russian Federation) and circumstances that exclude the organization's fault (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 given in paragraph 1 of Article 111 of the Tax Code of the Russian Federation. Both lists are open, so the inspectorate or the court may recognize mitigating (excluding guilt) other circumstances that are not directly named in the Tax Code of the Russian Federation (subclause 3, clause 1, article 112, subclause 4, clause 1, article 111 of the Tax Code of the Russian Federation).

In the presence of circumstances excluding guilt, the organization is completely exempt from tax liability (clause 2, 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 by at least two times (clause 3, article 114 of the Tax Code of the Russian Federation). Arbitration practice confirms the legitimacy 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 inspection requested a large amount of documents from the organization (see, for example, the decisions of the Supreme Arbitration Court of the Russian Federation dated September 22, 2009 No. VAS-12510 / 09, dated August 31, 2009 No. VAS-11530 / 09, decisions of the Federal Antimonopoly Service of the Volga District of July 7, 2009 No. A12-19285 / 2008, dated May 14, 2009 No. A55-4292 / 2008, West Siberian District dated November 26, 2012 No. A03-531 / 2012, North-Western District dated October 29, 2009 No. A05-1221 / 2009 , , March 9, 2007 No. A13-2248 / 2006-28 , Moscow District dated January 12, 2009 No. KA-A40 / 12811-08-P , Ural District dated April 9, 2008 No. Ф09-2289/08-С2, ). And by resolution No. A13-5629/2014 dated June 2, 2015, the Arbitration Court of the North-Western District generally recognized the requirement of the inspection to present documents as unreasonable and completely freed the organization from liability. The organization was able to prove that it would have to spend about 2 million rubles on making copies of the requested documents, and it would take more than five years for the inspectorate to familiarize themselves with these materials. The Inspectorate had the opportunity to familiarize itself with the documents on the spot, therefore its requirement was recognized as inconsistent with the goals and objectives of the tax authorities and violating the rights of the taxpayer;
• the organization submitted documents with a slight delay (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated September 22, 2009 No. VAS-12510 / 09, the resolution of the FASP Volga District of July 7, 2009 No. A12-19285 / 2008, the Moscow District of October 13, 2009 No. KA-A41 / 10782-09, dated January 12, 2009 No. KA-A40 / 12811-08-P, of the North-Western District dated November 19, 2007 No. A05-5779 / 2007, dated August 13, 2007 No. A26-8965/2006-23);
• the inspection did not satisfy the request of the organization to extend the deadline for submitting documents (see, for example, the resolution of the Federal Antimonopoly Service of the North-Western District of October 29, 2009 No. A05-1221 / 2009, the Volga-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 holding the organization liable (see, for example, the decision of the Federal Antimonopoly Service of the West Siberian District of April 5, 2011 No. A45-12306 / 2010);
• there is no accountant in the organization (for example, the organization received a requirement to submit documents when the previous accountant quit and the new accountant had not yet been hired) (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated October 8, 2008 No. KA-A41 / 9303-08).

Despite the fact that in a number of court decisions we are talking about cameral tax audits, the conclusions regarding holding the organization liable for late submission of documents can also be applied to on-site audits (Art. , Tax Code of the Russian Federation).

Situation: whether the tax inspectorate can hold the organization liable for failure to comply with the requirement to submit documents. The requirement does not specify the details of the documents that the organization must submit

Yes, it can, if the information specified in the request allows you to determine which documents are required by the tax inspectorate.

For example, a claim is considered correct if it contains the following information:
- the name of the requested documents (contracts, invoices, waybills, etc.);
- the period for which documents should be submitted;
– the counterparty, in relation to which the documents are requested;
- the basis for drawing up the requirement (within the framework of which verification 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 submitted, then the tax inspectorate cannot hold it liable for failure to comply 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 requirement. The inspectors do not have information about the structure and intensity of the document flow between organizations, and therefore cannot indicate such information in the requirement.
The exception is cases when the inspection had the opportunity to establish the exact details of the documents (for example, when conducting a cross-check of the counterparty of the organization), but they are not specified in the requirement. In such situations, the organization that has not fulfilled the requirement is not held liable.

The legitimacy of this approach is confirmed by arbitration practice (see, for example, the decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of April 8, 2008 No. 15333/07, the FAS of the West Siberian District of November 29, 2013 No. A27-1872 / 2013, the Ural District of November 2 2009 No. Ф09-8408/09-С2).

Situation: can the tax inspectorate fine the organization for failure to comply with the requirement to submit documents. The request requested documents that are not related to the on-site inspection

No, he can not.

During the on-site inspection, 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 refer to the audited periods. This follows from the totality of the provisions of paragraph 12 of Article 89 i).

Situation: whether the inspection can hold the organization liable for failure to provide documents upon request during the on-site inspection. The organization cannot submit documents for objective reasons

If the organization cannot submit documents for objective reasons (for example, they were lost in a fire and this is confirmed by the relevant certificate), then the organization is not guilty of failure to comply with the requirement to submit documents. Consequently, the inspectorate cannot hold her accountable 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 inspection is not entitled to hold the organization liable for failure to submit documents upon request, if:

• documents were lost in a fire (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation dated October 18, 2007 No. 13416/07, the decisions of the FAS, the decision of the Federal Antimonopoly Service of the West Siberian District of January 21, 2008 No. Ф04-450 / 2008 (1059-А67- fourteen)).

The chief accountant advises: if during the on-site inspection the inspectors require the submission of documents that the organization does not have, report this to the inspection.

This can be done in the same manner that the organization uses if it cannot fulfill the inspection's requirement to submit documents in a timely manner (paragraph 2, clause 3, article 93 of the Tax Code of the Russian Federation). In addition to the notification of 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 fire certificate or an act of seizing documents by the investigating authorities).

It is safer to submit certificates of property to the inspection

“…Now our company is undergoing an on-site audit for 2011-2012. In addition to the primary documents, the inspectors requested a certificate of property that we own as of December 1, 2013. But the tax authorities do not check the current year, and there is no approved certificate form. Do we have to 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 inspection has the right to demand (letter No. 03-06-06-01/42704 dated 10/14/13). 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 under review. But they have the right to conduct an inventory of property (subclause 6, clause 1, article 31 of the Tax Code of the Russian Federation). And this can only be done on the start date 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, then the inspectors can fine the company for 200 rubles under Article 126 of the Tax Code of the Russian Federation. The judges confirm this. In your region, judicial practice on similar disputes has not developed, but the courts of other districts support the inspectors (decree of the Federal Arbitration Court of the Moscow District dated 09.09.13 No. A40-149427 / 12-140-1074).

You can make a certificate of property in a free form. It must list the name of the assets, and if required, their value.

