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TASS DOSSIER. Declarations of income and assets are submitted annually, no later than April 1, by civil servants and other public officials within the framework of the civil service legislation and the anti-corruption law. Information is also submitted regarding their family members: spouse and minor children. The declarations indicate data for the previous year: information on income, transport and real estate, shares and property obligations.

For the first time, the requirement to provide information on income and property in relation to civil servants in Russia was introduced in 1995. In accordance with Art. 12 of the law of July 31, 1995 “On the Fundamentals of the Civil Service of the Russian Federation,” civil servants were required to provide information to the tax authorities about the income and property they received. However, all this information received the status of official secret, and was verified only by the tax service.

The obligation to declare income, property and property-related obligations for public officials and members of their families was established by Art. 8 of the Law of December 25, 2008 “On Combating Corruption”. December 29 of the same year in St. 10 of the constitutional law "On the Government of the Russian Federation" amendments were made obliging members of the Cabinet of Ministers to submit to the tax authorities information about their income, securities and other property owned by them and members of their families. On May 18, 2009, Russian President Dmitry Medvedev signed a package of anti-corruption decrees, which, in particular, regulate the circle of officials and members of their families who file income declarations. This applies not only to the president, administration officials, and members of the government, but also to parliamentarians, judges, law enforcement officers, and the military. Since 2012, the management of the Central Bank of the Russian Federation, the Pension Fund, the Social Insurance Fund, the Mandatory Medical Insurance Fund, state corporations and state-owned companies with prevailing state participation, as well as their spouses and minor children, have also begun to report. In 2013, an additional resolution was adopted obliging the management of a number of state-owned companies to report income.

Since January 1, 2013, Russian officials report not only on income, but also on expenses, including expenses of wives and children. Transactions for the acquisition of land, real estate, vehicles, securities, shares are subject to verification if the transaction amount exceeds the total income for the last three years. The sources of funds at the expense of which transactions were concluded are also required to be declared. On August 19, 2013, a ban on officials having accounts in foreign banks came into force. Failure to comply with the above requirements is subject to administrative punishment, up to and including dismissal due to loss of confidence. Civil servants, according to the law, do not have the right to engage in commercial or entrepreneurial activities.

On November 4, 2015, a law came into force that provides for the possibility of early deprivation of the mandates of parliamentarians if they or members of their families do not submit income declarations on time. Previously, there was no liability for failure to submit or late submission of declarations in the legislation.

Information about income and property began to be published on the official websites of the relevant departments and in the media since 2010. However, the public version of the declarations of officials differs significantly from the one that the official submits to the personnel service. The “open” version does not contain information about accounts and debt obligations, the location of the declared property and the year of manufacture of the car are not reported, and there is no information about expenses.

About 1.5 million government employees file income declarations annually. In 2014, the Anti-Corruption Office of the President of the Russian Federation checked about 10 thousand certificates of civil servants on income and expenses for 2013. As a result of the audit, 3,700 officials received disciplinary punishment, 162 of them were dismissed due to loss of confidence. In the first half of 2015, according to the head of the presidential administration Sergei Ivanov, 8.5 thousand declarations of civil servants were checked, 4 thousand people were brought to disciplinary liability, 272 officials were fired.

Results of the declaration campaign of government officials in 2014

President and Chairman of the Government of the Russian Federation

At the end of 2014, Russian President Vladimir Putin, according to the declaration, earned 7 million 654 thousand rubles. The Chairman of the Russian government, Dmitry Medvedev, indicated income in the amount of 8 million 52 thousand rubles. Information about the property, including real estate and vehicles, of the head of state and the prime minister has not changed compared to 2013. Vladimir Putin owns a land plot of 1,500 square meters. m and two apartments, one of which is a service apartment. The president’s declaration also indicates a garage and a garage space (official), three passenger cars (VAZ 2121, GAZ M21, GAZ M-21-Ri) and a trailer. Dmitry Medvedev owns a land plot of 4,700 sq. m. m (on lease) and an apartment, as well as two cars - GAZ M-20 and GAZ 21.

Administration of the President

In the Administration of the President of the Russian Federation, the “richest” person at the end of 2014 was the head of the Department for Socio-Economic Cooperation with the CIS States, Abkhazia and South Ossetia, Oleg Govorun. His income amounted to 114 million 298 thousand rubles. The head of the administration, Sergei Ivanov, declared 16 million 205 thousand rubles in 2014. The lowest income is that of Vladislav Surkov, assistant to the President of the Russian Federation. He earned 8 million 209 thousand rubles. At the same time, he does not own any cars or real estate; only a service apartment is indicated. His wife brought 4 million 920 thousand rubles to the total family income; she also owned six plots of land, two residential buildings, an apartment and three cars.

