Confirmation of income of a foreign citizen. How to confirm income for annual notification

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Lawyer, Moscow

• Before a foreign citizen receives the right to permanently reside in the territory Russian state, he has to go through a series mandatory procedures and prove that he has the ability to provide for himself and his family. The greatest concern is for people who are unemployed and therefore may find themselves potentially dependent on state support. To limit the flow of such migrants to the Russian Federation, all of them were required to provide proof of income for a residence permit, and this must be done with some regularity.

  The legalization process in Russia begins with entry into legally to its territory and registration with migration service. During the permissible period of this registration, the migrant will have to decide what his further fate in the country, because after deadline he will be forced to either leave the Russian Federation or provide a document that allows his continued stay within its borders.

  This means that on next stage he needs it, and subsequently - permanently. To do this, you will need to prove that the applicant has found legal work or has another legitimate source receipt of funds to maintain normal level life.

  Registration of a residence permit

  Annual notification on residence permit

  The next obligation with which residence permit holders are burdened is the mandatory annual notification to the migration service that the migrant has not left anywhere and continues to live and work in the Russian Federation.

  On at this stage financial confirmation its stability is also a must. It is on the basis of this document migration service and comes to the conclusion that it makes sense for the applicant to continue to be in the Russian Federation. Moreover, the lack of evidence required income or its insufficient size may become grounds for cancellation of the residence permit.

  What can confirm the source of income

  The main purpose of the required financial document is to show that the income exists, is legal and allows you to lead a normal lifestyle. According to Decree of the Government of the Russian Federation dated 02/09/2007 No. 91, when calculating the average monthly income of a foreign citizen, you can take into account the following types receipts:

  1. All provided for by law types of payments made by the employer.
  2. Average earnings, which are maintained in cases provided for by law.
  3. Remuneration for .
  4. Severance pay that a migrant receives upon resignation, dismissal, as well as wages that are retained by employees in the event of liquidation of the enterprise.
  5. Monthly insurance benefits in case of accidents.
  6. Income generated by property owned by a migrant. For example, payment for an apartment that is rented, or earnings that come from the sale of products produced in a personal subsidiary plot.
  7. Scholarships received by family members of a foreign citizen.
  8. Dividends received from shares purchased.
  9. Alimony.
  10. Interest on deposits placed in deposit accounts.

  
  

  But do not forget about some of the requirements for documents that will confirm the income listed above.

  Get document of this order possible at your place of work. Its official name is form 2-NDFL. Just write it by hand in free form it is forbidden. The migration service will only accept a strictly established format.

  Russian legislation states that the management of a particular company is obliged to issue such a certificate to an employee at any time on the basis of his written statement. However, nothing is said in Tax Code about the period of time during which the document must be issued. This means that it depends solely on the employer himself.

  But the set of labor laws states that all documents related to the work of employees must be issued no later than three days after submitting the application. This argument can be used if the employer delays issuing the certificate.

  A certificate of income for a residence permit for employed persons is issued by the accounting department of the enterprise. The provided so-called extract must contain information about the employee, the employer, the applicant’s position and his income for the last year.

  Tax return

  This type tax reporting represents Official statement migrant about what kind of income he received over a certain period of time. Such a declaration is submitted to tax office in a strictly regulated form, which allows authorized service control the amount of duty that must be paid.

  So, the following persons can provide this document to the Migration Department as proof of income:

  • those who are for last year received remuneration for the provision of services to individuals or legal entities;
  • those in private practice;
  • those who sold property;
  • citizens who received income from sources located abroad of the Russian Federation;
  • those who received compensation as the heir of the subject of patent or copyright law;
  • lottery winners;
  • recipients of an inheritance or any property on the basis of a deed of gift.

  Statement from the bank

  This document is a real bone of contention for representatives of the migration service. The reason for this can be attributed to discrepancies in the relevant legislation; in many regions GUVM employees The Ministry of Internal Affairs refuses to accept the account statement.
  
  

  Let's look at the law:

  1. A foreign citizen is required to submit an annual notification confirming his residence in Russia. He must do this no later than two months following the expiration of the year of his life in the Russian Federation. He must include a certificate of income in the package of documents.
  2. The latter, as stated in paragraph 6 of the mentioned resolution, can be a document recording interest on deposits.

  This means that in order for the migration service to accept bank statement, the applicant’s deposit must contain an amount that in 1 year would bring an amount of interest on the deposit equal to established minimum to confirm income under a residence permit. In other words, it is not enough for the required amount of money to simply be in the account. It is important that the income they generate is the minimum required by law.

