Certificate of income of civil servant. Certificate of income, expenses, about the property of a civil servant. Liquidation of the credit organization

Does the tax authority have the right to request a certificate of property owned by the taxpayer at the end of the on-site tax audit? Answer consultant: According to the Ministry of Finance, the legislation does not specify the documents that the inspection has the right to refue (a letter of 14.10.13 No. 03-06-06-01 / 42704). Therefore, the inspectors have the right to request any papers, even if their forms are not provided for by law. Read more about this please on the link: Vip.1gl.ru/#/Document/189/326113/?step\u003d27. User's Number: We provided information at the time of the beginning of the check, now require at the time of the end of the verification.

Yes, it has.

Inspection When conducting an on-site inspection, it is entitled to request any documents (copies of documents) from the organization related to the verifiable period, and the organization is obliged to provide them. At the same time, the inspection is entitled, but it is not obliged to demand them from the organization's counterparty. In addition, according to sub. 6 p. 1 Art. 31 Tax Code of the Russian Federation, IFTS is entitled to conduct property inventory.

Therefore, it is easier and safer to submit a certificate than to prove the tax authority or the court inherent in the presentation of such a reference.

Inspectors can attract the organization to justice for refusing to provide the required documents. The organization may finf by 200 rubles. For each non-code document (). And the responsible employee of the organization, in particular, its leader, threatens the monetary punishment of from 300 to 500 rubles. (Part 3 of Art. 15.33 of the Administrative Code of the Russian Federation).
Therefore, organizations should provide inspection all available documents from the required, and notify the reasons for the absence of some of them.

Justification

From the recommendation of Oleg Goodhead of the Department of Taxation of Profit Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
How to submit documents on the requirement of checking for field tax audit

If the field check is conducted by the whereabouts of the inspection, checking the right to request documents in writing and familiarize themselves with them in the inspection (in this case, the verifiers can request from the organization as originals and copies of documents at their discretion).

In addition, in exceptional cases, regardless of the venue of the field inspection (in the territory of the Organization or by the location of the Inspection), the verifiers can conduct a secession of documents (and copies, and originals) and familiarize themselves with them in the inspection. This is stated in paragraph 12 of Article 89 of the Tax Code of the Russian Federation.

For the request for documents, the verifiers should send the requirement to the organization, the form of which is approved (clause 1 of Article 93 of the Tax Code of the Russian Federation).

The requirement must indicate:

• the basis for the claims of documents (Article Tax Code of the Russian Federation);
• deadlines allocated to the organization's submission;
• information about investigated documents (their appearance, names, details, the period to which they relate);
• full and abbreviated name of the organization's verifiable, its INN, CAT;
• the view and period of verification, during which documents will be approved (for example, a departure for income tax for 2009).

Transfer the requirement to the organization inspection can in several ways:

• in person personally, on receipt of the legitimate or authorized representative of the organization (on paper);
• send through telecommunication channels of communication (in electronic form) in accordance with the procedure approved.

If this methods are not possible to transfer the requirement, the inspection has the right to send it by registered mail by mail. In this case, the requirement to submit documents is considered to be obtained by the organization after six working days from the date of departure of the registered letter.

Such an order follows from the provisions of paragraph 1 of Article 93, paragraph 4 of Article 31, paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation.

Situation: Can the inspection within the framework of the on-site tax audit require documents from the organization that have previously surrendered under previous on-site checks

As a general rule, the Organization is not required to re-submit to the inspection documents that have already been transferred to it within the framework of previous on-site (cameras) checks or tax monitoring. But from this rule there are exceptions.

Removing the Documents Tax Inspectorate may in the following cases:

• the organization presented to the inspection of the original documents, which were then returned to it;
• the inspection has lost previously submitted documents due to force majeure circumstances (for example, flooding, fire).

Such features are provided for in paragraph 5 of Article 93 of the Tax Code of the Russian Federation and operate in relation to any documents regardless of the date of their initial submission to the inspection.

The term of execution of inspection requirements

To fulfill the requirement to submit documents to the organization is obliged within 10 working days from the date of its receipt (para. 1 of paragraph 3 of Art. 93, paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation). The term begins the next day after the day of actual receipt of the requirement (paragraph 2 of Art. 6.1 of the Tax Code of the Russian Federation).

The inspection can send a requirement electronically by telecommunication channels of communication. In this case, the definition of a 10-day term assigned to the preparation and submission of documents has some features.

Skipping a six-day deadline set for sending a receipt may entail serious consequences. Within 10 working days after the six-day term expires if the receipt is not sent, the inspection has the right to block the Bank's bank account (sub. 2, Article 76 of the Tax Code of the Russian Federation).

Organizations that are not required to donate TCS tax reports may not respond to the receipt of requirements in electronic format. Without receiving the Organization of the electronic receipt of the requirement, the inspection of the guide on paper. This follows from the provisions of items, and the order approved by the Order of the Federal Tax Service of Russia of February 17, 2011 No. MMB-7-2 / 168. In this case, a 10-day term assigned to the submission of documents must be counted from the next day after the receipt of the paper requirement. At the same time, if the inspection sent a paper request by mail, the date of his receipt into the organization is considered the sixth day from the date of sending a registered letter (paragraph 4 of Art. 31 of the Tax Code of the Russian Federation).

Attention: Failure (late execution) Requirements for the submission of documents within the framework of the on-site inspection is an offense (,), for which tax and administrative responsibility are envisaged. In addition, the inspection will be able to take out of documents (paragraph 4 of Art. 93 of the Tax Code of the Russian Federation).

Extending the submission of documents

If organizations know in advance that it will not have time to submit the required documents within a 10-day term (for example, due to the large number of documents requested by the inspection), then it may apply for its extension. For this, during the day following the day of receipt of the requirements for the presentation of documents, the organization should be sent to the inspection written on the reasons for which it does not have time to transfer documents within the prescribed period. In addition to the reasons, the notification needs to specify a specific period in which the organization will be able to fulfill the requirement. This is stated in paragraph 2 of paragraph 3 of Article 93 of the Tax Code of the Russian Federation.

On the basis of such a notification, the head of the inspection (his deputy) can extend the deadline for submission of documents or refuse to extend, which will make a separate decision. The form of such a decision was approved by the Order of the Federal Tax Service of Russia of May 8, 2015 No. MMB-7-2 / 189. The decision must be made within two working days from the date of receipt by the inspection of notification from the organization. This follows from the set of provisions of paragraph 3 of paragraph 3 of Article 93 and paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation. The decision to extend the deadline for submission of documents (refusal to extend) can be transferred to the organization under telecommunication channels in accordance with the order approved by the Order of the Federal Tax Service of Russia of February 17, 2011 No. MMB-7-2 / 169.

Glavbuch advises: the inspection may not satisfy the request of the organization to extend the date of submission of documents (to respond to refusal or ignore it). If the inspection subsequently will attract the organization to justice for the late submission of documents, the Court may recognize such an appeal or a mitigating circumstance, or the circumstance that excludes the guilt of the organization in an offense. With this outcome of the case, the size of the fine for the late submission of documents provided for in the Tax Code of the Russian Federation should be reduced by no less than twice or excluded at all.

Methods of presenting documents

Documents requested by the inspection during the field tax audit, the organization must submit:

• on paper (in the form of copies or original, depending on how it is indicated in the requirement);
• electronically (if the documents investigated from the organization are made in electronic form on established formats).

Paper copies

If the organization represents copies on paper, then they must be certified in the prescribed manner. On the copy you need to make an inscription, which confirms the compliance with the original of the document:

• the word "right";
• name of the position of the person who assured the copy, his personal signature and transcript of signature (initials and surname);
• date of assurance and printing.

Printing To assign copies of the organization has the right to choose yourself (for example, the main printing of the organization).

Such an order is provided for in paragraph 3.26 GOST R 6.30-2003, approved by the State Standard of Russia of March 3, 2003 No. 65-art.

When submitting multi-page documents, an organization may assure either a copy of each sheet, or the entire stitched document as a whole. The stitched multiple document must meet the following requirements:

• text and other elements of the document (for example, dates, resolutions) are read free;
• when reading, the document does not expand (not destroyed);
• all sheets in the document are numbered;
• in the witness inscription, the total number of sheets of the document is indicated.

Glavbukh advises: if the documents that the inspection requested, are represented on paper carriers, transmit them to inventory (act) compiled in two copies.

In Otia (Act), list all documents transferred to the inspection, indicating their details and the number of sheets in them. Additionally, specify what exactly you pass: copies or original documents.

One copy of the inventory (act) to attach documents to the inspection. The second instance with the inspection stamp (post office) and the date of receipt of documents by inspection (post office) are kept. If there are disputes (for example, when the documents are lost, inspection or postal service), then opis (act) with a tax inspection mark (post office) will be proof of the full and timely presentation of documents on demand.

Situation: Can the inspection during the field tax verification may request notarized copies of documents

No, he can not.

The Tax Code of the Russian Federation prohibits inspections to require notarized copies of documents from the organization, unless otherwise provided by Russian legislation (paragraph 2 of paragraph 2 of Art. 93 of the Tax Code of the Russian Federation). This rule is common and acts both in relation to documents investigated during the field inspection and in relation to documents investigated by other reasons (for example, in the recovery of documents on a specific transaction outside the framework of the tax audit (paragraph 2 of Art. 93.1 NK RF)).

Documents that the inspection can request during the field tax audit do not require notarization. Consequently, the inspection cannot require such copies.

The legitimacy of this position is confirmed by the letter of the Ministry of Finance of Russia dated December 7, 2009 No. 03-04-05-01 / 886.

Situation: Is it possible to submit a photocopy of the CCT inspector during the exit tax audit, if the original faded (the information on it was unreadable)

Yes, you can.