Government

In the government, the highest income was declared by Deputy Prime Minister Alexander Khloponin - 280 million 624 thousand rubles. At the same time, his wife earned 8 million 221 thousand rubles. Thus, they declared the largest family income among the deputy chairmen of the government - 288 million 845 thousand rubles. Minister of Agriculture Nikolai Fedorov earned the least among government members in 2014 - 4 million 743 thousand rubles.

The State Duma

In the State Duma for the third year in a row, the leader in income was a member of United Russia, Grigory Anikeev, who is among the 200 richest businessmen in Russia according to Forbes magazine (founder of the ABI Group holding, which unites meat processing plants, the production of frozen semi-finished products, and retail chains) . The parliamentarian indicated in the declaration the amount of 995 million 61 thousand rubles, but this is significantly lower than his income in 2013 - by 711 million rubles. Speaker of the lower house of parliament Sergei Naryshkin, on the contrary, tripled his income in 2014 - to 7 million 887 thousand rubles. The poorest deputy at the end of 2014 was Maxim Shchepinov from the LDPR, who earned 1 million 192 thousand rubles. However, the parliamentarian is the owner of several land plots, apartments and real estate, nine cars, and even a KAMAZ truck crane.

Council of the Federation

The highest income among members of the Federation Council in 2014 was the senator from the Khanty-Mansiysk Autonomous Okrug Viktor Pichugov - 363 million 554 thousand rubles. Valery Ponomarev from the Kamchatka Territory was only slightly inferior to Pichugov, who at the end of 2014 declared 362 million 636 thousand rubles. The income of the Chairman of the Federation Council Valentina Matvienko compared to 2013 increased almost 45.5 times and amounted to 160 million 361 thousand rubles. However, as indicated in the declaration, the bulk of it - 152 million 620 thousand - was received from the sale of an apartment and a parking space in Moscow. The lowest income was declared by the senator from Mari El, Svetlana Solntseva, who was appointed to the Federation Council only in January 2015 - 620 thousand rubles.

Heads of regions

Among the heads of Russian regions, the first place in terms of income belongs to the governor of the Chelyabinsk region Boris Dubrovsky - 358 million 170 thousand rubles. Before his election in 2014 as head of the region, Dubrovsky served as general director and chairman of the board of Magnitogorsk Iron and Steel Works OJSC. The head of the Karachay-Cherkess Republic, Rashid Temrezov, earned less than other heads of constituent entities of the Russian Federation, as in 2013 - only 829 thousand rubles. At the same time, the head of the republic owns two land plots, a residential building, four apartments, etc.

In 2015, he earned 6.48 million rubles. This follows from information on the income of state civil servants of the capital, published by the press service of the city government.

In accordance with the information posted on the official portal of the mayor and government of Moscow, Sobyanin received an income of 6,480,763 rubles from January 1 to December 31, 2015. It is indicated that the mayor owns a garage with an area of 26.8 square meters. m., and in use - an apartment with an area of 308.1 sq. m.

There is no information about the mayor's immediate relatives on the portal.

Data on Sobyanin’s income indicate that compared to last year, his income decreased by 733 thousand rubles. In 2014 he earned 7,214,045 rubles. In 2013 - 6.2 million rubles.

In 2015, the income of all deputy chiefs of staff of the mayor and the Moscow government, as well as the head of the department Alexander Zelya (52.3 million rubles) and the mayor’s press secretary Gulnara Penkova (7.65 million rubles) had higher income than Sobyanin’s. ). [...]

Original of this material
© Gazeta.Ru, 04.14.2016, Photo: Kommersant, Vedomosti, Illustration: KP.Ru

Officials cut revenues

Anna Semenova

Moscow high-ranking officials published their income statements on the evening of Wednesday, April 13. The richest minister in the capital’s government turned out to be the head of the department of foreign economic and international relations, who, despite the crisis, earned almost 90 million rubles. And of the deputy mayors, the largest income, as expected, went to the head of the transport complex Maxim Liksutova, who got rid of real estate in Italy.

While civilians fell asleep, officials of the Moscow City Hall publicly reported on their... The richest of them turned out to be the head of the Moscow Department of External Economic and International Relations, Sergei Cheremin. He earned almost 90 million rubles. But that's not all. The official owns six summer cottages with a total area of more than 15 thousand square meters. m, a townhouse (414 sq. m), a dacha (514 sq. m) and two apartments (176 and 74 sq. m, respectively). A minor child has an apartment with an area of 133 sq. m. m.

Sergey Cheremin

The richest official in Moscow also owns three cars: Mercedes 500 (C-221), Mercedes S 400 4MATIC and Lexus LX 570. Let us recall that Cheremin has been ranked first among Moscow officials with the highest income for several years. In 2014, he earned 75.4 million rubles, in 2013 - 77.5 million rubles.

