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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 statistics, in 2017 the incomes of Russian citizens fell. How do our authorities look against this background? By the way, do they honestly indicate everything in their declarations?

L. Danilova, Sochi

In the declarations for 2017, the amounts of income of representatives of the federal government increased. But this does not mean that ministers, deputies and officials at various levels began to earn more.

Who organized the sale?

For example, as explained presidential press secretary Dmitry Peskov income recorded in the declaration Vladimir Putin almost 10 million more than in 2016, because a plot of 1,500 square meters that belonged to him was sold. m. Chief of Staff of the Presidential Administration Anton Vaino in the declaration for 2016 he indicated an income of 9.6 million, and for 2017 - already 255.8 million. D. Peskov also explained such a clear jump by the sale of real estate: compared to the previous declaration, Mr. Vaino was not included in the list of property residential building with an area of ​​454 sq. m.

In the declaration Deputy Prime Minister Alexander Khloponin now there is no house (800 sq. m.) and land in Italy, but his income has grown from 9.94 million to 2.9 billion. But Minister Mikhail Abyzov, on the contrary, income “fell” by 2 times - to 181 million. Apparently, renting a house in Italy (335 sq. m) and maintaining 2 Mercedes, 4 motorcycles and a helicopter “costs a pretty penny.”

Dramatically increased your income in a year Minister of Agriculture Alexander Tkachev- from 5.6 million to 548.2 million. As the ministry explained, in 2017, the minister’s mother donated securities to her son, which earned impressive dividends.

In the Federation Council, the largest income this year came from Senator from Dagestan Suleiman Kerimov. Despite the difficulties with French justice, in a year he increased his income from 12 million to 2.8 billion. 229 times! Second place among rich senators goes to last year's leader - co-owner of Okeanrybflot. Valeria Ponomareva. The family of the senator from Kamchatka has one billion less in the piggy bank - “only” 1.8 billion remains in it, plus 48.4 million for his wife. The family is fine with apartments, cars and even parking lots - 5 of them are declared.

Took bronze this year Senator from the Tambov region Alexander Babakov- 564.5 million rubles. One of the most modest incomes came from Vice Speaker of the Federation Council Andrey Turchak- only 2.1 million. A year ago, when he filed a declaration as governor of the Pskov region, he had 719 thousand rubles.

Administration of the President of the Russian Federation

	Surname	Job title	Personal income (family income, If is different) for 2017 (RUB)
Leaders	A. Vaino	supervisor Administration of the President of the Russian Federation	255 839 086 (261 538 223)
	D. Peskov	Deputy Head Administration of the President of the Russian Federation - Press Secretary of the President of the Russian Federation	14 342 661 (214 728 407)
	N. Tsukanov	Assistant to the President of the Russian Federation on local self-government issues	41 206 428 (58 890 535)
	Y. Shabanov	Senior Assistant to the President of the Russian Federation
	D. Livanov	Special Representative of the President of the Russian Federation for the development of trade and economic relations with Ukraine	15 511 450 (39 011 232)
	A. Muravyov	Plenipotentiary Representative of the President of the Russian Federation in the Federation Council	29 179 321 (34 790 360)
	N. Patrushev	Secretary of the Security Council of the Russian Federation	33 584 339 (33 907 453)
	S. Kiriyenko	1st Deputy Head Administration of the President of the Russian Federation	33 266 923 (33 291 967)
	I. Levitin	Assistant to the President of the Russian Federation	26 450 584 (29 707 363)
	Yu. Averyanov	First Deputy Secretary of the Security Council of the Russian Federation	26 008 468 (26 508 197)
V. Putin		President of the Russian Federation	18 728 268
Outsiders	N. Melikova	Assistant to the President of the Russian Federation
	A. Venediktov	Assistant Secretary of the Security Council of the Russian Federation

**Hereinafter, real estate data includes spouses.

Who set the record?

There was also a change of leader in the State Duma. Deputy Grigory Anikeev, the founder of a company engaged in meat processing and development, has been sitting in the State Duma since 2007. In 2015, he declared an income of 600 million, but now he already has 4.3 billion. Mr. Anikeev set a Duma record in the entire history of declaration. By the way, instead of 25 objects, he registered “only” 18.

