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Instructions for filling out

certificates of income, expenses, property and property-related obligations using

special software

"BC Help"

Special software (SPO) “BC Certificates” is intended for filling out a certificate of income, expenses, property and property-related obligations (hereinafter referred to as the certificate).

To get started, the user needs to copy the SpravkaBKsetup.exe file from the Internet or from the installation disk to the hard drive of his computer and run the copied file to install the open source software, after which a shortcut to the BC Help program will be placed on the desktop.

When you first launch the program, you must select the “Create a new package of documents” function on the main screen. The package of documents means a certificate for the applicant and all members of his family.

All information in the certificate is filled out on SPO forms, identical in name to the sections of the certificate.

On the forms, fields are filled out in relation to the applicant, and then in relation to the spouse and minor children. In order to gain access to certificates of family members, as well as to all sections of the applicant’s certificate, it is necessary to fill in the applicant’s identifying information: last name, first name, patronymic, date of birth, gender, passport details. Recommended and optional fields are marked on each form with footnotes: “*” and “**”.

All fields of the SPO forms have hints for ease of filling.

Classified fields (with the ability to select text) are marked with a special symbol “▼”. If the required value is not available in the classifiers, the value “Other” is selected and the data is entered into the field in text format.

The button allows you to enter information on an additional form by clicking on the icon.

Numerical amounts are entered accurate to the nearest kopeck.

When working with the program, the package data is automatically saved once a minute.

To save the entered data at any stage, the functions of the FILE menu “Save As” can be used (the data package is saved by default under the name “Last Name First Name Patronymic” or with a given file name) and then during the editing process, the “Save” function writes the edited file to disk . All certificates for family members are saved in one file (package).

This file, after saving, can be loaded into the system for the necessary editing using the menu “File” - “Load data package”.

You can remove help from a package by right-clicking on the corresponding line in the list of package help (Package Structure panel).

After filling out and saving the data, the certificate must be printed.

To print certificates, a laser printer must be used that provides high-quality seal.

Printing defects in the form of stripes and spots (if the drum or printer cartridge is defective) are not allowed.

All pages of the package can be signed in the lower right corner, except the last page. On the last page, the signature is placed in a specially designated place.

Signatures and marks are not allowed on linear and two-dimensional barcodes.

Handwritten edits are not permitted.

Note: A special feature of the print is the absence of hyphenation marks. If alphanumeric data does not fit on a line, it continues on the next line.

Requirements for an automated workstation for installing open source software "BK Help":

Requirements for software and hardware of the workplace:

Operating system Windows XP Professional Russian SP 3 or Windows 7;

Net Framework 3.5 or 4.5;

Laser printer configured to print in A4 format;

1 GB of free hard disk space.

These Methodological Recommendations were developed to explain certain situations that arise when filling out certificates of income, expenses, property and property-related obligations; they are advisory in nature and are not a normative legal act.

In accordance with paragraph 25 of Decree of the President of the Russian Federation dated April 2, 2013 No. 309 “On measures to implement certain provisions of the Federal Law “On Combating Corruption,” the Ministry of Labor and Social Protection of the Russian Federation provides advisory and methodological assistance in implementing the requirements of federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation on combating corruption, and is also authorized to issue methodological recommendations and other instructional and methodological materials on these issues.

In this regard, paragraph 2 of section 4 of the protocol of the meeting of the Presidium of the Council under the President of the Russian Federation on Anti-Corruption dated April 24, 2015 No. 47 to federal government bodies, government bodies of the constituent entities of the Russian Federation, local governments, state corporations (companies), funds and others organizations created by the Russian Federation on the basis of laws, as well as organizations created to carry out tasks assigned to federal government bodies, are instructed, when implementing the requirements of anti-corruption legislation, to be guided by methodological recommendations and other instructional and methodological materials published by the Ministry of Labor of Russia.

I. Presentation of information on income, expenses, property and property obligations

Submission of information on income, expenses, property and property-related obligations is the responsibility of the relevant person, as provided for by anti-corruption legislation.

Persons required to provide information on income, expenses, property and property-related obligations

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

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

2) state and municipal employees holding positions included in the lists approved by regulatory legal acts of the Russian Federation;

3) employees of state corporations (companies, public law companies), the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and other organizations created by the Russian Federation on the basis of federal laws, filling positions for which appointment and dismissal from which are carried out by the President of the Russian Federation or the Government of the Russian Federation, and positions included in the lists approved by regulatory acts of funds, local regulatory acts of organizations;

4) persons filling positions of members of the Board of Directors of the Central Bank of the Russian Federation, other positions in the Central Bank of the Russian Federation included in the list approved by the Board of Directors of the Central Bank of the Russian Federation;

5) employees of organizations created to carry out tasks assigned to federal government bodies, filling individual positions on the basis of an employment contract in these organizations, included in the lists approved by federal government bodies;

6) atamans of the military Cossack society, included in the state register of Cossack societies in the Russian Federation (hereinafter - ataman of the military Cossack society).

2. Information on income, property and property-related obligations is submitted by the citizen applying for replacement (hereinafter referred to as the citizen):

1) a state position of the Russian Federation, a state position of a constituent entity of the Russian Federation, a municipal position;

2) any position in the civil service (for those entering the service);

3) municipal service positions included in the lists approved by regulatory legal acts of the Russian Federation;

4) positions in state corporations (companies, public law companies), the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and other organizations created by the Russian Federation on the basis of federal laws, appointment to and release from which carried out by the President of the Russian Federation or the Government of the Russian Federation, and positions included in the lists approved by regulatory acts of funds, local regulatory acts of organizations;

5) positions of a member of the Board of Directors of the Central Bank of the Russian Federation, positions in the Central Bank of the Russian Federation included in the list approved by the Board of Directors of the Central Bank of the Russian Federation;

6) a separate position on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies, included in the lists approved by federal government bodies.

7) the position of ataman of the military Cossack society (ataman of the military Cossack society, elected by the highest governing body of the military Cossack society when submitting a proposal to the President of the Russian Federation on the approval of the ataman of the military Cossack society).

3. Information on income, property and liabilities of a property nature are also provided to federal civil servants holding a civil service position not included in the list of positions approved by Decree of the President of the Russian Federation of May 18, 2009 No. 557 “On approval of the list of positions in the federal civil service, when replacing which, federal civil servants are required to provide information on their income, property and property-related liabilities, as well as information on the income, property and property-related liabilities of their spouse and minor children,” and those applying for a civil service position in this government body provided for in this list.

Mandatory provision of information

4. The requirements of anti-corruption legislation do not provide for the exemption of an employee (employee) from fulfilling the obligation to provide information on income, expenses, property and liabilities of a property nature (hereinafter referred to as information), including while he is on vacation (annual paid leave, leave without preservation of salary, parental leave and other leaves provided for by law), during a period of temporary incapacity for work or other period of failure to fulfill official duties.

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

Deadlines for submitting information

6. Citizens provide information when submitting documents for vesting powers in a position, appointment or election to a position (before appointment to a position, together with the main package of documents).

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

1) no later than April 1 of the year following the reporting year (President of the Russian Federation, members of the Government of the Russian Federation, Secretary of the Security Council of the Russian Federation, federal civil servants of the Administration of the President of the Russian Federation, etc.);

2) no later than April 30 of the year following the reporting year (civil servants, municipal employees, employees of the Central Bank of the Russian Federation, employees of the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund, state corporations (companies, public law companies), other organizations created on the basis of federal laws, organizations created to carry out tasks assigned to federal government bodies, atamans of military Cossack societies, etc.).

8. Information can be submitted by an employee (employee) at any time, starting from January 1 of the year following the reporting year.

9. It is not recommended to postpone the submission of information until April, especially in the case of a planned long-term absence of an employee (employee), for example, going on a business trip or vacation.

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

Persons in respect of whom information is provided

11. Information is presented separately:

1) in relation to an employee (employee),

2) in relation to his wife (husband),

3) in relation to each minor child of an employee (employee).

For example, an employee (employee) with a spouse and two minor children is required to submit four certificates of income, expenses, property and property-related obligations - separately for himself and for each family member. It is not allowed to provide information for two or more persons (for example, for two minor children) in one certificate.

12. The reporting period and reporting date for the submission of information established for citizens and employees (workers) are different:

1) the citizen represents:

a) information about your income, the income of your spouse and minor children received during the calendar year, as well as information about real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction (from January 1 to December 31 ), preceding the year of submission of documents;

b) information about property owned by him, his wife (husband) and minor children, information about accounts in banks and other credit institutions, securities, and property obligations as of the first day of the month preceding the month of filing documents ( at the reporting date);

2) the employee (employee) submits annually:

a) information about your income and expenses, income and expenses of your spouse and minor children received during the calendar (reporting) year, as well as information about real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction (from January 1 to December 31) preceding the year of presentation of information;

b) information about property owned by him, his wife (husband) and minor children, information about accounts in banks and other credit institutions, securities, and property obligations as of the end of the reporting period (December 31 of the year preceding year of submission of information);

3) a person, when appointed as an acting senior official of a constituent entity of the Russian Federation (the head of the highest executive body of state power of a constituent entity of the Russian Federation), provides information about his income, the income of his spouse and minor children received for the calendar year, as well as information about real estate property, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction (from January 1 to December 31), preceding the year of appointment, and information about the property owned by him, his spouse and minor children by right of ownership, information about accounts in banks and other credit institutions, securities, and property obligations as of the date of appointment.

Filling of a specific position as of the reporting date as the basis for reporting information

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

1) the position he filled was included in the corresponding list of positions, and the employee (employee) himself filled the specified position;

2) the position temporarily filled by him was included in the corresponding list of positions.

14. An employee (employee) does not provide information if he is appointed to a position included in the relevant list of positions, or temporarily fills the specified position after December 31 of the reporting year.

15. The transfer of an employee to another state body in the period from January 1 to April 1 (30), 2018 does not relieve him of the obligation to provide information to the relevant structural unit of the state body in which he held the position on December 31, 2017.

16. If an employee fills several positions in one organization (internal part-time work, i.e. the employee entered into an employment contract to perform other regular paid work for the same employer in his free time from his main job), the replacement of which entails the obligation to provide information, then The employee fills out one certificate indicating both positions.

In case of external part-time work (the employee has entered into an employment contract to perform other regular paid work for another employer in his free time from his main job), the employee filling positions in different organizations, the filling of which entails the obligation to provide information, submits two certificates to these organizations (filled out separately for each positions). The number of certificates submitted in relation to family members does not change.

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

17. Information on income, expenses, property and property-related obligations is presented taking into account the marital status of the citizen, employee (employee) as of the reporting date.