Some CCT models are printed checks, ink on which after time fade (such a problem occurs when thermal printing checks). Therefore, in this case, you need to make copies of such checks. Wrap a copy of the signature of the head (other authorized person) and the seal of the organization. At this point of view, the Ministry of Finance of Russia, and the tax office (letters of the Ministry of Finance of Russia dated April 3, 2007 № 03-03-06 / 1/2009 and the UFNS of Russia in Moscow dated June 26, 2006 No. 20-12 / 56636).

Based on this, it can be concluded that the organization has the right to present a certified photocopy of the CCC check at the interpretation of the inspector as part of the on-site tax audit if the original check fused.

Responsibility for failure to comply with the inspection requirement

Situation: Can the inspection finfing the organization for failure to submit documents on the time of documents during departure. The organization has a valid reason for late execution

Yes maybe.

Tax Inspectorate has the right to attract the organization to accountability for failure to submit documents into the period established by law (). However, when determining the measure of responsibility for the late submission of documents, the inspection should take into account the presence of mitigating circumstances (paragraph 4 of Art. 112 of the Tax Code of the Russian Federation) and the circumstances that exclude the guilt of the organization (paragraph 2 of Art. 111 of the Tax Code of the Russian Federation). The list of softening circumstances is given in paragraph 1 of Article 112 of the Tax Code of the Russian Federation, a list of circumstances excluding guilt - in paragraph 1 of Article 111 of the Tax Code of the Russian Federation. Both list are open, therefore the inspection or court may recognize mitigating (eliminating guilt) and other circumstances that are not directly named in the Tax Code of the Russian Federation (sub. 3 of paragraph 1 of Art. 112, sub. 4 p. 1 Art. 111 of the Tax Code of the Russian Federation).

In the presence of circumstances, excluding guilt, the organization is fully exempt from tax liability (paragraph 2 of Art. 111 of the Tax Code of the Russian Federation). If there are at least one softening circumstance, the size of the fine must be reduced by at least twice (clause 3 of Art. 114 of the Tax Code of the Russian Federation). Arbitration practice confirms the legality of this approach. Thus, when considering cases of late submission of documents at the request of the court inspection, the courts significantly reduce the amount of penalties in the presence of the following circumstances:

• the inspection requested a large amount of documents from the organization (see, for example, definitions of the Russian Federation of September 22, 2009 No. You - 12510/09, from August 31, 2009 No. You-11530/09, Resolutions of the Volga District, July 7, 2009 No. A12-19285 / 2008, dated May 14, 2009 No. A55-4292 / 2008, the West Siberian District of November 26, 2012 No. A03-531 / 2012, the North-West District of October 29, 2009 No. A05-1221 / 2009, from March 9, 2007 No. A13-2248 / 2006-28, Moscow District of January 12, 2009 No. Ka-A40 / 12811-08-P, Ural District of April 9, 2008 No. F09-2289 / 08-C2,). A decree of June 2, 2015 No. A13-5629 / 2014, the Arbitration Court of the North-West District generally recognized the requirement for the inspection on the submission of documents and fully liberated the organization from responsibility. The organization managed to prove that it would have to spend about 2 million rubles for the manufacture of copies of the subsequent documents, and the inspection would have taken over five years to familiarize them with these materials. The inspection had the opportunity to familiarize themselves with the documents in place, so its requirement was recognized as not appropriate to the objectives and tasks of tax authorities and violating the rights of the taxpayer;
• the organization presented documents with a small delay (see, for example, the definition of you of the Russian Federation of September 22, 2009. № YOU-12510/09, Resolutions of the Fallovolzhsky District of July 7, 2009 No. A12-19285 / 2008, Moscow District of October 13, 2009 № KA-A41 / 10782-09, of January 12, 2009 No. Ka-A40 / 12811-08-P, North-Western District of November 19, 2007 No. A05-5779 / 2007, from August 13, 2007 . № А26-8965 / 2006-23);
• the inspection did not satisfy the request of the organization to extend the deadline for submission of documents (see, for example, the Resolution of the FAS of the North-Western District of October 29, 2009 No. A05-1221 / 2009, the Volga-Vyatsky District of July 30, 2007 No. A29-8736 / 2006A). At the same time, some of the courts believe that this circumstance generally excludes the possibility of attracting an organization to justice (see, for example, the Resolution of the FAS of the West Siberian District of April 5, 2011 No. A45-12306 / 2010);
• there is no accountant in the organization (for example, the requirement to submit documents was received to the organization, when the previous accountant quit, and the new one has not yet been hired) (see, for example, the resolution of the FAS of the Moscow District of October 8, 2008 No. KA-A41 / 9303-08).

Despite the fact that in a number of court decisions we are talking about cameral tax audits, conclusions regarding the attraction of the organization to justice for the late submission of documents can be applied to the departure checks (Art., Tax Code of the Russian Federation).

Situation: Can the Tax Inspectorate, bring the organization to justice for non-fulfillment of the requirements for the presentation of documents. In the requirement, the details of the documents that the organization must submit

Yes, maybe if the information specified in the requirement allows you to determine which documents are necessary for the tax inspectorate.

For example, the requirement is considered compiled correctly if it contains the following information:
- the name of the requested documents (contracts, invoices, commodity invoices, etc.);
- the period for which documents should be submitted;
- Counterparty, on relationships with which documents are requested;
- reason to compile a requirement (as part of what verification documents are requested).

If the signs of the requested documents are formulated fuzzy and the organization cannot determine what exactly should be submitted, then the tax inspectorate cannot be attracted for non-fulfillment.

It should be borne in mind that the specific details of documents (for example, dates, numbers) and their number of inspections are not required. Checking does not have information about the structure and the intensity of document management between organizations, and therefore, cannot specify such information in the requirement.
The exceptions are cases when the inspection had the opportunity to establish accurate details of documents (for example, when conducting a counter-check of an organization's counterparty), but they are not specified in the requirement. In such situations, an organization that has not fulfilled the requirement is not attracted to responsibility.

The legitimacy of this approach is confirmed by arbitration practice (see, for example, the decisions of the Presidium of the Russian Federation of April 8, 2008 No. 15333/07, FAS of the West Siberian District of November 29, 2013 No. A27-1872 / 2013, the Ural District of November 2 2009 No. F09-8408 / 09-C2).

Situation: Can the Tax Inspectorate be fined the organization for non-fulfillment of the requirements for submitting documents. In the request, documents requested that are not related to the conducted

No, he can not.

During the field check, the verifies are entitled to require documents that are related to calculus and pay taxes. In this case, these documents should be directly related to the inspection. That is, they should concern those taxes in respect of which there is a check, and relate to the periods. This follows from the set of provisions of paragraph 12 of Article 89 and).

Situation: Can the inspectorate attract the organization to be responsible for failure to submit documents on request during the field inspection. The organization cannot submit documents on objective reasons.

If an organization cannot submit documents on objective reasons (for example, they were lost during the fire and this is confirmed by the appropriate reference), then the faults of the organization in default on the presentation of documents are not. Consequently, to attract it to justice on the Tax Code of the Russian Federation, inspection cannot.

In arbitration practice there are examples of court decisions that confirm the legality of such an output. Thus, the inspection is not entitled to attract the organization to responsibility for failure to submit documents on demand if:

• documents were lost in the fire (see, for example, the definition of you of the Russian Federation of October 18, 2007 No. 13416/07, FAS Resolution Resolution of the Federal Republic of the West Siberian District of January 21, 2008 No. F04-450 / 2008 (1059-A67- fourteen)).

Glavbukh advises: if during the field inspection, the verifies require to submit documents that the organization does not have, report it to the inspection.

This can be done in the same order that the Organization uses if it cannot fully fulfill the requirement of inspection on the presentation of documents (paragraph 2 of paragraph 3 of Art. 93 of the Tax Code of the Russian Federation). In addition to the notification of the impossibility of timely execution of the requirement, attach copies of documents that will confirm the cause of the absence of claimed documents (for example, a certificate of fire or the act of seizure of documents by the investigative bodies).

Secure enough to inspect the property certificate

"... Now in our company is a departure check for 2011-2012. In addition to the primary, the inspectors requested a certificate of property that we own, as of December 1, 2013. But the current year does not check the tax authorities, but there is no approved form of reference. Should we submit a certificate? .. "

- From the letter of the chief accountant Olga Verina, Orenburg

Olga, we believe that it is safer to submit a certificate.

According to the Ministry of Finance, the legislation does not specify the documents that the inspection has the right to refue (a letter of 14.10.13 No. 03-06-06-01 / 42704). Therefore, the inspectors have the right to request any papers, even if their forms are not provided for by law.

As a general rule, the inspectors are not entitled to demand documents that do not belong to the verifiable period. But they have the right to carry out property inventory (sub. 6, paragraph 1 of Art. 31 of the Tax Code of the Russian Federation). And this can only be done on the start date of the check. Therefore, they need a certificate of assets to verify the actual availability of objects with accounting data. If you do not submit a certificate, then inspectors may finf by the company for 200 rubles under Article 126 of the Tax Code of the Russian Federation. Confirm this and judges. In your region, judicial practice does not work on similar disputes, but the courts of other districts support inspectors (the resolution of the Federal Arbitration Court of the Moscow District of 09.09.13 No. A40-149427 / 12-140-1074).

Create a certificate of property in free form. It needs to list the name of assets, and if required, and their cost.

Kirill Ilyin, Expert "ONP"

• Download forms

The certificate of income, expenses, property and obligations of the property nature is a document that is filled and submitted by persons applicants or replacing positions, the implementation of the authority on which provides for the unconditional obligation to provide information on income, expenses, property, as well as the obligations of the property nature of these persons , their spouses and children who have not achieved adulthood. Such posts are positions in the legislative and executive bodies of various levels of management. It is worth noting that information is served separately on the face, replacing the position of public serving, his / her spouse / spouse, as well as minor children.

