Information on income on property and liabilities of a property nature for the year. Certificate of income, expenses, property of a civil servant

According to current legislation public servants annually submit information not only about their property and income, but also about the property and income of their spouse and minor children. For each family member, a separate certificate is filled out, the form of which is approved by decree of the President of the Russian Federation. In addition to civil servants, information on income is submitted:

• employees of local authorities;
• persons applying for admission to the state or municipal service.

The certificate contains information about the property status for the past calendar year. A civil servant must fill out a certificate for his spouse if he was a member of official marriage December 31 last year. In doing so, a number of points must be taken into account:

1. If the dissolution of the marriage occurs through the court, then judgment enters into force one month after its adoption. Therefore, if the decision to dissolve the marriage was made in December of the past year, then the marriage is considered dissolved only from January of this year after the decision enters into force. Therefore, in similar situation civil servant report income ex-spouse behind last year still obliged.
2. If in the reporting year the employee was not married, but registered the marriage only in this year, he does not need to fill out a certificate of spouse's income for the past year.
3. A certificate for a child is issued if on December 31 of the reporting year he has not yet turned 18 years old.

When and how does it appear?

A person entering the civil service submits a certificate of income along with other documents necessary for employment. Civil servants annually from January 1 to April 30 submit a certificate to the personnel service of their institution. The law does not provide for the possibility of extending this period, so it is undesirable to postpone the issuance of a certificate until the last days of April.

It should be noted that employees who are on a long vacation or on sick leave are required to submit such a certificate on an equal basis with the rest. At the same time, it is allowed to send this document by mail, but it is impossible to submit a certificate in electronic form.

There are situations when an employee does not have the necessary information to fill out a certificate for a spouse or child (for example, if the spouses actually ended the relationship). In this case, the civil servant must submit an application to the personnel service no later than April 30 with a detailed justification of the reasons why filling out the certificate is impossible. As for persons entering the civil service, they are not entitled to submit such an application and must, in without fail provide information about the income of your family members.

How to fill out section 1 of the certificate (on income)?

When filling out a certificate, only cash(cash and non-cash), received in the past year. The received annual income must be reflected in one or more columns of section 1.

As income at the main place of work, the amount received in the institution in which the employee is in the civil service at the time of submission of the certificate should be reflected. If in the reporting year the employee was employed elsewhere, then the income received there should be indicated in the line “Other income”. In this case, the reflected amount of income must correspond to the amount indicated in the certificate of Form 2-NDFL.

Income from teaching or creative activity is reflected in separate columns only if it is not income from the main place of work (for example, if the spouse of an employee works as a teacher, then her salary is reflected as the main income, and not as income from teaching activities).

If the employee or members of his family had deposits in the bank last year, then in line 4 of section 1 you must indicate the amount of interest accrued for this year. Dividends and other income from securities are reflected in line 5.

Line 6 indicates all other income, including:

• allowances;
• pensions;
• maternity capital (if last year it was at least partially used);
• maintenance payments;
• salary received while working part-time;
• proceeds from the sale of property;
• money received as a gift or inheritance.

It should be borne in mind that they are not recognized as income and are not reflected in the certificate of the amount of taxes returned to the citizen from the budget as a tax deduction.

In what cases is the expense certificate section filled out?

Section 2 of the certificate, dedicated to the expenses of a civil servant, is filled out only if 2 conditions are met simultaneously:

• an employee or a member of his family acquired real estate, vehicles or securities in the reporting year;
• the purchase price of these objects exceeds the total income of the employee and his wife for the 3 years preceding the reporting year (for example, if a certificate for 2014 is filled out, then income for 2011-2013 will be taken into account).

If the named objects came into the property free of charge, then this section is not filled out. In addition, persons filling out a certificate in connection with entering the civil service do not report on their expenses.

When filling out this section, in addition to the cost of the acquired objects, you must also indicate the source of funds for their purchase. It is important to note that there can be several such sources, and these include not only salary, but also personal savings, receiving money as a gift or by inheritance, etc. At the same time, a civil servant should not provide any evidence to confirm the source of receiving money. .

How to reflect information about property and bank accounts?

Section 3 records information about real estate and vehicles owned by an employee, his wife or children as of December 31 of the previous year. When filling in information about real estate, you must specify:

• the name of the object (for example, "3-room apartment");
• type of ownership (individual, shared or joint);
• other owners of the object (if the property is joint);
• the share of the person in respect of whom the certificate is being filled out (if the property is shared);
• location and area of ​​the object;
• details of title documents for real estate.

Information about the source of funds for the purchase of real estate is indicated only by persons specifically named in the law (for example, civil servants appointed by the President of the Russian Federation), and only in relation to property located abroad.

