How to fill out a declaration of income for civil servants. Declarations of income of civil servants of the Russian Federation

Declarations of income of the president, prime minister, as well as members of the government and the administration of the head of state. The editors of TASS-DOSSIER have prepared a certificate on the rules for declaring income, expenses and property by civil servants of the Russian Federation.

Who files the declarations

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

The first anti-corruption laws in the Russian Federation

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

In 2006, Russia ratified the UN Convention against Corruption of October 31, 2003. Article 8 of the document states that States Parties to the Convention must “establish measures and systems requiring public officials to make declarations of non-official activities, activities, investments, assets and significant gifts or benefits that may give rise to conflicts of interest.”

Rules for filing declarations

The requirement for officials and members of their families to declare their income, property and property-related liabilities was established by federal law of December 25, 2008. "On combating corruption." On December 29 of the same year, amendments were made to Article 10 of the federal constitutional law “On the Government of the Russian Federation” obliging members of the Cabinet of Ministers to submit to the tax authorities information about their income, securities and other property owned by them and members of their families.

On May 18, 2009, Russian President Dmitry Medvedev signed a package of anti-corruption decrees, which, in particular, regulate the circle of officials and members of their families who submit declarations. It included not only the president, members of his administration, members of the government, but also parliamentarians, judges, law enforcement officers, as well as military personnel holding command and management positions in the Russian army. Since 2012, the heads of the Central Bank of the Russian Federation, the Pension Fund, the Social Insurance Fund, the Mandatory Medical Insurance Fund, their spouses and minor children began to report.

In accordance with the federal law of December 25, 2008 “On Combating Corruption” and the presidential decree of July 8, 2013. “Anti-corruption issues”, the list of persons obliged to disclose information about their income and property has been expanded. It included heads of state-owned companies and state corporations. In March 2015, the Russian government exempted the management of a number of companies with state participation from publishing such information (JSC Russian Railways, PJSC Rosneft, etc.). The requirement for a public declaration applies only to employees of non-profit and budgetary organizations, foundations, corporations and companies that are 100% owned by the state and whose managers are appointed by the government of the Russian Federation. Commercial companies (joint stock companies) must provide information about the declarations of their managers to the government, but are not required to publish them.

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

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

In May 2017, Russian President Vladimir Putin signed amendments to the current legislation, according to which acting heads of regions and atamans of military Cossack societies are required to report on their income and expenses.

Publication of declarations

Information about income and property began to be published on the official websites of relevant departments and in the media since 2010. However, the public version of officials’ declarations differs significantly from the one that the official submits to the personnel service. The “open” version does not contain information about accounts and debt obligations, the exact location of the declared real estate and the year of manufacture of the car are not reported, there is no information about expenses, and the names of spouses and minor children are not reported. If there is real estate abroad, only the country where it is located is indicated.

Checks of declarations

About 1.6 million government employees file income declarations annually. The information received is verified by the Administration of the President of the Russian Federation and the Anti-Corruption Department. In 2016, according to the head of the department, Oleg Plokhy, about 70 thousand corruption-related crimes were identified (in 2015 - 32 thousand). Gross violations were recognized in 16 thousand cases (in 2015 - 18 thousand) - this is how many officials at various levels were brought to disciplinary liability for failure to comply with anti-corruption restrictions and prohibitions. In total, about 400 people were dismissed in Russia in 2016 with the wording “for loss of trust,” 177 of them as a result of inspections of declarations (in 2015 - 800 people). In addition, the materials of 1 thousand inspections revealed facts that required the involvement of law enforcement officers. 680 criminal cases were initiated.

What form is used to submit the income statement of civil servants for 2017 in 2018? What is the deadline for submitting the declaration? What are the rules for filling out declarations? Is it true that family members of civil servants are also required to fill out and submit a declaration to the tax office? What is the liability for failure to submit a declaration? We will tell you about the rules for filling out and provide a sample income statement for civil servants.

The income of civil servants is under special control

Why are government employees required to report their income? And is it necessary to do this? The fact is that several legal acts at once prohibited that civil servants are a special category whose information about income is subject to mandatory declaration.