  Thus, whether such a document will be accepted by the Main Migration Department of the Ministry of Internal Affairs or not will depend on the loyalty of the employees. But, as practice shows, they are more picky about this issue when we're talking about about RVP. When applying for a residence permit, it is important to show that you have any money at all.

  Other ways

  As stated above, any type of income is suitable to confirm your well-being, including alimony, scholarships, inheritance, or self-employment. The main thing is that you can prove the receipt of funds with documents.

  Another one important feature, which should be taken into account - the payment should not be a lump sum. This should be a regular income received from month to month. If the payment was received only once, it must be confirmed by others, more constant sources. In general, it is important that the total amount of income does not less than that what the Russian state expects to see from a migrant.

  What should the income be?

  Most important question in all this aspect it sounds like this: what amount should be in the account for a residence permit, or what income should be so that it can be counted as sufficient.

  And there are very specific government instructions on this matter:

  • paragraph 5 of the Decree of the Government of the Russian Federation dated 02/09/2007 No. 91: the calculation of the average monthly income of a foreign citizen is made based on his personal income or the amount of income of all members of his family that were received for another year from the moment the residence permit is issued;
  • paragraph 4: determination of the average monthly income level is carried out by the territorial representative office of the migration service;
  • clause 3: family members of a migrant are considered to be the spouse, parents (adoptive parents), children (adopted children) who live with him in the territory of the subject of the Russian Federation that issued him a residence permit.

  Thus, the amount that the applicant must show must be equal to the minimum monthly subsistence level multiplied by 12 months of the past year.

  But how much this subsistence minimum is is decided local authorities taking into account the characteristics of prices and living standards in the region as a whole.

  Do not forget that when confirming a residence permit, the size total income families will also increase such a source as scholarships paid to full-time students, as well as to those who are in academic leave.
  
  

  Submitting a notice online

  The system of registration and legalization of foreign citizens is being improved every year, thanks to which most formalities today can be carried out online. But here's the thing annual notice Main Directorate for Migration Affairs of the Ministry of Internal Affairs for a residence permit, here for now you will have to follow the old path, more familiar to migrants:

  • submit an application in person;
  • send by mail.

  You can contact the department remotely regarding a residence permit only when you first receive it or replace it in case of loss or change of personal data. But even in such a situation, we are only talking about recording in electronic queue, but not about submitting documents.

  In short, if possible, it is better to give preference personal visit to the migration service to make sure that the entire package of papers was correctly prepared and unconditionally accepted.

  How to get a residence permit in Russia: Video

  We wrote about how to correctly fill out the annual notification of residence under a temporary residence permit. Now let's talk about how you can confirm income for notification.

  To put it simply, the inspector is interested in the amount of 12 living wages Your region or more.

  
  

  Let's pay attention to point 5:

  Calculation of the average monthly income of a foreign citizen (average monthly average per capita income family member of a foreign citizen) is made based on the amount of income of a foreign citizen (amount of income of family members of a foreign citizen) received during the next year from the date of issuance of a temporary residence permit to a foreign citizen.

  This means that the calculation of average monthly income will be determined by the formula:

  amount of income for the year / 12

  And to point 6:

  
  6. When calculating the average monthly income of a foreign citizen and the average monthly per capita income of a family member of a foreign citizen, the following types of income (except for one-time payments) received in cash and (or) in kind are taken into account:
  
  

  and all provided by the system wages, types of payments made by employers;

  b) average earnings, stored in cases provided for labor legislation Russian Federation;

  c) payment for work under contracts concluded in accordance with civil law Russian Federation;

  G) severance pay, paid upon dismissal, compensation upon resignation, wages retained for the period of employment upon dismissal due to the liquidation of the organization, reduction in the number or staff of employees;

  e) monthly insurance payments according to mandatory social insurance from accidents at work and occupational diseases;

  f) income from the use of property owned by a foreign citizen and (or) a family member of a foreign citizen, which includes: income from sales and rental (renting) real estate (land plots, houses, apartments, dachas, garages), transport and other mechanical means, means of processing and storage of products; income from the sale of fruits and products of personal subsidiary plots;

  g) scholarships paid to family members of a foreign citizen studying full-time in professional educational organizations, educational organizations higher education, scientific organizations and spiritual educational organizations, as well as compensation payments specified categories citizens while on academic leave for medical reasons;

  h) income from activities entrepreneurial activity, including income received as a result of the activities of a peasant (farm) enterprise, including an enterprise operating without forming a legal entity;

  i) income from shares and other income from participation in the management of the organization’s property; j) alimony received by family members of a foreign citizen;

  k) interest on bank deposits;

  l) monthly payments to employees sent to doctoral studies.