Spouses

18. When providing information regarding your spouse, you should take into account the provisions of Articles 10 “Marriage” and 25 “Moment of termination of marriage upon dissolution” of the Family Code of the Russian Federation.

19. According to Article 10 of the Family Code of the Russian Federation, the rights and obligations of spouses arise from the date of state registration of marriage in the civil registry office.


The marriage was concluded at the civil registry office (hereinafter referred to as the registry office) in November 2017	information regarding the spouse is presented because as of the reporting date (December 31, 2017) the employee (employee) was married
The marriage was concluded in the registry office in March 2018	information regarding the spouse is not provided, since as of the reporting date (December 31, 2017) the employee (employee) was not married

The marriage took place on February 1, 2018	information regarding the spouse is provided, since as of the reporting date (August 1, 2018) the citizen was married
The marriage took place on August 2, 2018	information regarding the spouse is not provided, since as of the reporting date (August 1, 2018) the citizen has not yet gotten married

20. According to Article 25 of the Family Code of the Russian Federation, a marriage dissolved in the civil registry office is terminated from the day of state registration of the divorce in the civil registration book, and in case of divorce in court - from the day the court decision enters into legal force.

21. A marriage dissolved by court is terminated from the day the court decision on divorce enters into legal force (and not on the day such a decision is made).

Example: an employee (employee) provides information in 2018 (for the reporting year 2017)
The marriage was dissolved at the registry office in November 2017	information regarding the former spouse is not provided, since as of the reporting date (December 31, 2017) the employee (employee) was not married
The final decision on divorce was made by the court on December 12, 2017 and entered into legal force on January 12, 2018	information regarding the ex-wife is provided since the decision on divorce comes into force one month after the date of the final court decision. In the situation under consideration, the decision to divorce came into force on January 12, 2018. Thus, as of the reporting date (December 31, 2017), the employee (employee) was considered married
The marriage was dissolved at the registry office in March 2018	information regarding the former spouse is presented because as of the reporting date (December 31, 2017) the employee (employee) was married
Example: in September 2018, a citizen provides information in connection with the submission of documents for appointment to a position. The reporting date is August 1, 2018
The marriage was dissolved at the registry office on July 1, 2018	information regarding the former spouse is not provided, since as of the reporting date (August 1, 2018) the citizen was not married
The marriage was dissolved at the registry office on August 2, 2018	information regarding the former spouse is presented, since as of the reporting date (August 1, 2018) the citizen was married
The final decision on divorce was made by the court on July 4, 2018 and entered into legal force on August 4, 2018.	information regarding the ex-wife is provided since the decision on divorce comes into legal force after a month has passed from the date the court decision is made in final form. In the situation under consideration, the deadline expired on August 5, 2018. Thus, as of the reporting date (August 1, 2018), the citizen was considered married

Minor children

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

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

Example: an employee (employee) provides information in 2018 (for the reporting year 2017)
The daughter of an employee (employee) turned 18 on May 21, 2017
The daughter of an employee (employee) turned 18 on December 30, 2017	information regarding the daughter is not provided, since as of the reporting date (December 31, 2017), the daughter of the employee (employee) was already 18 years old and was an adult
The daughter of an employee (employee) turned 18 on December 31, 2017	information regarding the daughter is provided because the daughter of the employee (employee) is considered to have reached the age of 18 on the day after her birthday, that is, January 1, 2018. Thus, as of the reporting date (December 31, 2017) she was still a minor
Example: a citizen submits information in September 2017 in connection with his appointment to a position. The reporting date is August 1, 2017
The citizen’s son turned 18 on May 5, 2017	information regarding the son is not provided, since he was an adult and as of the reporting date (August 1, 2017), the citizen’s son was already 18 years old
The citizen’s son turned 18 on August 1, 2017	information regarding the son is provided since the citizen’s son is considered to have reached the age of 18 on the day after his birthday, that is, August 2, 2017. Thus, as of the reporting date (August 1, 2017) he was still a minor
The citizen’s son turned 18 on August 17, 2017	information regarding the son is provided because as of the reporting date (August 1, 2017), the citizen’s son was a minor

24. If an employee (employee) is a guardian (trustee) or his spouse is a guardian (trustee), adoptive parent of a minor child, then it is recommended to provide information regarding this child.

25. Information regarding minor children living separately from an employee (employee) in the event that the employee (employee) is not deprived of parental rights is presented in the prescribed manner.

Recommended actions if it is impossible to provide information regarding a family member

26. If, for objective reasons, it is impossible to provide information about income, property and property-related obligations of his spouse, his minor children, the employee (employee) should submit the application provided for in paragraph three of subparagraph “b” of paragraph 2 of the Regulations on the procedure for consideration by the presidium Council under the President of the Russian Federation on Anti-Corruption issues related to compliance with the requirements for official (official) conduct of persons holding public positions of the Russian Federation and certain positions of the federal public service, and the settlement of conflicts of interest, as well as some appeals from citizens, approved by the Decree of the President of the Russian Federation dated February 25, 2011 No. 233 “On some issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation for Anti-Corruption”, paragraph three of subparagraph “b” of paragraph 16 of the Regulations on commissions for compliance with the requirements for official conduct of federal civil servants and the resolution of conflicts of interest, approved Decree of the President of the Russian Federation of July 1, 2010 No. 821 “On commissions for compliance with the requirements for official conduct of federal civil servants and the resolution of conflicts of interest”, paragraph 11 of the Regulations on the representation by atamans of military Cossack societies included in the state register of Cossack societies in the Russian Federation, information on income, property and property-related liabilities, approved by Decree of the President of the Russian Federation of October 9, 2017 No. 472.

27. The application must be sent before the expiration of the period established for the submission of information by the employee (employee).

The application is submitted (table No. 4):

To the Office of the President of the Russian Federation on Anti-Corruption Issues	persons holding government positions in the Russian Federation, positions in the federal civil service, positions in state corporations (companies, public law companies), other organizations created on the basis of federal laws, certain positions on the basis of an employment contract in organizations created to perform the tasks assigned before federal state bodies, appointment to and dismissal from which are carried out by the President of the Russian Federation, other persons holding public positions of the Russian Federation, in the case and in the manner established by regulatory legal acts of the Russian Federation
To the Department of Civil Service and Personnel of the Government of the Russian Federation	persons holding positions in the federal civil service, positions in state corporations (companies, public companies), other organizations created on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies, appointment to which and exemption from which are carried out by the Government of the Russian Federation
To the personnel service unit of the federal government agency for the prevention of corruption and other offenses (unless otherwise provided by a regulatory legal act of the federal government agency registered in the prescribed manner)	persons filling positions in the federal public service included in the lists established by regulatory legal acts of the Russian Federation, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies (with the exception of positions for which appointment and dismissal carried out by the President of the Russian Federation or the Government of the Russian Federation)
To the division for the prevention of corruption and other offenses of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, a state corporation (company, public law company), other organization created on the basis of federal law	persons holding positions included in the lists established by regulations of funds, local regulations of state corporations (companies, public law companies) and other organizations created on the basis of federal laws
To the division for the prevention of corruption and other offenses of the Central Bank of the Russian Federation	persons holding positions included in the list approved by the Board of Directors of the Central Bank of the Russian Federation
To the federal executive body authorized by the Government of the Russian Federation for interaction with Cossack societies (Federal Agency for Nationalities Affairs)	atamans of the military Cossack society and atamans of the military Cossack society, elected by the highest governing body of the military Cossack society when submitting a proposal to the President of the Russian Federation on the approval of the ataman of the military Cossack society

28. For employees (workers), the right to send a statement about the inability to provide information about their income, expenses, property and property-related obligations is not provided for by law.

29. The law does not provide for citizens the right to submit a statement about the impossibility of providing information regarding their spouse or minor children.

II. Filling out a certificate of income, expenses, property and property obligations

30. The form of a certificate of income, expenses, property and property-related obligations was approved by Decree of the President of the Russian Federation of June 23, 2014 No. 460 “On approval of the form of a certificate of income, expenses, property and property-related obligations and amendments to certain acts President of the Russian Federation" (hereinafter referred to as the certificate) and is unified for all persons who are subject to the obligation to provide information.

31. Filling out a certificate with one’s own hand involves filling it out independently on a personal computer (using text editors) or other printing devices, followed by certification with a personal signature on the title side of each sheet. In this case, it is necessary to control the compliance of the form being filled out with the authentic text of the annex to Decree of the President of the Russian Federation of June 23, 2014 No. 460.

32. For certain categories of employees (workers) and officials, subparagraphs “c” and “d” of paragraph 26 of Decree of the President of the Russian Federation of April 2, 2013 No. 309 “On measures to implement certain provisions of the Federal Law “On Combating Corruption”” establishes the obligation fill out certificates using special software “BC Certificates” (hereinafter referred to as “BC Certificates” SPO).

33. When filling out certificates using the SPO “BK Certificates”, posted on the official website of the President of the Russian Federation and on the official website of the federal state information system “Unified Information System for Personnel Management of the State Civil Service of the Russian Federation,” only the last sheet of the certificate is certified with a personal signature. The presence of a signature on each sheet (in the blank part of the page) is not a violation.

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

Title page

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

1) the last name, first name and patronymic of the citizen, employee (employee) presenting information, his wife and minor child are indicated (in the nominative case) in full, without abbreviations, in accordance with the identity document. The birth certificate series is indicated according to the format: Roman numerals - in the Latin keyboard layout, Russian letters - in Russian;

2) date of birth (year of birth) is indicated in accordance with the entry in the identity document;

3) the place of service (work) and the position being replaced (occupied) are indicated in accordance with the order of appointment and the service contract (employment contract). If during the period of submission of information the name of the position being replaced (occupied) has changed, then the position replaced (occupied) on December 31 of the reporting year is indicated. When filling out a certificate by a citizen who is not engaged in labor activity in the established manner and is applying for a vacant position, in the place of service (work) column the following is indicated: “temporarily unemployed, applying for a position.”

If information is submitted in relation to a minor child, then in the “occupation” column it is recommended to indicate the educational institution where he is a pupil (student) or “is in home education”.

When submitting information regarding persons who do not have a job or income, are registered with the employment service in order to find a suitable job, are looking for work and are ready to start it, it is recommended to indicate “unemployed” in the “occupation” column; if a person does not have a job or income and is not registered with the employment service, then in the “occupation” column it is recommended to indicate “temporarily unemployed” or “housewife” (“householder”);

4) if there are several places of work, the main place of work must be indicated on the title page, i.e. the organization in which the work book is located. It is recommended to indicate other places of work.