Normative base

• Tax Code of Russia;
• Federal Law “On State Civil Service” No. 79-FZ of July 27, 2004;
• Federal Law “On Combating Corruption” No. 273-FZ dated December 28, 2008;
• Federal Law “On control over the compliance of expenses of persons holding government positions and other persons with their income” No. 230-FZ dated December 2, 2012.

Already upon admission to the civil service, the candidate, among other documents, is obliged to provide documents containing information about the income, property and property obligations of the person entering the civil service, as well as members of his family - spouse and minor children (clause 1, part 1, Part 7, Article 20 of Law No. 79-FZ, Article 8 of Law of December 25, 2008 No. 273-FZ). To submit the above information, the form of a certificate of income, expenses, property and property-related obligations is used (clause 2 of Decree of the President of the Russian Federation dated June 23, 2014 No. 460).

Which civil servants must report income in 2017

There are a lot of civil servants in Russia. However, not everyone is required to declare their income at the end of the year. The list of positions, the filling of which requires the submission of a tax return on the income of employees of the federal public service, was approved by Decree of the President of Russia No. 557 of May 18, 2009. It includes:

• employees of the Office of the President of the Russian Federation;
• members of the Federal Assembly and the Government of the Russian Federation;
• employees of the Ministry of Internal Affairs, Ministry of Emergency Situations, Investigative Committee, Prosecutor's Office, State Fiscal Service (State Courier Service), FSB, FSO (Federal Security Service), FMS, FSIN (Federal Penitentiary Service), FCS (Federal Customs Service), etc.

Do family members also have to report?

Family members of officials: spouse and adult children are also required to declare their income. The declaration of property of minor children is provided by parents-legal representatives.

Deadline for submitting the declaration for 2017

The deadline for filing a declaration for civil servants is no later than April 30 of the year following the reporting year. However, April 30, 2018 falls on a day off. Therefore, the deadline for submitting reports will be the next working day. The declaration for 2017 must be submitted no later than May 3, 2018.

If you fail to meet the deadline, you may be subject to a fine of 5% of the unpaid tax amount for each full month of delay. In this case, the fine cannot be lower than 1,000 rubles and higher than 30% of the tax amount.

Where to submit the declaration?

The income declaration for 2017 in 2018 must be submitted to the Federal Tax Service at the place of permanent registration of the resident (taxpayer). You can do this:

• personally;
• on the basis of a notarized power of attorney;
• online through the government services portal (a qualified electronic signature is required);
• by mail.

Income declaration form for civil servants in 2018

The income declaration of civil servants for 2017 is filled out in form 3-NDFL. The form was approved by order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671. The same document also defines the rules for filling out the income declaration of civil servants for 2017.

The new form (updated) 3-NDFL is valid from February 19, 2018. The amendments were made by order of the Federal Tax Service dated October 25, 2017 No. ММВ-7-11/822. However, throughout 2018, it will be possible to report using both the old and updated forms (letter of the Federal Tax Service dated 01.02.2018 No. GD-3-11/625).

How to fill out a declaration of income for civil servants: example

Be sure to include in your declaration:

• title page;
• section 1;
• section 2.

Include the remaining sheets and the appendix to the declaration as part of the declaration as necessary. That is, only if there are income and expenses reflected in these sections (sheets), or the right to receive tax deductions. This is stated in paragraph 2.1 of the Procedure approved by order of the Federal Tax Service dated December 24, 2014 No. ММВ-7-11/671.

There are three quick ways to fill out the 3-NDFL declaration:

• through your Personal Account on the Federal Tax Service website. Moreover, if you have an electronic signature, then you can immediately send your declaration to the Federal Tax Service;
• using a special Federal Tax Service program designed for filling out 3-NDFL;
• through the State Services portal.

Example:

Civil servant A.S. Pushkin (resident) works in the Ministry of Internal Affairs. Since April 2017, he decided to rent out residential premises to citizen A.V. Yesenin. His Taxpayer Identification Number is 770414996300.

For 2017, Kondratiev’s income, subject to personal income tax at a rate of 13 percent, amounted to:

• 500,000 rub. – from renting out premises to an individual;
• 1,000,000 rub. - from public service in the Ministry of Internal Affairs.