Kirill Ilyin, UNP expert

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Introduction

These Guidelines have been developed to clarify certain situations that arise when filling out certificates of income, expenses, property and property obligations, are advisory in nature and are not a regulatory legal act.

In accordance with paragraph 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 the implementation of the requirements of federal laws, normative 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 methodological recommendations 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, local authorities, state corporations (companies), funds and other organizations established by the Russian Federation on the basis of laws, as well as organizations established to fulfill the tasks assigned to federal state bodies, are instructed to follow the methodological recommendations issued by the Russian Ministry of Labor and other instructive and methodological materials when implementing the requirements of anti-corruption legislation.

I. Submission of information on income, expenses, property and liabilities of a property nature

Submission of information on income, expenses, property and liabilities of a property nature 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 title documents, regardless of the regime of property of the spouses, provided for by the Family Code of the Russian Federation.

Persons obliged to provide information on income, expenses, property and obligations of a property nature

1. Information on income, expenses, property and liabilities of a property nature shall be submitted by persons holding positions, the exercise of powers for which entails the obligation to provide such information (hereinafter referred to as the employee (employee)), namely:

1) persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation, municipal positions;

2) state and municipal employees filling positions included in the lists approved by regulatory legal acts of the 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 Compulsory Medical Insurance Fund, other organizations created by the Russian Federation on the basis of federal laws, filling positions, appointment to and dismissal from which are carried out by the President of the Russian Federation Federation or the Government of the Russian Federation, and positions included in the lists approved by the regulations of funds, local regulations of organizations;

4) persons filling 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 individual positions on the basis of an employment contract in these organizations, included in the lists approved by federal state bodies.

2. Information on income, property and liabilities of a property nature shall be submitted by a citizen applying for a replacement (hereinafter referred to as a citizen):

1) a public position of the Russian Federation, a public position of a subject of the Russian Federation, a municipal position;

2) any civil service position (applicant to the service);

3) 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 dismissal of which is carried out by the President of the Russian Federation or the Government of the Russian Federation, and the position included in the lists approved by the regulations of funds, local regulations 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 fulfill the tasks assigned to federal state bodies, included in the lists approved by federal state bodies.

3. Information on income, property and liabilities of a property nature is also submitted by a federal civil servant who fills a civil service position that is 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 approval of the list of federal civil service positions, when replacing which federal civil servants are required to provide information about their income, property and property obligations, as well as information about the income, property and property obligations of their spouse (spouse) and minor children", and applying for a civil service position in this state body, provided for by this list.

Mandatory submission of information

4. The requirements of the anti-corruption legislation do not provide for the release of an employee (employee) from the obligation to provide information on income, expenses, property and liabilities of a property nature (hereinafter referred to as information), including while he is on vacation (annual paid vacation, vacation without maintenance of financial allowance, leave to care for a child and other leaves provided for by law), during a period of temporary incapacity for work or another period of non-performance of official duties.

If it is impossible to provide information in person, they are sent by mail until 24 hours of the last day of the deadline.

5. If it is impossible to provide information personally to the employee (employee), it is recommended to send it to the state body, local government body, organization through the postal service. Information sent through the postal organization is considered submitted on time if it was submitted to the postal organization before 24:00 of the last day of the period specified in these Guidelines.

Deadlines for submitting information

6. Citizens provide information when submitting documents for empowerment by position, appointment or election to a position (prior to appointment, along with the main package of documents).

7. Employees (employees) submit information annually within the following periods:

1) no later than April 1 of the year following the reporting year (President of the Russian Federation, members of the Government of the Russian Federation, 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 one.

9. Postponing the submission of information until April is not recommended, especially in the event of a planned long-term absence of an employee (employee), for example, leaving on a business trip or vacation.

10. If the last day of the deadline for submitting information falls on a non-working day, then the information is submitted on the last working day. On a non-working day, information is sent by post in compliance with the conditions specified in these Guidelines.

Persons in respect of whom information is provided

11. Information is presented separately:

1) in relation to an employee (employee),

2) in relation to his wife (spouse),

3) in respect of each minor child of an employee (employee).

For example, an employee (employee) who has 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 on two or more persons (for example, on 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 the spouse (spouse) and minor children received for the calendar year (from January 1 to December 31) preceding the year of submission of documents;

b) information about the property belonging to him, his spouse (husband) and minor children on the right of ownership, information about accounts in banks and other credit organizations, securities, about obligations of a property nature as of the first day of the month preceding the month of submission of documents ( at the reporting date);

2) an employee (employee) submits annually:

a) information about their income and expenses, income and expenses of the spouse (spouse) and minor children received for the calendar (reporting) year (from January 1 to December 31) preceding the year of submission of information;

b) information about the property belonging to him, his spouse (husband) and minor children by right of ownership, information about accounts in banks and other credit organizations, securities, property obligations as of the end of the reporting period (December 31 of the year preceding year of submission).

Substitution of a specific position at the reporting date as a basis for submitting information

13. An employee (employee) must submit information if, as of December 31 of the reporting year:

1) the position occupied by him was included in the relevant list of positions, and the employee (employee) himself occupied the specified position;

2) the position temporarily occupied 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 relevant structural unit of the state body in which he held the position on December 31, 2016.

16. In the event that an employee fills several positions in one organization (internal part-time job, i.e. the employee has concluded an employment contract on the performance of another regular paid job with the same employer in his spare time from his main job), the replacement of which entails the obligation to provide information, then such the employee fills out one certificate indicating both positions.

An employee who fills positions in various organizations, the filling of which entails the obligation to provide information, submits 2 certificates

In case of external part-time employment (an employee has concluded an employment contract on the performance of other regular paid work for another employer in his spare time from his main job), an employee filling positions in different organizations, the filling 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.

Determining the circle of persons (family members) in respect of which information must be provided

17. Information on income, expenses, property and liabilities of a property nature is presented taking into account the family status of the citizen, employee (employee) as of the reporting date.

Spouses

18. When submitting information regarding the spouse (spouse), the provisions of Articles 10 "Marriage" and 25 "The moment of termination of marriage upon its dissolution" of the Family Code of the Russian Federation should be taken into account.

19. Pursuant to article 10, the rights and obligations of spouses arise from the date of state registration of marriage in the 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 August 1, 2017

20. Pursuant to Article 25 of the Family Code of the Russian Federation, a marriage dissolved in the civil registry offices shall be terminated from the date of state registration of the dissolution of the marriage in the register of acts of civil status, and in the case of divorce in court, from the day the court decision enters into legal force.