  
  In simple terms:

  
  You can confirm your income with a 2-NDFL certificate if you are officially employed; dependent; tax return in form 3-NDFL; using a bank deposit, etc.

  Important! Income is recorded before taxes and fees are deducted.

  As we already wrote above,

  Amount to confirm = 12 regional subsistence levels or more.
  
  Note: if you have someone dependent, for example, children, the income (12 RM) should be enough not only for you, but also for each dependent.
  
  

  Confirmation using 2-NDFL

  
  Example: Ivan received a temporary residence permit in the Moscow region and immediately got a job. The cost of living for the 3rd quarter of 2015 was established by Decree of the Government of the Moscow Region No. 1131/45 dated November 30, 2015 and for working population is 11990 rub. This means that Ivan must provide the Federal Migration Service with a certificate of income for 11990 * 12 = 143880 rubles (minimum). Ivan’s salary before taxes is 20 thousand rubles a month, he is not married and has no children, so he will not have any problems.

  *To obtain a 2-NDFL certificate, you need to contact the accounting department.
  
  Second example: Lyudmila received a temporary residence permit in the Pskov region together with her minor daughter, which means that if Lyudmila wants to confirm hers and her daughter’s RVP certificate from work, then the income in her 2-personal income tax should be enough for two. The cost of living in the Pskov region at the time of confirmation was 10,871 rubles for the working population and 9,741 rubles for children. total amount for confirmation it must be at least (10871 * 12) + (9741 * 12) = 247344 rubles. Lyudmila got a job immediately after obtaining temporary residence permit. Her salary is 22 thousand rubles before taxes, which means that there is enough income to confirm (22000*12=264000).

  Third example: Nina and Vladimir are husband and wife. They have a five-year-old son, Artem. At Vladimir and Artem's Russian citizenship, and Nina’s is Ukrainian. Nina will confirm the temporary residence permit with a certificate from her work. Since Artem is not a foreigner, Nina does not need to collect 12 subsistence minimums for him, only for herself.
  

  Dependency confirmation

  
  

  If you confirm that you are dependent, then 12 PM must be multiplied by two - it should be enough for both you and the person who supports you, and if there are children, they will also have to be taken into account (see note above).

  
  Example: Elena received a temporary residence permit for marriage in St. Petersburg, but could not find a job. The cost of living in St. Petersburg at the time of confirmation is 10,998.20 rubles. Since her husband’s official salary (45 thousand before taxes) is enough for two subsistence minimums, Elena will be able to confirm her income as a dependent. My husband needs to get a 2-NDFL certificate from the accounting department at work.

  Second example: Natalya and her two children received a temporary residence permit in Kaluga. Natasha also decided to confirm the temporary residence permit as a dependent, which means that her husband’s salary before taxes should cover four subsistence level (Natalia + husband + two children).

  Third example: Let's remember the family of Nina and Vladimir. If Nina had decided to confirm the temporary residence permit as a dependent, being supported by her husband, then Vladimir’s salary should have been enough for three (for herself, Nina and Artem).

  Be prepared for the fact that the fact of being a dependent is NOT close relative You may have to prove it in court.

  Confirmation using 3-NDFL

  
  Tax return 3-NDFL is special document, which is submitted to the tax office at the place of registration in order to report on your income and expenses. The declaration must be submitted by a person who sold property, had income from abroad, or received income on which tax was not paid. tax agent, individual entrepreneurs using a common tax system, and so on.

  Example: Nikolay received a temporary residence permit and opened an individual entrepreneur (at common system taxation!). He carefully studied the legislation and remembered that it is necessary to submit a tax return no later than April 30. Nikolai's income is taxed at a rate of 13%. He went to the Federal Tax Service at the place of registration - filled out form 3-NDFL, paid the tax and after that the inspector put an acceptance mark on his declaration with a date and signature. Nikolay will attach a copy of this declaration to the notification as proof of income and, together with a copy of the passport, a copy of the temporary residence permit and a copy of the TIN certificate, will give it to the inspector at the FMS.

  Attention! In some cases, you need to take with you a notarized translation of your passport, and not just a copy. Check with your inspector!

  Second example: Galina rents out an apartment for 25 thousand rubles + utilities. She, like Nikolai, must submit a tax return by April 30. Galina filled out the declaration, not forgetting that you only need to indicate net income, that is, payment utilities, which tenants pay, there is no need to indicate - only rent, which Galina receives.