Kondratiev has a daughter (12 years old). He received a standard deduction for it in January and February 2017 in the total amount of 2,800 rubles. (1400 × 2 months). Because in March 2017, Pushkin’s income was 360,000 rubles, which is higher than the maximum limit of 350,000 rubles, at which the standard deduction for a child is due.

The employer withheld personal income tax from Pushkin’s income in 2017 in the amount of 129,636 rubles. ((RUB 1,000,000 – RUB 2,800) × 13%).

Pushkin independently calculated personal income tax from rental income. The tax amount was 65,000 rubles. (RUB 500,000 × 13%).

• declaration in form 3-NDFL for 2017;
• certificate from the employer in form 2-NDFL for 2017.

You can find a sample of filling out the declaration of civil servants for 2017.

In addition to the 3-NDFL declaration, current civil servants annually until April 30 (employees of the Presidential Administration - until April 1), as well as persons appointed and entering the civil service, upon taking office, are required to submit a certificate containing information on income. Its form was approved by Presidential Decree No. 460 dated June 23, 2014.

Article 20 of Law No. 79-FZ dated July 27, 2004 introduced a rule according to which the income statement of civil servants must be submitted to the relevant department of the government structure annually. Information on income and some expenses for the previous year is detailed in the form of a certificate, the form of which is fixed by Presidential Decree No. 460 dated June 23, 2014. When filling out the form by a civil servant or an applicant for a vacant position, income receipts for the last year, the sources of their receipt, and property are listed assets owned or used.

The income statement of civil servants in 2018 is a document whose contents are not subject to public disclosure. All information on this form is confidential. Employees who refuse to provide a completed income form for themselves and family members, or who provide false information, are guilty of an offense and may be fired. The certificate form requires the disclosure of information not only on the property status of the employee himself, but also his spouse and minor children.

Declaration of income of civil servants 2018: form

The certificate form must indicate information in the context of the following indicators for each person:

• employer's name;
• personal information – full name, address, date of birth, passport details;
• information about family composition;
• the time interval for which information on income and property assets is disclosed;
• transfer with the amounts of receipts on them, bank account balances, the cost of purchased securities;
• data on ownership of real estate, vehicles;
• list of current deposits;
• long-term and short-term credit obligations.

The deadline for submitting income statements for civil servants is until April 1 of the year following the reporting period for persons from the Administration of the President of the Russian Federation, and until April 30 for all other civil servants. If it is not possible to submit it in person, mailing is permitted, but no later than the end date of the allotted time for preparing the form. Persons on paid or unpaid leave (including parental leave) are not exempt from the obligation to submit an income certificate.

How to fill out a declaration of income for civil servants

Presidential Decree No. 82 dated February 21, 2017 established the mandatory preparation of a declaration of income and property of civil servants only using special software “BK Certificates”. When filling out the form, you must create separate certificates for yourself, for your spouse and for each minor child. If a divorce has been filed with your spouse, then you must take into account the date of entry into force of the decision on divorce - one month after it was made (provided that the decision was made earlier than December last year, you do not have to report for the spouse).

How to fill out a declaration of income for a civil servant? The sample document in Section 1 assumes the distribution of income receipts into several categories:

• accrued wages serve as income from the main place of employment (it is taken from the 2-NDFL certificate);
• earnings from previous places of work (if any) are indicated in the column “Other income”;
• when combining work with teaching or creative activity, remuneration in these areas is given separately;
• income on bank deposits (interest on deposits accrued for the period under review) is entered separately;
• income from securities.

Other income receipts sum up funds received in the form of maternity capital, benefits, pensions, alimony, and inherited resources.

Recommendations for filling out the income statement of civil servants in relation to Section 2 are relevant if there are transactions in the reporting year for the acquisition of real estate, vehicles, shares, bonds. Only those assets that were received by one of the family members or the civil servant himself on a paid basis are entered into the lines of the tabular form.

Applicants for vacant positions (if it is a civil service) must fill out an income declaration, but Section 2 can be left blank. In all other cases, transactions for the acquisition of property must be presented showing the valuation of the assets being purchased and the sources of funds for the implementation of the transaction.

Declaration of income of civil servants 2018 (you can download the form below) in Section 3 contains information about real estate and vehicles that belong to the employee or his family members by right of ownership. Section 4 contains information about open bank accounts, and Section 5 contains information about ownership of shares and other securities. Section 6 lists current property and financial obligations. No corrections can be made to the form. All document sheets must be standard A4 size.

