A certificate of income, expenses, property and property obligations is a document that is filled out and submitted by persons applying for or filling positions, the exercise of powers under which provides for an unconditional obligation to provide information about income, expenses, property, as well as property obligations of these persons , their spouses and children under the age of majority. These positions are positions in the legislative and executive power different levels of management. It is worth noting that information is submitted separately for the person holding the position of a civil servant, his / her spouse, as well as minor children.

Starting from January 1, 2015, the certificate is submitted in a new form approved by the Presidential Decree Russian Federation dated 23.06.2014 No. 460 "On approval of the form of a certificate of income, expenses, property and property obligations and amendments to some acts of the President of the Russian Federation." According to the aforementioned Decree, the help form will now display a wider range of information. For example, now it is necessary to indicate the number and series of the passport, the date of its issue and the name of the authority that issued it. These data are indicated both for the person applying for the position of a civil servant and for his family members.

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

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

The indication of information on obligations of a property nature has also undergone changes. So the subsection "Other liabilities" is now called "Time liabilities of a financial nature", which displays information about the liabilities that the civil servant or his family members have to third parties as of the reporting date, if the total amount of these liabilities exceeds 500,000 rubles.

The certificate consists of six sections, is filled in by a person applying for the position of a civil servant or replacing it, signed by him personally, as well as by the person who accepted the certificate. When filling out the document, you should carefully study the instructions, since the deadline for submitting corrective data to the document has been reduced from 3 months to 1 in accordance with 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 anti-corruption issues."

At the end of April, the period for submitting information on income, property and property obligations, as well as income, property and property obligations of one's spouse and minor children ends.

In this regard, we explain who should submit such information, for what period, in what form they are submitted, and more.

Question: Who should provide information about their income, property and property obligations?

Pursuant to Article 8 Federal law "On combating corruption" information about their income, property and property obligations, as well as income, property and property obligations of their family members are submitted to the employer's representative (usually to the HR department):

• citizens applying for positions:
• public service;
• positions of members of the Board of Directors of the Central Bank of the Russian Federation, positions in the Central Bank of the Russian Federation included in the corresponding list;
• municipal service positions included in the relevant lists;
• positions included in the relevant lists in state corporations, PF RF, FSS RF, FFOMS RF, other organizations created by the Russian Federation on the basis of federal laws;
• individual positions included in the lists established by federal state bodies, based on employment contract in organizations created to carry out tasks assigned to federal government bodies;
• positions of heads of state (municipal) institutions;
• persons holding the above positions.

Question: Where and for what period should this information be submitted?

According to clause 5 of the Decree of the President of the Russian Federation of 18.05.2009 No. 559, a civil servant annually submits:

• information about his income received during the reporting period (from January 1 to December 31) from all sources (including salaries, pensions, benefits, other payments), as well as information about the property that belongs to him by right of ownership, and about his property obligations nature at the end of the reporting period;
• information on the income of the spouse and minor children received during the reporting period (from January 1 to December 31) from all sources (including wages, pensions, benefits, other payments), as well as information about the property belonging to them by right of ownership, and about their property obligations as of the end of the reporting period.

The specified information is submitted to the personnel service of the body in the prescribed manner.

According to the provisions on the procedure for presenting information on income, they must be submitted:

• citizens - upon entering the service;
• candidates for the positions provided for by the list - upon appointment to the positions provided for by the list;
• employees - annually no later than April 30 of the year following the reporting year. In the current year - no later than April 30, 2016.

Question: In what form is income information presented?

At present, the certificate form is approved by the Decree of the President of the Russian Federation of June 23, 2014 No. 460. This certificate is filled in with your own hand or using a specialized software in the manner prescribed by regulatory legal acts RF. Information is submitted separately for yourself, your spouse and each minor child.

Question: What nuances must be taken into account when filling out a certificate?

The help form consists of six sections:

• section 1 "Information on income";
• section 2 “Information on expenses”;
• section 3 "Information about property";
• section 4 “Information on accounts with banks and other credit institutions”;
• section 5 "Information on securities";
• section 6 "Information on property obligations".

Section 1 "Information on income" indicates:

• income (including pensions, benefits, other payments) for the reporting period;
• income received in foreign currency, in rubles at the exchange rate of the Bank of Russia on the date of receipt of the income.

Section 2 "Expense Details" to be filled in only if, during the reporting period, the person obliged to provide information on income, expenses, property and liabilities of a property nature, his wife (husband), minor children made a transaction (transactions) to acquire:

• land plot, other real estate object;
• vehicle;
• securities, shares (participatory interest, shares in the authorized (reserve) capital of organizations) and if the amount of such a transaction or the total amount of transactions performed exceeds the total income of this person and his spouse for three last yearspreceding the reporting period.