When filling out a certificate by a person who only performs work and (or) provides services on the basis of civil law contracts (self-employed citizens working without a work book), it is recommended to indicate “performance of work (provision of services) in the field (the name of the relevant field is indicated)”;

When filling out a certificate by a person holding a municipal position on a non-permanent basis, the municipal position is indicated;

5) the address of the place of registration is indicated as of the date of submission of the certificate based on the entry in the passport or other document confirming registration at the place of residence (name of the subject of the Russian Federation, district, city, other populated area, street, house and apartment number, postal code) . If there is a temporary registration, its address is indicated in brackets. If there is no permanent registration, temporary registration (according to the passport) is indicated. If an employee (employee), citizen, or family member does not live at the address of the place of registration, the address of actual residence is indicated in brackets.

For certificates filled out using the open source software “BK Certificates”, it is recommended to indicate the insurance number of the individual personal account (SNILS).

Section 1. Information on income

36. When filling out this section of the certificate, you should not be guided only by the content of the term “income”, defined in Article 41 of the Tax Code of the Russian Federation, since for the purpose of presenting information under “income” a broader concept is used. Examples of income to be reported during the reporting period are presented below. Income received, including from the main place of work, is indicated without deduction of personal income tax.

Income from main place of work

37. This line indicates the income received by the employee (employee) in the state body (organization) in which he holds a position during the period of submission of information. The total amount of income contained in the certificate in form 2-NDFL issued at the place of service (work) is subject to indication (column 5.1 “Total amount of income”). If income is received from the main place of work that is not included in the certificate in Form 2-NDFL, it must be indicated in other income.

An employee (employee) can provide explanations if his income indicated in Section 1 of the certificate and in the certificate in Form 2-NDFL differ, and attach them to the certificate.

38. If the filling of a public position, entry into the state (municipal) service, employment in an organization took place in the reporting period (change of the main place of work), the income received at the previous place of service (work) is indicated in the line “other income " In this case, the previous place of work is indicated in the “type of income” column.

Features of filling out this section by certain categories of persons

39. Submission of information regarding a person registered as an individual entrepreneur applying special tax regimes:

1) when applying the taxation system in the form of a single tax on imputed income for certain types of activities (UTII), the amount of imputed income is indicated as “income”;

2) when applying the simplified taxation system (STS):

if the object of taxation is “income”, then the amount of income received for the tax period (tax base), which is subject to indication in the tax return for the tax paid in connection with the application of the simplified tax system, is indicated as “income”;

if the object of taxation is “income reduced by the amount of expenses”, then the amount of income received for the tax period is indicated as “income”, which is subject to indication in the tax return for the tax paid in connection with the application of the simplified tax system.

In this case, the employee (employee) can provide explanations on the substance of income from business activities received by him or his family members and attach them to the certificate.

40. When filling out this section by a person holding a municipal position on a non-permanent basis, the income from the main place of work is indicated.

41. The “income” of a person who is a notary engaged in private practice shall include the funds received by him for performing notarial acts and providing legal and technical services, and other financial receipts in connection with the activities carried out that do not contradict the legislation of the Russian Federation.

Income from teaching and scientific activities

42. This line indicates the amount of income from teaching activities (the amount of income contained in the certificate in Form 2-NDFL, issued at the place of teaching) and income from scientific activities (income received as a result of concluded contracts for R&D and for the provision of paid services in the field of intellectual activity, from the publication of articles, textbooks and monographs, from the use of copyright or other related rights, etc.).

43. If teaching or scientific activity was an activity at the main place of work (for example, the spouse of an employee (employee), citizen, or the citizen himself worked as a teacher in an educational organization during the reporting period), then information about the income received from it should be indicated in the column “Income from main place of work”, and not in the column “Income from teaching and scientific activities”.

Income from other creative activities

44. This line indicates the amount of income received in various fields of creative activity (technical, artistic, journalistic, etc.), including income from the creation of literary works (their publication), photographic works for printing, works of architecture and design, works of sculpture , audiovisual works (video, television and cinema), musical works, fees for participation in filming, etc.

45. The amounts received in the form of grants provided to support science and education, culture and art in the Russian Federation from international and other organizations, in the form of international (and other) awards for outstanding achievements in the field of science and technology, literature and art, education, culture, etc.

Income from deposits in banks and other credit institutions

46. This line indicates the total amount of income paid in the reporting period in the form of interest on any deposits (accounts) in banks and other credit institutions, regardless of their type and currency, including such income from deposits (accounts) closed in the reporting period period. The term of the deposit and the frequency of interest accrual on it should be taken into account.

47. Information on the availability of relevant bank accounts and deposits is indicated in section 4 of the certificate “Information on accounts in banks and other credit institutions”.

48. Income received in foreign currency is indicated in rubles at the Bank of Russia exchange rate on the date the income was received.

49. The date of receipt of income on bank deposits is the day the income is paid, including the day the income is transferred to the account of the employee (employee) or, on his behalf, to the accounts of third parties.

50. Information on official exchange rates for a given date, established by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: http://www.cbr.ru/currency_base/daily.aspx.

In the case of repeated receipt of income on deposits in foreign currency during the reporting period, income is calculated by summing up the income received, converted into rubles at the rate established by the Bank of Russia, for each date of their receipt.

52. Particular attention should be paid to the storage of documents related to deposits (accounts) with a bank or other credit organization that were closed during the period from the reporting date to the date of submission of information. Due to the fact that as of December 31 of the reporting year the account was open, but at the time of filling out the certificate the account was closed, the credit institution may refuse to provide information regarding such an account.

Income from securities and participation interests in commercial organizations

53. This line shall indicate the amount of income from securities and participation interests in commercial organizations, including when owning an investment fund, including:

1) dividends received by an employee (employee), a member of his family - a shareholder (participant) from an organization when distributing profits remaining after taxation (including in the form of interest on preferred shares) on shares (shares) owned by the shareholder (participant) in proportion shares of shareholders (participants) in the authorized (share) capital of this organization;

2) income from transactions with securities, including income from the redemption of savings certificates, which is expressed in the amount of the financial result. Zero or negative income (zero or negative financial result) is not indicated in the certificate. The securities themselves are indicated in section 5 of the certificate “Information on securities” (if, as of the reporting date, the employee (employee) or a member of his family owned such securities).

Other income

54. This line indicates income that was not reflected in lines 1-5 of the certificate.

So, for example, other income may be indicated in the line:

1) pension (in this case, different types of pensions (age-related and military pension) should not be summed up);

2) supplements to pensions paid in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation. Information on the amount of additional payments made can be obtained from the territorial body of the Pension Fund of the Russian Federation at the location of the pension file or from the social security authorities of the constituent entity of the Russian Federation;

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

4) state certificate for maternity (family) capital (if this certificate or part of it was sold during the reporting period);

5) amounts due to the child as alimony, pensions, benefits (these funds are indicated in the certificate of one of the parents). If the specified amounts are paid by transferring funds to a bank account opened in the name of a minor child, then such information is reflected in the certificate of the minor child in the column “Other income” of section 1 of the certificate and in section 4 “Information on bank accounts and other credit institutions" certificates;

6) scholarship;

7) a one-time subsidy for the purchase of residential premises (if in the reporting period funds were transferred to the employee’s bank account) and other similar payments, for example, funds received by a participant in the savings-mortgage housing system for military personnel, or received in the form of a one-time social payment for repayment of part of the cost of construction or purchase of housing (if during the reporting period funds for this payment were transferred to the account of the employee or his spouse);

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

9) income from the sale of real estate, vehicles and other property, including in the case of the sale of said property to family members or other relatives. In this case, it is recommended to indicate the type and address of the real estate sold, the type and brand of the vehicle sold (including in the case of offsetting the cost of an old vehicle into the cost when purchasing a new one under trade-in agreements. For example, an employee (employee), a member of its family purchased a new car at a car dealership in the reporting year for 900.0 thousand rubles, while during the purchase the car dealership valued the old car that an employee (employee), a member of his family had, at 300.0 thousand rubles and took these funds into account in as a contribution when purchasing a new car. The remaining amount was paid by the employee (employee), a member of his family to the car dealership. The amount of 300.0 thousand rubles is income and must be indicated in the line “Other income”);

10) income from part-time employment contracts. It is recommended to indicate the name and legal address of the organization from which the income was received;

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

12) remuneration under civil contracts, if this income is not indicated in line 2 of this section of the certificate. It is recommended to indicate the name and legal address of the organization from which the income was received;

13) income received from the use of pipelines, power lines (power lines), fiber-optic and (or) wireless communication lines, other means of communication, including computer networks (if there is income from the use of these objects, the relevant objects must be indicated in section 3.1 “Real estate” in the line “Other real estate”);

14) interest on debt obligations;

15) funds received as a gift or inheritance;

16) compensation for harm caused by injury or other damage to health;

17) payments related to death (death), paid to heirs;

18) insurance payments upon the occurrence of an insured event, including compensation for the deposit(s), other related payments, for example, penalties for late fulfillment of obligations to pay insurance compensation, etc.;

19) payments related to dismissal (compensation for unused vacation, amounts of payments of average monthly earnings, severance pay, payments through the Social Insurance Fund of the Russian Federation, etc.), if these payments were not included in the certificate in Form 2 -Personal income tax at the place of service (work);

20) funds received as charitable assistance for the purchase of medicines, payment for medical services and for other purposes. If, to receive them, an account was opened in the name of an employee (employee), his spouse or a minor child, then information about the account must also be reflected in section 4 of the certificate;

21) the amount of full or partial compensation to employees and (or) members of their families, former employees who resigned due to retirement due to disability or old age, disabled people, the cost of purchased vouchers, as well as the amount of full or partial compensation of vouchers for children underage age of majority, in case of issuing cash instead of presented vouchers without subsequent submission of a report on their use, etc.;

22) compensation payments to an employee (employee), his spouse (for example, a non-working able-bodied person caring for a disabled person, an elderly person, etc.);

23) winnings in lotteries, sweepstakes, competitions and other games;

24) income of members of trade union organizations received from these trade union organizations;

25) income from the sale of property received by cash on delivery. If the parcel sent the results of pedagogical and scientific activities, the income is indicated in line 2 of section 1 of the certificate, the results of other creative activities - in line 3 of the specified section of the certificate;

26) remuneration received during the implementation of guardianship or trusteeship on a reimbursable basis;

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

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

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

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

31) funds received from relatives (except for spouses and minor children) and third parties on a non-refundable basis;

32) income received under contracts for the assignment of claims to real estate under construction;

33) funds received as a penalty for non-fulfillment or improper fulfillment of an obligation, in particular in case of delay in fulfillment, compensation for damage, including moral damage;

34) paid liquidation value of securities upon liquidation of a commercial organization;

35) other similar payments.