21. A marriage terminated by a court shall be terminated from the day the court decision on the dissolution of the marriage enters into legal force (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: in September 2017, a citizen submits information in connection with the submission of documents for appointment to a position. The reporting date is August 1, 2017

Minor children

22. Article 60 of the Constitution of the Russian Federation establishes that a citizen of the Russian Federation may independently exercise his rights and obligations in full from the age of 18. Thus, a child is considered an adult when they reach the age of 18.

23. When submitting information regarding minor children, it should be taken into account that a person is considered to have reached a certain age on the day after the day of birth.

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 his appointment to a position. The reporting date is August 1, 2016

24. If an employee (employee) is a guardian (custodian), adoptive parent of a minor child, then information regarding this child is subject to submission.

25. If the spouse (husband) of an employee (employee) is a guardian (custodian), adoptive parent of a minor child, then 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 the prescribed manner.

Suggested Actions for Failing to Provide Information Regarding a Family Member

27. If it is impossible for objective reasons to provide information on income, expenses, property and obligations of a property nature of his wife (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 Regulations on the Procedure consideration by the Presidium of the Council under the President of the Russian Federation for Combating Corruption of issues related to compliance with the requirements for official (official) behavior of persons holding public positions of the Russian Federation and certain positions of the federal public service, and the settlement of conflicts of interest, as well as some appeals from citizens, approved by the Decree of the President of the Russian Federation Federation dated 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 for Combating Corruption", paragraph three of subparagraph "b" of paragraph 16 of the Regulations on Compliance Commissions is required ii 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 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 provide information on 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 for Combating Corruption	persons holding public positions of the Russian Federation, positions of the federal public service, positions in state corporations (companies), other organizations established on the basis of federal laws, certain positions on the basis of an employment contract in organizations created to fulfill the tasks assigned to federal state bodies, appointment to and dismissal 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 filling positions in the federal public service, positions in state corporations (companies), other organizations established on the basis of federal laws, certain positions on the basis of an employment contract in organizations created to fulfill the tasks assigned to federal state bodies, appointment to which and dismissal from which are carried out by the Government of the Russian Federation
To the personnel department 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, duly registered)	by persons filling positions of the federal public 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, appointment to and dismissal from which carried out by the President of the Russian Federation or the Government of the Russian Federation)
To the division 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 established 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 division 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 obligations 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, spouses or minor children is not provided 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 property-related obligations was approved by Decree of the President of the Russian Federation of June 23, 2014 No. 460 "On approval of the form of a certificate of income, expenses, property and property-related obligations and amendments to certain acts President of the Russian Federation" (hereinafter referred to as the certificate) and is unified for all persons subject to the obligation to provide information.

32. Self-filling of the certificate involves its self-filling 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 the special software "BK References" (hereinafter referred to as the "BK References" SPO) posted on the official website of the President of the Russian Federation and on the Federal Portal of Civil Service and Managerial Personnel, only the last sheet of the certificate is certified with a personal signature.

34. When reflecting information about the absence of certain information in the relevant sections of the certificate, the words "no", "not available" or a dash can be used.

Title page

35. When filling out the title page of the certificate, it is recommended to pay attention to the following:

1) the surname, name and patronymic of the citizen, employee (worker) providing 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, name and patronymic, indicated immediately after underlining the type of kinship, are given in the genitive case. Surname, name, patronymic, indicated after the words "about the property belonging to", are given in the dative case.

If information is submitted 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 the passport, the surname, name, patronymic of the child in the genitive case, as well as the series, number of the birth certificate, date of issue and authority that issued the certificate.

For certificates filled out using the SPO "BK References", the last name, first name and patronymic of a citizen, employee (employee) and family member are indicated only in the nominative case.

Surname, name and patronymic are 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 replaced (occupied) position are indicated in accordance with the order of appointment and the service contract (employment contract). If during the period of submission of information the name of the occupied (occupied) position has changed, then the position substituted (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 established manner, applying for a vacant position, the place of service (work) column indicates: "temporarily not working, applying for a position" job title ";

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 replacing 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 one is indicated (according to the passport). If the employee (worker), 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 an individual personal account (SNILS) for certificates filled out using the SPO "BK References".

Section 1. Information about income

36. When filling out this section of the certificate, one should not be guided by the content of the term "income" defined in Article 41 of the Tax Code of the Russian Federation, since for the purposes of providing information, "income" means any cash receipts of an employee (employee), citizen, his wife (spouse) , minor children in cash or non-cash form that took place in the reporting period. Income received, including from the main place of work, is indicated without deducting personal income tax.

"Income" refers to any cash or non-cash receipts that occurred during the reporting period

Income from main job

37. This line indicates the income received by an employee (employee) in the state body (organization) in which he holds a position during the period of submission of information. The total amount of income contained in the certificate No. 2-NDFL issued at the place of service (work) is subject to indication (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 an 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 ". At the same time, the previous place of work is indicated in the column "type of income".

Features of filling in this section by certain categories of persons

39. Submission of information in relation to 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 the tax period (tax base) is indicated as "income", which is to be indicated in the tax return for tax paid in connection with the application 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 application of the simplified tax system, is indicated as "income".

At the same time, the employee (employee) may submit explanations on the merits of 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 who fills a municipal position on a non-permanent basis, the income from the main place of work is indicated.

Income from teaching and research activities

41. This line shall indicate the amount of income from pedagogical activity (the amount of income contained in certificate No. 2-NDFL issued at the place of teaching) and income from scientific activity (income received as a result of concluded contracts for R&D and for the provision of reimbursable services in areas of intellectual activity, from the publication of articles, manuals and monographs, from the use of copyright or other related rights, etc.).

42. If 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 about the income received from it should be indicated in the column "Income from main place of work", and not in the column "Income from pedagogical and scientific activities".

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 films), musical works, fees for participation in filming, etc.

44. To be indicated in lines 2, 3, 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 science and technology, literature and art, education, culture, etc.

Income from deposits in banks and other credit organizations

45. This line indicates 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 organizations, regardless of their type and currency, as well as income from deposits (accounts) closed in the reporting period. You should take into account the term of the deposit and the frequency of accrual of interest on it.

46. ​​Information on the availability of relevant bank accounts and deposits is indicated in section 4 of the certificate "Information on accounts in 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 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 an employee (employee) or on his behalf to the account of third parties.

49. Information on official exchange rates as of 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 the event of repeated receipt of income on deposits in foreign currency during the reporting period, income is calculated by summing up the income received, converted into rubles at the exchange rate set by the Bank of Russia, for each date of receipt.

51. 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 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 shares 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 (participants) owned by a shareholder (participant) in proportion to shares of shareholders (participants) in the authorized (share) 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 reference "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 income that was not reflected in lines 1-5 of the certificate.