Sample of filling out a certificate of income for civil servants (page 1)

You can download a fully completed sample certificate of income for civil servants and a blank form below.

The civil servants declaration register is a system for collecting information on the income, expenses and property of public representatives of the country. The introduction of such a provision is due to the UN Convention on Corruption and Anti-Violations.

Legislative acts regulate the relationship between the tax service and officials who submit information to declare their earnings. Also, bodies that conduct inspections upon detection of inconsistencies in submitted documents.

The transfer of data on property, movable and immovable, income, including from abroad, is carried out every year; fines and prosecution are provided for lately filed and completely missing declaration acts.

Why declare income

On the territory of the Russian Federation, Federal Law No. 273 “On Combating Corruption” is in force, which states that in addition to civil servants, members of their families are also required to submit declarations, which accurately display information about the movement of income, property and property-type obligations.

By decree of the President of the Russian Federation, income, securities and property abroad are subject to declaration until April 30 of this year for the past period. The report is submitted every year. All types of receipt of funds by officials are subject to reporting for the transparency of the system and monitoring of corrupt practices.

The Anti-Corruption Center conducts checks upon presentation of the declaration to ensure the completeness of the information specified in it. Thus, in case of illegal enrichment, a public person without reason is subject to criminal punishment. All discrepancies are identified, thoroughly checked, and the results are published on the Federal Tax Service website.

Where can I view information?

Employees of public services are required to declare their income in accordance with the order of the President of the Russian Federation.

These include employees:

• the President's Office;
• federal chambers and assemblies;
• government;
• employees of the Ministry of Internal Affairs and the Ministry of Emergency Situations;
• executive authorities;
• judicial system;
• federal customs units;
• FSB and FSO.

Every year, data is posted on the Federal Tax Service website on earnings and other property of government officials, as well as their families. Also, each of the civil service organizations must post on the websites of their departments detailed information on the declaration of their employees, as well as their family (spouse, children, including minors).

The register of declarations of civil servants is an automated system, updates of which occur once a year, divisions by areas of employment, regions, lists of the largest incomes of officials and their spouses - this is something to which access is constantly open. Discrepancies in the data provided and their amount are also displayed in the register.

How to fill it out correctly

The legislation of the Russian Federation sets the deadline for submitting a tax return for officials on April 30 of each year; if it falls on a weekend, it is automatically transferred to the next working period.

Formation of certificates for each family member, in accordance with Presidential Decree No. 82 dated January 22, 2017, must be done in the BC Help software. If a married couple is divorced, and the decision to dissolve the marriage came into force a month later, earlier than December last year, there is no point in filling out a certificate of income for the spouse.

It is not necessary to visit the authorities. You can fill out the reporting form on the official website of the tax service, by registering in your personal account; you will also need an electronic digital signature. The document can be presented in paper or electronic form. Drawing up on official letterhead is possible using the “Declaration” program.

To enter the taxpayer’s personal account, details are required, which can be obtained from the tax service at any branch. You must present your passport and a copy of your Taxpayer Identification Number (TIN). Or using the Unified Identification and Authorization data and its access details to enter the “Public Services” website.

If the deadlines for submitting documentation and paying taxes are violated, you will be subject to a fine of 5% of the amount of tax that was not paid. Failure to provide documents may result in a fine of more than 1,000 rubles.

Sample and declaration form

According to Presidential Decree No. 460 of June 23, 2014, all divisions of state apparatuses are subject to declaration annually, and are documented in the form of a certificate of income.

Declaration of income of officials occurs on the form 3-NDFL, which displays personal information and 2 sections. The form itself has 3 categories to fill out, which apply to the applicant himself, his spouse, and his children, including minors.

For each person the following information is indicated:

1. Personal passport details (full name, date of birth and place).
2. The name of the institution where the employment contract was concluded.
3. Family composition.
4. The time period for which the report will be presented.
5. Sources of income, bank account balances, their amounts and the cost of purchasing assets.
6. Property and vehicles owned.
7. Availability of deposits.
8. Credits, loans (long-term and short-term).

You can download the declaration form and sample filling directly on our website.