The richest vice-mayor turned out to be Maxim Liksutov, Deputy for Transport and Road Infrastructure of Moscow. Over the past year, he earned more than 65.9 million rubles, including from the sale of a land plot with a residential building. Judging by the declaration for 2014, we are talking about a plot in Italy with an area of 2.2 thousand square meters. m, and the area of the Italian house is 353 sq. m. m.

Maxim Liksutov

Liksutov still owns three land plots in Russia with a total area of more than 4 thousand square meters. m and a residential building, which, judging by the area (more than 2 thousand sq. m), can be called a mansion.

In addition, the apartment is 178.6 sq. m. m (not counting real estate of 168 sq. m., which is used by his two minor children), two parking spaces and two non-residential premises.

Let us note that in 2014, Liksutov earned 14.494 million rubles, and he earned almost half of the amount declared then from the sale of several cars from his personal fleet. However, what remains can make Muscovites-motorists turn green with envy or rage. The list includes premium models Lexus LX 570, Mercedes-Benz GL 550, Mercedes-Benz G55AMG, Harley-Davidson V-ROD Muscle motorcycles, Aprilia Sportcity 250, Aprilia Scarabeo 125, Honda Goldwing GL 1800 Motor Trike and Honda NSA700A. But Liksutov decided to give up water transport: the Protea boat disappeared from the declaration.

Income of the Deputy Mayor of Moscow for Housing, Communal Services and Improvement Petra Biryukova in 2015 amounted to almost 6.9 million rubles. and decreased by more than 1 million rubles. compared to the previous year. In addition, Biryukov is assigned a plot of land (1.5 thousand sq. m), a country house (120.7 sq. m), and a share in an apartment with an area of 173.8 sq. m. m, parking space and country buildings (181.4 sq. m.).

Petr Biryukov

At the same time, his wife, according to the declaration, earned twice as much as her husband - 13.8 million rubles.

It is symbolic that the wife of Moscow’s chief utility worker owns a Yamaha VT 700 snowmobile.

Biryukov himself does not own cars, but his wife also owns a Daimler-Benz car.

From the Deputy Mayor of Moscow for urban planning policy and construction Marat Khusnullina last year’s income was 6.7 million rubles, his wife’s was 8.7 million rubles. The head of the Moscow construction complex owns an apartment of 186.7 square meters. m, shares in the apartment are 27 sq. m, two residential buildings with a total area of more than 820 sq. m. m and two land plots (total area 1867 sq. m).

Apparently, the crisis has not spared anyone in the construction industry. Back in 2014, Khusnullin’s income was 7.365 million rubles, and his wife earned 33.3 million rubles in 2014. In addition, Khusnullin’s wife owned two jet skis and a Mercedes CLS 350. In 2015, she sold them, purchasing instead a Mercedes-Benz V Class and a land plot of 111 square meters. m.

The income of Moscow Deputy Mayor for Regional Security and Information Policy Alexander Gorbenko also decreased (from 7.1 million rubles to 6 million rubles), but that of his wife increased (from 922.5 thousand rubles to 3 million rubles. ). The Lexus LS 600H is registered to the wife.

From the Vice Mayor for Social Development Leonid Pechatnikov revenues also declined. If in 2014 he earned 7.185 million rubles, then in 2015 - 6.285 million rubles. The official, as before, owns only one parking space of 14 square meters. m - and a modest apartment of 50 sq. m is in use.

Women who hold positions in city hall have also seen their earnings drop. Thus, even the Deputy Mayor for Economic Policy and Property and Land Relations Natalya Sergunina received 6.1 million rubles in 2015.

True, her assets include “eternal values” - an apartment and a land plot of 2.1 thousand square meters. m.

Anastasia Rakova, who heads the apparatus of the mayor and government of Moscow, earned almost 6.5 million rubles last year, which is also significantly lower than her income for the prosperous 2014, when she declared 7.2 million rubles. The head of the finance department, Elena Zyabbarova, received 5.8 million rubles in 2015. She also owns two apartments (118 and 105 sq. m, respectively).

But among the women present in the declarations, for the third year in a row, the wife of the Commissioner for the Rights of Entrepreneurs in Moscow, Mikhail Vyshegorodtsev, has stood out. His official income for 2015 was just over 3 million rubles, while his wife earned 27.1 million rubles. Also, of course, not God knows what, considering that in 2014 she earned almost 38 million rubles, and in 2013 - 143.5 million rubles. Also, a Mercedes-Benz V250 Bluetec is registered to Vyshegorodtsev’s wife.

However, not all Moscow officials have a weakness for high-status luxury cars. Thus, the head of the city property department Vladimir Efimov owns a BMW K 1600 GTL motorcycle, and the head of the information technology department Artem Ermolaev owns a Bombardier model 6 BBC ATV.