When using funds provided by the state for the acquisition of an object of real estate (for example, funds received by a participant in the accumulative mortgage system of housing for military personnel), the person obliged to provide the specified information is not exempt from such an obligation.

This section is not completed in the following cases:

a) the citizen submits information in connection with the submission of documents on his recommendation for the vacant position of a judge, a civil servant;

b) in the absence of legal grounds for submitting information about expenses. For example, acquired property or property rights not provided for by the Federal Law "On control over the compliance of expenses of persons holding public office and other persons with their incomes";

in) land plot, another real estate object, vehicle, securities, shares were acquired as a result of a gratuitous transaction (inheritance, donation). Moreover, such property is reflected in the corresponding subsections and sections of the reference.

In section 3 "Information about property":

a) in clause 3.1 "Real estate":

• the type of property is reflected (individual, share, total); for joint ownership, other persons are indicated (full name or name) who own the property; for shared ownership, the share of the person whose property information is being submitted is indicated;
• the name and details of the document that is the legal basis for the emergence of ownership rights, as well as in the cases provided for by law, the source of receipt of the funds at the expense of which the property was acquired are given;
• the type of land plot (share, share) is indicated: for individual housing construction, dacha, garden, backyard, vegetable garden, etc.;

b) in paragraph 3.2 "Vehicles":

• the type of property is reflected (individual, general); for joint ownership, other persons are indicated (full name or name) who own the property; for shared ownership, the share of the person whose property information is being submitted is indicated.

Section 4 "Information on accounts with banks and other credit organizations":

a) in the sub-item "Account type and currency" it is necessary to indicate the type of account (deposit, current, settlement, loan, etc.) and the currency of the account;

b) in the sub-item "Account balance" it is necessary to reflect the account balance as of the reporting date (ie December 31). For accounts in foreign currency, the balance is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date;

c) in the sub-item "Amount of funds received" it is necessary to reflect the total amount of funds received to the account for the reporting period in cases where the named amount exceeds the total income of the person and his spouse for the reporting period and two years preceding it. In this case, a statement of the cash flow on this account for the reporting period is attached to the certificate. For accounts in foreign currency, the amount is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.

Section 5 "Information on securities":

a) in clause 5.1 "Shares and other participation in commercial organizations and funds":

- indicate the full or abbreviated official name of the organization and its organizational and legal form (joint stock company, limited liability company, partnership, production cooperative, fund, etc.);

• the authorized capital is reflected in accordance with the constituent documents of the organization as of the reporting date. For authorized capital denominated in foreign currency, the authorized capital is shown in rubles at the exchange rate of the Bank of Russia as of the reporting date;
• participation interest is expressed as a percentage of the authorized capital. For joint stock companies the par value and number of shares are also indicated;
• reflects the basis for the acquisition of a participation interest (memorandum of association, privatization, purchase, exchange, donation, inheritance, etc.), as well as the details (date, number) of the corresponding agreement or act;

b) clause 5.2 "Other securities" specifies:

• all securities by type (bonds, bills of exchange, etc.), with the exception of shares named in clause 5.1;
• the total cost of securities of this type, based on the cost of their acquisition (if it cannot be determined, based on market value or par value). For liabilities denominated in foreign currency, the cost is reflected in rubles at the exchange rate of the Bank of Russia at the reporting date.

Section 6 "Information on property obligations":

a) in clause 6.1 "Objects of immovable property in use" it is indicated:

• objects as of the reporting date;

- type of real estate (land plot, residential building, summer residence, etc.);

• type of use (rent, free use, etc.) and terms of use;
• the basis for use (agreement, actual provision, etc.), as well as details (date, number) of the corresponding agreement or act;

b) clause 6.2 "Time liabilities of a financial nature" specifies:

• only those urgent liabilities that, as of the reporting date, amount to an amount equal to or exceeding RUB 500,000, for which the creditor or debtor is the person whose obligations are being submitted;
• the essence of the obligation (loan, credit, etc.);
• the second party of the obligation: the creditor or the debtor, his last name, first name and patronymic (name legal entity), the address;
• the basis for the occurrence of the obligation, as well as the details (date, number) of the corresponding agreement or act;
• the amount of the principal liability (excluding the amount of interest) and the amount of the liability as of the reporting date. For liabilities denominated in foreign currency, the amount is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date;
• the annual interest rate of the obligation pledged in the security of the obligation property issued in the security of the obligation of the guarantee and surety.