99 deputies from all factions and one independent deputy indicated in their declarations an income of 10 million rubles. and more. Against this background, the leaders of the Duma factions look simply poor: Gennady Zyuganov(Communist Party of the Russian Federation) earned 6.3 million, Vladimir Zhirinovsky(LDPR) - 5.4 million, Sergey Neverov(“United Russia”) - 4.7 million and Sergei Mironov(“Fair Russia”) - 4.5 million.

The total income of all deputies in 2017 is 6 billion 218 million rubles. RUB 1.162 million each. per month for my brother. For comparison: an ordinary citizen receives an average of 31.5 thousand per month.

Government of the Russian Federation

	Surname	Job title	Personal income (family income, If is different) for 2017 (RUB)
Leaders	A. Khloponin	Deputy Prime Minister
	A. Tkachev	minister of agriculture	548 255 534 (586 454 152)
	Yu. Trutnev	Deputy Prime Minister	377 283 187 (378 175 471)
	D. Manturov	Minister of Industry and trade	213 566 747 (217 946 287)
	M. Abyzov	Minister of the Russian Federation
	I. Shuvalov	first deputy prime minister
	M. Men	Minister of Construction and housing and communal services	10 961 268 (84 162 435)
	N. Nikiforov	Minister of Communications and mass communications	5 836 614 (68 836 285)
	A. Dvorkovich	Deputy Prime Minister	6 797 371 (59 165 549)
	D. Kozak	Deputy Prime Minister	21 438 879 (46 249 621)
D. Medvedev		Chairman Government of the Russian Federation	8 565 296
Outsiders	M. Sokolov	minister of transport
	S. Donskoy	minister of natural resources and ecology

According to the law, only the income of the spouse and minor children is taken into account.

Who loves Britain?

In the Kremlin administration, no one owns houses or villas abroad. Of the 170 senators, 9 declared real estate abroad. And in the State Duma there are 21 of them.

The most popular countries among officials are Spain and Bulgaria. But many have housing in Britain, which is unfriendly to us. U d Member of the State Duma from the Communist Party of the Russian Federation V. Blotsky there is a plot of more than 1 hectare and a house of 312 sq. m. m. U Senator D. Savelyev house in use in England 489.3 sq. m. m. The apartment in London is used by a family 1st Deputy Prime Minister I. Shuvalov. A house in Britain is being used by the son and daughter of a minister M. Abyzova. (The “In use” section includes rented houses, apartments and villas, registered, among other things, in the name of mother-in-law or adult children.) Senator A. Kanokov minor children use the British hostel. And the child Deputy D. Skrivanov no longer uses the apartment in Foggy Albion, which was in the 2016 declaration. The same story applies to the deputy’s three children A. Skocha. And dad himself came under US sanctions.

Federation Council of the Russian Federation

	Surname	What region is	Personal income (family income, if different) for 2017 (RUB)
Leaders	S. Kerimov	Republic Dagestan	2 757 600 012 (2 761 230 693)
	V. Ponomarev	Kamchatka Krai	1 878 853 092 (1 927 312 859)
	A. Babakov	Tambov region	564 577 991 (564 579 521)
	B. Nevzorov	Kamchatka Krai	337 714 588 (409 566 108)
	V. Gaevsky	Stavropol region	10 199 662 (318 925 944)
	D. Savelyev	Tula region	167 155 728 (177 284 556)
	V. Vasiliev	Ivanovo region	63 122 177 (157 862 559)
	A. Epishin	Tver region	155 173 004 (156 805 623)
	L. Glebova	Udmurt Republic	12 350 513 (110 037 198)
	Yu. Vorobyov	Vologda region	18 045 352 (109 023 404)
V. Matvienko		Chairman of the Federation Council	23 003 760 (40 651 187)
Outsiders	A. Fadzaev	Northern	2 192 391 (2 882 985)
	S. Mitin	Novgorod region	2 336 794 (3 873 095)

According to the law, only the income of the spouse and minor children is taken into account.