55. The certificate form does not provide for the indication of goods, services received in kind, as well as virtual currencies.

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

1) on business trips;

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

3) with compensation for expenses associated with moving to another location in the event of rotation and (or) transfer to another body, as well as with the hiring (sublease) of residential premises by an employee appointed by rotation to a body located in another area within the Russian Federation ;

4) with payment of the cost and (or) issuance of the due allowance in kind, as well as payment of funds in exchange for this allowance;

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

6) with payment of utilities and other services, rental of residential premises;

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

8) with the execution of a notarized power of attorney, postal expenses, expenses for paying for the services of a representative (reimbursable by court decision);

9) with reimbursement of expenses for professional development;

10) with the transfer of funds between your bank accounts, as well as with the crediting to your bank account of previously withdrawn funds from another, for example, a salary account;

11) with the transfer of funds between the bank accounts of spouses and minor children;

12) with the return of funds under a failed sales contract;

13) with the return of a loan, money for purchased goods, as well as with the return of money for goods, work and services paid for third parties, if the fact of such payment can be confirmed.

Information about funds received is also not indicated:

14) in the form of a social, property tax deduction;

15) from the sale of various types of gift certificates (cards) issued by trading enterprises;

16) as bonus points (“cashback service”), bonuses on accumulative discount cards accrued by banks and other organizations for using their services, including in the form of cash;

17) in the form of material benefits provided for in Article 212 of the Tax Code of the Russian Federation. For example, material benefits received from savings on interest for the use of borrowed (credit) funds received from organizations or individual entrepreneurs;

18) as a refund of value added tax paid when making purchases abroad, using Tax-free checks;

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

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

Section 2. Cost Information

57. This section of the certificate is filled out only if during the reporting period the employee (employee), his wife (husband) and minor children incurred expenses for a transaction (transactions) for the acquisition of a land plot, other real estate, vehicle, securities, shares (participation shares, shares in the authorized (share) capital of organizations), and the amount of expenses for such a transaction or the total amount of transactions completed exceeds the total income of the person and his spouse for the last three years preceding the reporting period. For example, when reporting in 2018, information on expenses for transactions completed in 2017 is reported.

58. Citizens entering service (work) do not fill out the “Information on expenses” section.

59. When calculating the total income of an employee (employee) and his spouse, the income received by them for the three calendar years preceding the year of the transaction is summed up. For example, when presenting information about transactions completed in 2017, the income of the employee and his spouse received in 2014, 2015 and 2016 is summed up. The total income of an employee (employee) and his spouse is calculated regardless of the position he holds during the three specified years, as well as regardless of the place of public service or labor activity (in the Russian Federation, abroad). The income of a minor child is not taken into account when calculating total income.

60. If information on expenses is presented, for example, for 2017 and as of December 31, 2017, the employee (employee) was no longer married, then the amount of total income is calculated only on the basis of the income of the employee (employee). At the same time, the income of the former spouse of the employee (employee) or a minor child may be indicated in the certificate as the source of funds from which the property was acquired. To confirm it, certificates from the spouse and minor children who presented themselves as an employee (employee) during the period of marriage (for 2014, 2015, 2016) may be considered.

61. The calculation of the total income of an employee (employee) and his spouse (husband) is made regardless of the date of marriage in the reporting period.

62. The use of funds provided by the state for the acquisition of real estate (for example, a one-time subsidy for the purchase of residential premises, funds received by a participant in the savings-mortgage housing system for military personnel) does not relieve the employee (employee) or his spouse from the obligation provide information on expenses (provided that the transaction was completed in the reporting period and the amount of the transaction or the total amount of transactions completed exceeds the income of the employee and his spouse for the last three years preceding the transaction).

63. This section is not completed in the following cases:

1) in the absence of legal grounds for providing information on expenses (for example, property or property rights were acquired that were not provided for by Federal Law No. 230-FZ of December 3, 2012);

2) a plot of land, another piece of real estate, a vehicle, securities, shares (participation interest, share in the authorized (share) capital of an organization) acquired as a result of a gratuitous transaction (inheritance, donation). In this case, such property is reflected in the relevant sections of the certificate;

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

64. When filling out the column “Type of acquired property”, indicate, for example, a land plot for personal subsidiary farming, summer cottage farming, vegetable gardening, horticulture, individual garage or individual housing construction. For a real estate property, it is recommended to indicate its location (address) and area. For a vehicle, it is recommended to indicate the type, make, model of the vehicle, and year of manufacture. For securities, it is recommended to indicate the type of security, information about the person who issued it (for legal entities - name, legal form, location).

65. When filling out the column “Source of receipt of funds from which the property was acquired,” you should indicate the name of the source of receipt of funds and the amount of income received for each source.

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

2) income from other activities permitted by law;

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

4) savings for previous years;

5) inheritance;

8) mortgage;

9) other financial obligations;

10) income from the sale of property;

11) income from renting out property;

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

13) funds from maternal (family) capital;

14) other types of income.

67. At the same time, the employee (employee) can freely clarify the circumstances of receipt of income and the amounts received from this source. For example, for income from other paid activities (in addition to the main place of work), organizations where the person worked part-time may be indicated; for an inheritance, the person from whom it was received may be indicated; for a mortgage, the organization with which the mortgage agreement was concluded and the details of such an agreement may be indicated.

68. In the column “Grounds for the acquisition of property” the details of the certificate of state registration of ownership of real estate and/or the registration number of the entry in the Unified State Register of Rights to Real Estate and Transactions with It (USRE) are indicated. The name and details of the document that is the basis for acquiring ownership of real estate (purchase and sale agreement, exchange agreement, court decision, etc.) are also indicated. In the case of the acquisition of other property (for example, a vehicle, securities) - the name and details of the document that is the legal basis for the emergence of ownership rights. A copy of the document is attached to the certificate.

69. Features of filling out the section “Information on expenses”:

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

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

If the amount paid under the agreement (agreements) does not exceed the total income of the employee (employee) and his spouse for the last three years preceding the transaction (transactions), information on the financial obligations under the agreement (agreements) available at the reporting date shared construction is subject to reflection in subsection 6.2 of the certificate “Current financial obligations”. In this case, it does not matter whether a loan agreement was drawn up with a bank or other credit organization for payment under the specified agreement.

2) acquisition of real estate through participation in a cooperative. The obligation to provide information on expenses arises if a person has made a transaction (transactions) to acquire real estate under an agreement for the sale and purchase of a share (part of a share), the amount of which (which) exceeds the income of the employee (employee) and his spouse (spouse) for three the last year preceding the year in which the transaction (transactions) was made;

3) acquisition of securities. One (each) transaction for the purchase and sale of securities should be considered an action that results in the ownership of the relevant securities acquired personally or through a representative (broker) within the established limit on the amount of transactions performed.

Section 3. Information about property

Subsection 3.1 Real estate

70. The concept of real estate is established by Article 130 of the Civil Code of the Russian Federation. According to this article, immovable things (real estate, real estate) include land plots, subsoil plots and everything that is firmly connected to the land, that is, objects whose movement without disproportionate damage to their purpose is impossible, including buildings, structures, unfinished construction projects . The law may also classify other property as real estate (for example, boreholes, medium or low pressure gas distribution pipelines, power lines, communication lines, etc.).

71. When filling out this subsection, all real estate objects owned by an employee (employee), family member by right of ownership are indicated, regardless of when they were acquired, in which region of the Russian Federation or in which state they are registered.

72. A person, after the transfer of ownership rights, but before state registration of ownership rights, is the legal owner of the property on the basis of Article 305 of the Civil Code of the Russian Federation.

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

74. Each piece of real estate for which ownership is registered is indicated separately (for example, two land plots located side by side and united by one fence are indicated in the certificate as two land plots, if each plot has a separate document of ownership, etc. .).

Filling out the column “Type and name of property”

75. When indicating information about land plots, the type of land plot (share, share) is indicated: for individual garage, housing construction, country house, garden, household, vegetable garden and others. Wherein:

1) garden land plot - a land plot provided to a citizen or acquired by him for growing fruit, berries, vegetables, melons or other agricultural crops and potatoes, as well as for recreation (with the right to erect a residential building without the right to register residence in it and economic buildings and structures);

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

3) dacha land plot - a land plot provided to a citizen or acquired by him for recreational purposes (with the right to erect a residential building without the right to register residence in it or a residential building with the right to register residence in it and economic buildings and structures, as well as with the right to grow fruit trees , berries, vegetables, melons or other agricultural crops and potatoes).

76. In accordance with Article 2 of the Federal Law of July 7, 2003 No. 112-FZ “On Personal Subsidiary Farming,” personal subsidiary farming is understood as a form of non-entrepreneurial activity for the production and processing of agricultural products. At the same time, a plot of land within the boundaries of a populated area (household plot of land) and a plot of land outside the boundaries of the populated area (field plot of land) can be used to conduct personal subsidiary farming. A plot of land is used for the production of agricultural products, as well as for the construction of a residential building, industrial, domestic and other buildings, structures, structures in compliance with urban planning regulations, construction, environmental, sanitary and hygienic, fire safety and other rules and regulations. A field plot of land is used exclusively for the production of agricultural products without the right to erect buildings and structures on it.

77. With regard to land plots for individual housing construction, it should be borne in mind that the object of individual housing construction is a detached residential building with no more than three floors, intended for one family (Part 3 of Article 48 of the Town Planning Code of the Russian Federation).

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

79. If you own a residential, country or garden house, which are indicated in paragraph 2 of this section, the corresponding land plot on which it is located (for individual housing construction, country house or garden) must be indicated. This land plot, depending on the presence of a registered property right, is subject to indication in section 3.1 “Property in ownership” or 6.1 “Property in use”.

80. When filling out paragraph 3 “Apartments”, information about it is entered accordingly, for example, a 2-room apartment.

81. Line 4 “Garages” indicates information about organized storage places for vehicles - “garage”, “parking place” and others based on a certificate of registration of ownership (other title document). The land plot on which the garage, which is a separate structure, is located, depending on the presence of a registered property right, is subject to indication in section 3.1 “Real Estate” or 6.1 “Real Estate Objects in Use”.

82. In the column “Type of ownership” the type of ownership of the property is indicated (individual, common joint, common shared).

83. In accordance with the Civil Code of the Russian Federation, property belongs to persons on the right of common ownership if it is owned by two or more persons. In this case, the property may be in common ownership with the determination of the share of each owner in the right of ownership (common ownership) or without determining such shares (joint ownership).