The declaration must be submitted by April 30, except for employees of the Presidential Administration, The document must be submitted before April 1. Regardless of work activity or vacation, also maternity leave, it is necessary to submit documents for declaration.

Filling example

In addition to filling out the questionnaire, there are also sections describing the income part itself:

• information about received income in monetary and property equivalent ( salary certificate 2-NDFL, apartment purchase);
• expenses when purchasing real estate and transport (if the amount exceeds the income of all family members for the past 3 years);
• owned real estate (and vehicles);
• bank and credit accounts;
• securities, excise taxes (if they generate income, the amount is also indicated);
• mortgage, delivery and rental of property (temporary use of property type).

When receiving other income, such as alimony, maternity capital, etc., they are added up.

Data is entered into the tables only when assets are purchased by the government employee himself or one of his family members.

Those who are just planning to enter the civil service do not need to fill out section 2, but filling out the declaration itself and its questionnaire are required.

In other cases, it is necessary to indicate the amount for which the assets or real estate were purchased, and confirmation that this amount was obtained legally. Corrections on the form are prohibited, including correction fluid. The reporting document is filled out on sheet A4.

Why does the Federal Tax Service publish the income of civil servants?

Not all employees of various structures provide a declaration of their income; the list of those who are obliged to do this is provided for at the legislative level. Employees whose work involves corruption risks are required to provide a certificate of income.

The need to publish such data is determined by the UN Convention, which Russia signed in 2003, which requires the declaration of the revenue side of the state apparatus. This is done to identify violations and corruption. And also for viewing in the media and ordinary citizens of the Russian Federation.

Declaration of income, including from the sale of real estate, is necessary for the transparency of the system, and which eliminates corruption among government departments. Timely provision of information in electronic form using the Federal Tax Service Inspectorate website will reduce the time for submitting documents, without queues. Submission of income data occurs every year until April 30.

More information about the declarations of civil servants can be seen in the video below.

According to the information provided, the Deputy Mayor of Moscow and the head of the Department of Transport and Road Infrastructure Development Maxim Liksutov last year he earned 219,663,468 rubles. He owns a house, three plots of land and two non-residential premises.

Deputy Mayor of Moscow for Housing, Communal Services and Improvement Petr Biryukov earned 6,499,498 rubles in 2017. The deputy mayor declared a plot of land, a parking space, part of an apartment, a country house and buildings.

Deputy Mayor for Urban Development Policy and Construction Marat Khusnullin in 2017 he earned 6,595,194 rubles. The official owns apartments (one in full ownership, the other in shared ownership), two houses, two plots of land.

At the end of 2017, Deputy Mayor for Social Development and Minister of the Metropolitan Government Leonid Pechatnikov earned 6,800,071 rubles. According to the declaration, he owns a 14 square meter parking space and an apartment.

Income of the Deputy Mayor for Economic Policy and Property and Land Relations Natalia Sergunina last year reached 6,067,384 rubles. She owns part of the apartment and land.

Deputy Mayor for Regional Security and Information Policy Alexander Gorbenko I own a utility block, a plot of land, a house, part of an apartment and two parking spaces. His income for last year amounted to 7,271,022 rubles.

Deputy of Sergei Sobyanin, head of the apparatus of the mayor and government of Moscow Anastasia Rakova in 2017 she earned 6,818,930 rubles. She owns an apartment and a dacha.

Minister of the Moscow Government, Head of the Moscow Department of Culture Alexander Kibovsky earned in 2017 the amount of 6,599,734 rubles.

Minister of the Moscow Government, Head of the City Department of Education Isaac Kalina declared 5,978,649 rubles earned last year.

Minister of the Moscow Government, Head of the Department of Trade and Services of the capital Alexey Nemeryuk announced an income of 5,192,600 rubles.

Minister of the Moscow Government, Head of the Moscow Health Department Alexey Khripun earned 5,151,084 rubles.

Minister of the Moscow City Government and Head of the Department of Regional Security and Anti-Corruption of the City of Moscow Vladimir Chernikov declared income in the amount of 13,617,041 rubles for 2017.

Minister of the Moscow Government, Head of the Department of External Economic and International Relations Sergey Cheremin presented an annual income of 76,701,114 rubles.

Detailed information about the income and property of capital officials is presented at