  For the year, Galina received an income of 25,000 rubles * 12 months = 300,000 rubles. The amount of calculated tax was 39,000 rubles. (RUB 300,000 * 13%).

  Galina, like Nikolay, goes to the Federal Tax Service (not forgetting to take the lease agreement with her) and pays the tax. The inspector of the Federal Tax Service puts a stamp of acceptance on her declaration with a date and signature, and Galina takes the notification with a copy of the declaration and other documents to the inspector at the Federal Migration Service.

  Third example: Vasily has RVP in Vladimir region and my small subsidiary farm. He raises sheep, and a local factory buys milk and meat from him. Thus, he can confirm the temporary residence permit by providing checks or other documentary evidence of receipt of income to the tax service, filling out a declaration and paying tax.

  Fourth example: Christina (has a temporary residence permit in the Moscow region) sold some valuable item. Since she owned the item for less than three years, Christina must pay tax. From the sale she received 180 thousand rubles, therefore, she must pay 23 thousand 400 rubles to the state treasury (180,000 * 13%). Christina goes to the tax office at the place of registration, like all the above-mentioned heroes, fills out 3-NDFL, pays the tax and takes a copy of the declaration with the stamp and signature of the inspector tax service to the FMS along with other documents.

  Fifth example: Anatoly received a temporary residence permit, but could not find a job with registration according to employment contract, but he does not agree to break the law and work unofficially. He got a job as a gardener, having entered into a civil contract with his neighbor ( an individual). His employer is a neighbor - sent the notification of the conclusion of the contract to the FMS on time, so they won't have any problems. Since ordinary individuals, when concluding an agreement with another individual, are not tax agents, that is, they are not responsible for whether the contractor has paid taxes on his income, Anatoly must report for his income himself according to the 3-NDFL declaration and pay income tax. He will take a copy of the civil law agreement with him to the Federal Tax Service.

  Conclusion:
  
  1. The amount of income received for the year (which we confirm and from which we pay tax) must be at least 12 regional subsistence levels for one person.
  2. Since all our heroes are tax residents, then the amount of tax that needs to be paid to the state is calculated using the formula:Income * 13%
  3. In the case of concluding a civil contract or engaging in entrepreneurship, the obligations do not end with the timely payment of 3-NDFL. Study the legislation carefully.
  
  

  Important!

  If a foreign citizen wishes to confirm the amount and source of income by submitting a copy tax return, this foreign citizen has the right don't imagine specified document to the territorial body federal body executive power in the field of migration. In this case, a copy of the tax return is requested from tax authority at the place of registration of the foreign citizen territorial body federal executive body in the field of migration on one's own based on the notification of this foreign citizen confirming his residence in the Russian Federation.

  Income - cash or material values received by the state, individual or legal entity as a result of any activity for certain period time.

  
  

  If money just sits in an account, it cannot be called income.
  So why do some inspectors do not agree to accept a statement with 12 subsistence minimums as confirmation of the temporary residence permit? Let's look at the Law:

  9. A foreign citizen temporarily residing in the Russian Federation, within two months from the date of expiration of the next year... is obliged... to submit a notification confirming his residence in the Russian Federation with an attached certificate of income ...

  And now . What was there about the bank deposit?
  

  6. When calculating the average monthly income of a foreign citizen and the average monthly per capita income of a family member of a foreign citizen, the following types of income (except for one-time payments) received in cash and (or) in kind are taken into account:
  l) interest on bank deposits;

  That is, in order for the inspector to accept the deposit statement, it must contain such an amount that it reaches 12 subsistence minimums from interest on deposit. Offhand, the deposit should contain about a million rubles.

  Fortunately, many inspectors continue to accept deposit statements with 12 living wages. But, we repeat once again, this does not happen in all regions. So, if you received an extract from 12 PM, you are very lucky.

  Typically, the requirement for 12 PM is supplemented by certain conditions, such as the movement of funds or the deadline for opening a deposit. You need to check directly with your inspector.

  NB! Unlike confirmation of a temporary residence permit, there are no problems with applying for a residence permit using a deposit of 12 PM. After all, when applying for a residence permit, the applicant does not confirm income, but his, so to speak, “solvency.” And that's exactly what they're suitable for personal savings, and not exclusively income.

  
  And one last thing...
  We are asked: is it possible to combine evidence? For example, should I provide a 2-NDFL certificate, the income in which is slightly below 12 subsistence minimums, and a bank account statement where I will report the missing amount?

  We answer: it is possible.

  Thank you for your attention!