84. When filling out a certificate, joint ownership is indicated if the title documents for such property indicate other persons in whose joint ownership the property is located. When indicating joint ownership, other persons who own the property (last name, first name and patronymic of an individual or name of an organization) are additionally indicated in the “Type of ownership” column. For shared ownership, the share of the person whose property information is being presented is additionally indicated.

85. The location (address) of real estate is indicated in accordance with title documents. In this case it is indicated:

2) subject of the Russian Federation;

4) city, other populated area (village, town, etc.);

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

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

86. If real estate is located abroad, then indicate:

1) name of the state;

2) populated area (other unit of administrative-territorial division);

3) postal address.

87. The area of a real estate property is indicated on the basis of title documents. If real estate belongs to an employee (employee) under the right of joint ownership (without defining shares) or shared ownership, the total area of the object is indicated, not the area of the share.

88. Information about real estate owned by common shared ownership in an apartment building (for example, inter-apartment landings, stairs, elevators, elevator and other shafts, corridors, technical floors, attics, basements, etc.) is not subject to indication in the certificate .

Reason for acquisition and sources of funds

89. For each piece of real estate, the details of the certificate of state registration of ownership of real estate and/or the registration number of the entry in the Unified State Register of Rights to Real Estate and Transactions with It (USRE) are indicated. The name and details of the document that is the basis for acquiring ownership of real estate (purchase and sale agreement, exchange agreement, gift agreement, certificate of inheritance, court decision, etc.) are also indicated.

90. If the right to real estate arose before the entry into force of the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it”, a certificate of state registration of ownership rights and/or a record are not formalized in the Unified State Register in the manner prescribed by this Law, then the available title documents confirming the basis for the acquisition of ownership rights are indicated (for example, Resolution of the City Executive Committee No. 1-345/95 dated March 15, 1995 on the transfer of real estate into ownership, etc.) .

91. It is mandatory to indicate the correct, official name of the documents with the relevant details, for example: Certificate of state registration of rights 50 NDN 776723 dated March 17, 2010, Entry in the Unified State Register 50-50-23/092/2010-069, purchase and sale agreement dated February 19, 2010, etc.

92. The obligation to report information about the source of funds at the expense of which property located outside the territory of the Russian Federation was acquired applies only to persons specified in Part 1 of Article 2 of the Federal Law of May 7, 2013 No. 79-FZ “On the prohibition of certain categories persons to open and have accounts (deposits), store cash and valuables in foreign banks located outside the territory of the Russian Federation,” namely

1) for persons replacing (occupying):

government positions of the Russian Federation;

positions of the first deputy and deputies of the Prosecutor General of the Russian Federation;

positions of members of the Board of Directors of the Central Bank of the Russian Federation;

government positions of the constituent entities of the Russian Federation;

positions of the federal public service, appointment to and dismissal from which are carried out by the President of the Russian Federation, the Government of the Russian Federation or the Prosecutor General of the Russian Federation;

positions of deputy heads of federal executive bodies;

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

positions of heads of city districts, heads of municipal districts, heads of other municipalities, acting heads of local administrations, heads of local administrations;

deputies of representative bodies of municipal districts and city districts exercising their powers on a permanent basis, deputies holding positions in representative bodies of municipal districts and city districts;

positions in the federal public service, positions in the state civil service of the constituent entities of the Russian Federation, positions in the Central Bank of the Russian Federation, state corporations (companies), funds and other organizations created by the Russian Federation on the basis of federal laws, individual positions on the basis of an employment contract in organizations created for fulfillment of tasks assigned to federal government bodies, the exercise of powers for which involves participation in the preparation of decisions affecting issues of sovereignty and national security of the Russian Federation, and which are included in the lists established accordingly by regulatory legal acts of federal government bodies, state bodies of constituent entities of the Russian Federation, regulatory acts of the Central Bank of the Russian Federation, state corporations (companies), funds and other organizations created by the Russian Federation on the basis of federal laws (the above prohibition does not apply to the spouses and minor children of the persons specified in this subparagraph);

2) for spouses and minor children of the persons specified in this paragraph;

3) other persons in cases provided for by federal laws.

93. The obligation to report information about the source of funds from which real estate was acquired applies only to property located exclusively outside the territory of the Russian Federation.

Information about the above source is displayed in the certificate annually, regardless of the year the property was acquired.

Subsection 3.2. Vehicles

94. This subsection provides information about vehicles owned, regardless of when they were purchased, in which region of the Russian Federation or in which state they are registered. Vehicles transferred for use by proxy, stolen, pledged to a bank, completely unfit for use, deregistered, etc., the owner of which is an employee (employee), members of his family, are also subject to indication in the certificate .

95. Changes in registration data about the owner for completed transactions aimed at alienation in relation to registered vehicles are carried out on the basis of an application from the new owner (clause 6 of the Rules for registration of motor vehicles and trailers for them in the State Road Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation, approved Order of the Ministry of Internal Affairs of the Russian Federation dated November 24, 2008 No. 1001 “On the procedure for registering vehicles.”

96. If the vehicle as of the reporting date was registered in the name of an employee (employee), a member of his family (these persons were the owners of the vehicle), then it should be reflected in this subsection of the certificate. If on the reporting date the vehicle has already been alienated and registered in the name of the buyer, then it should not be reflected in subsection 3.2 of the certificate. In this case, in Section 1 of the certificate, you should indicate the income from the sale of the vehicle, including under the “trade-in” scheme.

97. When filling out the “Place of registration” column, indicate the name of the internal affairs body that registered the vehicle, for example, MO STSI TNRER No. 2 of the Main Directorate of the Ministry of Internal Affairs of Russia for Moscow, OGIBDD of the MMO Ministry of Internal Affairs of Russia “Shalinsky”, OGIBDD of the MMO Ministry of Internal Affairs of Russia for the Novolyalinsky district , 3 dept. MOTOTRER Traffic Police Department of Internal Affairs for the Central Administrative District of Moscow, etc. The specified data is filled in according to the vehicle registration certificate.

98. A similar approach must be followed when indicating water and air transport in this subsection.

99. In line 7 “Other vehicles”, trailers registered in the prescribed manner must be indicated.

Section 4. Information about accounts in banks and other credit institutions

100. This section of the certificate reflects information about all accounts opened with banks and other credit institutions as of the reporting date, regardless of the purpose of their opening and use, including:

1) accounts containing funds belonging to an employee (employee), his wife (husband), minor children (or the rights to which belong to this person), while this employee (employee), a member of his family is not a client of the bank ( including an individual investment account);

3) accounts opened for loan repayment;

4) plastic card accounts, for example, various types of social cards (Muscovite social card, student social card, student social card), plastic cards for crediting pensions, credit cards;

5) accounts (deposits) in foreign banks located outside the Russian Federation;

6) accounts opened to carry out activities on the securities market.

If you have funds (deposits) in foreign banks located outside the territory of the Russian Federation that are subject to closure, it is recommended to attach a copy of the statement submitted to the relevant commission about the impossibility of fulfilling the requirements of Federal Law No. 79-FZ of May 7, 2013.

101. In the column “Name and address of the bank or other credit organization” it is recommended to indicate the legal address of the branch of the bank or other credit organization in which the corresponding account was opened.

102. In this section, information about accounts in banks and other credit institutions that are closed as of the reporting date is not indicated.

103. A special election account opened in accordance with Federal Law of June 12, 2002 No. 67-FZ “On the Basic Guarantees of Electoral Rights and the Right to Participate in a Referendum of Citizens of the Russian Federation” and a notary’s depositary account are not subject to indication.

104. Information about plastic card accounts must be indicated even in cases of expiration of these cards (their blocking), if the account of this card was not closed by a bank or other credit institution upon a written application of the card holder.

105. Information about the presence of an impersonal metal account (including the type of account and the metal in which it is opened) must also be indicated in this section of the certificate. An unallocated metal account is an account opened by a credit institution for recording precious metals without indicating individual characteristics and carrying out operations to attract and place them (clause 2.7 of the Regulations on the performance of transactions with precious metals by credit institutions on the territory of the Russian Federation and the procedure for conducting banking transactions with precious metals, approved by the Central Bank of the Russian Federation dated November 1, 1996 No. 50).

106. Reflection of grams of precious metal in ruble equivalent is carried out similarly to accounts opened in foreign currency. The balance on the unallocated metal account is indicated in rubles at the Bank of Russia exchange rate as of the reporting date.

107. Information on accounting prices for refined precious metals established by the Central Bank of the Russian Federation is posted on its official website: http://www.cbr.ru/hd_base/?PrtId=metall_base_new. These accounting prices are used for accounting purposes in credit institutions.

108. Employees (workers) who are holders of salary cards indicate them in this section, respectively reflecting the name and address of the bank or other credit institution, the type and currency of the account, the date of opening the account and the balance on the card as of December 31 of the reporting year. The salary card account is usually current.

Credit cards, overdraft cards

109. If you have a credit card, the relevant data (name and address of the bank or other credit organization, type and currency of the account, date of opening the account) are indicated in section 4 and are reflected in the certificate of the person for whom the loan agreement was drawn up. Considering that the funds on a credit card reflect the obligations of its holder to the credit institution, and not the amount in the account, zero “0” is indicated in the “account balance” column.

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

111. Information about a card with an overdraft is reflected in the same way. If the overdraft funds are used, the balance on this account as of the reporting date is indicated as zero “0”.

112. If the debt on a credit card or overdraft is more than 500,000 rubles, then the financial obligation arising in this regard must be indicated in subsection 6.2 of the certificate.

Account type and currency

113. Types of bank accounts are determined by Bank of Russia Instruction No. 153-I dated May 30, 2014 “On opening and closing bank accounts, deposit accounts, and deposit accounts.”

The names of deposits “Classic”, “Profitable”, “Comfortable”, etc., as a rule, are deposit accounts and are subject to reflection in section 4 of the certificate as “Deposit”.