So, for example, in the line other income 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 case or from the social security authorities of the constituent entity of the Russian Federation;

3) all types of benefits (temporary disability allowance, pregnancy and childbirth allowance, one-time allowance for women registered with medical institutions in the early stages of pregnancy, one-time allowance for the birth of a child, monthly allowance for child care, social allowance for burial, etc. .), if these payments were not included in the 2-NDFL certificate issued at the place of service (work);

4) a state certificate for maternity (family) capital (in the event that this certificate or part of it was sold in the reporting period);

5) amounts due to the child as alimony, pensions, allowances (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" section 1 of the certificate and in section 4 "Information on bank accounts and other credit organizations" certificate);

6) scholarship;

7) a one-time subsidy for the purchase of housing (in the event that during the reporting period funds were transferred from account No. 40302 to the account of the seller) and other similar payments, for example, funds received by a participant in the accumulative mortgage system of housing for military personnel, or received in the form of a one-time social payment to pay off part of the cost of construction or purchase of housing (in the event that in the reporting period the funds of this payment were transferred to the account of an employee (employee) or his spouse (wife);

8) income received from the lease or other use of real estate, vehicles, including income received from property transferred to trust management (trust);

9) income from the sale of real estate, vehicles and other property, including in the case of the sale of the said property to family members or other relatives. At the same time, 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 price when buying a new one under trade-in agreements. For example, an employee (employee), a member of its family acquired a new car in the reporting year at a car dealership for 900.0 thousand rubles, while in the course of the purchase, the car dealership valued the old car owned by an employee (employee), a member of his family at 300.0 thousand rubles and took into account these funds in as a contribution when buying a new car. The remaining amount was paid by the employee (employee), a member of his family to the car dealership. The amount of 300.0 thousand rubles is income and must be indicated in the line "Other income";

10) income from employment contracts in combination. In this case, it is recommended to indicate the name and legal address of the organization from which the income was received;

11) funds received in the form of interest upon redemption of savings certificates, if they are not indicated in the line "Income from securities and shares in commercial organizations";

12) remuneration under civil law contracts, if this income is not indicated in line 2 of this section of the certificate. 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 lines (TL), fiber-optic and (or) wireless communication lines, other means of communication, including computer networks (if there is income from the use of these objects, the relevant objects 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 loss (death) paid to heirs;

18) insurance payments upon the occurrence of an insured event, including compensation for the deposit (deposits), other related payments, for example, a penalty for delay in fulfilling obligations to pay insurance compensation, etc.;

19) payments related to dismissal (compensation for unused vacation, the amount of payments of average monthly earnings, severance pay, payments from 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 for medical services and for other purposes. If an account was opened in order to receive them in the name of an employee (employee), his wife or a minor child, then 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 due to retirement due to disability or old age, disabled people for the cost of purchased vouchers, as well as the amount of full or partial compensation of vouchers for children who have not reached of the age of majority, in case of issuing cash instead of the presented vouchers without subsequent submission of a report on their use, etc.;

22) compensation payments to an employee (employee) to his wife (husband) (for example, an unemployed able-bodied person who cares 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 as 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 during the implementation of guardianship or guardianship on a reimbursable basis;

27) income received by an individual entrepreneur (indicated according to the accounting (financial) statements or in accordance with these Guidelines);

28) cash payments received when awarding certificates of honor and awards from federal state bodies, state bodies of the constituent entities of the Russian Federation, municipalities, local governments that are not included in the 2-NDFL certificate received at the main place of service (work);

29) non-cash funds received as payment for services or goods;

30) funds paid for the performance of state or public duties (for example, to jurors, members of election commissions, etc.);

31) income received under contracts for the assignment of rights of claim to real estate objects under construction;

32) other similar payments.

54. The certificate form does not provide for an indication of goods, services received in kind.

55. Taking into account the goals of anti-corruption legislation, line 6 "Other income" does not indicate information about the funds related to reimbursement of expenses incurred by an employee (employee), his spouse (husband), a minor child, including those related to:

1) with business trips;

2) with payment for travel and baggage transportation to the place of use of the vacation and back, including those provided to persons working and living in the regions of the Far North and areas equivalent to them;

3) with compensation for expenses associated with moving to another locality in the event of rotation and (or) transfer to another body, as well as with the hiring (sub-renting) of housing by an employee appointed in 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 allowance in kind, as well as the payment of monetary funds in return for this allowance;

5) with the acquisition of travel documents for the performance of official (official) duties;

6) with payment for utilities and other services, renting a dwelling;

7) with the payment of a parental fee for attending a preschool educational institution;

8) with the execution of a notarized power of attorney, postage, expenses for 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 crediting to their bank account of previously withdrawn funds from another, for example, 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 sale and purchase agreement.

Also, information about the funds received is not indicated:

13) in the form of a 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 using their services, including in the form of cash;

16) as a refund of value added tax paid when making purchases abroad, according to Tax-free checks;

17) as a reward to donors for donated blood, its components (and other assistance), subject to reimbursable donation;

18) in the form of credits, loans. If the amount of the loan, loan is equal to or exceeds 500,000 rubles, then this obligation of a financial nature is to be indicated in section 6.2 of the certificate.

The certificate form does not provide for an indication of goods, services received in kind

Section 2. Details of expenses

56. This section of the certificate is filled out only if, in the reporting period, an employee (employee), his wife (husband) and minor children made a transaction (transactions) to acquire a land plot, other real estate, a vehicle, securities, shares (shares participation, shares in the authorized (share) capitals of organizations), and the amount of such a transaction or the total amount of transactions exceeds the total income of this person and his spouse (spouse) for the last three years preceding the reporting period. For example, when reporting in 2017, information about transactions made in 2016 is reported.

Information on expenses is filled in only if the amount of the transaction exceeds the total income of the person and his spouse (spouse) for the last 3 years preceding the reporting period

57. Citizens entering the service (work) do not fill out the "Information on expenses" section.

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 submitting 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 fills for the three specified years, and also regardless of the place of public service, employment (in the Russian Federation, abroad). The income of a minor child is not taken into account when calculating the total income.

59. If information on expenses is provided, for example, for 2016 and as of December 31, 2016 the employee (employee) was no longer married, then the calculation of the total income is carried out only on the basis of the income of the employee (employee) . 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 funds from which the property was acquired. To confirm it, certificates of the spouse, minor children who were presented by the employee (employee) during the period of marriage (for 2013, 2014, 2015) can be considered.