Starting from January 1, 2015, the certificate is filed under a new form approved according to the decree of the President of the Russian Federation of 06/23/2014. No. 460 "On approval of the form of certificate of income, expenses, property and property obligations and amending some acts of the President of the Russian Federation. " According to the aforementioned decree, now the help form will display a wider range of information. For example, it is now necessary to specify the number and series of passports, the date of its issuance and the name of the body issued it. These data are indicated by both the person applying for the position of the public servant and the members of his family.

The reporting period for which the revenues of the civil servant and the member of his family are the calendar year (from January 1 to December 31). Income are income received on the territory of the Russian Federation, as well as abroad, taking into account the benefits for a child, alimony, pensions, other social benefits, as well as subsidies for the purchase of housing, interest on deposits. Information about the person belonging to or members of his family immovable property now should also include documents that are a legitimate basis for its acquisition. Information on vehicles belonging to civil servant or members of his family should display a vehicle model, as well as the year of its release.

New in the help is also the display of data on the section "Information about bank accounts and other credit institutions", in which it should now be indicated by the total amount of income for the reporting period in cases where it exceeds the total income of the civil servant and his wife (spouse) The reporting period and the two years preceding it. In this case, the certificate is made an extract about the movement of funds on accounts over the reporting period.

An indication of the information about the obligations of the property nature also changed. So the "other obligations" subsection is now called "urgent financial liabilities", which displays information about the obligations that civil servant or his family members are brought to third parties as of the reporting date, unless the total amount of these obligations exceeds 500,000 rubles.

The certificate consists of six sections, is filled with a person applying to the position of a state employee or replacing it, they personally subscribe to them, as well as a person who has taken a certificate. When completing the document, it should be carefully examined by the instructions, since the deadline for submitting correction data to the document is reduced from 3 months to 1 according to the decree of the President of the Russian Federation dated June 23, 2014 No. 453 "On Amendments to Some Acts of the President of the Russian Federation on the Assurance of Corruption".

Introduction

These guidelines are designed to clarify certain situations that arise when filling out certificates of income, expenses, property and liabilities of a property nature, are advisory and are not a regulatory legal act.

In accordance with paragraph 25 of the Decree of the President of the Russian Federation of April 2, 2013 No. 309 "On measures to implement certain provisions of the Federal Law" On Countering Corruption ", the Ministry of Labor and Social Protection of the Russian Federation provides advisory and methodological assistance in the implementation of the requirements of federal laws, Regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation on countering corruption, as well as authorized to publish guidelines and other guidance and methodological materials on these issues.

In this regard, clause 2 of Section 4 of the minutes of the meeting of the Presidium of the Council under the President of the Russian Federation to Counter Corruption of April 24, 2015 No. 47 by federal state authorities, the state authorities of the constituent entities of the Russian Federation, local governments, state corporations (companies), funds and other Organizations established by the Russian Federation on the basis of laws, as well as organizations created to fulfill the tasks set up to federal government agencies, are entrusted with the implementation of the requirements of the legislation on combining corruption to be guided by the Ministry of Communications Methodical Recommendations and other guidance and methodical materials.

I. Submission of information about income, expenses, property and property liabilities

The presentation of information about income, expenses, property and liabilities of the property nature is the responsibility of the relevant person stipulated by the anti-corruption legislation, and therefore reliable and complete information are indicated on the basis of the valid documents regardless of the regime of the spouses stipulated by the Family Code of the Russian Federation.

Persons obliged to submit information on income, expenses, property and property obligations

1. Information on income, expenses, property and liabilities of a property nature are submitted by persons substituting posts, the implementation of the authorities for which entails the obligation to submit such information (hereinafter - the employee (employee)), namely:

1) persons substituting the state positions of the Russian Federation, state positions of the constituent entities of the Russian Federation, municipal positions;

2) state and municipal employees that replace posts included in the lists approved by the 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 Fund for Compulsory Medical Insurance, other organizations established by the Russian Federation on the basis of federal laws that replace posts, the appointment for which and the exemption from which is carried out by the President of the Russian Federation or the Government of the Russian Federation, and posts included in the lists, approved by regulatory acts of funds, local regulatory acts of organizations;

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

5) employees of organizations created to fulfill the tasks assigned to federal government agencies that replace individual positions on the basis of an employment contract in these organizations included in the lists approved by federal government agencies.

2. Information on income, property and property obligations are presented by a citizen applying for substitution (hereinafter - a citizen):

1) the state office of the Russian Federation, the state position of the subject of the Russian Federation, the municipal position;

2) any position of civil service (entering the service);

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

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

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

6) a separate position on the basis of an employment contract in organizations created to fulfill the tasks set up to the federal government bodies included in the lists approved by the federal government agencies.

3. Income information, property and liabilities of a property nature are also submitted by the federal state employee who replaces the position of civil service not provided for by the list of positions approved by the Decree of the President of the Russian Federation of May 18, 2009 No. 557 "On approval of the list of posts of the Federal Public Service, With the replacement of which federal state employees are obliged to submit information about their incomes, property and liabilities of a property nature, as well as information on income, property and obligations of the property nature of their spouses (spouses) and minor children, "and claims to replace the position of public service in This state body provided for by this list.

Competenment of information

4. The requirements of the anti-corruption legislation are not provided for the release of the employee (employee) from the performance of the obligation to provide information on income, expenses, property and property liabilities (hereinafter referred to as information), including during the period of his holidays (annual paid leave, vacation without preservation of monetary content, child care leave and other vacation legislation), during the period of temporary disability or other period of non-performance of official duties.

If it is impossible to submit information Personally, they are sent by mail until 24 hours of the last day of delivery

5. If it is impossible to submit information to a personally serving (employee), it is recommended to direct them to the state body, local government body, organization by postal service. Information directed through the establishment of postal service is considered submitted on time if they were commissioned to the organization of postal communication until 24 hours of the last period specified in these Methodological Recommendations.

Dates of submission of information

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

7. Employees (employees) provide information annually on the following dates:

1) no later than April 1 of the year following the reporting (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 Presidential Administration of the Russian Federation, etc.);

2) no later than April 30 of the year following the reporting (civil servants, municipal employees, employees of the Central Bank of the Russian Federation, employees of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Compulsory Medical Insurance, State Corporations (Companies), other organizations created on the basis of federal laws, organizations created to fulfill the tasks set to federal government agencies, etc.).

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

9. It is not recommended to postpone the submission of information until April, especially in the case of the planned long absence of an employee (employee), such as departure to a business trip or leave.

10. If the last day of the date of information is available on a non-working day, the information is presented on the last working day. In a non-working day, the information is sent through postal communication in compliance with the conditions specified in these Methodical Recommendations.

Persons with respect to whose information

11. Information is presented separately:

1) for the employee (employee),

2) in relation to his spouse (spouse),

3) in relation to every minor child of the employee (employee).

For example, an employee (employee), who has a spouse and two minor children, is obliged to submit four certificates about income, expenses, property and property liabilities - separately on themselves and for each family member. It is not allowed to present information on two or more persons (for example, for two minor children) in one help.

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

1) Citizen presents:

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

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

2) employee (employee) represents annually:

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

b) information about the property belonging to him, his wife (spouse) and minor children on the right of ownership, information about bank accounts and other credit organizations, securities, about the obligations of a property nature as of the end of the reporting period (December 31, preceding year presentation of information).

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

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

1) the position replaced by him was included in the appropriate list of posts, and the employee himself (employee) substituted the said position;

2) the post temporarily replaced by him was included in the appropriate list of posts.

14. The employee does not represent information if he is appointed to the position included in the appropriate list of posts, or temporarily replaces the said post after December 31 of the reporting year.

15. Translation of serving to another state body From January 1, 1 (30) of April 2017, does not relieve it from the obligation to submit information to the appropriate structural division of the state body, in which he replaced the position December 31, 2016.

16. In the case of a replacement by an employee of several posts in one organization (internal combination, i.e. the employee concluded an employment agreement on the fulfillment of the time of the same employer in its free work), the replacement of which entails the obligation to submit information, An employee is filled with one certificate indicating both posts.

The employee who replaces his position in different organizations whose substitution entails the obligation to submit information represents 2 references

With external part-time (employee, an employment agreement on the fulfillment of the other employer in its free work is concluded by another employer), the employee, replacing positions in different organizations, the replacement of which entails the duty to submit information to the data of the organization two references (filled separately for each posts). The number of references submitted to family members does not change.

Definition of a circle of persons (family members) in respect of which the information must be submitted

17. Information on income, expenses, property and property liabilities are submitted to the marital status in which a citizen who serves (employee) was held as of the reporting date.

Spouse

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

19. According to Article 10, the rights and obligations of spouses arise from the day of state registration of marriage in the bodies of the civil status acts.

Example 1: The employee (employee) represents information in 2017 (for the reporting 2016)

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

20. According to Article 25 of the Family Code of the Russian Federation, a marriage terminated in civil status acts authorities is terminated from the day of state registration of a marriage in the book of registration of civil status acts, and during the divorce of marriage in court - from the date of the entry into force of the court decision into legal force.

21. The marriage terminated in court ceases from the day the declaration of a court on the termination of the marriage (and not on the day of the adoption of such a decision).

Example 3: The employee (employee) represents information in 2017 (for the reporting 2016)

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

Minors children

22. Article 60 of the Constitution of the Russian Federation establishes that a citizen of the Russian Federation can independently fulfill its rights and obligations from 18 years. Thus, the child is considered an adult upon reaching the age of 18.

23. When reporting in relation to minors, it should be borne in mind that the person is considered to be rendered certain age the day after the birthday.

Example 5: The employee (employee) represents information in 2017 (for the reporting 2016)

Example 6: A citizen represents information in September 2016 due to the appointment to the position. The reporting date is August 1, 2016

24. In the event that the employee (employee) is a guardian (trustee), the adopter of a minor child, then the information regarding this child is subject to submission.

25. In the event that the spouse (spouse) of the employee (employee) is a guardian (trustee), the adopter of a minor child, the information regarding this child is recommended to submit.