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

Current accounts	Open to individuals for transactions not related to business activities or private practice
Deposit accounts	Opened respectively to individuals and legal entities to account for funds placed in banks in order to receive income in the form of interest accrued on the amount of funds placed
Current accounts	Open to legal entities that are not credit institutions, as well as individual entrepreneurs or individuals engaged in private practice in accordance with the legislation of the Russian Federation, to carry out transactions related to entrepreneurial activity or private practice. Current accounts are opened for representative offices of credit institutions, as well as non-profit organizations to carry out transactions related to achieving the goals for which non-profit organizations were created
Trust accounts	Opened to the trustee for carrying out operations related to trust management activities
Special bank accounts, including special bank accounts of a bank payment agent, bank payment subagent, payment agent, supplier, merchant bank account, clearing bank account, payment system guarantee fund account, nominee account, escrow account, collateral account, special debtor bank account	Open to legal entities, individuals, individual entrepreneurs, individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, in cases and in the manner established by the legislation of the Russian Federation for the implementation of operations of the relevant type provided for by it
Deposit accounts of courts, bailiff service units, law enforcement agencies, notaries	Opened accordingly to courts, divisions of the bailiff service, law enforcement agencies, notaries for crediting funds received for temporary disposal when they carry out activities established by the legislation of the Russian Federation and in cases established by the legislation of the Russian Federation

115. Accounts opened by depositories (both intended and not intended for recording rights to securities) are defined in the Regulations on the procedure for opening and maintaining securities accounts and other accounts by depositories, approved by the Bank of Russia dated November 13, 2015 No. 503-P . If securities belonging to an employee (employee), his wife (husband), minor children are placed in an account provided for by the said Regulations, then such an account must be reflected in a certificate (broker account, securities account, etc.).

Thus, if an employee (employee), his wife (husband), or minor children acquired uncertificated securities, then these securities, as a rule, are placed in a securities account. Income received by the person for whom such an account is opened shall be reflected in line 5 “Income from securities and participation interests in commercial organizations” of Section 1 of the certificate.

116. To obtain reliable information about the date of opening an account with a bank (other credit organization), the type of such account, and the account balance as of the reporting date, you should contact the bank or the relevant credit organization. Indicating the date of issue (re-issue) of a plastic card is not allowed. Issuance of statements from personal accounts and attachments to them to bank clients is carried out in the manner and within the time limits stipulated by the relevant agreement, on paper or electronically (via communication channels or using various media) (paragraph twenty-four of clause 2.1 of part III of the appendix to Regulations of the Central Bank of the Russian Federation dated February 27, 2017 No. 579-P “On the chart of accounts for credit institutions and the procedure for its application”).

117. The account balance is indicated as of the reporting date. For accounts in foreign currency, the balance is indicated in rubles at the Bank of Russia exchange rate as of the reporting date. Information on official exchange rates for a given date, established by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: http://www.cbr.ru/currency_base/daily.aspx.

118. The column “Amount of funds received into the account” is filled in only if the total amount of funds received into the account for the reporting period exceeds the total income of the employee and his spouse for the reporting period and the two years preceding it. For example, when reporting in 2018, the total amount of funds received into the account in 2017 is indicated if this amount exceeds the total income of the employee and his spouse for 2015, 2016 and 2017. In this case, the certificate is accompanied by an extract of cash flows on this account for the reporting period.

In this case, a special note should be made in this column: “Extract dated _______ No. is attached on the sheet.”

For persons specified in these Methodological Recommendations who are starting work for the first time, for example, after graduating from a higher educational institution, the column “Amount of funds received into the account” often needs to be filled out due to insignificant income in previous years.

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

Liquidation of a credit organization

120. If, as of the reporting date, the owner of the account did not send an application to close the account to the bankruptcy trustee and he did not receive a notice of closure of the account, and also no entry was made in the Unified State Register of Legal Entities about the state registration of the credit organization in connection with the liquidation, the account is not is considered closed, therefore, information about it must be indicated in this section of the certificate.

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

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

Revocation of a license from a credit institution

123. In accordance with paragraph 1 of Article 859 of the Civil Code of the Russian Federation, the bank account agreement is terminated at the request of the client at any time. Termination of such an agreement is the basis for closing the client’s account (clause 4 of Article 859 of the Civil Code of the Russian Federation) without any restrictions.

124. To close an account with a credit institution whose license has been revoked, it is necessary to send an application to a representative of the temporary administration.

125. Until the relevant account is closed, the account is considered open and is subject to reflection in section 4 of the certificate.

Section 5. Information about securities

126. This section provides information about available securities, participation interests in the authorized capitals of commercial organizations and funds. Income from existing securities is indicated in section 1 “Information on income” (line 5 “Income from securities and participation interests in commercial organizations”).

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

127. In accordance with Federal Law No. 39-FZ of April 22, 1996 “On the Securities Market,” a share is an issue-grade security that secures the rights of its owner (shareholder) to receive part of the profit of the joint-stock company in the form of dividends, to participate in management of the joint stock company and for part of the property remaining after its liquidation. A share is a registered security.

128. In the column “Name and legal form of the organization” the full or abbreviated official name of the organization and its legal form (joint stock company, limited liability company, partnership, production cooperative, foundation, peasant farm and others) are indicated.

If the employee (employee) is the founder of the organization, then this information must also be reflected.

129. The authorized capital is indicated in accordance with the constituent documents of the organization as of the reporting date. For authorized capital expressed in foreign currency, the authorized capital is indicated in rubles at the Bank of Russia exchange rate as of the reporting date. Information on official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: http://www.cbr.ru/currency_base/daily.aspx.

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

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

Subsection 5.2. Other securities

131. Securities include a share, bill of exchange, mortgage, investment share of a mutual investment fund, bill of lading, bond, check, savings certificate, and other securities named as such in the law or recognized as such in the manner prescribed by law, as well as securities foreign issuers.

The state certificate for maternity (family) capital is not a security and is not subject to indication in subsection 5.2 of the certificate.

132. Subsection 5.2 indicates all securities by type (bonds, bills and others), with the exception of shares specified in subsection 5.1.

133. In the column “Total value” the total value of securities of this type is indicated based on the cost of their acquisition (if it cannot be determined - based on the market value or nominal value). For liabilities expressed in foreign currency, the value is indicated in rubles at the Bank of Russia exchange rate as of the reporting date. Information on official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: http://www.cbr.ru/currency_base/daily.aspx.

Section 6. Information on property obligations

Subsection 6.1. Real estate objects in use

134. This subsection indicates real estate (municipal, departmental, leased, etc.) that is in temporary use (not owned) by an employee (employee), his spouse, minor children, as well as the basis for use (agreement lease, actual provision and others).

135. When filling out this subsection, it is required to indicate real estate objects that are in the use of an employee (employee) and (or) members of his family on the basis of concluded agreements (rent, free use, etc.) or as a result of actual provision for use.

It is not necessary to indicate in the certificate of one of the spouses real estate objects owned by the other spouse, provided that these objects are indicated in section 3.1 of the corresponding certificate.

136. This subsection must be completed by those employees (workers), members of their family, who have temporary registration at their place of service or place of work (for example, in the relevant constituent entity of the Russian Federation).

137. Including information about residential premises (house, apartment, room), non-residential premises, land plot, garage, etc. must be indicated:

1) not owned by an employee (employee) or members of his family by right of ownership or by right of an employer, but in which the employee (employee) and members of his family have registration (permanent or temporary);

2) where the employee (employee) and his family members actually live without concluding a lease agreement, free use or social rent;

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

4) those employed under social tenancy agreements;

5) unfinished construction objects used for domestic needs, but not registered in the prescribed manner by Rosreestr authorities;

6) owned by the right of lifelong inheritable ownership of a land plot.

138. In this case, the total area of the real estate object in use is indicated.

139. Information about real estate objects in use is indicated as of the reporting date.

140. The column “Type of property” indicates the type of real estate (land plot, residential building, cottage, apartment, room, etc.).

141. In the column “Type and terms of use” the type of use (rent, free use, etc.) and terms of use are indicated.

142. In the column “Bases for use” the basis for use (agreement, actual provision, etc.), as well as details (date, number) of the corresponding agreement or act are indicated. If the property is provided for free use or as an actual provision, it is recommended to indicate the last name, first name and patronymic of the person who provided the real estate object.

143. This subsection does not indicate real estate that is owned and is already reflected in subsection 3.1 of the certificate. Also, land plots located under apartment buildings are not subject to indication.

144. If an object of real estate is in shared ownership of an employee (employee) and his wife, information that the employee (employee) enjoys a share of the object of real estate owned by his wife is in subsection 6.1. are not included.

In this case, these ownership shares must be reflected in subsection 3.1. certificates of the employee (employee) and his wife.

Subsection 6.2. Current financial obligations

145. This subsection shall indicate each urgent financial obligation existing as of the reporting date in an amount equal to or exceeding 500,000 rubles, the creditor or debtor of which is an employee, his spouse, or a minor child.

146. The column “Content of obligation” indicates the essence of the obligation (loan, credit, etc.).

147. In the column “Creditor (debtor)” the second party to the obligation and its legal position in this obligation (creditor or debtor), his last name, first name and patronymic (name of the legal entity), and address are indicated.

For example,

1) if an employee (employee) or his spouse (husband) took out a loan from Sberbank of Russia and is a debtor, then in the column “Creditor (debtor)” the second party to the obligation is indicated: the creditor of PJSC Sberbank of Russia;

2) if an employee (employee), his spouse (husband) has entered into a cash loan agreement and is a lender, then in the column “Creditor (debtor)” the surname, first name, patronymic and address of the debtor are indicated: debtor Ivanov Ivan Ivanovich, Moscow, Leninsky Prospekt, 8, apt. 1. The basis for the occurrence of the obligation in this case is the loan agreement indicating the date of signing.

148. In the column “Grounds of occurrence” the basis for the occurrence of the obligation is indicated, as well as details (date, number) of the corresponding agreement or act.

149. In the column “Amount of obligation / amount of liability as of the reporting date” the amount of the main obligation (without the amount of interest) (i.e. the amount of loan, debt) and the amount of the liability (remaining outstanding debt) as of the reporting date are indicated. For liabilities expressed in foreign currency, the amount is indicated in rubles at the Bank of Russia exchange rate as of the reporting date.

Information on official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: http://www.cbr.ru/currency_base/daily.aspx.

150. If at the reporting date the amount of the liability (the remaining outstanding debt) was less than 500,000 rubles, then such a financial liability is not indicated in the certificate.

151. The column “Conditions of the obligation” shall indicate the annual interest rate of the obligation, property pledged to secure the obligation, guarantees and sureties issued to secure the fulfillment of the obligation.

152. Among other things, the following must be indicated:

1) agreement on the provision of a loan, including if the person has a credit card with an available overdraft limit (obligations arising in connection with the existing debt on the credit card at the end of the reporting period equal to or exceeding 500,000 rubles are indicated);

2) financial lease agreement (leasing);

3) loan agreement;

4) a financing agreement for the assignment of a monetary claim;

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

6) obligations due to harm (financial);

7) obligations under the guarantee agreement (if, as of the reporting date, the debtor does not fulfill or fulfills obligations to the creditor improperly and the corresponding obligations have arisen with the guarantor);

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

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

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

153. Certain types of urgent financial obligations:

1) participation in shared construction of a real estate property. Before receiving a certificate of state registration of a shared construction project, information about the obligations under the shared construction agreement existing as of the reporting date must be reflected in this subsection. In this case, it does not matter whether a loan agreement was drawn up with a bank or other credit organization for payment under the specified agreement.