60. The use of funds provided by the state for the acquisition of an object of immovable property (for example, a one-time subsidy for the acquisition of housing, funds received by a participant in the accumulation and mortgage system of housing for military personnel) does not relieve the employee (employee), his spouse (spouse) from the obligation provide information on expenses (provided that the transaction was completed in the reporting period and the amount of the transaction or the total amount of transactions exceeded 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 were acquired that are not provided for by Federal Law No. 230-FZ of December 3, 2012);

2) a land plot, another real estate object, a vehicle, securities, shares (participatory interest, a share in the authorized (reserve) capital of an organization) were acquired as a result of a gratuitous transaction (inheritance, donation). At the same time, such property is reflected in the relevant sections of the certificate;

3) a certificate of state registration of the right to real estate has been received without a transaction for the acquisition of this property (for example, the construction of a residential building on a land plot).

62. When filling in the column "Type of acquired property", for example, a land plot for conducting personal subsidiary, summer cottages, gardening, 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, 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, legal form, location).

63. When filling in the column "Source of funds from which the property was acquired"

the name of the source of receipt of funds and the amount of income received for each of the sources should be indicated.

1) income from the main place of work of an employee (employee), his wife (spouse);

2) income from other activities permitted by law;

3) income from deposits in banks and other credit institutions;

4) accumulations for previous years;

5) inheritance;

8) mortgage;

9) other credit obligations;

10) income from the sale of property;

11) income from the lease of property;

12) a one-time subsidy for the purchase of housing and other similar payments, for example, funds received by a participant in the accumulative mortgage system of housing for military personnel;

13) funds of maternity (family) capital;

14) other types of income.

65. At the same time, 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), the organizations where the person worked part-time may be indicated; for an inheritance, the person from whom it was received may be indicated; for a mortgage, the organization with which the mortgage agreement has been concluded and the details of such an agreement may be indicated.

66. The column "Grounds for the acquisition of property" shall indicate 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 Therewith (EGRP). The name and details of the document that is the basis for acquiring ownership of real estate (purchase and sale agreement, exchange agreement, court decision, etc.) are also indicated. In the case of the acquisition of 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 certificate.

67. Features of filling in the section "Information on expenses":

When concluding several agreements for participation in shared construction in the reporting period, the total amount paid under all agreements is taken into account

1) acquisition of real estate through participation in shared construction. Information about the object of shared construction, in respect of which an agreement on participation in shared construction has been concluded, is reflected in the information on expenses if the amount paid in the reporting period under the specified agreement exceeds the total income of the employee (employee) and his wife (spouse) for the last three years prior to the transaction.

When concluding several contracts for participation in shared construction 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 wife (spouse) for the last three years preceding the transaction (transactions), information on financial obligations under the agreement (agreements) available as of the reporting date shared construction is subject to reflection in subsection 6.2 of the certificate "Urgent obligations of a financial nature". In this case, it does not matter whether a loan agreement was drawn up with a bank or other credit organization for payment under the specified agreement.

In practice, there are cases when the period from the date of payment in full amount of funds in accordance with the equity agreement until the signing by the parties of the transfer deed or other document on the transfer of the shared construction object and its state registration can be more than a year. In this regard, information about the developer's property obligations as of the reporting date to the participant in shared construction, which, in accordance with the share participation agreement, fulfilled the obligations to pay the full cost of the object to be transferred, shall be reflected in subsection 6.2 of the certificate. After the state registration of the right of ownership to real estate acquired on the basis of an equity participation agreement by a person participating in shared construction, information about this property shall be indicated in subsection 3.1 of the certificate;

2) 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 real estate under a contract for the sale of a share (part of a share), the amount of which (s) exceeds the income of an employee (employee) and his wife (spouse) for three the last years preceding the year in which the transaction (transactions) was made;

3) acquisition of securities. One (each) transaction of purchase and sale of securities should be considered an action, as a result of which the right of ownership to the relevant securities arises, acquired personally or through a representative (broker) within the established limit on the amount of transactions.

Section 3. Information about property

Subsection 3.1 Real estate

68. The concept of real estate is established by Article 130 of the Civil Code of the Russian Federation. According to this article, real estate (real estate, real estate) includes land plots, subsoil plots and everything that is firmly connected with land, that is, objects that cannot be moved without disproportionate damage to their purpose, including buildings, structures, objects of construction in progress . The law may also include other property as real estate (for example, boreholes, power lines, communication lines, etc.).

69. When filling out this subsection, all real estate objects owned by an employee (employee), a family member on the right of ownership are indicated, 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. After the transfer of the right of ownership, but before the state registration of the right of ownership, a person is the legal owner of the property on the basis of Article 305 of the Civil Code of the Russian Federation.

71. The indication is also subject to immovable property received by inheritance (certificate of the right to inheritance issued) or by a court decision (entered into legal force), the ownership of which is not registered in the prescribed manner (registration has not been carried out in Rosreestr).

72. Each property for which the right of ownership is registered is indicated separately (for example, two land plots located side by side and united by one fence are indicated in the certificate as two land plots if there is a separate document of ownership for each plot, 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, garden, household, garden and others. Wherein:

1) garden land plot - a land plot provided to a citizen or acquired by him for growing fruits, berries, vegetables, melons or other crops and potatoes, as well as for recreation;

2) garden land plot - a land plot provided to a citizen or acquired by him for growing berries, vegetables, melons or other crops and potatoes (with or without the right to erect a non-permanent residential building and outbuildings and structures, depending on the permitted use of the land plot, determined during zoning of the territory);

3) dacha 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 outbuildings and structures, as well as with the right to grow fruit trees). , berry, vegetable, melon or other crops and potatoes).

74. In accordance with Article 2 of the Federal Law of 7 July 2003 No. 112-FZ "On personal subsidiary farming" personal subsidiary farming is understood as a form of non-entrepreneurial activity for the production and processing of agricultural products. At the same time, a land plot within the boundaries of a settlement (household land plot) and a land plot outside the boundaries of a settlement (field land) can be used for personal subsidiary farming. A personal plot of land is used for the production of agricultural products, as well as for the construction of a residential building, industrial, domestic and other buildings, structures, structures in compliance with urban planning regulations, construction, environmental, sanitary and hygienic, fire 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 one family (part 3 of article 48 of the Town Planning Code of the Russian Federation).

76. A land plot under an apartment building, as well as under above-ground or underground garage complexes, including multi-storey ones, is not subject to indication.

77. If the property has a residential, country 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, country or garden) must be indicated. This land plot, depending on the presence of a registered ownership right, is to be indicated in section 3.1 "Property in ownership" or 6.1 "Property in use".

78. When filling out item 3 "Apartments", information about it is entered accordingly, for example, a 2-room apartment.

79. Line 4 "Garages" shall contain information on organized places for storing vehicles - "garage", "parking place" and others on the basis of a certificate of registration of ownership (another title document). The land plot on which the garage is located, depending on the presence of a registered ownership right, is to be indicated in section 3.1 "Real estate" or 6.1 "Real estate objects 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 common ownership if it is owned by two or more persons. In this case, the property may be in common ownership with the determination of the share of each of the owners in the ownership right (shared ownership) or without determining 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 name of an organization). For shared ownership, the share of the person whose property information is provided is additionally indicated.