Whose wife is the most skillful?

Wives diligently help replenish the family budget while their husbands are busy in the government service.

In the State Duma, 13 families have an income of more than 100 million. Of these, 8 are thriving thanks to their spouses. Businessman, co-owner of Makfa Vadim Belousov declared only 6.4 million, and his wife - 266.7 million. Coming from the construction business Alexey Krasnoshtanov earned only 4.5 million, but his wife earned 670.4 million rubles. One of the leaders of the veterans organization “Combat Brotherhood” - Dmitry Sablin- income is 16.2 million, his wife has almost 700 million.

Among the wives of senators, the wife of a representative of the Stavropol Territory has the highest income Valery Gaevsky- she earned 308.7 million. But the State Duma deputy is a writer Sergey Shargunov in the declaration he indicated the annual income of his wife... 2 kopecks.

State Duma of the Russian Federation

	Surname	Which faction is	Personal income (family income, if different) for 2017 (RUB)
Leaders	G. Anikeev	"United Russia"
	N. Bortsov	"United Russia"
	L. Simanovsky	"United Russia"
	A. Skoch	"United Russia"
	V. Blotsky
	A. Ponomarev	"United Russia"
	A. Khairullin	"United Russia"
	A. Bryksin	"United Russia"
	A. Prokopyev	"United Russia"
	A. Remezkov	"A Just Russia"
V. Volodin		Chairman of the State Duma	51 358 108
Outsiders	O. Bykov	"United Russia"
	D. Ionin	"A Just Russia"

According to the law, only the income of the spouse and minor children is taken into account.

According to the legislation of the Russian Federation, there is a separate category of persons who are obliged to provide reporting on a regular basis. The income statement of civil servants contains information about:

• the income they receive;
• property in their possession;
• expenses incurred by them.

This category includes civil servants of the country, officials holding certain positions in government structures, employees of regional bodies responsible for management, and the like. In this material, we look at the document they must fill out and the data they enter into it.

As is clear from the title of the section, it is this declaration form, number 460, that is the document that civil servants are regularly required to fill out. Please note that there is an extensive set of rules regarding its completion that must be followed.

The approval of each version of this certificate, issued for the entire period of reporting by civil servants, was carried out independently by the President of the Russian Federation.

Inside the submitted form, information regarding the property status of each of the reporting employees for the full one-year period is entered. This means a calendar period, that is, 12 months, from the first January of each year to December 31.

In addition to the employee’s own income, certificate number 460 implies a reflection of the income and property of his family members, that is:

• spouse;
• minor children.

The submitted materials are regularly requested by the relevant authorities from the leadership of government agencies, which is why most employees of government agencies have long remembered exactly how the paper under discussion is filled out.

Carrying out the procedure for collecting the required data is necessary to prevent unauthorized enrichment of officials. The legislative basis for it is the articles from the law regulating legal relations in the field of public service:

• at number 13;
• at number 25.

According to these parts of the law, before an individual becomes an employee of a government agency, he is required to report to the tax service that they have received a declaration of the type in question.

Rules for filling out the declaration

As mentioned above, filling out the declaration is accompanied by mandatory adherence to certain registration rules. First of all, we are talking about the readability of the entered text, as well as numbers. Information is entered by hand, but the use of computer technology is not prohibited, thanks to which it is possible to achieve a higher quality of completion and maintain the integrity of records for a long time.

There is a list of prohibited methods and elements of filling out information. Let's take a closer look at them.

1. Filling out information with a simple or colored pencil is strictly prohibited.
2. Corrections in the form are not allowed on the form:
   1. errors or blots covered with correction fluid;
   2. letters erased with a scraper;
   3. crossing out with a pen or pencil;
   4. fixes on top of bugs and the like.
3. It is prohibited to enter digital names or other text fragments into the document, the recognition of which is not possible in the future or is difficult for employees checking the form.
4. You cannot submit the form for verification and print it on paper that:
   1. does not correspond to standard A4 format;
   2. differs in color from the generally accepted white;
   3. damaged;
   4. shabby;
   5. filled with water or other liquids.