In practice, there are common cases when the period from the date of payment in full of funds in accordance with the shared participation agreement until the parties sign a transfer deed or other document on the transfer of a shared construction project and its state registration can be more than a year. In this regard, information about the property obligations of the developer under the shared participation agreement in relation to the participant in shared construction, which, in accordance with the shared participation agreement, has fulfilled the obligations to pay the full cost of an apartment in an apartment building as of the reporting date, must be reflected in subsection 6.2 of the certificate. In this case, in column 3 of subsection 6.2 of the certificate, the second party to the obligation is indicated: the debtor, the name of the legal entity, the address of the organization with which the equity participation agreement was concluded, the remaining columns are also filled in in accordance with the equity participation agreement in accordance with the links to this section of the certificate, while in In the column “Content of obligation” it can be reflected that the funds have been transferred to the developer in full. A similar procedure applies to transactions involving participation in the construction of real estate, for example, housing cooperatives, preliminary purchase and sale agreements and other forms of participation.

2) mortgage obligations in the case of dividing the loan amount between spouses. According to paragraphs 4 and 5 of Article 9 of the Federal Law of July 16, 1998 No. 102-FZ “On Mortgage (Pledge of Real Estate),” the obligation secured by the mortgage must be named in the mortgage agreement, indicating its amount, the basis for its occurrence and the deadline for fulfillment. In cases where this obligation is based on any agreement, the parties to this agreement, the date and place of its conclusion must be indicated. If the obligation secured by a mortgage is subject to execution in parts, the mortgage agreement must indicate the terms (frequency) of the relevant payments and their amounts or conditions allowing these amounts to be determined.

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

Section 7. Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction

154. This section contains information about real estate, vehicles and securities (including shares in the authorized capital of the company) alienated during the reporting period as a result of a gratuitous transaction, as well as, for example, information about the disposal of a car.

155. A gratuitous transaction is recognized as a transaction in which one party (an employee, his spouse, a minor child) undertakes to provide something to the other party without receiving payment or other counter-provision from her.

156. A gift agreement can be classified as a gratuitous transaction.

157. Each object of a gratuitous transaction is indicated separately.

158. In the lines “Land” and “Other real estate” it is recommended to indicate the type of real estate (in relation to land plots, these Guidelines should be followed), location (address) in accordance with these Guidelines, area (sq. m) in accordance from these Methodological Recommendations.

160. In the line “Securities” it is recommended to indicate the type of security, the person who issued the security, the total number of securities alienated as a result of a gratuitous transaction, as well as the nominal value in rubles, and if the value is expressed in foreign currency, then in rubles according to exchange rate of the Bank of Russia on the date of the gratuitous transaction.

For participation shares in the authorized capital of commercial organizations and funds, it is recommended to indicate the name and legal form of the organization in accordance with these Methodological Recommendations, the location of the organization (address), authorized capital in accordance with these Methodological Recommendations, participation shares in accordance with these Methodological Recommendations.

161. In the column “Acquirer of property in a transaction” in the case of a gratuitous transaction with an individual, his surname, name and patronymic (in the nominative case) are indicated in full, without abbreviations in accordance with the identity document, as well as the series and number of the passport. If information is submitted in relation to a minor child under 14 years of age, instead of a passport, the child’s last name, first name, patronymic (in the nominative case), as well as the series, number of the birth certificate, date of issue and the authority that issued this certificate are indicated. The current address of the place of registration of the individual or the address specified in the contract is also indicated.

In the case of a gratuitous transaction with a legal entity, this column shall indicate the name, individual taxpayer number and the main state registration number of the legal entity.

162. In the column “Grounds for alienation of property” the grounds for termination of ownership rights (name and details (date, number) of the relevant agreement or act).

Document overview

Citizens applying for and filling certain positions must provide information on income, expenses, property and property-related liabilities.

Information is presented separately in relation to the employee (employee), in relation to his spouse (husband), in relation to each minor child of the employee (employee). For example, an employee (employee) with a spouse and two minor children is required to submit four certificates.

Filling out a certificate with your own hands involves filling it out yourself on a personal computer (using text editors) or other printing devices, followed by certification with a personal signature on the title side of each sheet.

If it is impossible to provide information personally to the employee (employee), it is recommended to send it to a government agency, local self-government body, or organization via postal service.

Introduction

I. Presentation of information on income, expenses, property and property obligations

Submission of information on income, expenses, property and property-related obligations is the responsibility of the relevant person, provided for by anti-corruption legislation, in connection with which reliable and complete information is indicated on the basis of title documents, regardless of the property regime of spouses provided for by the Family Code of the Russian Federation.

Persons required to provide information on income, expenses, property and property-related obligations

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

2) state and municipal employees holding positions included in the lists approved by regulatory legal acts of the Russian Federation;

3) employees of state corporations (companies), the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and other organizations created by the Russian Federation on the basis of federal laws, filling positions to which appointment and dismissal are carried out by the President of the Russian Federation Federation or the Government of the Russian Federation, and positions included in the lists approved by regulatory acts of funds, local regulatory acts of organizations;

2. Information on income, property and property-related obligations is submitted by the citizen applying for replacement (hereinafter referred to as the citizen):

1) a state position of the Russian Federation, a state position of a constituent entity of the Russian Federation, a municipal position;

2) any position in the civil service (for those entering the service);

3) municipal service positions included in the lists approved by regulatory legal acts of the Russian Federation;

4) positions in state corporations (companies), the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, and other organizations created by the Russian Federation on the basis of federal laws, appointment to and dismissal from which is carried out by the President of the Russian Federation or The Government of the Russian Federation, and positions included in the lists approved by regulatory acts of funds, local regulatory acts of organizations;

3. Information on income, property and property-related liabilities is also provided to federal civil servants holding a civil service position not included in the list of positions approved by Decree of the President of the Russian Federation of May 18, 2009 No. 557 “On approval of the list of positions in the federal civil service, when replacing which, federal civil servants are required to provide information on their income, property and property-related liabilities, as well as information on the income, property and property-related liabilities of their spouse and minor children,” and those applying for a civil service position in this government body provided for in this list.

Mandatory provision of information

If it is impossible to provide information in person, it will be sent by mail before 24 hours of the last day of the deadline.

Deadlines for submitting information

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

2) no later than April 30 of the year following the reporting year (civil servants, municipal employees, employees of the Central Bank of the Russian Federation, employees of the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund, state corporations (companies), other organizations created on the basis of federal laws, organizations created to carry out tasks assigned to federal government bodies, etc.).

8. Information can be submitted by an employee (employee) at any time, starting from January 1 of the year following the reporting year.

Persons in respect of whom information is provided

11. Information is presented separately:

1) in relation to an employee (employee),

2) in relation to his wife (husband),

3) in relation to each minor child of an employee (employee).

12. The reporting period and reporting date for the submission of information established for citizens and employees (workers) are different:

1) the citizen represents:

a) information about your income, the income of your spouse and minor children received for the calendar year (from January 1 to December 31) preceding the year of filing documents;

2) the employee (employee) submits annually:

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

b) information about property owned by him, his wife (husband) and minor children, information about accounts in banks and other credit institutions, securities, and property obligations as of the end of the reporting period (December 31 of the year preceding year of presentation).

Filling of a specific position as of the reporting date as the basis for reporting information

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

1) the position he filled was included in the corresponding list of positions, and the employee (employee) himself filled the specified position;

2) the position temporarily filled by him was included in the corresponding list of positions.

15. The transfer of an employee to another state body in the period from January 1 to April 1 (30), 2017 does not relieve him of the obligation to provide information to the relevant structural unit of the state body in which he held the position on December 31, 2016.

An employee holding positions in different organizations, the filling of which entails the obligation to provide information, submits 2 certificates

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

17. Information on income, expenses, property and property-related obligations is presented taking into account the marital status of the citizen, employee (employee) as of the reporting date.

Spouses

19. According to Article 10, the rights and obligations of spouses arise from the date of state registration of marriage in the civil registry office.

Example 1: an employee (employee) provides information in 2017 (for the reporting year 2016)

Example 2: a citizen in September 2017 provides information in connection with the submission of documents for appointment to a position. The reporting date is August 1, 2017

21. A marriage dissolved by court is terminated from the day the court decision on divorce enters into legal force (and not on the day such a decision is made).

Example 3: an employee (employee) provides information in 2017 (for the reporting year 2016)

Example 4: a citizen in September 2017 provides information in connection with the submission of documents for appointment to a position. The reporting date is August 1, 2017

Minor children

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

Example 5: an employee (employee) provides information in 2017 (for the reporting year 2016)

Example 6: a citizen submits information in September 2016 in connection with his appointment to a position. The reporting date is August 1, 2016

24. If an employee (employee) is a guardian (trustee), adoptive parent of a minor child, then information regarding this child must be provided.

25. If the spouse of an employee (employee) is a guardian (trustee), adoptive parent of a minor child, then it is recommended to provide information regarding this child.

26. Information regarding minor children living separately from an employee (employee) in the event that the employee (employee) is not deprived of parental rights is presented in the prescribed manner.

Recommended actions if it is impossible to provide information regarding a family member

27. If it is impossible for objective reasons to provide information about income, expenses, property and property obligations of his wife (husband), his minor children, the employee (employee) should apply with the application provided for in paragraph three of subparagraph "b" of paragraph 2 of the Regulations on the procedure consideration by the Presidium of the Council under the President of the Russian Federation for Combating Corruption of issues relating to compliance with the requirements for official (official) conduct of persons holding public positions of the Russian Federation and certain positions of the federal public service, and the settlement of conflicts of interest, as well as some appeals from citizens, approved by the Decree of the President of the Russian Federation Federation dated February 25, 2011 No. 233 “On some issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation for Anti-Corruption”, paragraph three of subparagraph “b” of paragraph 16 of the Regulations on commissions for compliance with the requirements for official conduct of federal civil servants and the resolution of conflicts of interest , approved by Decree of the President of the Russian Federation of July 1, 2010 No. 821 “On commissions for compliance with the requirements for official conduct of federal civil servants and the resolution of conflicts of interest.”

If it is impossible to provide information about your spouse and/or minor children, an application is submitted

28. The application must be sent before the expiration of the period established for the submission of information by the employee (employee).