26. Information for minor children living separately with employee (employee) in the event that the employee is not deprived of parental rights, are in the prescribed manner.

Recommended actions If it is impossible to provide information on a family member

27. If it is impossible for objective reasons to provide information on income, expenses, the property and obligations of the property nature of their spouse (spouse), their minor children (employee) should be applied with a statement provided for by paragraph of the third subparagraph "b" of paragraph 2 of the Regulations on the procedure consideration by the Presidency of the Council under the President of the Russian Federation to counter the corruption of issues relating to compliance with the requirements for the official (official) behavior of persons replacing the state positions of the Russian Federation and the individual posts of the Federal State Service, and the settlement of the conflict of interests, as well as some of the appeals of citizens approved by the Decree of the President of the Russian Federations of February 25, 2011 № 233 "On some issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation on Anti-Corruption", paragraph of the third sub-paragraph "b" of paragraph 16 of the Regulations on compliance commissions required In the service behavior of federal state employees and the settlement of the conflict of interest, approved by the Decree of the President of the Russian Federation of July 1, 2010 No. 821 "On Commissions to comply with the requirements for the official behavior of federal civil servants and the settlement of the conflict of interest."

If it is impossible to present information on the spouse (spouse) and / or minor children applies

28. The application must be directed before the expiration of the deadline established for the submission of information (employee) of information.

The application is filed (Table No. 4):

In the Office of the President of the Russian Federation on anti-corruption	Persons who replace state positions of the Russian Federation, the posts of the federal public service, posts 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 fulfill the tasks set to federal government agencies, The appointment for which and the exemptions from which are carried out by the President of the Russian Federation, other persons replacing the state positions of the Russian Federation, in the case of the procedure that are established by regulatory legal acts of the Russian Federation
To the Department of Public Service and Personnel of the Government of the Russian Federation	Persons who replacing the post of federal civil service, posts 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 fulfill the tasks set to federal government agencies, the appointment for which which are carried out by the Government of the Russian Federation
The division of the personnel service of the Federal State Authority for the Prevention of Corruption and other offenses (unless otherwise provided by the regulatory legal act of the Federal State Authority, registered in the prescribed manner)	persons who replacing the posts of the Federal State Service included in the lists established by the regulatory legal acts of the Russian Federation, individual positions on the basis of an employment contract in organizations created to fulfill the tasks set up to federal government agencies (with the exception of posts, the appointment for which and the exemption from which carried out by the President of the Russian Federation or the Government of the Russian Federation)
In the prevention unit of corruption and other offenses of the Pension Fund of the Russian Federation, the Fund of Social Insurance of the Russian Federation, the Federal Fund for Compulsory Medical Insurance, the State Corporation (Companies), another organization established on the basis of the Federal Law	Persons replacing posts included in the lists established by regulatory acts of funds, local regulatory acts of state corporations (companies) and other organizations established on the basis of federal laws
In the prophylactic unit of corruption and other offenses of the Central Bank of the Russian Federation	Persons engaged in the list approved by the Board of Directors of the Central Bank of the Russian Federation

29. For employees (employees), the right to send an application for the impossibility of presenting information about their income, expenses, the property and obligations of a property nature is not provided by law.

30. For citizens, the right to send an application for the impossibility of presenting information regarding oneself, the spouses (spouse) or minor children are not provided by law.

II. Filling certificate of income, expenses, property and property liabilities

31. The form of certificate of income, expenses, property and obligations of a property character was approved by the Decree of the President of the Russian Federation dated June 23, 2014 No. 460 "On approval of the form of certificate of income, expenses, property and property obligations and amendments to some acts President of the Russian Federation "(hereinafter referred to as a certificate) and is a unified for all persons on which the duty applies to report information.

32. Handling certificate assumes its independent filling on a personal computer (using text editors) or other printed devices, followed by personal signature on the title side of each sheet. At the same time, it should be monitored by the compliance of the applied form by the authentic text of the annex to the decree of the President of the Russian Federation of June 23, 2014 No. 460.

33. When filling out the references using the Special Software "Help BC" (hereinafter referred to as the "certificate of the BC"), posted on the official website of the President of the Russian Federation and on the federal portal of the public service and management personnel of a personal signature only the last sheet of reference is assigned.

34. When reflected in the relevant sections of reference information about the absence of certain information, no words can be used, "no" or docking.

Title page

35. When filling in the title page, reference is recommended to pay attention to the following:

1) The surname, the name and patronymic of a citizen, an employee (employee), representing the information, is indicated (in the nominative, parent, bidding) completely, without abbreviations in accordance with the identity document. If the information is submitted to a family member, its surname, name and patronymic, indicated immediately after underlining the type of related links, are given in the parental. Surname, name, patronymic, indicated after the words "about property belonging", are given in a dutiful case.

If the information is submitted for a minor child under the age of 14, then on the title page of the certificate after underlining the type of related links instead of the passport, the last name, name, the patronymic of the child in the parental case, and the series, the birth certificate number, date of issue and Authority issued this certificate.

For certificates filled using the SPO "Help BC", the name, name and patronymic of a citizen, an employee (employee) and family member are indicated only in the nominative case.

Surname, name and patronymic are fully indicated, without abbreviations.

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

3) the place of service (work) and the replaced (occupied) position are indicated in accordance with the order on the appointment and official contract (employment contract). In case, during the presentation of information, the name of the replaceable (occupied) position has changed, then the position is indicated (occupied) December 31 of the reporting year. When filling out a certificate by a citizen who does not work in the prescribed manner, applying for a vacant position, in the column, the place of service (work) indicates: "Temporarily does not work, applying for the" Name of Position ";

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

5) The address of the registration site is indicated as a state at the date of submission of a certificate based on recording in a passport or other document confirming registration at the place of residence (name of the subject of the Russian Federation, district, city, other settlements, streets, house and apartment, postal code) . If there is temporary registration, its address is indicated in brackets. In the absence of a permanent registration, the temporary (by passport) is indicated. In the event that the employee (employee), a citizen, a member of his family does not live at the address of the registration site, the address of the actual residence is indicated in brackets.

For certificates filled using the SPO "Help BC", it is recommended to indicate the insurance number of the individual personal account (SNILS).

Section 1. Income Information

36. When filling out this section of the Help should not be guided by the content of the term "revenue" as defined in Article 41 of the Tax Code of the Russian Federation, since in order to submit information under the "income", any monetary receipts of the employee (employee), a citizen, his wife (spouse) are understood , minor children in cash or non-cash form that occurred in the reporting period. The obtained income, including at the main place of work, is indicated without deducting the income tax of individuals.

Under the "income" means any cash receipts in cash or non-cash form that took place in the reporting period

Income for the main place of work

37. This line indicates the income received by the employee (employee) in the state body (organization), in which he replaces the position during the presentation period. An indication is subject to the total amount of income contained in Help No. 2-NDFL issued at the place of service (work) (Count 5.1 "Total income").

38. In the event that the replacement of the state position, admission to the state (municipal) service, employment in the organization took place in the reporting period (change of the main place of work), the income received by the previous place of service (work) is indicated in the line "Other revenues ". At the same time, the previous place of work is specified in the "income type" column.

Features of completing this section by certain categories of persons

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

1) when applying the tax system in the form of a single tax on the imputed income for certain types of activities (UNVD), the value of imputed income is indicated as "revenue";

2) when applying a simplified tax system (USN):

if the object of taxation is "revenues", then as an "income" indicates the amount of income received for the tax period (the tax base), which is to be indicated in the tax declaration on the tax paid in connection with the use of USN;

if the object of taxation is "revenues reduced by the amount of expenses", then as "revenue" indicates the amount of income received for the tax period, which is to be specified in the tax declaration on the tax paid in connection with the use of USN.

At the same time, the employee (employee) may submit an explanation of the substantive income from the entrepreneurial activity obtained by him or members of his family, and attach them to help.

40. When filling in this section, the person replacing the municipal position on a non-permanent basis, income is indicated at the main place of work.

Income from pedagogical and scientific activity

41. This line indicates the amount of income from pedagogical activities (the amount of income contained in reference number 2-NDFL, issued at the place of teaching) and income from scientific activities (revenues obtained from the results of concluded contracts for the implementation of R & D and for providing compensated services in Areas of intellectual activity, from publishing articles, teaching aids and monographs, from using copyright or other related rights, etc.).

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

Income from other creative activities

43. This line indicates the amount of revenues received in different areas of creative activity (technical, artistic, journalistic, etc.), including income from creating literary works (their publications), photographs for printing, works of architecture and design, sculpture works , audiovisual works (video, television and movies), musical works, fees for participation in the filming, etc.

44. To be specified in lines 2, 3 amounts obtained 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) premiums for outstanding achievements in the field of science and Techniques, 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 in the reporting period. The deposit period should be taken into account and the frequency of interest on it should be taken.

46. \u200b\u200bInformation on the availability of relevant bank accounts and deposits is indicated in section 4 references "Information about bank accounts and other credit institutions."

Special attention should be paid to the storage of documents related to deposits (accounts) in a bank or other credit institution, closed in the period from the reporting date to the date of submission

47. The income received in foreign currency is indicated in rubles at the rate of the Bank of Russia at the date of receipt of income.

48. The date of receipt of income on deposits in banks in foreign currency is the day of income payments, or its accrual (capitalization), including the day of transferring income to the employee's account (employee) or on his instructions to third parties.

49. Information on official currency courses on a given date established by the Central Bank of the Russian Federation are 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 in rubles in the course established by the Bank of Russia, for each date of their receipt.

51. Special attention should be paid to the storage of documents related to deposits (accounts) in a bank or other credit institution closed from the reporting date to the date of information. Due to the fact that as of December 31 of the reporting year, the account was opened, but at the time of completing the certificate the bill is closed, the credit institution may refuse to provide information relating to such an account.