When filling in information about vehicles, their name, type of ownership, as well as the name of the authority in which they are registered are indicated.

Section 4 of the certificate contains information about bank accounts, including deposits and salary and credit card accounts. In this case, it is necessary to reflect the balance of funds on the account as of December 31 of the previous year (in order to avoid errors, it is advisable to request an account statement from the bank). When entering information about credit card zero in the column "Account balance". If the bank account was closed before December 31 of the reporting year, then information about it in this section should not be reflected.

How to fill in the sections of the certificate of securities and property obligations?

Section 5 includes information on shares and other securities owned, as well as on the presence of shares in the authorized capital of organizations. Income from securities is not reflected in this section (they are indicated in section 1).

Section 6 contains the following information:

1. About immovable objects that are in the use of a person, for example, an apartment occupied under a social contract. employment, or living quarters actually provided by relatives for living. In this case, it is necessary to indicate the type of object, the form of use (rent, social rent, etc.), details of the agreement on the provision of property, as well as the address and area of ​​​​the object. If the agreement on the transfer of property for use was not concluded, in the column "Reason for use" you should indicate: "Actual provision".
2. ABOUT financial obligations in the amount of 500 thousand rubles. and more, for which one of the parties (borrower or lender) is the person in respect of whom the certificate is being filled out. This includes loan agreements, credit agreements, equity participation in construction, etc. In this case, only those obligations that were available as of December 31 of the reporting year are indicated.

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. These positions are positions in the legislative and executive authorities. various levels management. 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 according to new form, approved by the Decree of the President Russian Federation dated June 23, 2014 No. 460 “On approval of the form of a certificate of income, expenses, property and property obligations and amendments to some acts of the President of the Russian Federation”. According to the above Decree, now the help form will display more wide range 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 abroad, taking into account child benefits, alimony, pensions, and other social benefits, 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 legal basis to purchase it. 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 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".

The legislation obliges state and municipal employees to annually provide the employer with information about income, expenses, property and property obligations of their own and their family members. Information must be submitted no later than April 30.

Failure to provide information about your income, property and property obligations, as well as income, property and property obligations of your family members in cases where the provision of such information is mandatory, or the submission of knowingly false or incomplete information is an offense entailing the dismissal of a civil servant from service.

General information

The requirement to provide information about income is established by the following regulations:

• Art. 20, 20.1 federal law dated July 27, 2004 N 79-FZ “On the state civil service In Russian federation";
• Art. 15 of the Federal Law of March 2, 2007 N 25-FZ "On Municipal Service in the Russian Federation".

Information is provided in the form of a certificate, the form of which is approved by order.

Note: Every year, the Ministry of Labor of the Russian Federation publishes " methodological recommendations on the submission of information on income, expenses, property and liabilities of a property nature and filling out the appropriate certificate form. As a rule, this document is issued in December of the year that is the reporting period.

Deadlines for providing information

State and municipal employees must annually provide a certificate of income and expenses no later than April 30 of the year following the reporting year.

The exception is civil servants holding positions public service in the Administration of the President of the Russian Federation, for which the deadline for submitting information is no later than April 1 of the year following the reporting one.

If the deadline for submitting the certificate falls on a non-working day, then the information must be submitted on the last working day.

If the information is not submitted in person, then it must be sent by mail no later than one day before the deadline for submitting documents.

If inaccuracies are found in the information provided within 1 month from the deadline for submitting a certificate of income and expenses to the employer, there is an opportunity to provide an updated certificate.

Information Provided in Help

Income statement is provided separately for the employee, his spouse (wife) and each minor child. Those. Separate certificates are drawn up for each specified family member.

If information about the income, property and obligations of a property nature of the spouse (spouse) and minor children cannot be provided according to objective reasons, then the civil servant needs to submit an appropriate application, which is usually submitted to the personnel department of the employer.

The list of information provided by the applicant for the position and civil servants are somewhat different.

Information provided by the applicant in the following categories:

• income for the reporting period;
• information about the property owned, bank accounts, securities and other liabilities of a property nature as of the 1st day of the month preceding the month of submission of documents.

Information provided to employees in the following categories:

• information on income and expenses in the reporting period;
• information about the alienation of movable and real estate or securities as a result of a gratuitous transaction in the reporting period;
• information about the property owned, bank accounts, securities and other liabilities of a property nature as of the end of the reporting period.

Note: individual questions, according to the information provided, and common mistakes when compiling the certificate, they are given in letters from the Ministry of Labor of the Russian Federation and the Ministry of Finance of the Russian Federation. Links to these documents are provided at the bottom of the article.

Regulations