The application is submitted (table No. 4):

To the Office of the President of the Russian Federation on Anti-Corruption Issues	persons holding government positions in the Russian Federation, positions in the federal civil service, positions in state corporations (companies), other organizations created on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies, appointment to and dismissal from which are carried out by the President of the Russian Federation, other persons holding public positions of the Russian Federation, in the case and in the manner established by regulatory legal acts of the Russian Federation
To the Department of Civil Service and Personnel of the Government of the Russian Federation	persons holding positions in the federal public service, positions in state corporations (companies), other organizations created on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies, appointment to which and dismissal from which are carried out by the Government of the Russian Federation
To the personnel service unit of the federal government agency for the prevention of corruption and other offenses (unless otherwise provided by a regulatory legal act of the federal government agency registered in the prescribed manner)	persons filling positions in the federal public service included in the lists established by regulatory legal acts of the Russian Federation, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies (with the exception of positions for which appointment and dismissal carried out by the President of the Russian Federation or the Government of the Russian Federation)
To the division for the prevention of corruption and other offenses of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, a state corporation (company), other organization created on the basis of federal law	persons holding positions included in the lists established by regulations of funds, local regulations of state corporations (companies) and other organizations created on the basis of federal laws
To the division for the prevention of corruption and other offenses of the Central Bank of the Russian Federation	persons holding positions included in the list approved by the Board of Directors of the Central Bank of the Russian Federation

29. For employees (workers), the right to send a statement about the inability to provide information about their income, expenses, property and property-related obligations is not provided for by law.

30. The law does not provide for citizens the right to submit a statement about the impossibility of providing information regarding themselves, their spouse or minor children.

II. Filling out a certificate of income, expenses, property and property obligations

31. The form of a certificate of income, expenses, property and property-related obligations was approved by Decree of the President of the Russian Federation of June 23, 2014 No. 460 “On approval of the form of a certificate of income, expenses, property and property-related obligations and amendments to certain acts President of the Russian Federation" (hereinafter referred to as the certificate) and is unified for all persons who are subject to the obligation to provide information.

32. Filling out a certificate with one’s own hand involves filling it out independently on a personal computer (using text editors) or other printing devices, followed by certification with a personal signature on the title side of each sheet. In this case, it is necessary to control the compliance of the form being filled out with the authentic text of the annex to Decree of the President of the Russian Federation of June 23, 2014 No. 460.

33. When filling out certificates using special software “BC Certificates” (hereinafter referred to as SPO “BC Certificates”), posted on the official website of the President of the Russian Federation and on the Federal Portal of Civil Service and Management Personnel, only the last page of the certificate is certified with a personal signature.

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

Title page

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

1) the last name, first name and patronymic of the citizen, employee (employee) presenting information are indicated (in the nominative, genitive, dative cases) in full, without abbreviations, in accordance with the identity document. If information is presented in relation to a family member, then his last name, first name and patronymic, indicated immediately after underlining the type of relationship, are given in the genitive case. Last name, first name, patronymic, indicated after the words “about property owned”, are given in the dative case.

If information is submitted in relation to a minor child under 14 years of age, then on the title page of the certificate, after underlining the type of relationship, instead of a passport, the child’s last name, first name, patronymic in the genitive case, as well as the series, number of the birth certificate, date of issue and the authority that issued this certificate.

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

Last name, first name and patronymic are indicated in full, without abbreviations

2) date of birth (year of birth) is indicated in accordance with the entry in the identity document;

3) the place of service (work) and the position being replaced (occupied) are indicated in accordance with the order of appointment and the service contract (employment contract). If during the period of submission of information the name of the position being replaced (occupied) has changed, then the position replaced (occupied) on December 31 of the reporting year is indicated. When filling out a certificate by a citizen who is not carrying out labor activities in the established manner, applying for a vacant position, in the column place of service (work) the following is indicated: “temporarily not working, applying for a position”;

4) if there are several places of work, the main place of work is indicated on the title page, i.e. the organization in which the work book is located. When filling out a certificate by a person holding a municipal position on a non-permanent basis, the municipal position is indicated;

5) the address of the place of registration is indicated as of the date of submission of the certificate based on the entry in the passport or other document confirming registration at the place of residence (name of the subject of the Russian Federation, district, city, other populated area, street, house and apartment number, postal code) . If there is a temporary registration, its address is indicated in brackets. If there is no permanent registration, temporary registration (according to the passport) is indicated. If an employee (employee), citizen, or member of his family does not live at the address of registration, the address of actual residence is indicated in brackets.

For certificates filled out using the open source software "BK Certificates", it is recommended to indicate the insurance number of an individual personal account (SNILS).

Section 1. Information on income

36. When filling out this section of the certificate, you should not be guided by the content of the term “income”, defined in Article 41 of the Tax Code of the Russian Federation, since for the purpose of presenting information, “income” is understood as any monetary receipts of an employee (employee), citizen, his spouse (husband) , minor children in cash or non-cash form that occurred during the reporting period. Income received, including from the main place of work, is indicated without deduction of personal income tax.

“Income” means any cash receipts in cash or non-cash form that occurred during the reporting period

Income from main place of work

38. If the filling of a public position, entry into the state (municipal) service, employment in an organization took place in the reporting period (change of the main place of work), the income received at the previous place of service (work) is indicated in the line “other income ". In this case, the previous place of work is indicated in the “type of income” column.

Features of filling out this section by certain categories of persons

39. Submission of information regarding a person registered as an individual entrepreneur applying special tax regimes:

1) when applying the taxation system in the form of a single tax on imputed income for certain types of activities (UTII), the amount of imputed income is indicated as “income”;

2) when applying the simplified taxation system (STS):

In this case, the employee (employee) can provide explanations on the substance of income from business activities received by him or his family members and attach them to the certificate.

40. When filling out this section by a person holding a municipal position on a non-permanent basis, the income from the main place of work is indicated.

Income from teaching and scientific activities

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

42. If teaching or scientific activity was an activity at the main place of work (for example, the spouse of an employee (employee), citizen, or the citizen himself worked as a teacher in an educational organization during the reporting period), then information about the income received from it should be indicated in the column “Income from main place of work”, and not in the column “Income from teaching and scientific activities”.

Income from other creative activities

43. This line indicates the amount of income received in various fields of creative activity (technical, artistic, journalistic, etc.), including income from the creation of literary works (their publication), photographic works for printing, works of architecture and design, works of sculpture , audiovisual works (video, television and cinema), musical works, fees for participation in filming, etc.

44. The amounts received in the form of grants provided to support science and education, culture and art in the Russian Federation from international and other organizations, in the form of international (and other) awards for outstanding achievements in the field of science and technology, literature and art, education, culture, etc.

Income from deposits in banks and other credit institutions

45. This line indicates the total amount of income received (accrued) in the reporting period in the form of interest on any deposits (accounts) in banks and other credit institutions, regardless of their type and currency, as well as income from deposits (accounts), closed during the reporting period. The term of the deposit and the frequency of interest accrual on it should be taken into account.

46. Information on the availability of relevant bank accounts and deposits is indicated in section 4 of the certificate “Information on accounts in banks and other credit institutions”.

Particular attention should be paid to the storage of documents related to deposits (accounts) with a bank or other credit institution closed during the period from the reporting date to the date of presentation

47. Income received in foreign currency is indicated in rubles at the Bank of Russia exchange rate on the date the income was received.

48. The date of receipt of income on bank deposits in foreign currency is the day of payment of income, or its accrual (capitalization), including the day of transfer of income to the account of the employee (employee) or on his behalf to the account of third parties.

49. Information on official exchange rates for a given date, established by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: http://www.cbr.ru/currency base/daily.aspx.

51. Particular attention should be paid to the storage of documents related to deposits (accounts) in a bank or other credit organization closed during the period from the reporting date to the date of submission of information. Due to the fact that as of December 31 of the reporting year the account was open, but at the time of filling out the certificate the account was closed, the credit institution may refuse to provide information regarding such an account.

Income from securities and participation interests in commercial organizations

52. This line shall indicate the amount of income from securities and participation interests in commercial organizations, including when owning an investment fund, including:

Zero and negative income from transactions with securities is not indicated in the certificate

Other income

53. This line indicates income that was not reflected in lines 1-5 of the certificate.

So, for example, other income may be indicated in the line:

1) pension;

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

4) state certificate for maternity (family) capital (if this certificate or part of it was sold during the reporting period);

6) scholarship;

7) a one-time subsidy for the purchase of residential premises (if in the reporting period funds were transferred from account No. 40302 to the seller’s account) and other similar payments, for example, funds received by a participant in the savings-mortgage housing system for military personnel, or received in the form of a one-time social payment to repay part of the cost of construction or purchase of housing (if during the reporting period funds from this payment were transferred to the account of the employee (employee) or his spouse);

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

9) income from the sale of real estate, vehicles and other property, including in the case of the sale of said property to family members or other relatives. In this case, it is recommended to indicate the type and address of the real estate sold, the type and make of the vehicle sold (including in the case of offsetting the cost of an old vehicle into the cost when purchasing a new one under trade-in agreements. For example, an employee (employee), a member of its family purchased a new car at a car dealership in the reporting year for 900.0 thousand rubles, while during the purchase the car dealership valued the old car that an employee (employee), a member of his family had, at 300.0 thousand rubles and took these funds into account in as a contribution when purchasing a new car. The remaining amount was paid by the employee (employee), a member of his family to the car dealership. The amount of 300.0 thousand rubles is income and must be indicated in the line “Other income";

10) income from part-time employment contracts. It is recommended to indicate the name and legal address of the organization from which the income was received;

14) interest on debt obligations;

15) funds received as a gift or inheritance;

16) compensation for harm caused by injury or other damage to health;

17) payments related to death (death), paid to heirs;

19) payments related to dismissal (compensation for unused vacation, payments of average monthly earnings, severance pay, payments from the Social Insurance Fund of the Russian Federation, etc.), if these payments were not included in the 2-NDFL certificate at the place of service (work);

22) compensation payments to an employee (employee) to his spouse (for example, to a non-working able-bodied person caring for a disabled person, an elderly person, etc.);

23) winnings in lotteries, sweepstakes, competitions and other games;

24) income of members of trade union organizations received from these trade union organizations;

26) remuneration received during the implementation of guardianship or trusteeship on a reimbursable basis;

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

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

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

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

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

32) other similar payments.

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

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

1) on business trips;

3) with compensation for expenses associated with moving to another locality in case of rotation and (or) transfer to another body, as well as with the rental (sublease) of residential premises by an employee appointed by rotation to a body located in another locality within the Russian Federation ;