[Lenta.Ru, 04/14/2016, “Who can live well in Moscow”: Commissioner for the Protection of the Rights of Entrepreneurs Mikhail Vyshegorodtsev can be proud of his wife with the highest earnings: her income amounted to 27 million rubles. Vyshegorodtsev himself received only 3 million rubles - less than all his colleagues in the government. The authorized person owns a garage-box, although the Mercedes-Benz V250 Bluetec is registered to his wife. Also, the declaration of Vyshegorodtsev’s wife lists six plots of land, a house with an area of more than 2 thousand square meters, two apartments and a parking space.
Head of the Department of Economic Policy and City Development Maxim Reshetnikov earned 5.4 million rubles. Compared to last year, his income decreased almost six times: in 2014, he indicated in his declaration the amount of 30.9 million rubles. The earnings of Reshetnikov’s wife decreased even more significantly - from 24.9 million rubles in 2014 to 548 thousand in 2015. - Insert K.ru]

Moscow officials on the evening of April 13 reported on income for 2015. Information about the earnings and property of civil servants is published on the City Hall website. Lenta.ru checked how the well-being of employees of the capital’s government has changed over the past year.

First among equals

Not for the first year in a row, the richest person in the Moscow government has been the head of the department of foreign economic and international relations, Sergei Cheremin: in a year he earned almost 90 million rubles. Cheremin's income increased - in 2014 he received only 75.4 million.

Cheremin owns a townhouse (with an area of 413 square meters), two apartments (175.8 and 74.1 square meters) and a summer house. In addition, he owns six dacha plots in Russia, the total area of which exceeds 15 thousand square meters. Compared to last year, one plot was added to his declaration. The civil servant also has three cars: Mercedes 500, Mercedes S 400 and Lexus LX 570. In addition, according to the declaration, Cheremin’s minor child has an apartment with an area of 133 square meters. There is no data on the income and property of Cheremin’s wife in the declaration.

Second place in terms of income was taken by Deputy Mayor for Transport and Road Infrastructure of Moscow Maxim Liksutov, who received almost 66 million rubles. This amount includes funds received by the official from the sale of a land plot with a residential building. Compared to 2014, his income increased 4.5 times - last April he declared an income of 14.5 million rubles.

The wife’s income is not taken into account in Liksutov’s declaration (the official divorced in 2013), but the vice mayor himself owns three land plots (total area - 4170 square meters), a residential building with an area of more than 2 thousand square meters, an apartment, two parking spaces and two non-residential premises. Another apartment is used by his two children. According to the declaration, the garage of Sergei Sobyanin’s deputy for transport issues houses three cars (Lexus LX 570, Mercedes-Benz CL 550 and Mercedes-Benz G55AMG) and five motorcycles (Harley-Davidson V-ROD Muscle, Aprilia Sportcity 250, Honda NSA700A, Aprilia Scarabeo 125 and Honda Goldwing GL 1800 Motor Trike).

With a good wife

The rest of the capital's officials cannot boast of such high incomes. Thus, Deputy Mayor for Housing and Public Utilities and Improvement Pyotr Biryukov earned 6.9 million rubles this year (7.8 million rubles in 2014), and his wife earned almost twice as much: 13.8 million rubles. The official owns a plot of land, a country house and buildings, as well as a parking space. In addition, together with his wife, he owns an apartment with an area of 173.8 square meters. The wife of Moscow's main utility worker owns a plot of land, an Amaha VT 700 snowmobile and a Daimler-Benz car.

Deputy Mayor for Urban Policy and Construction Marat Khusnullin's income last year was 6.7 million rubles, and his wife's income was 8.7 million rubles. In 2014, the head of the construction complex earned 7.4 million rubles, and his wife then received 33.3 million rubles. Judging by the declaration, Khusnullin has two houses with an area of 205.6 and 614.8 square meters, two plots of land and an apartment; another house is in his use. Khusnullin's wife owns several plots of land, a residential building with buildings, a garden house, a Mercedes-Benz V Class car and part of an apartment - together with her husband. Another apartment is used by the deputy mayor's child.

Commissioner for the Protection of the Rights of Entrepreneurs Mikhail Vyshegorodtsev can be proud of his wife with the highest earnings: her income amounted to 27 million rubles. Vyshegorodtsev himself received only 3 million rubles - less than all his colleagues in the government. The authorized person owns a garage-box, although the Mercedes-Benz V250 Bluetec is registered to his wife. Also, the declaration of Vyshegorodtsev’s wife lists six plots of land, a house with an area of more than 2 thousand square meters, two apartments and a parking space.

The head of the department of economic policy and city development, Maxim Reshetnikov, earned 5.4 million rubles. Compared to last year, his income decreased almost six times: in 2014, he indicated in his declaration the amount of 30.9 million rubles. The earnings of Reshetnikov’s wife decreased even more significantly - from 24.9 million rubles in 2014 to 548 thousand in 2015.

Moscow Mayor Sergei Sobyanin reports on his income separately from the government; he can submit his declaration until April 30.