Income from securities and share of participation in commercial organizations

52. This line indicates the amount of income from securities and the share of participation in commercial organizations, including at the ownership of the investment fund, including:

1) dividends received by the employee (employee), a member of his family - a shareholder (participant) from the organization in the distribution of profits remaining after taxation (including in the form of interest on privileged shares), according to the shareholder belonging to the shareholder (participants) shares (shares) proportionally shares of shareholders (participants) in the statutory (share) capital of this organization;

2) income from operations with securities, including income from repaying savings certificates, which is expressed in the amount of the amount of financial results. Zero or negative income (zero or negative financial result) is not specified in the help. The securities themselves are specified in section 5 certificate "Securities Information" (in case, as of the reporting date, an employee (employee), a member of his family possessed such papers).

Zero and negative income from securities operations in the help is not specified

Other revenues

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

For example, in the line, other income may indicate:

1) pension;

2) additional payments to pensions paid in accordance with the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation. Information about the amount of complements produced can be obtained in the territorial body of the Pension Fund of the Russian Federation at the location of the pension case or in the social protection bodies of the subject of the Russian Federation;

3) All types of benefits (temporary disability allowance, for pregnancy and childbirth, a one-time allowance for women who put in medical institutions in early pregnancy, a one-time allowance for the birth of a child, a monthly child care allowance, a social benefit for burial and others .) if the payment data was not included in the 2-NDFL certificate issued at the place of service (work);

4) the state certificate for maternal (family) capital (if in the reporting period this certificate or part of it was implemented);

5) the 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 through the transfer of funds to the bank account, open to a minor child, then such information is recorded in the certificate of a minor child in the Count "Other revenues" of section 1 of reference and in section 4 "Information about bank accounts and other credit institutions "references);

6) scholarship;

7) a one-time subsidy for the acquisition of residential premises (if in the reporting period the funds are transferred from account No. 40302 to the seller's account) and other similar payments, such as cash obtained by a member of the accumulative and mortgage system of housing for military personnel, or received in the form of one-time social payments for repayment of the cost of construction or purchase of housing (if in the reporting period on the account of the employee (employee) or his spouse (spouse) lists the funds of this payment);

8) revenues received from renting or other use of real estate, vehicles, including incomes derived from property transferred to trust management (trust);

9) revenues from real estate, vehicles and other property, including in the case of the sale of specified property to family members or other relatives. It is recommended to indicate the type and address of the sold real estate, the type and brand of the sold vehicle (including in the case of the cost of the old vehicle in the price when buying a new TRADE-IN TRACS. For example, an employee (employee), a member of his Families acquired a new car for 900.0 thousand rubles in the reporting year, at the same time, during the purchase, the dealership appreciated the employee (employee), a member of his family of an old car at 300.0 thousand rubles. and accounting for funds in as a contribution when buying a new car. The remaining amount of the employee (employee), a member of his family paid a car dealership. Amount of 300.0 thousand rubles. is an income and to be directed to the line "Other revenues";

10) income on labor contractual contracts. It is recommended to specify the name and legal address of the organization from which income was obtained;

11) Cash obtained in the form of interest when repaying savings certificates, if they are not specified in the line "Income from securities and a share of participation in commercial organizations";

12) remuneration for civil law agreements, if this income is not specified in line 2 of this section of the reference. It is recommended to specify the name and legal address of the organization from which income was obtained;

13) Revenues derived from the use of pipelines, power lines (LPP), optical-fiber and (or) wireless lines, other means of communication, including computer networks (in case of income from the use of specified objects, the corresponding objects must be specified in section 3.1 "Real estate" in the line "Other real estate");

14) interest on debt obligations;

15) cash obtained in order of donation or inheritance;

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

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

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

19) payments related to dismissal (compensation for unused vacation, amount of average monthly earnings payments, existence, payments on the social insurance fund of the Russian Federation, etc.), if the payment data has not been included in the 2-NDFL certificate at the place of service (work);

20) Cash obtained as charitable assistance to buy medicines, payment for medical services and for other purposes. If an invoice on the name of the employee (employee), his wife or a minor child was opened for their receipt, then the account information must also be reflected in the certificate section 4;

21) the amounts of complete or partial compensation to employees and (or) to members of their families, former workers who quarreled in connection with a retirement retirement or in old age, disabled costs of purchased vouchers, as well as the amount of complete or partial compensation of vouchers for children who have not reached Adult age, in case of issuing cash instead of the vaewood, without the subsequent presentation of the report on their use, etc.;

22) compensatory payments to an employee (employee) of his spouse (spouse) (for example, a disabled able-bodied person, caring for disabled person, beyond the elderly, etc.);

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

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

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

26) remuneration obtained in the exercise or guardianship on a reimbursable basis;

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

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

29) cash in non-cash form who received as payment services or goods;

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

31) the income received under the transfer agreements to the rights of the requirements for real estate facilities;

32) Other similar payments.

54. The form of reference does not provide for the indication of goods, services obtained in kind.

55. Taking into account the goals of anti-corruption legislation in line 6 "other revenues" information is not specified on cash regarding the reimbursement of expenses incurred by the employee (employee), his wife (spouse), a minor child, including those related:

1) with service business trips;

2) with the payment of travel and luggage priority to the vacation site and back, including those provided to persons working and living in the regions of the Far North and equivalent to local areas;

3) with compensation of costs associated with moving to another locality in the case of rotation and (or) translation to another body, as well as with the hired (subjugal) residential premises to the employees appointed in the order of rotation to the authority located in another area within the Russian Federation ;

4) with the payment of the cost and (or) issuance of the relying natural contentment, as well as the payment of funds in return for this contentment;

5) with the purchase of travel documents for the execution of official (official) duties;

6) with the payment of utility and other services, hired residential premises;

7) with parental fee for visiting a pre-school educational institution;

8) with the registration of notarial power of attorney, postal expenses, expenses for the payment of services of the representative (reimbursed by the court decision);

9) with reimbursement of expenses for improving professional level;

10) with the transfer of funds between their bank accounts, as well as with enrollment on its bank account of previously removed funds from another, for example, a salary account;

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

12) With the return of funds on the failed contract of sale.

Also not indicate information about the cash obtained:

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

14) from the sale of various types of gift certificates (cards) issued by trade enterprises;

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

16) as a return of value added tax paid when making purchases abroad, on Tax-Free checks;

17) as a remuneration to donors for the bled blood, its components (and other assistance) under the condition of compensation;

18) in the form of loans, loans. If the loan amount, the loan is equal to or exceeds 500,000 rubles, then this financial obligation is to be specified in section 6.2 of reference.

The form of certificate is not provided for the indication of goods, services obtained in kind

Section 2. Cost Information

56. This certificate section is filled only if in the reporting period the employee (employee), his wife (spouse) and minor children committed (transactions) to acquire a land plot, another real estate object, vehicle, securities, shares (shares Participation, shares in the statutory (share) capital of organizations), and the amount of such a transaction or the total amount of perfect transactions exceeds the total income of the person and his spouse (spouse) in the last three years preceding the reporting period. For example, when submitting information in 2017, information about the transactions committed in 2016 are reported.

Information about expenses are filled only if the amount of the transaction exceeds the total income of the face and its spouses (spouse) in the last 3 years preceding the reporting period

57. Citizens entering the service (work), the section "Cost information" are not filled.

58. When calculating the overall income of the employee (employee) and his spouse (spouse), the income received by them for the three calendar years preceding the year of making a transaction. For example, when submitting information about the transactions made in 2016, the income of the employee (employee) and his spouse (spouse) obtained in 2013, 2014 and 2015 are summed up. The total income of the employee (employee) and his spouse (spouse) is calculated regardless of the position for it for three specified years, as well as regardless of the place of passage of the public service, work activities (in the territory of the Russian Federation, abroad). The income of a minor child is not taken into account when calculating the total income.

59. In case the cost information is submitted, for example, for 2016 and as of December 31, 2016, the employee (employee) has not been married, then the calculation of the total income is carried out only on the basis of the income of the employee (employee) . At the same time, as a source of obtaining funds, at the expense of which the property was acquired, the reference may indicate the income of the former spouse of the employee (employee), a minor child. To confirm it, certificates of spouses, minor children who seemed to serve (employee) during a marriage (2013, 2014, 2015) can be considered.

60. Use to acquire the real estate facility of funds provided by the state (for example, a one-time subsidy for the acquisition of residential premises, funds received by a member of the accumulative and mortgage system of housing for military personnel), does not relieve the employee (employee), his spouse (spouse) from the obligation To submit information about the costs (provided that the transaction was committed in the reporting period and the amount of the transaction or the total amount of the transactions exceeds the income of the employee (employee) and his spouse (spouse) in the last three years preceding the transaction).

61. This section is not filled in the following cases:

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

2) Land plot, another real estate object, vehicle, securities, stocks (share of participation, pay in the authorized (share) capital of the Organization) acquired as a result of making a gratuitous transaction (inheritance, donation). At the same time, such property is reflected in the relevant certificate sections;

3) A certificate was obtained about state registration of the right to immovable property without a transaction to acquire this property (for example, the construction of a residential building on the land plot).

62. When filling in the Count "The type of acquired property", it is indicated, for example, a land plot for conducting personal subsidiary, country farm, gardening, gardening, individual garage or individual housing construction. For the object of real estate, it is recommended to indicate its location (address) and the area. For the vehicle, it is recommended to indicate the view, brand, vehicle model, year of manufacture. For securities, it is recommended to indicate the type of security, information about the face released (for legal entities - the name, organizational and legal form, location).

63. When filling in the graph "The source of obtaining funds, due to which property acquired"

the name of the source of obtaining funds and the amount of income received for each of the sources should be specified.

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

2) income from other permitted activities;

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

4) accumulation for previous years;

5) inheritance;

8) mortgage;

9) other credit obligations;

10) income from property sale;

11) income from the delivery of property for rent;

12) a one-time subsidy for the acquisition of residential premises and other similar payments, for example, funds received by a member of the accumulative and mortgage system of housing for military personnel;

13) means of maternal (family) capital;

14) Other types of income.