In case of failure to submit or knowingly submit false information about income, a citizen or a candidate for a position cannot be appointed to it, and the working person is released from the position being replaced or is subject to other types of disciplinary liability in accordance with the legislation of the Russian Federation.

Elizovsky city prosecutor of Kamchatka Territory

counselor of justice V.L. Boitsov

Certificate for civil servants about income, expenses, property and property obligations

For civil servants, there is a list of privileges and responsibilities. One of the responsibilities is to provide annual Certificates of income, expenses, property and property obligations... This is a special form in which a summary of all movements of funds in accounts is entered. This certificate is often called a declaration for civil servants. This name is inherently incorrect, so we recommend using legal wording.

The statement of income and expenses is carefully checked, and if errors or inconsistencies are found, a service check is scheduled.

Who is obliged to provide the Certificate

Civil service employees whose powers are supposed to provide such information:

• Persons in public office of the Russian Federation, constituent entity of the Russian Federation, municipal office on a permanent basis.
• State and municipal employees in positions included in the lists from the regulatory legal acts of the Russian Federation.
• Employees of state corporations, PF RF, Social Insurance Fund of the RF, Federal Fund OMS, as well as organizations that are created by the Russian Federation on the basis of federal laws. Appointment to these positions and release from them is made by the President of the Russian Federation or the Government of the Russian Federation. In addition, these are positions included in the lists established regulations funds, local regulations of organizations.
• Employees of organizations created to perform tasks assigned to federal state bodies, filling certain positions on the basis of an employment contract in these organizations, included in the lists established by federal state bodies.

Citizens applying for replacement:

• State office of the Russian Federation, subject of the Russian Federation, municipal office.
• Any position in the civil service.
• Positions of the municipal service included in the lists established by the regulatory legal acts of the Russian Federation.
• Positions in state corporations, PF RF, Social Insurance Fund of RF, Federal cHI fund, as well as organizations that are created by the Russian Federation on the basis of federal laws. The appointment and release from these positions is made by the President of the Russian Federation or the Government of the Russian Federation. In addition, these are positions included in the lists established by the regulatory acts of funds, local regulatory acts of organizations.
• A separate position on the basis of an employment contract in organizations created to fulfill the tasks assigned to federal government bodies, included in the lists established by federal government bodies.

What are the deadlines for submitting a Certificate of Income and Expense

Citizens applying for a civil servant position... Provide information before appointment, when submitting documents.

Civil servants... Submit information annually:

• no later than April 1 of the year following the reporting year. This applies to the positions of the President of the Russian Federation, members of the Government of the Russian Federation, Secretary of the Security Council of the Russian Federation, federal civil servants of the Administration of the President of the Russian Federation;
• no later than April 30 of the year following the reporting year. This applies to the positions of federal civil servants, employees of the Central Bank of the Russian Federation, employees of the RF Pension Fund, the Social Insurance Fund, the Federal MHI Fund, state corporations and other organizations created on the basis of federal laws, organizations created to fulfill the tasks assigned to federal state bodies.

A civil servant can provide information at any time, starting from January 1 of the year following the reporting year.

Don't delay submitting information until the last month, especially if you're planning a vacation or business trip.

For whom you need to provide Help

Information is provided separately:

• for the civil servant himself;
• for a spouse,
• for each minor child of a civil servant.

A separate Certificate is drawn up for each family member. Combining information on several family members in one Certificate is not allowed.

Reporting period and reporting date of submission of information

A citizen provides:

• information about their income, the income of the spouse and minor children received in the calendar year (from January 1 to December 31) preceding the year of filing documents;
• information about the property belonging to him, his spouse and minor children on the right of ownership, and about property obligations as of the first day of the month preceding the month of submission of documents (as of the reporting date);

The civil servant provides annually:

• information on their income and expenses, income and expenses of the spouse and minor children received in the calendar (reporting) year (from January 1 to December 31) preceding the year of submission of information;
• information on property belonging to him, his spouse and minor children on the basis of ownership, and on property obligations as of the end of the reporting period (December 31 of the year preceding the year of submission of information).

• the position replaced by him was included in the corresponding list of positions, and the employee himself filled the specified position;
• the position temporarily replaced by him was included in the corresponding list of positions.

A civil servant does not submit information if he is appointed to a position included in the corresponding list of positions, or temporarily replaces the specified position after December 31 of the reporting year.

Certificate for husband / wife

When compiling the Certificate, the marital status of a citizen or civil servant is taken into account as of the reporting date.

If it is necessary to submit information about the spouse's income and expenses, one should be guided by Art. 25 of the Family Code of the Russian Federation. A marriage dissolved in the registry office is terminated from the date of registration of the divorce in the civil registry book. If the marriage is dissolved in court, then the date of dissolution is the day when the court decision comes into legal force.