In the article:

Civil servants must provide information about their property status to the tax service every year. An application is filled out according to the same rules that apply to other property provisions.

Income declaration in 2017

Declaration of income of civil servants The following categories of people holding a certain position must apply:

Employees of the presidential apparatus;
Employees of the Ministry of Emergency Situations, Federal Customs Service, prosecutors, FSO, FSB, Ministry of Internal Affairs, FSIN and State Fiscal Service;
Members of the government, as well as the Federal Assembly of the Russian Federation.

In 2015, new rules for filling out the declaration were introduced. The difference is not significant, since the income statements of civil servants did not indicate sources of income until 2014, but now they need to be noted.

It is worth noting one more important nuance.

Family members of a government employee must also declare income. This applies to both spouses and children who have reached the age of 18. If civil servants have minor children, then the parents themselves must submit a declaration for them. Many people are wondering where to file the income statement of civil servants for 2017? Submitting an application can be done in several ways:

The document can be submitted in person. This means that the civil servant will have to visit the local branch of the Federal Tax Service.
The income statement of civil servants can also be submitted online. For this purpose, the State Services portal is used.
You can send the document by registered mail through the postal service.
If the document is sent through a representative, the application will need to be certified by an employee of the notary office.

Filling out the declaration by civil servants

This type of application is filled out using form 3-NDFL. The income statement form for civil servants includes a questionnaire and 6 sections. The document also contains sheets from A to I. In the questionnaire block you will need to indicate the addressee - that is, a specific branch of the tax service. Information about the applicant is also indicated here. Many people wonder where to look at the income statement of civil servants? In Western countries and America, the publication of such a document is considered normal.

In the United States, government employees must be accountable to the people. In Kazakhstan, civil servants can publish this document on their own initiative. In Belarus, declarations are usually made public before elections. In Russia, such information is protected at the legislative level. In our country, the information in this document is considered confidential information. Information may be made public on the eve of elections, for example in Belarus.

It will be possible to view the income statements of civil servants if they are published by the media.

Sample declaration

When filling out the income statement for civil servants, certain difficulties may arise. Sometimes it is difficult to determine what exactly needs to be included in a document and how it is done. If a house is being built, then you need to fill out the following sheets 1, 2, A, G1 and I, as well as sections 1 and 6. Sheets 1 and 2 must contain information about the tax payer. 1 Section is intended for calculating the tax base and the amount of tax refund. Section 6 describes income tax refund amounts.

Sheet A displays those taxes that have already been paid, as well as profit. Sheet G1 may need to be filled out if you need to indicate information about deductions. Sheet I contains information about the facility under construction. Problems with filling out the declaration may arise when selling shares. The income declaration form for civil servants must be filled out without errors. If a civil servant had other sources of income during the reporting period, except those related to securities, then certificates in form 2-NDFL will be required. Profits from the sale of shares are reduced by the amounts spent. Cost amounts must be documented. If an error has been made, it can be corrected as follows:

If the error concerns the declaration for last year, then you need to take the form that was valid in 2016.
Don’t forget to put down the number of the corrective act. If corrections are made for the first time, then code 001 is entered, for a second correction, code 002, and so on.

Download the declaration of civil servants for 2017

In neighboring Ukraine, a new law is coming into force that aims to prevent corruption. The essence of the new law is that income declarations of civil servants of Ukraine will be entered into an electronic register. Until the register is created, civil servants will submit declarations in paper form. It is planned that more than 200,000 documents will be added to the register.

Russian officials, starting from 2015, must indicate in the declaration not only their income, but also their sources. The deadline for submitting the document is the same for all civil servants. It must be submitted by April 30 of the year following the reporting period. Officials must remember that late filing of an application may result in criminal liability. For delays, penalties may be imposed in the form of payment of 5% of the unpaid amount of taxes for each month of delay.

Income declaration form for civil servants you can download on our website.

Who must submit a 3-NDFL declaration and a certificate of their income and expenses by April 30

Information about real estate owned by a person or members of his family must now also include documents that are the legal basis for its acquisition. Information on vehicles owned by a government employee or members of his family must display the model of the vehicle, as well as the year of its manufacture.

Return to State Revenue 2018

The income certificate of a civil servant is a document with the help of which employees of government agencies annually report on their property and income.

According to current legislation, civil servants annually provide information not only about their property and income, but also about the property and income of their spouse and minor children. A separate certificate is filled out for each family member, 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 to:

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 officially married on December 31 of the previous year.

There are a number of points to consider:

1. If the divorce occurs through the court, then the court decision comes into force only one month after its adoption. Therefore, if the decision to divorce was made in December of last year, then the marriage is considered dissolved only from January of this year after the decision comes into force. Consequently, in such a situation, the civil servant is still obliged to report on the income of the ex-spouse for the past year.