83. The location (address) of real estate is indicated in accordance with title documents.

The address of real estate is indicated in accordance with title documents

84. If the right holder of the immovable property is an individual, then the following shall be indicated:

2) a subject of the Russian Federation;

4) city, other settlement (village, settlement, etc.);

5) street (avenue, lane, etc.);

6) number of the house (possession, plot), building (structure), apartment.

85. If the immovable property is located abroad, then the following shall be indicated:

1) the name of the state;

2) a populated locality (another unit of administrative-territorial division);

3) postal address.

86. The area of ​​the real estate object is indicated on the basis of title documents. If real estate belongs to an employee (employee) on the basis of joint ownership (without determining shares) or shared ownership, the total area of ​​this object is indicated, and not the area of ​​the share.

87. Information about immovable property owned by the right of common shared ownership in an apartment building is not subject to indication in the certificate.

Basis for acquisition and sources of funds

88. For each real estate object, 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 (EGRP) are indicated. The name and details of the document that is the basis for acquiring ownership of real estate (purchase and sale agreement, exchange agreement, donation agreement, certificate of 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 record in the USRR in the manner prescribed by this Law are not executed, then the available title documents confirming the basis for acquiring property rights are indicated (for example, the resolution of the Executive Committee of the city N of March 15, 1995 No. 1-345 / 95 on the transfer of real estate to ownership, etc.) .

90. Be sure to indicate the correct, official name of the documents with the appropriate details, for example: Certificate of state registration of rights 50 776723 dated March 17, 2010, Entry in the USRP 50-50-23 / 092 / 2009069, sales contract dated February 19, 2010 etc.

91. The obligation to report information about the source of funds at the expense of which property acquired outside the territory of the Russian Federation applies only to persons specified in Part 1 of Article 2 of Federal Law No. 79-FZ of May 7, 2013 "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, persons replacing (occupying):

1) public positions 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 positions of subjects of the Russian Federation;

5) positions of the federal civil service, appointment to and dismissal 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 of federal executive bodies;

7) positions in state corporations (companies), foundations and other organizations created by the Russian Federation on the basis of federal laws, the appointment and dismissal of which are carried out by the President of the Russian Federation or the Government of the Russian Federation;

8) positions of heads of urban districts, heads of municipal districts, heads of other municipalities, exercising powers of 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 holding positions in representative bodies of municipal districts and urban districts;

10) spouse (s) and minor children of the persons specified in this paragraph;

11) positions of the federal civil service, positions of the state 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, certain 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 issues of 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 established by the Russian Federation on the basis of federal natural laws (for spouses (spouses) 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 the property was purchased

12) other persons in cases stipulated by federal laws.

92. The obligation to report information about the source of funds at the expense of which 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 the property was purchased.

Subsection 3.2 Vehicles

93. This subsection indicates information about vehicles owned, regardless of when they were purchased, in which region of the Russian Federation or in which state they are registered. Vehicles transferred for use by proxy, stolen, pledged to the bank, completely unusable, deregistered, etc., owned by an employee (employee), members of his family, 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. Changing the registration data on the owner of completed transactions aimed at alienating registered vehicles is carried out on the basis of an application from the new owner (paragraph 6 of the Rules for the registration of motor vehicles and trailers for them in the State Inspectorate for Road Safety of the Ministry of Internal Affairs of the Russian Federation, approved by order of the Ministry of Internal Affairs of the Russian Federation of November 24, 2008 No. 1001 "On the procedure for registering vehicles" (as amended by the order of the Ministry of Internal Affairs of Russia of 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 (the indicated persons were the owners of the vehicle), then it should be reflected in this subsection of the certificate. If at 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, income from the sale of the vehicle, including under the "trade-in" scheme, should be indicated.

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, MO STSI TNRER No. 2 of the Main Directorate of the Ministry of Internal Affairs of Russia for Moscow, OGIBDD MMO of the Ministry of Internal Affairs of Russia "Shalinsky", OGIBDD MMO of the Ministry of Internal Affairs of Russia for the Novolyalinsky District , 3 sec. MOTOTRER GIBDD ATC for the Central Administrative District of Moscow, etc. The specified data is filled in according to the vehicle registration certificate.

97. A similar approach should be followed when indicating water and air transport in this subsection.

98. In line 7 "Other vehicles", trailers registered in the prescribed manner are to be indicated.

Section 4. Information on accounts in 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 on which there are funds belonging to an employee (employee), a member of his family (or the rights to which belong to this person), while this employee (employee), a member of his family is not a client of the bank (including individual investment check);

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 of a Muscovite, social card of a student, social card of a student), plastic cards for crediting 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 that are subject to closure, it is recommended to attach a copy of the application submitted to the relevant commission about the impossibility to comply with the requirements of Federal Law No. 79-FZ of 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. In this section, information about accounts in banks and other credit institutions that are closed as of the reporting date is not indicated.

101. The 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 accounts of plastic cards is subject to indication even in cases of expiration of the validity of these cards (their blocking), if the account of this card was not closed by a bank or other credit organization upon a written application of the card holder.

Information on accounts of plastic cards is subject to indication even in cases of expiration of these cards

103. Information on the existence of an unallocated metal account (including the type of account and the metal in which it is opened) is also subject to indication in this section of the certificate. Impersonal metal account - an account opened by a credit institution for the purpose of accounting for precious metals without specifying individual characteristics and carrying out operations to attract and place them (clause 2.7 of the Regulation on the performance by credit institutions of operations with precious metals in 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. Reflection of grams of precious metal in ruble equivalent is carried out similarly to accounts opened in foreign currency. The balance on an unallocated metal account is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.

105. Information about accounting prices for refined precious metals set by the Central Bank of the Russian Federation is posted 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 payroll cards indicate them in this section, reflecting, respectively, the name and address of the bank or other credit institution, 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. The salary card account is usually current.

Credit cards, overdraft cards

107. If you have a credit card, the relevant data (name and address of the bank or other credit institution, 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 issued. Given that the funds on a credit card reflect the obligations of its holder to a credit institution, and not the amount on the account, zero "0" is indicated in the "account balance" column.

108. Funds placed by the holder on a credit card and not "written off" by a bank or credit institution before December 31 or another reporting date on account of the existing debt are indicated in the certificate as funds belonging to the holder, i.e. positive balance.

109. Information about a card with an overdraft is reflected in a similar way. If the overdraft funds are used, the balance on this account as of the reporting date is 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 connection must be indicated in subsection 6.2 of the certificate.