Who should fill out the document

The document is filled out in relation to an employee of the relevant government agency, as well as members of his family, represented by:

• spouse;
• children who have not reached the age of 18 years from the moment of birth.

Note! It is not allowed to enter information about several children on one form; each of them must fill out their own paper.

Let's give an example. Svetlana Ivanovna State is an official in the public service. She has been married for 20 years and during this time she has given birth to two children:

• daughter Ekaterina;
• son Alexei.

As of December 31 of the reporting year, the daughter and son were 15 and 14 years old, respectively, that is, neither of them had reached the age of majority. Svetlana Ivanovna will report on the income coming to her family, property and obligations of a property nature, and will provide only four declaration documents for verification, for each member of her small family:

• daughter;
• son;
• husband;
• myself.

Note! By law, for civil servants, parents, brothers and sisters, as well as aunts and uncles and other relatives do not belong to the family, despite the actual presence of blood and family ties.

When it comes to a spouse for whom you need to report to the country, he must continue to be married to employees of a government agency as of December 31 of the reporting year. According to the Family Code of Russia, the “civil” option is not officially recognized as marriage, but only legal, confirmed in the registry office, after the official completion of the procedure for registering the current civil status.

You can terminate it in exactly the same way. It is not enough for the law to disperse to different apartments, cities or even countries; first, you must submit an application for divorce at the registry office, and only then dissolve it peacefully or through legal proceedings. In this case, you should focus on the following point: a marriage union officially ceases to be valid by a court decision only when it comes into force.

If on the day of reporting, that is, December 31 of any year, your spouse is officially in the status of a former spouse, then you do not need to provide information about his income, expenses, and property in the declaration.

Speaking about a minor child, for whom you also need to report to the country, it is important to remember that his official adulthood is counted on the day following his birthday.

Let's give an example. Petr Ivanovich An employee in 2017 reports for 2016, declaring income, expenses and other aspects of his family’s well-being, since he is in service as an official of one of the state structures. He has a daughter, Elizabeth, who turned 18 last September. Since on the reporting date, that is, on the last day of December 2016, she is legally considered a separate person from her parents’ family, there is no need to provide information about her.

The situation will repeat itself for the friend of Peter Ivanovich’s daughter, Sophia. Her dad, Semyon Semenovich, serves in the same department as Pyotr Ivanovich and is also required to provide reporting documents for verification. His daughter's birthday is December 30, 2016, and 31 is already in effect. It turns out that, despite the fact that his birthday came a day earlier than the date the data was provided, he does not need to report for his daughter Sophia.

Frequency of providing certificate No. 460 for civil servants

According to established standards, the reporting period for providing the required information on the form under discussion for civil servants is a twelve-month calendar period. On each reporting date (December 31st annually), they submit a form, filling in:

• information about the funds received by them and each member of his family at the main place of work, as well as from other legal sources that are subject to declaration;
• information on expenses incurred by his family and himself, incurred during the reporting twelve calendar months;
• data on the property owned by the employee and representatives of his family, as of the 31st day of the last month of the year that precedes the next one-year period in which the certificate will be submitted.

It is mandatory to provide data to officials in cases where, at the end of the year subject to reporting, one of the situations described below in the list is relevant:

• he occupies a position in an accountable position, that is, subject to control by anti-corruption systems;
• the position is filled on a temporary basis, and it is in an accountable position, that is, subject to control by anti-corruption systems.

How to fill out the certificate, instructions

Let's take a quick look at how the submitted certificate is filled out.

Stage No. 1 – title page

This part of the form contains basic information about the reporting employee, namely:

• surname, first name, patronymic in full spelling, without abbreviations;
• last name, first name, patronymic of a spouse or child, if the data is filled out for him;
• date of birth of the person about whom information is provided, rewritten as in the main document of a Russian citizen;
• government organization-employer of the employee, without abbreviations;
• the position that the employee is filling at this stage;
• country, locality, street, house and apartment at the employee’s place of residence;
• zip code for postal items related to the employee’s residential address.
• registration is temporary, if such exists.