2. If in the reporting year the employee was not married, but registered the marriage only this year, he does not need to fill out a certificate of the 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.

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 not advisable to postpone the execution of the certificate until the last days of April.

It should be noted that employees on long-term vacation or sick leave are required to submit such a certificate along with others. In this case, it is possible to send this document by mail, but the certificate cannot be submitted electronically.

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 have actually ended their 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 do not have the right to submit such an application and must necessarily provide information about the income of their family members.

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

As income from the main place of work, the amount received in the institution in which the employee is a civil servant at the time of submitting the certificate should be reflected. If in the reporting year the employee was employed in another place, 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 specified in the certificate of Form 2-NDFL.

Income from teaching or creative activities is reflected in separate columns only if it is not income from the main place of work (for example, if the employee’s spouse 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 need to indicate the amount of interest accrued for this year. Dividends and other income from securities are reflected in line 5.

Line 6 shall indicate all other income, including:

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

It must be taken into account that the amount of taxes returned to the citizen from the budget as a tax deduction is not recognized as income and is not reflected in the certificate.

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

The employee or a member of his family acquired real estate, transport or securities in the reporting year;
the purchase price of the named objects exceeds the total income of the employee and his wife for the 3 years preceding the reporting year.

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

When filling out this section, in addition to the cost of the purchased objects, you must indicate the source of funds for their purchase. It is important to note that there may be several such sources and they include not only salary, but also personal savings, receiving money as a gift or inheritance, etc. However, the civil servant does not have to provide any evidence to confirm the source of receiving the money .

Section 3 records information about real estate and transport owned by the employee, his wife or children as of December 31 of the previous year.

When filling out information about real estate, you must indicate:

Name of the object (for example, “3-room apartment”);
type of ownership (individual, shared or joint);
the remaining owners of the property (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 facility;
details of title documents for real estate.

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

When filling out information about vehicles, indicate their name, type of ownership, as well as the name of the body with which they are registered.

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 in the account as of December 31 of the previous year (to avoid errors, it is advisable to request from the bank a statement of transactions on the account). When entering credit card information, a zero is entered in the Account Balance column. If the bank account was closed earlier than December 31 of the reporting year, then information about it should not be reflected in this section.

Section 5 includes information about owned shares and other securities, as well as 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.

Federal Treasury

rental, or residential premises actually provided by relatives for living. In this case, you need to indicate the type of object, 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 an agreement on the transfer of property for use has not been concluded, in the “Bases for use” column you should indicate: “Actual provision.”
2. On 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 existed as of December 31 of the reporting year are indicated.

A certificate of income, expenses, property and property-related obligations is a document that is filled out and submitted by persons applying for or filling positions, the exercise of powers for which involves an unconditional obligation to provide information on income, expenses, property, as well as property-related obligations of these persons , their spouses and children under age. Such positions are positions in legislative and executive authorities at various levels of government. It is worth noting that information is submitted separately for the person holding the position of a civil servant, his/her spouse, as well as minor children.

Starting from January 1, 2015, the certificate is submitted in a new form approved in accordance with Decree of the President of the 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 certain acts of the President of the Russian Federation” Federation". According to the above-mentioned Decree, the certificate form will now display a wider range of information. For example, it is now necessary to indicate the number and series of the passport, the date of its issue and the name of the authority that issued it.

Form of certificate of income, expenses, property and property obligations

These data are indicated both for the person applying for the position of a civil servant and for his family members.

New in the certificate is also the display of data in the section “Information on accounts in banks and other credit institutions”, in which the total amount of income for the reporting period should now be indicated in cases where it exceeds the total income of the civil servant and his spouse for reporting period and the two years preceding it. In this case, an extract on the movement of funds in accounts during the reporting period is attached to the certificate.

The indication of information about property obligations has also undergone changes. Thus, the subsection “Other obligations” is now called “Current financial obligations”, which displays information about the obligations that a civil servant or his family members bear 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 out by the person applying to fill 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 period for submitting adjustment data to the document has been reduced from 3 months to 1 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 anti-corruption issues.”

In the article:

Civil servants must provide information about their property status to the tax service every year. An application is filled out according to the same rules that apply to other property provisions.

Income declaration in 2016

Declaration of income of civil servants The following categories of people holding a certain position must apply:

Disability due to general illness or accident at work Permits and compensation. Overtime and holidays Transport subsidy.

There are also a number of deductions that must be canceled for obligations concluded with the company or third parties.

The percentages shown for the above deductions. In addition, with the prior permission of the employee, membership dues, employee and cooperative funds, bank loans and other items that appear on your payroll, such as voluntary contributions from Pension Fund administrators and savings accounts to encourage Construction as an alternative to savings and investments, are deducted.