65. At the same time, the employee (employee) in free form can clarify the circumstances of obtaining income and the amount received from this source. For example, an organization can be indicated for income from other paid activities (in addition to the main place of work), where the person worked part-time; For an inheritance, the person from which it was obtained may be indicated; For mortgage, the organization that caused the mortgage agreement, and the details of such a contract were concluded.

66. In the Count "Grounds of Acquisition of Property" indicates the details of the state registration of property rights to real estate and / or registration number of the entry in the Unified State Register of Rights to Real Estate and Transactions with Him (USRP). Also indicate the name and details of the document, which is the basis for the acquisition of ownership of immovable property (sale and purchase agreement, the contract of exchange, the court decision, etc.). If another property acquires (for example, vehicle, securities) is the name and details of the document, which is a legitimate basis for the occurrence of ownership. A copy of the document is attached to the help.

67. Features of filling out the section "Information about expenses":

When concluding in the reporting period, several contracts for participation in equity construction takes into account the total amount paid for all contracts

1) the acquisition of real estate through participation in equity construction. Information about the object of shared construction, in respect of which a contract for participation in shared construction was concluded, reflected in costs of expenses in the event that the amount paid for the reporting period under the indicated agreement exceeds the total income of the employee (employee) and his wife (spouse) in the last three years preceding the transaction.

When conclosed in the reporting period, several contracts for participation in share construction takes into account the total amount paid under all contracts.

In the event that the amount paid under the contract (contracts) does not exceed the total income of the employee (employee) and its spouse (spouse) over the past three years preceding the transaction (transactions), information about the financial liabilities at the reporting date under the contract (contracts) Shared construction is subject to reflection in subsection 6.2 of certificates "urgent obligations of a financial nature". It does not matter whether a loan agreement was drawn up with a bank or other credit institution for payment under the indicated agreement.

In practice, cases are common when the period from the date of payment of funds in the full amount of funds in accordance with the Participation Agreement before signing by the Parties to the transfer act or another document on the transfer of the object of shared construction and its state registration can be more than a year. In this regard, information about the obligations of the property of the Developer to the Participant of Share Construction, which, in accordance with the Share Participation, fulfilled the obligations to pay the full value of the object to be transmitted, are reflected in the 6.2 certificates subsection. After the person in the Partner of the Party construction of state registration of ownership of real estate, acquired on the basis of an agreement of the share participation, information about this property is to be specified in subsection 3.1 of certificates;

2) the acquisition of real estate through participation in the cooperative. The obligation to submit information about expenses in the event that the person made a transaction (transactions) on the acquisition of real estate under the sale and sale agreement (parts of the share), the amount of which (which) exceeds the income of the employee (employee) and his spouse (spouse) for three last years preceding the year in which the transaction was made (transactions);

3) Acquisition of securities. One (each) transaction of the purchase and sale of securities should be considered, as a result of which the ownership of the relevant securities acquired personally, or through the representative (broker), within the limits of the established restriction on the amount of transactions performed.

Section 3. Property Information

Subsection 3.1 Real Estate

68. The concept of real estate established by Article 130 of the Civil Code of the Russian Federation. According to this article to real estate (real estate, real estate) include land plots, sections of the subsoil and all that is firmly associated with land, that is, objects, the movement of which without disproportionate damage is impossible, including buildings, structures, objects of unfinished construction . The law to real estate can be attributed to other property (for example, drilling wells, power lines, communication lines, etc.).

69. When completing this subsection, all real estate objects belonging to the employee (employee), family member on ownership, regardless of when they were acquired, in which region of the Russian Federation or in which state are registered.

The concept of real estate was established by Article 130 of the Civil Code of the Russian Federation

70. The person after the transfer of the right of ownership, but to state registration of property rights is the legal owner of the property on the basis of Article 305 of the Civil Code of the Russian Federation.

71. The indication is also subject to real estate, obtained in the order of inheritance (issued a certificate of the right to inheritance) or by the court decision (entered into force), the ownership of which is not registered in the prescribed manner (not registered in Rosreestre).

72. Each object of real estate on which the ownership is registered separately (for example, two land plots located near and united by one fence are indicated in the certificate as two land plots, if each site has a separate document on the right of ownership, etc. .).

Filling the graph "View and property name"

73. When specifying information about land plots, the view of the land plot (share, share) is indicated: under the individual garage, housing, country, garden, orchard, garden and others. Wherein:

1) Garden land plot - land plot provided by a citizen or acquired for cultivation of fruit, berry, vegetable, melting or other crops and potatoes, as well as for rest;

2) Garden land plot - Gardening plot provided by a citizen or acquired to cultivate berry, vegetable, mud or other crops and potatoes (with the right or without the right to build a non-vacant residential structure and economic structures, depending on the permitted use of the land plot, defined when zoning the territory);

3) Country land plot - land plot provided by a citizen or acquired for the purpose of recreation (with the right to build a residential building without the right to register living in it or a residential building with the right to register living in it and economic structures and structures, as well as with the right growing fruit , berry, vegetable, melting or other crops and potatoes).

74. In accordance with Article 2 of the Federal Law of July 7, 2003. No. 112-FZ "On the personal subsidiary farm" under a personal subsidiary farm means a form of non-education activities for the production and processing of agricultural products. At the same time, the land plot within the boundaries of the settlement (subtle land) and land outside the boundaries of the settlement (field land) can be used to conduct personal subsidiary farms. The household plot is used for the production of agricultural products, as well as to build residential buildings, industrial, household and other buildings, structures, structures in compliance with urban regulations, construction, environmental, sanitary and hygienic, fire and other rules and regulations. Field plot is used exclusively for the production of agricultural products without the right to build buildings and buildings on it.

75. With regard to land plots for individual housing construction, it should be borne in mind that the object of individual housing construction is a separate residential building with the number of floors not more than three, intended for the residence of one family (part 3 of Article 48 of the Town Planning Code of the Russian Federation).

76. The land plot under the apartment building, as well as under the above-ground or underground garage complexes, including multi-storey, is not specified.

77. If there is a residential, country or garden house, which are specified in paragraph 2 of this section, the corresponding land plot on which it is located (for individual housing, country or garden) should be specified. This land, depending on the availability of registered property rights, is indicated in section 3.1 "Property owned by" or 6.1 "Property in use".

78. When filling out 3 "Apartments", respectively, information about it is made, for example, a 2-bedroom apartment.

79. In line 4 "garages" indicates information about the organized places of storage of vehicles - "Garage", "Machine-Place" and others on the basis of a certificate of registration of ownership (other guidelines). The land plot on which the garage is located, depending on the availability of registered property rights, is to be indicated in section 3.1 "Real Estate" or 6.1 "Real Estate Objects in Use.

80. The column "type of ownership" indicates the type of property (individual, shared joint, total share).

81. In accordance with the Civil Code of the Russian Federation, property belongs to persons on the right of common property, if one is owned by two or several persons. At the same time, property may be as a common property with the determination of the share of each of the owners in the right of ownership (share ownership) or without the definition of such shares (joint property).

82. When filling out a certificate for joint ownership, other persons are indicated, which is owned by property (surname, name and patronymic of an individual or the name of the organization). For equity ownership, the proportion of the person will additionally indicate the property of the property.

83. The location (address) of real estate is indicated according to the guidelines.

The address of the real estate is indicated according to the guidelines

84. If the right owner of the real estate object is an individual, it is indicated:

2) the subject of the Russian Federation;

4) the city is another settlement (village, settlement, etc.);

5) Street (prospect, lane, etc.);

6) House number (possession, plot), corps (buildings), apartments.

85. If immovable property is abroad, it is indicated:

1) state name;

2) settlement (another unit of administrative and territorial division);

3) postal address.

86. The area of \u200b\u200bthe real estate object is indicated on the basis of the guidelines. If immovable property belongs to the employee (employee) on the right of joint ownership (without the definition of shares) or share ownership, the total area of \u200b\u200bthis facility is indicated, and not the share area.

87. Information on real estate belonging to the right of common share ownership in an apartment building is not specified in the certificate.

The basis of the acquisition and sources of funds

88. For each object of real estate, details of the certificate of state registration of property rights to immovable property and / or registration number of the entry in the Unified State Register of Rights to Real Estate and Transactions with Him (USRP) are indicated. Also indicate the name and details of the document, which is the basis for acquiring ownership of real estate (purchase and sale agreement, the contract of exchange, the donation agreement, the certificate of the right to inheritance, the decision of the court, etc.).

89. In the event that 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 Him", certificate of state registration of ownership and / or entry The EDRP in the procedure established by this law is not issued, the existing guidelines are indicated, confirming the basis for the acquisition of property rights (for example, the Resolution of the Executive Committee of the City of the City of March 15, 1995 No. 1-345/95 on the transfer of real estate in the property, etc.) .

90. Be sure to indicate the correct, the official name of documents with the relevant details, for example: Certificate of state registration of the right 50 776723 of March 17, 2010, entry to USRP 50-50-23 / 092/2009069, sale and sale agreement on February 19, 2010 G., etc.