Account type and currency

111. The types of bank accounts are determined by Bank of Russia Instruction No. 153-I dated May 30, 2014 "On opening and closing bank accounts, deposits (deposits), deposit accounts".

112. According to this Instruction, the following types of accounts are opened for individuals (Table No. 5):

Current accounts	Opened to individuals for transactions not related to entrepreneurial activity or private practice
	Opened respectively to individuals and legal entities for accounting of funds placed in banks in order to receive income in the form of interest accrued on the amount of placed funds
Settlement accounts	They are opened for legal entities that are not credit institutions, as well as individual entrepreneurs or individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, for performing transactions related to entrepreneurial activity or private practice. Settlement 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
Accounts on deposits (deposits)	Opened to a trustee for carrying out transactions related to trust management activities
Special bank accounts, including special bank accounts of a bank payment agent, a bank payment sub-agent, a payment agent, a supplier, a trading bank account, a clearing bank account, a payment system guarantee fund account, a nominal account, an escrow account, a collateral account, a debtor’s special bank account	Open 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 cases and in the manner established by the legislation of the Russian Federation for the implementation of the operations of the corresponding type provided for by it
Deposit accounts of courts, bailiffs, law enforcement agencies, notaries	They are opened accordingly to courts, divisions of the bailiff service, law enforcement agencies, notaries for crediting funds received for 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 (reissue) of a plastic card is not allowed. Issuance of statements from personal accounts and annexes to them to the bank's customers 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 annex to the Regulation of the Central Bank of the Russian Federation dated July 16, 2012 No. 385-P "On the rules for maintaining accounting in credit institutions located on the territory of the Russian Federation").

114. The account balance is indicated as of the reporting date. For foreign currency accounts, the balance 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, 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 "Amount of funds received to the account" is filled in only if the total amount of cash receipts to the account for the reporting period exceeds the total income of the employee (employee)

and his spouse (wife) for the reporting period and two years preceding it. For example, when submitting information in 2017, the total amount of money 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, the statement of cash flow on this account for the reporting period is attached to the certificate.

In this case, a special note should be made in this column "Extract from _____ No. is attached to the sheet."

For the 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 "Amount of funds received into the account" is often subject to completion due to insignificant incomes in previous years.

116. For foreign currency accounts, the amount is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.

Liquidation of a credit organization

117. If, as of the reporting date, the account holder did not send an application to close the account to the bankruptcy trustee and he did not receive a notice of account closure, and an entry was not made in the Unified State Register of Legal Entities on the state registration of a credit institution in connection with liquidation, the account is not is considered private, therefore, information about it must be indicated in this help topic.

118. The Unified State Register of Legal Entities is maintained by the Federal Tax Service and its territorial bodies. In this regard, in order to obtain information on making an entry in the specified register, you should contact the Federal Tax Service or its territorial body for the appropriate extract.

119. This section does not include accounts related to payments for mobile communication services, housing and communal services through the use of remote banking technologies, information on participation in the state pension co-financing program, effective in accordance with Federal Law No. 30 April 2008 56-FZ "On additional insurance premiums for the funded part of the labor pension and state support for the formation of pension savings", as well as information on the placement of funds in various electronic payment systems, such as Yandex Money, Qiwi Wallet, etc.

Section 5. Information about securities

120. This section shall indicate information on the securities held, stakes in the charter capitals of commercial organizations and funds. Income from existing securities is indicated in section 1 "Information on income" (line 5 "Income from securities and shares in commercial organizations").

Subsection 5.1. Shares and other participation in commercial organizations and funds

121. In accordance with Federal Law No. 39-FZ of April 22, 1996 "On the Securities Market", a share is an issuance 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 the 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 organizational and legal form of the 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 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" is indicated.

124. The share of participation is expressed as a percentage of the authorized capital. For joint-stock companies, the nominal value and number of shares are also indicated.

If the legislation does not provide for the formation of the authorized capital, then "0 rubles" is indicated.

Subsection 5.2. Other securities

125. Securities include a share, a bill of exchange, a mortgage, an investment unit of a mutual investment fund, a bill of lading, a bond, a check, a 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 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, promissory notes and others), with the exception of shares specified in subsection 5.1.

The state certificate for maternity capital is not a security and is not subject to indication in subsection 5.2

127. The column "Total value" indicates the total value of securities of this type based on the cost of their acquisition (if it cannot be determined, based on the market value or nominal value). For liabilities denominated in a foreign currency, the value 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, leased, etc.) that is in temporary use (not owned) by an employee (employee), his wife (spouse), minor children, as well as the basis for use (agreement lease, actual provision, etc.).

129. When filling out this subsection, it is required to indicate only those real estate objects that are actually in the use of an employee (employee) or in the use of members of his family.

It is not required in the certificate of one of the spouses to indicate all the real estate owned by the other spouse, if he (she) does not actually use them.

Section 6 of the certificate indicates real estate that is in the temporary use of an employee (employee), his wife (spouse), minor children

130. This subsection must be filled in without fail by those employees (employees), members of their families who have temporary registration at the place of service or place of work (for example, in the corresponding subject of the Russian Federation).

131. Including information about residential premises (house, apartment, room), non-residential premises, land plot, garage, etc. is subject to indication:

1) not belonging to the employee (employee) or members of his family on the right of ownership or on the basis of the right of the employer, but in which the employee (employee), members of his family have registration (permanent or temporary);

2) where the employee (employee), members of his family actually live without concluding a lease agreement, gratuitous use or social employment;

3) occupied under a lease (lease, sublease) agreement;

4) employed under social employment contracts;

5) being in the final stage of construction and possibly suitable for habitation or intended use, but not registered in the prescribed manner by the authorities of Rosreestr, i.e. without a certificate of ownership;

6) owned by the right of lifetime inheritable possession of a land plot.

132. In this case, the total area of ​​the real estate object 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" shall indicate the type of real estate (a land plot, a house, a dacha, an apartment, a room, etc.).

135. The column "Type and terms of use" indicates the type of use (rent, gratuitous use, etc.) and the terms of use.

136. The column "Reason for use" indicates the basis for use (agreement, actual provision, etc.), as well as the details (date, number) of the relevant agreement or act.

137. This subsection does not indicate immovable property 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. If the immovable property is in shared ownership of the employee (employee) and his wife, information that the employee (employee) uses the share of the immovable property owned by his spouse, 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. Term liabilities of a financial nature

139. This subsection shall indicate each urgent financial obligation available as of the reporting date for an amount equal to or exceeding 500,000 rubles, the creditor or debtor of which is an employee (employee), his spouse (husband), a minor child.

140. The column "Content of the obligation" indicates the essence of the obligation (loan, credit, etc.).

141. The column "Creditor (debtor)" indicates the second party to the obligation and its legal status in

this obligation (creditor or debtor), his last name, first name and patronymic (name of the legal entity), address.