Employees of the presidential apparatus;
Employees of the Ministry of Emergency Situations, Federal Customs Service, prosecutors, FSO, FSB, Ministry of Internal Affairs, FSIN and State Fiscal Service;
Members of the government, as well as the Federal Assembly of the Russian Federation.

Social benefits are legal benefits that an employer pays its employees in addition to regular wages to meet needs or cover risks that arise during the development of their work. He pays a value corresponding to one month's salary for each year of work and proportionally for a fraction of the year.

All servers mentioned in Article 2 of this standard may request that their partial shutdowns be lifted in the following cases. For the acquisition and purchase of housing, its construction, repair and renewal, as well as the release of encumbrances on property hired by an employee or his permanent spouse or partner. Conduct research on both the employee, his or her spouse or regular partner, and their children. Payment of housing debt in accordance with the percentage agreed in the document or 100%, depending on the case. In entities recognized by the state. . Likewise, to determine when to withdraw withdrawals from a private savings fund, you must locate each advisor of the relevant affiliated fund, complete the format provided, and decide on the interest that will be withdrawn in the short and long term.

A unified form of certificate of income, expenses, property and property obligations

It is worth noting one more important nuance.

Family members of a government employee must also declare income. This applies to both spouses and children who have reached the age of 18. If civil servants have minor children, then the parents themselves must submit a declaration for them. Many people are wondering where to file the income statement of civil servants for 2015? Submitting an application can be done in several ways:

12% per annum is recognized and paid on the remaining balances held by the company as of December 31 of each year or on the dates of final retirement or partial liquidation of layoffs. The equivalent of one month's average salary is paid provided that the service was provided throughout the year. Otherwise, it is paid pro rata and must be due November 30th of each year.

For statutory employees, 32 days of regular pay are recognized per year and prorated per fraction of the year. Similarly, for civil servants, 15 days of normal salary are accordingly recognized. Holidays are paid with the base salary as well as the employee's average earnings in the previous year, for example: overtime, excessive compensation for holidays, excessive compensation on Sundays and holidays and night work allowances. It is recognized for each vacation period in an amount equivalent to two days of the basic monthly distribution, which corresponds to the moment the relevant vacation period begins.

The document can be submitted in person. This means that the civil servant will have to visit the local branch of the Federal Tax Service.
The income statement of civil servants can also be submitted online. For this purpose, the State Services portal is used.
You can send the document by registered mail through the postal service.
If the document is sent through a representative, the application will need to be certified by an employee of the notary office.

Special or Special Family Allowance

A grant that is paid pro rata if 60 days are applied for during the semester. This is a salary bonus received by employees who work in the area of influence on an ongoing basis and taking into account the function of the site. This bonus is set at an amount equal to 17 days of regular wages that the government employee earns at the time of payment.

Issuance and delivery of labor certificates

A certificate of performance is an accreditation issued by a duly authorized company guaranteeing that certain data actually belongs to whoever it purports to be. The labor certificate contains the following data. Average monthly income. . If you are going to apply for a labor certificate, which must be presented at different embassies, you must attach documentation that justifies the application and will appear at the presence office.

Filling out the declaration by civil servants

Confirmation of work certificate details

Confirmation of labor certificate data is carried out for any type of banking, commercial, leasing agency. This authorization is done directly through employee self-service in the intranet log.

Requesting Certificates of Income and Withholdings

With your income and withholding certificate, you can.

Advice on filing a sworn declaration of goods and income

Perform procedures before financial institutions.
Manage your profit and loss statements.
Submit it to pay university fees.
Request your military notebook before the National Army.

It is the responsibility of all government employees to consider the following information to complete this format.

Address and home address Numbers of identification documents of your spouse or permanent partner, parents and children. The number of checking or savings accounts and their balances as of December 31 of the previous year. Advising on the issuance of certificates to reduce withholding, withholding methods and fixed percentages.

General information about assets.
Participation in companies, boards, boards, corporations and others.

The certificates that can be presented for income tax reduction are as follows.

It will be possible to view the income statements of civil servants if they are published by the media.

Sample declaration

Health certificate

He submits copies or photocopies of the educational certificates of the official, his/her spouse and even two children. The period for which they correspond Name and identification of beneficiaries of the services. At the same time, original certificates, copies or certified copies of what was paid in the relevant year for the “Construction or acquisition of single housing” are submitted. If you purchased a new home loan in the current year, you can submit a certificate corresponding to the interest and cash adjustment made in the first month of the loan. In the case of housing loans provided by persons or organizations under government supervision, it is necessary to issue a certificate indicating not only the cost of interest and monetary adjustment, but also the provision of the loan intended for the purchase of the official's housing.

If the lender is not subject to government supervision, the loan must be secured by collateral in addition to these details. Housing certificates that are “dividable” must be qualified in the “Percentage to Apply” field in the “Withholding” format, indicating what percentage should be applied.

Consulting in procedures with external objects

Consulting on partial layoffs.