Stage No. 2 – section one

This section involves recording all income received by the family that occurred during the reporting period. These include:

• money earned at the established place of work, information about the amount of which is taken from the accounting department of the civil service, from a certificate;
• earned through activities of a scientific or pedagogical nature, which were carried out officially, in accordance with the agreements established with the employing organization;
• money earned as a result of creative work, for example, writing and publishing a collection of poems, creating sculptures, paintings and similar objects of art;
• government grants supporting cultural, educational and scientific activities;
• interest on deposits made by an employee in banks;
• dividends of a member of third-party organizations;
• money on securities;
• pension;
• surcharges of various kinds;
• cash benefits for specific categories of citizens, for example, women on maternity leave;
• family capital;
• alimony,
• scholarships.
• housing subsidies;
• apartment rent;
• money for the sale of one’s own movable or immovable property;
• inheritance received from a deceased relative;
• insurance payments;
• money given at work to go on a business trip;
• other receipts of funds.

Stage No. 3 – second part of the form

The purchase information is entered inside this part:

• cars;
• housing of any format;
• valuable documents.

In this case, purchases must cost the employee more than the money he earned over the last three years.

Let's look at an example. Margarita Petrovna Chestnaya bought a cottage for her family in 2017. However, the cost of the long-awaited purchase exceeded the funds she earned over the previous 36 months, that is:

• year 2014;
• 2015;
• 2016.

Since this happened, Margarita Petrovna must indicate in the second part of the declaration the amount of the purchase, and at the same time the source of additional funds, which in this case was the inheritance received from her deceased beloved uncle, the amount of which was included in the first section.

For each piece of real estate, the following indications are entered:

• location address;
• full area.

For a vehicle, such as a car or motorcycle, write:

• brand;
• model;
• other comprehensive characteristics that allow you to judge the price and other parameters of transport.

As for valuable documents, you need to write about them:

• species affiliation;
• legal entity that is responsible for their release.

Stage No. 4 – part three

This section includes information about the real estate owned by the family. In addition to the generally accepted varieties, such as dwellings and other buildings, as well as land, an indication of the ownership of various vessels is implied.

If the description of a residential property is made, then the following shall be indicated:

• footage;
• number of storeys;
• type accessory;
• number of premises;
• address (including country, if the property is not in Russia);
• other parameters.

Stage No. 5 – part four

All information on the official’s accounts with credit institutions is contained within this section. These include not only ruble items, but also:

• currency;
• metal.

The following specifications are required:

• name of the credit institution on the basis of which the account is opened;
• form of the desired name;
• currency;
• date of creation;
• balance.

You won't have to get the information you need from your head. Check the bank statements that each account holder has in hand and write down exactly the information indicated in them inside the certificate.

Stage No. 6 – fifth section

This part is intended for entering information on securities. They are indicated by:

• issuing organization;
• its organizational and legal format;
• the amount of the authorized capital of the desired organization.

In addition, enter information regarding banknotes of other formats, for example:

• bills;
• mortgages;
• other type of documents.

At the end, indicate the total price of all securities in hand.

Stage No. 7 – part six

This part is used to enter data on property obligations, which are usually presented:

• premises where an employee and his family live on the basis of free hiring;
• rented apartments and other types of housing;
• other real estate options.

For each name, enter the following data:

• type of building;
• method of use (rent, etc.);
• length of stay;
• legal basis for residence;
• address;
• object area.

The same section is responsible for recording the debts of a civil servant, and the debt can be either on his part or in his direction.

Video – Educational film “Filling out income certificates”

SPO "BK Help" is aimed at automating document flow and significantly simplifies the work process for both taxpayers and inspection authorities. A more detailed description and step-by-step instructions for filling out can be found in our special article.

Let's sum it up

Civil servants fill out the declaration form in order to combat corruption, which is one of the most serious problems in modern Russia. In order not to confuse the data and not end up on the list of malicious corrupt officials, be careful when filling out the declaration. Remember, there is no need to hide existing property, since it must be earned fairly, as a result of labor and work activities.

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

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.