If there is no objective opportunity to provide Help

If there are objective reasons why you cannot provide a Certificate of income, expenses, property and liabilities of a property nature, you should write a statement, guided by:

• Paragraph 3 of subparagraph "b" of paragraph 1 of the Regulations on the procedure for the consideration by the Presidium of the Council under the President of the Russian Federation for Countering Corruption of issues related to compliance with the requirements for official (official) behavior of persons holding public offices of the Russian Federation and certain positions of the federal public service, and the settlement of conflicts of interest , as well as some appeals of citizens ", approved by the Decree of the President of the Russian Federation of February 25, 2011 No. 233" On some issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation on combating corruption ",
• Paragraph 3 of subparagraph "b" of paragraph 16 of the Regulations on the Commissions for Compliance with the Requirements for Official Behavior of Federal Civil Servants and the Settlement of Conflicts of Interest, approved by Decree of the President of the Russian Federation No. 821 of July 1, 2010.

The application must be written and sent in advance, before the due date for the submission of the Certificate.

Normative base

• Federal Law of December 25, 2008 N 273-FZ "On Combating Corruption".
• Decree of the President of the Russian Federation of 05/18/2009 N 557 of the list of positions of the federal civil service, upon filling which federal civil servants are required to provide information on their income, property and property obligations, as well as information on income, property and property obligations of their spouses (spouse ) and minor children.
• Decree of the President of the Russian Federation No. 559 dated 05/18/2009 "On the provision of information on income".
• Decree of the President of the Russian Federation of 09/21/2009 N 1065 (as amended on 09/19/2017) "On verification of the accuracy and completeness of information submitted by citizens applying for positions in the federal civil service and federal civil servants, and compliance by federal civil servants with the requirements for official conduct ".
• Decree of the President of the Russian Federation of 09/21/2009 N 1066 (as amended on 09/19/2017) "On verification of the accuracy and completeness of information submitted by citizens applying for government positions in the Russian Federation and persons holding government positions in the Russian Federation, and compliance with restrictions by persons, substituting government positions in the Russian Federation ".
• Decree of the President of the Russian Federation of 23.06.2014 No. 460 On approval of the form of a certificate of income, expenses, property and property obligations and amending some acts of the President of the Russian Federation.

Changes in the certificate on the provision of information by employees from 01/01/2015 by the Decree of the President of the Russian Federation of 06/23/2014 N 460 On approval of the form of the certificate of income, expenses, property and property obligations and amendments to some acts of the President of the Russian Federation:

• approved new form certificates of income, expenses, property and property obligations, which combined two documents - a certificate of income and expenses, as well as all types of certificates of income, both for the employee himself and his children and spouse.
• Section 4. "Information about accounts in banks and other credit organizations" - now additionally information is provided on the total amount of receipts for the reporting period in cases where the specified amount exceeds the total income of the person and his spouse for the reporting period and two years preceding it ;
• Section 6.2. - Term liabilities of a financial nature - are now indicated in an amount equal to or more than 500 thousand rubles (previously 100 times the minimum wage, i.e. 555 400 rubles)

Introduction

These Guidelines have been developed to clarify individual situations that arise when filling out certificates of income, expenses, property and property obligations, are of a recommendatory nature and are not a regulatory legal act.

In accordance with clause 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 Combating Corruption ", the Ministry of Labor and Social Protection of the Russian Federation provides advisory and methodological assistance in implementing the requirements of federal laws, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation on combating corruption, and is also authorized to issue guidelines and other instructive and methodological materials on these issues.

In this regard, paragraph 2 of section 4 of the minutes of the meeting of the Presidium of the Council under the President of the Russian Federation for Combating Corruption dated April 24, 2015 No. 47 to federal state bodies, bodies state power subjects of the Russian Federation, authorities local government, state corporations (companies), foundations and other organizations created by the Russian Federation on the basis of laws, as well as organizations created to fulfill the tasks assigned to federal state bodies, are instructed to follow the guidelines issued by the Ministry of Labor of Russia and others when implementing the requirements of anti-corruption legislation. instructional materials.

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

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

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

1. Information on income, expenses, property and liabilities of a property nature is submitted by persons filling positions, the exercise of powers for which entails the obligation to submit such information (hereinafter referred to as an employee (employee)), namely:

1) by persons holding public offices of the Russian Federation, public offices of the constituent entities of the Russian Federation, municipal offices;

2) state and municipal employees filling positions 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 Compulsory Medical Insurance Fund, other organizations created by the Russian Federation on the basis of federal laws, filling positions, the appointment and release from which are carried out by the President of the Russian Federation or the Government of the Russian Federation, and positions included in the lists approved by the regulatory acts of the funds, local regulatory acts of organizations;

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

5) employees of organizations created to perform tasks assigned to federal state bodies, filling certain positions on the basis of an employment contract in these organizations, included in the lists approved by federal state bodies.