91. The obligation to report information on the source of funds, at the expense of which the property outside the territory of the Russian Federation was acquired only on persons specified in paragraph 1 of Article 2 of the Federal Law of May 7, 2013 No. 79-FZ "On the prohibition of individual categories There are persons to open and have accounts (deposits), keep cash and values \u200b\u200bin foreign banks located outside the territory of the Russian Federation ", namely on persons replacing (occupying):

1) state positions of the Russian Federation;

2) posts of the First Deputy and Deputy Prosecutor General of the Russian Federation;

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

4) state positions of the constituent entities of the Russian Federation;

5) the posts of the federal state service, the appointment for which and the liberation of which is carried out by the President of the Russian Federation, the Government of the Russian Federation or the Prosecutor General of the Russian Federation;

6) posts of deputy heads of federal executive bodies;

7) posts in state corporations (companies), foundations and other organizations established by the Russian Federation on the basis of federal laws, the appointment for which and the exemption from which is carried out by the President of the Russian Federation or the Government of the Russian Federation;

8) positions of the heads of urban districts, chapters of municipal regions, heads of other municipalities that acting the heads of local administrations, heads of local administrations;

9) deputies of representative bodies of municipal districts and urban districts, carrying out their powers on a permanent basis, deputies that replace posts in representative bodies of municipal districts and urban districts;

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

11) the posts of the Federal State Service, the posts of the civil service of the constituent entities of the Russian Federation, the posts in the Central Bank of the Russian Federation, state corporations (companies), funds and other organizations established by the Russian Federation on the basis of federal laws, individual positions on the basis of an employment contract in organizations, Created to fulfill the tasks set in front of the federal government agencies, the implementation of powers on which it involves participation in the preparation of decisions affecting the sovereignty and national security issues of the Russian Federation, and which are included in the lists established by the regulatory legal acts of federal state bodies, state bodies of the 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 Fed rally laws (on the spouse (spouses) and minors of the people specified in this subparagraph, the above prohibition on applies);

Information about the above source is displayed in the certificate annually, regardless of the year of purchase

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

92. The obligation to inform information about the source of funds, at the expense of which real estate was acquired, it applies only to property that is exclusively outside the territory of the Russian Federation.

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

Subsection 3.2 Vehicles

93. This subsection indicates information on property vehicles, regardless of when they were acquired, in which region of the Russian Federation or in which state are registered. Vehicles transferred to the use of attorney in the hijacking, pledged from the bank, fully unsuitable for operation, filmed from registration, etc., the owner of which is the employee (employee), members of his family are also referred to in the certificate .

This subsection indicates information about property vehicles, regardless of when they were acquired, in which region or in which state is registered

94. Changing registration data on the owner of perfect transactions aimed at alienation against registered vehicles is carried out on the basis of the statement of the new owner (paragraph 6 of the regulations for the registration of automobiles and trailers in the State Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation approved Order of the Ministry of Internal Affairs of the Russian Federation of November 24, 2008 No. 1001 "On the Procedure for Registration of Vehicles" (as amended by the order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605).

95. If the vehicle as of the reporting date was registered on an employee (employee), a member of his family (these persons were vehicle owners), it should be reflected in this subsection of reference. If at the reporting date the vehicle was already alienated and registered in the name of the buyer, then in subsection 3.2 certificates should not reflect it. At the same time, in section 1, certificates should indicate income from the sale of a vehicle, including according to the "Trade-In" scheme.

96. When filling in the Count "Place of Registration" indicates the name of the Internal Affairs Authority, which carried out the registration record of the vehicle, for example, the MO GIRTD TNRER No. 2 of the Ministry of Internal Affairs of Russia in Moscow, the OGIBDD MMO of the Ministry of Internal Affairs of Russia "Shalinsky", OGIBDD MMO MVD of Russia in Novolynsky district , 3 separate. Mototrer traffic police ATC in Central Bank of Moscow, etc. These data are filled in accordance with the certificate of registration of the vehicle.

97. A similar approach must be guided by specifying in this subsection of water, air transport.

98. In line 7 "other vehicles", the trailers registered in the prescribed manner are subject to instructions.

Section 4. Information about bank accounts and other credit organizations

99. This section of the help reflects information about all accounts opened as of the reporting date, regardless of the purpose of opening and use, including:

1) Accounts on which cash belonging to the employee (employee), a member of his family (or the rights to which belong to this person), while this employee (employee), a member of his family is not a bank client (including individual investment score);

3) accounts opened during the existence of the USSR;

4) accounts opened to repay a loan;

5) plastic card accounts, such as various types of social cards (Muscovite Social Card, Social Map of Student, Social Map of the Student), Plastic Cards for credit card credit cards;

6) accounts (deposits) in foreign banks located outside the Russian Federation.

In the presence of funds (deposits) in foreign banks located outside the territory of the Russian Federation, which are subject to closure, it is recommended to make a copy of the statement filed in the relevant Commission, the impossibility of fulfilling the requirements of the Federal Law of May 7, 2013 No. 79-FZ.

This section reflects information about all accounts opened as of the reporting date, regardless of the purpose of opening and use

100. In this section, information about accounts in banks and other credit institutions, which, as of the reporting date, are closed, are not specified.

101. The special electoral account is not to be specified, open in accordance with the Federal Law of June 12, 2002 No. 67-FZ "on the basic guarantees of electoral rights and the rights to participate in the referendum of the citizens of the Russian Federation."

102. The information on the accounts of plastic cards is to be specified even in cases of expiry of these cards (their locks) if the account of this card was not closed by a bank or other credit institution on a written statement of the cardholder.

Signifying information on the accounts of plastic cards even in cases of expiry of these cards

103. Instructions in this section of the certificate are also subject to information about the presence of an impersonal metal account (including the type of account and the metal in which it is open). The impersonal metallic account is an account disclosed by a credit institution for accounting for precious metals without specifying individual signs and operations to attract and place them (clause 2.7 of the provisions on the credit institutions of operations with precious metals in the Russian Federation and the procedure for holding banking operations with precious metals, Approved by the Central Bank of the Russian Federation of November 1, 1996 No. 50).

104. The reflection of the grams of precious metal in the ruble equivalent is carried out similarly to accounts open in foreign currency. The residue on an impersonal metallic account is indicated in rubles at the rate of the Bank of Russia at the reporting date.

105. Information on accounting prices for affined precious metals installed by the Central Bank of the Russian Federation are posted on its official website: http://www.cbr.ru/hdbase/?prtid\u003dmetall base new. These credentials are applied to accounting purposes in credit institutions.

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

Credit Cards, Cards with Overdraft

107. If there is a credit card, the relevant data (name and address of the bank or other credit organization, the view and currency of the account, the date of opening of the account) are indicated in section 4 and are reflected in the certificate of the person on which the loan agreement is issued. Given that the funds on the credit card reflect the obligations of its holder to the credit institution, and not the amount on the account, in the column "the balance of the account" indicates zero "0".

108. Cash placed by a credit card holder and not "written off by" by the Bank or a credit institution until December 31 or other reporting date on the existing debt, in the certificate indicated as the funds belonging to the holder, i.e. Positive balance.

109. Similarly reflects information about the map with overdraft. If overdraft means are used, the residue on this account as of the state of the reporting date indicates zero "0".

110. In the event that the debt on the credit card or overdraft is more than 500,000 rubles, then the obligation of a financial nature that arose in this regard should be specified in the 6.2 certificate subsection.

View and currency accounts

111. Types of bank accounts are defined by the instructions of the Bank of Russia of May 30, 2014 No. 153-and "On the opening and closing of bank accounts, accounts for deposits (deposits), deposit accounts."

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

Current accounts	Open individuals to carry out operations that are not related to business activities or private practice
	Opened according to individuals and legal entities to account for funds placed in banks in order to obtain income in the form of interest accrued on the amount of cash placed
Settlements	Open legal entities who are not credit institutions, as well as individual entrepreneurs or individuals involved in the procedure established by the legislation of the Russian Federation by private practice, to carry out operations related to entrepreneurial activities or private practice. Settlement accounts are open to representative offices of credit institutions, as well as non-commercial organizations to carry out operations related to achieving goals for which non-profit organizations are created
Deposit Accounts (Deposits)	Opened a trust management for the implementation of operations related to trust management activities
Special bank accounts, including special bank accounts of a bank payment agent, bank payment subagent, payment agent, supplier, trading bank account, Clearing bank account, payment system Warranty Fund account, Nominal account, Escrow account, Secure account, special bank account debtor	Open legal entities, individuals, individual entrepreneurs, individuals involved in the procedure established by the legislation of the Russian Federation by private practice, in cases and in the manner prescribed by the legislation of the Russian Federation to implement the operations provided for by him
Deposit accounts of vessels, divisions of the service of bailiffs, law enforcement agencies, notaries	Opened, respectively, ships, divisions of the bailiff service, law enforcement agencies, notaries to enroll funds received during a temporary order, in the exercise of activities established by the legislation of the Russian Federation and in cases established by the legislation of the Russian Federation

113. To obtain reliable information about the date of opening an account in the Bank (other credit institution), the form of such an account should be applied to the bank or the relevant credit institution. Specifying the date of release (reissue) of the plastic card is not allowed. Issuance of banks to the Bank of Extracts from personal accounts and applications to them is carried out in the manner and timing, which are provided for by the appropriate contract, on paper or electronically (over communication channels or using various media) (paragraph 24 of paragraph 2.1 of the III of the application to the Regulation Central Bank of the Russian Federation of July 16, 2012 No. 385-P "On the rules of accounting in credit institutions located in the Russian Federation").

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

The balance is indicated as of the reporting date.

115. The Count "The Amount of Cash Accounts" is filled only if the total amount of monetary revenues to the account for the reporting period exceeds the total income of the employee (employee)

and his spouse (spouse) during the reporting period and the two preceding him year. For example, in the presentation of information in 2017, the total amount of funds received to the account in 2016, if this amount exceeds the total income of the employee (employee) and its spouse (spouse) for 2014, 2015 and 2016. In this case, the certificate is made an extract for cash flow under this account during the reporting period.

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

For those specified in these Methodological Recommendations, for the first time beginners, for example, after graduating from a higher education institution, the Count "Amount of Cash Accounts" is often subject to filling in connection with minor income in previous years.

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

Liquidation of the credit organization

117. If, as of the reporting date by the account by the account, the application for closing an account is not sent to the competition manager and he did not receive a notice of closing an account, as well as a single state register of legal entities, an entry on state registration of the credit organization was not made in connection with the liquidation, the account is not It is considered closed, therefore, information about it is to be specified in this section of reference.