For example,

1) if an employee (employee), his spouse (husband) took a loan from Sberbank of Russia and is a debtor, then the column "Creditor (debtor)" indicates the other party of the obligation: the creditor of PJSC "Sberbank of Russia";

2) if the employee (employee), his spouse (husband) has entered into a loan agreement for funds and is a lender, then the column "Creditor (debtor)" shall indicate the last name, first name, patronymic and address of the debtor: debtor Ivanov Ivan Ivanovich, Moscow, Leninsky prospect, 8, apt. 1. The basis for the emergence of an obligation in this case is a loan agreement indicating the date of signing.

142. In the column "Basis for the occurrence" the basis for the occurrence of the obligation, as well as the details (date, number) of the relevant agreement or act shall be indicated.

143. The column "Amount of obligation / amount of obligation as of the reporting date" shall indicate the amount of the principal obligation (without the amount of interest) (i.e. the amount of the loan, debt) and the amount of the obligation (remaining outstanding debt) as of the reporting date. For liabilities denominated in a 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 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. en/currencybase/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 "Terms of the obligation" shall indicate the annual interest rate of the obligation, the property pledged to secure the obligation, the guarantees and guarantees issued to secure the fulfillment of the obligation.

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 (indicates the obligations that arose in connection with the existing debt on the credit card at the end of the reporting period equal to or exceeding 500,000 rubles);

2) financial lease agreement (leasing);

3) loan agreement;

4) a contract of financing against the assignment of a monetary claim;

5) obligations associated with the conclusion of an agreement on the assignment of the right to claim;

6) liabilities as a result of harm (financial);

7) obligations under a suretyship agreement (in the event that, as of the reporting date, the debtor does not perform or performs obligations to the creditor improperly and the guarantor has incurred corresponding obligations);

8) obligations to pay alimony (if, as of the reporting date, the amount of unpaid alimony is equal to or exceeds 500,000 rubles);

9) obligations to pay rent for renting residential or non-residential premises (if, as of the reporting date, the amount of unpaid rent is equal to or exceeds 500,000 rubles);

10) other obligations, including those established by a court decision.

147. Certain types of term liabilities of a financial nature:

1) participation in shared construction of a real estate object. Prior to obtaining a certificate of state registration of an object of shared construction, information on the obligations existing as of the reporting date under a shared construction agreement is subject to reflection in this subsection. In this case, it does not matter whether a loan agreement was drawn up with a bank or other credit organization for payment under the specified agreement.

In practice, there are cases when the period from the date of payment in full amount of funds in accordance with the equity agreement until the signing by the parties of the transfer deed or other document on the transfer of the shared construction object and its state registration can be more than a year. In this regard, information about the property obligations of the developer existing at the reporting date under the equity participation agreement in relation to the participant in shared construction, which, in accordance with the equity participation agreement, fulfilled the obligations to pay the full cost of an apartment in an apartment building, are subject to reflection in subsection 6.2 of the certificate. In this case, column 3 of subsection 6.2 of the certificate indicates the second party of the obligation: the debtor, the name of the legal entity, the address of the organization with which the equity agreement was concluded, the remaining columns are also filled in in accordance with the equity agreement according to the links to this section of the certificate, while in the column "Content of the obligation" can reflect that the funds were 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 contracts and other forms of participation.

2) mortgage obligations in case of division of the loan amount between spouses. According to paragraphs 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 with an indication of its amount, the basis for the occurrence and the deadline for fulfillment. In cases where this obligation is based on any contract, the parties to this contract, the date and place of its conclusion must be indicated. If an obligation secured by a mortgage is subject to performance in parts, the mortgage agreement must specify the terms (periodicity) of the relevant payments and their amounts, or conditions that make it possible to determine these amounts.

Thus, if in the loan agreement on which the mortgage agreement is based, the loan amount is divided between spouses, co-borrowers, then in this subsection, column 5 should be reflected in each certificate (of an employee (employee) and his wife (spouse)) the amount in accordance with this agreement. If the amount of obligations is not divided in the loan agreement, then the entire amount of obligations should be reflected, and co-borrowers should be indicated in column 6 of the named subsection.

Document overview

Clarified certain issues of presenting information on income, expenses, property and liabilities of a property nature for 2016.

A list of persons obliged to submit this data is given, the grounds and deadlines for submitting information are indicated. Please note that if it is impossible to submit information in person, they are sent by mail until 24 hours of the last day of the deadline.

If an employee fills positions in different organizations and filling these positions entails the obligation to provide the specified data, he submits 2 certificates.

The circle of persons (family members) in respect of whom it is necessary to provide the above information is determined. Various situations encountered in practice are described. Clarified the procedure for failing to provide information regarding a family member.

Recommendations are given on filling out a certificate of income, expenses, property and property-related obligations, including with the help of special software "BK Help" posted on the official website of the President of the Russian Federation and the Federal portal of public service and managerial personnel.

Certificate of income, expenses, property and obligations of a property nature is a document that is filled out and submitted by persons applying for or replacing positions, the exercise of powers for which provides for an unconditional obligation to provide information on income, expenses, property, as well as obligations of a property nature of these persons , their spouses and children under the age of majority. Such positions are positions in the legislative and executive authorities of various levels of government. It should be noted 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 in accordance with the Decree of the President of the Russian Federation of June 23, 2014 No. 460 “On approval of the form of a certificate of income, expenses, property and property obligations and amendments to certain acts of the President of the Russian Federation". According to the aforementioned Decree, now the help form will 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 members of his family.

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). Incomes are receipts received on the territory of the Russian Federation, as well as outside it, taking into account child benefits, alimony, pensions, other social payments, as well as subsidies for the purchase of housing, interest on deposits. Information about real estate belonging to a person or members of his family must now also include documents that are the legal basis for its acquisition. Information about vehicles owned by a government official or members of his family must display the model of the vehicle, as well as the year of manufacture.

New in the certificate is also the display of data in the section “Information on 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 the total income of a civil servant and his wife (spouse) for reporting period and the two years preceding it. In this case, an extract on the movement of funds on accounts during the reporting period is attached to the certificate.

The indication of information about obligations of a property nature has also undergone changes. So the subsection “Other liabilities” is now called “Term financial liabilities”, which displays information about the obligations that a civil servant or his family members have to third parties as of the reporting date, if the total amount of these obligations exceeds 500,000 rubles.

The certificate consists of six sections, is filled in by the 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 month in accordance with the Decree of the President of the Russian Federation of June 23, 2014 No. 453 “On Amendments to Certain Acts of the President of the Russian Federation on Combating Corruption”.