A copy or photocopy of a certificate from a medical institution.
The Health Care Plan holder must be an official.
The value must be paid.
Total volume of payments.

If you intend to request dismissal, you must bring complete documentation to the Tegio presence office in order to be able to follow the appropriate procedure and thus satisfy the settlement requirements.

Audit system for information on work with salaries

After a few simple steps, you can navigate through the different menus to find the information you need.

This page is in the process of being updated

Administrator of layoffs organization.
Embargo or food agreements.
Information about your trade union affiliation.

The report is made exclusively through an electronic system available on the website of the Comptroller General of the municipality.

All server assets and property values must be informed. The declaration also includes assets and valuables associated with a spouse or partner, children or other persons who are economically dependent on the declarant. Please note: A server that does not deliver a document within the expected period will have its reward suspended and will be subject to other administrative action. Recalling that pensioners and retirees are exempt from the Annual Declaration of Goods and Valuables.

If the error concerns the declaration for last year, then you need to take the form that was valid in 2014.
Don’t forget to put down the number of the corrective act. If corrections are made for the first time, then code 001 is entered, for a second correction, code 002, and so on.

Download the declaration of civil servants for 2016

Who should announce? All municipal public agents, i.e. those who exercise, even temporarily or without remuneration, by election, appointment, appointment, contract or any other form of investment or bond, mandate, office, work or function in direct or indirect public administration.

Who is exempt from the application? Retired employees, retirees, trainees, government employees assigned to other authorities during the assignment period, and employees employed by service providers are exempt from completing the application. Should it be announced again this year?

Delivery must be updated annually with updated data. Should the current meanings of my statements be relevant? For the annual update made in May, the statement must contain updated amounts through December 31 of the previous year, just like the personal income tax adjustment statement.

How to determine the value of a declared property? At acquisition cost or current market value? Assets should always be declared at their acquisition cost. Therefore, assets should not be valued or depreciated due to changes in their market value during the year.

Income declaration form for civil servants you can download on our website.

Declaration of income of civil servants: instructions for filling out

income statement of municipal employees

Home / Assessment of the effectiveness of provided (planned to be provided) tax benefits for local taxes in the Chernavsky rural settlement of the Paninsky municipal district for 2017 / income statement of municipal employees

Information on income, property and property-related liabilities of persons holding positions in the municipal service of the administration of the Chernavsky rural settlement of the Paninsky municipal district and their family members for the period from January 1 to December 31, 2017

	Job title	Declaredbathroomannualincome for2017 (rub.)					in use
	Job title	Declaredbathroomannualincome for2017 (rub.)	Type of objectsreal estate	Square(sq.m)	Country of location	Trance-tailorsfacilities	Type of objects	Square(sq.m)	Country of location
Nerutskov Oleg Vasilievich	head of a rural settlement		land plot 1/3 share land plot 1/3 share residential building 1/3 share
			land plot 1/3 share land plot 1/3 share residential building 1/3 share
Minor child			land plot 1/3 share land plot 1/3 share residential building 1/3 share apartment 1/6 share
Minor child							land plot 1/3 share land plot 1/3 share residential building 1/3 share

Last name, first name and patronymic name of the person holding the corresponding position and his family members	Job title	Declaredbathroomannualincome for2017 (rub.)	List of real estate objects andvehicles owned by right of ownership				List of real estate objects,in use
	Job title	Declaredbathroomannualincome for2017 (rub.)	Type of objectsreal estate	Square(sq.m)	Country of location	Trance-tailorsfacilities	Type of objects	Square(sq.m)	Country of location
Poslovskaya Olga Nikolaevna	deputy head of a rural settlement - chief accountant
						Passenger carVolkswagen Touareg
Minor child

Last name, first name and patronymic name of the person holding the corresponding position and his family members	Job title	Declaredbathroomannualincome for2013. (rub.)	List of real estate objects andvehicles owned by right of ownership				List of real estate objects,in use
	Job title	Declaredbathroomannualincome for2013. (rub.)	Type of objectsreal estate	Square(sq.m)	Country of location	Trance-tailorsfacilities	Type of objects	Square(sq.m)	Country of location
Kuznetsova Natalia Ivanovna	Leading Specialist		Land share				Land share House
			land share House			Passenger carCHEVROLET KLIT (Aveo) Tractor MTZ-80	land share House

Declaration of income and property of public officials

The reporting period for which the income of a civil servant and a member of his family is indicated is a calendar year (from January 1 to December 31). Income is income received on the territory of the Russian Federation, as well as abroad, taking into account child benefits, alimony, pensions, other social payments, as well as subsidies for the purchase of housing, interest on deposits. Information about real estate owned by a person or members of his family must now also include documents that are the legal basis for its acquisition. Information on vehicles owned by a government employee or members of his family must display the model of the vehicle, as well as the year of its manufacture.

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