118. The maintenance of a single state register of legal entities is carried out by the federal tax service and its territorial bodies. In this regard, to obtain information on making a record in the specified registry should contact the federal tax service or its territorial body for the relevant discharge.

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

Section 5. Securities Information

120. This section indicates information about the existing securities, participation shares in the authorized capital of commercial organizations and funds. Income from the available securities is indicated in section 1 "Income Information" (line 5 "income from securities and a share of participation in commercial organizations").

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

121. In accordance with the Federal Law of April 22, 1996 No. 39-FZ "On the securities market", the action is an emission security, the establishment of the rights of its owner (shareholder) to receive a part of the profit of the joint-stock company in the form of dividends, to participate in Management of joint-stock company and part of the property remaining after its liquidation. The action is a personal valuable paper.

122. The column "Name and organizational and legal form of the Organization" indicates a complete or reduced official name of the organization and its organizational and legal form (joint-stock company, a limited liability company, a partnership, production cooperative, fund, a peasant farm and others).

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

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

123. Share capital is indicated according to the constituent documents of the organization as of the reporting date. For the authorized capital, expressed in foreign currency, the authorized capital is indicated in rubles at the rate of the Bank of Russia at the reporting date. Information on official currency courses on a given date set by the Central Bank of the Russian Federation are 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, it is indicated "0 rubles.".

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

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

Subsection 5.2. Other securities

125. Securities include an action, bill of exchange, mortgage, investment supply of a valet investment fund, a billion, bond, check, savings certificate, and other securities called in such an Act or recognized as such in accordance with the procedure established by law, as well as securities foreign issuers.

The state certificate for maternal (family) capital is not a valuable paper and cannot be directed in subsection 5.2 of reference.

126. In subsection 5.2, all securities are indicated by types (bonds, bills and others), with the exception of the shares specified in the subsection 5.1.

The state certificate for maternity capital is not a valuable paper and is not indicated in subsection 5.2

127. In the column "Total Cost" indicates the total cost of securities of this species on the basis of the cost of their acquisition (if it cannot be determined - based on the market value or nominal value). For obligations expressed in foreign currency, the cost is indicated in rubles at the rate of the Bank of Russia at the reporting date. Information on the official currency courses on a given date set by the Central Bank of the Russian Federation are posted on its official website: http: // www. CBR.ru/Currency Base / Daily.aspx.

Section 6. Property Obligations Information

Subsection 6.1. Real estate objects in use

128. This subsection indicates real estate (municipal, departmental, leased, etc.), which is in temporary use (not owned) of an employee (employee), his wife (spouse), minor children, as well as the basis of use (contract Rental, actual provision and others).

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

It is not required in the certificate of one of the spouses to indicate all real estate objects owned by another spouse if it (it) actually does not use them.

Section 6 of the reference indicates real estate in the temporary use of the employee (employee), his wife (spouse), minor children

130. This subsection is filled in obligatory procedure by those servants (employees), members of their family, which at the place of service or place of work (for example, in the relevant subject of the Russian Federation) have temporary registration.

131. Including the indication of the residential room (house, apartment, room), non-residential room, land plot, garage, etc.:

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

2) where the employee (employee), his family members actually live without entering the lease agreement, gratuitous use or social hiring;

3) held under the lease agreement (vehicle, subsidiary);

4) held under social hiring agreements;

5) located in the final stage of construction and possibly suitable for living or to use for the purpose, but not registered in the prescribed manner by Rosreestra, i.e. without a certificate of ownership;

6) belonging to the right lifelong inherited ownership of the land plot.

132. At the same time, the overall area of \u200b\u200bthe real estate facility is in use.

133. Information about real estate facilities, which are in use, are indicated as of the reporting date.

134. The column "type of property" indicates the type of real estate (land plot, residential building, cottage, apartment, room, etc.).

135. In the graph "The form and deadlines of use" indicate the use of use (rent, free use, etc.) and deadlines.

136. The category "Basis of Use" indicates the basis of use (contract, actual provision, etc.), as well as details (date, number) of the relevant contract or act.

137. This subsection does not indicate real estate, which is owned and is already reflected in the subsection 3.1 of reference. Land areas located under multi-family houses are not subject to indication.

138. In the event that the object of real estate is in equity ownership of the employee (employee) and its spouses, information that the employee (employee) enjoys the share of the real estate object belonging to the right of ownership of his spouse in subsection 6.1. Not made.

At the same time, these shareholders must be reflected in subsection 3.1. certificates of employee (employee) and his spouses.

Subsection 6.2. Urgent financial obligations

139. This subsection indicates every certificate fulfillment present at the reporting date for an amount equal to or exceeding 500,000 rubles, the lender or the debtor for which the employee (employee), his wife (spouse), a minor child.

140. The Count "Content of the Obligation" indicates the essence of the obligation (loan, credit and other).

141. In the column "Lender (debtor)" indicates the second side of the obligation and its legal status in

this obligation (creditor or debtor), his surname, name and patronymic (legal entity name), address.

For example,

1) if the employee (employee), his spouse (his spouse) took a loan in Sberbank of Russia and is a debtor, then in the column "lender (debtor)" indicates the second side of the obligation: the creditor of PJSC Sberbank of Russia;

2) If the employee (employee), his spouse (spouse) concluded a cash loan agreement and is a lender, then in the column "lender (debtor)" is indicated by the name, name, patronymic and address of the debtor: Devtor Ivanov Ivan Ivanovich, Moscow, Leninsky Prospekt, D.8, KV. 1. The basis of the occurrence of the obligation in this case is a loan agreement indicating the date of signing.

142. The category "The foundation of the emergence" indicates the basis of the occurrence of the obligation, as well as the details (date, number) of the relevant contract or act.

143. In the column "The amount of the obligation / the amount of obligations as of the reporting date" indicates the amount of the main obligation (without the amount of interest) (i.e., the amount of loan, debt) and the size of the obligation (remaining outstanding duty) as of the reporting date. For obligations expressed in foreign currency, the amount is indicated in rubles at the rate of the Bank of Russia at the reporting date.

If at the reporting date the size of the obligation amounted to less than 500,000 rubles, then such an obligation is not indicated in the certificate

Information about the official currency courses on a given date set by the Central Bank of the Russian Federation are posted on its official website: http: //www.cbr. RU / CURRENCY BASE / DAILY.ASPX.

144. In case, at the reporting date, the size of the obligation (remaining outstanding debt) amounted to less than 500,000 rubles, then such a financial commitment is not specified.

145. The column "Terms of Obligation" indicates the annual interest rate of the obligation laid down to ensure the obligations of the property issued to ensuring the fulfillment of the obligations of the guarantee and guarantee.

146. In addition, to be directed:

1) a loan agreement, including if there is a credit card with an affordable overdraft limit (obligations that have arisen in connection with the existing credit card debt at the end of the reporting period equal or exceeding 500,000 rubles);

2) financial lease agreement (leasing);

3) a loan agreement;

4) a financing contract for the assignment of money requirements;

5) commitments related to the conclusion of a claim for the assignment of the right of claim;

6) obligations due to harm (financial);

7) commitments under a guarantee agreement (in case, as of the reporting date, the debtor does not fulfill or fulfills obligations to the lender in improperly and the relevant obligations arose at 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 on the payment of rent for hiring of residential or non-residential premises (if as of the reporting date the sum of the unpaid rental fee is equal to or exceeds 500,000 rubles);

10) Other obligations, including those established by the court decision.

147. Separate types of financial commitments:

1) Participation in the share of real estate facilities. Prior to obtaining a certificate of state registration of the object of shared construction, information on the obligations under the reporting date under the contract shall be reflected in this subsection. It does not matter whether a loan agreement was drawn up with a bank or other credit institution for payment under the indicated agreement.

In practice, cases are common when the period from the date of payment of funds in the full amount of funds in accordance with the Participation Agreement before signing by the Parties to the transfer act or another document on the transfer of the object of shared construction and its state registration can be more than a year. In this regard, information about the obligations of the property of the developer under the reporting date in relation to the participant of shared construction, which, in accordance with the contract of equity participation, the obligation to pay the full cost of the apartment in an apartment building is subject to reflection in the 6.2 certificates subsection. In this case, in column 3 subsection 6.2 of the certificate, the second side of the obligation is indicated: the debtor, the name of the legal entity, the address of the organization with which the contract shall have been concluded, the remaining columns are also filled in accordance with the Share Treaty in accordance with the references to this section of the certificate, while in The column "content of the obligation" can be reflected that the funds are transferred to the developer in full.

A similar procedure applies to transactions for participation in the construction of a real estate facility, such as the ECC, preliminary sales contracts and other forms of participation.

2) Mortgage obligations in the event of dividing the amount of the loan between spouses. According to paragraphs 4 and 5 of Article 9 of the Federal Law of July 16, 1998 No. 102-FZ "On the mortgage (property of real estate)" The obligation provided by the mortgage must be named in the mortgage agreement indicating its sum, the basis of the emergence and expiration date. In cases where this obligation is based on a contract, the parties of this contract must be indicated, the date and place of its conclusion. If the liabilities provided by the mortgage is subject to execution in parts, the mortgage agreement should indicate the period (frequency) of the relevant payments and their size or conditions to determine these sizes.

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

Overview of the document

Special issues of presentation of information on income, expenses, property and property obligations for 2016 are explained.

A list of persons obliged to file this data are indicated, the grounds and time limits are indicated. Attention is drawn that if it is impossible to file information personally, they are sent by mail until 24 hours of the last day of delivery.

Eli worker replaces positions in different organizations and the replacement of these posts entails the duty to submit the specified data, it submits 2 references.

The circle of persons (family members) is determined for which the names must be submitted. Describes various situations encountered in practice. Corrected the procedure for action if it is impossible to provide information on a family member.

Recommendations are given to fill in certificate of income, expenses, property and liabilities of a property nature, including using the Special Software "Help BC", posted on the official website of the President of the Russian Federation and the Federal Portal of the Public Service and Management Personnel.