2. Information on income, property and property obligations shall be submitted by a citizen applying for replacement (hereinafter referred to as a citizen):

1) public office of the Russian Federation, public office of a constituent entity of the Russian Federation, municipal office;

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

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

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

3. Information on income, property and liabilities of a property nature is also submitted by a federal civil servant filling a civil service position not provided for by the list of positions approved by Decree of the President of the Russian Federation of May 18, 2009 No. 557 "On Approving the List of Federal Civil Service Positions, when replacing which federal civil servants are required to submit information about their income, property and property obligations, as well as information about income, property and property obligations of their spouse and minor children ", and applying for a civil service position in this state body, provided by this list.

Obligation to provide information

4. The requirements of anti-corruption legislation do not provide for the exemption of an employee (employee) from the obligation to provide information on income, expenses, property and liabilities of a property nature (hereinafter - information), including during the period of his being on vacation (annual paid leave, leave without preservation pay, parental leave and other leave provided for by legislation), during a period of temporary disability or other period of non-performance of official duties.

If it is impossible to provide information personally, they are sent by mail before 24 hours of the last day of the deadline

5. If it is impossible to submit information personally to an employee (employee), it is recommended to send it to a state body, local government body, organization by post. Information sent through the postal service organization is considered to be submitted on time if it was submitted to the postal service organization before 24 hours of the last day of the period specified in these Methodological Recommendations.

Terms of submission of information

6. Citizens submit information when submitting documents for empowerment by office, appointment or election to office (before appointment to office, together with the main package of documents).

7. Employees (employees) submit information annually in the following terms:

1) not later than April 1 of the year following the reporting year (President of the Russian Federation, members of the Government of the Russian Federation, Secretary of the Security Council of the Russian Federation, federal civil servants of the Administration of the President of the Russian Federation, etc.);

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

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

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

10. If the last day of the deadline for submission of information falls on a non-working day, the information shall be submitted on the last working day. On a non-working day, information is sent by mail in compliance with the conditions specified in these Guidelines.

Persons in respect of whom information is provided

11. Information is provided separately:

1) in relation to an employee (employee),

2) in relation to his spouse (spouse),

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

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

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

1) a citizen represents:

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

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

2) the employee (employee) submits annually:

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

b) information about property belonging to him, his spouse and minor children on the right of ownership, information about accounts in banks and other credit institutions, securities, property obligations as of the end of the reporting period (December 31 of the year preceding year of submission of information).

Replacement of a specific position as of the reporting date as a basis for submitting information

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

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

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

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

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

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

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

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

Determination of the circle of persons (family members) in respect of whom it is necessary to provide information

17. Information on income, expenses, property and liabilities of a property nature is presented taking into account the marital status in which the citizen, employee (employee) was located as of the reporting date.

Spouses

18. When submitting information regarding a spouse, one should take into account the provisions of Articles 10 "Conclusion of marriage" and 25 "The moment of termination of a marriage upon its dissolution" of the Family Code of the Russian Federation.

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

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

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

20. According to article 25 of the Family Code of the Russian Federation, a marriage dissolved in a civil registry office terminates from the date of state registration of the dissolution of the marriage in the civil registration book, and upon divorce in court - from the date the court decision enters into legal force.

21. Marriage dissolved in judicial procedure, terminates from the date of entry into force of the court decision on divorce (and not on the day such a decision is made).

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

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

Minor children

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

23. When submitting information regarding minor children, it should be borne in mind that a person is considered to have reached a certain age on the day after his birthday.

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

Example 6: A citizen submits information in September 2016 in connection with an appointment. The reporting date is 1 August 2016

24. If an employee (employee) is a guardian (custodian), an adoptive parent of a minor child, then information regarding this child shall be submitted.

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

26. Information regarding minor children living separately from an employee (employee), if the employee (employee) is not deprived of parental rights, shall be submitted in accordance with the established procedure.

Recommended actions if you cannot provide information about a family member

27. If it is impossible for objective reasons to provide information on income, expenses, property and property obligations of his spouse (spouse), his minor children, the employee (employee) should apply with the application provided for in paragraph three of subparagraph "b" of paragraph 2 of the Regulation on the procedure consideration by the Presidium of the Anti-Corruption Council under the President of the Russian Federation of issues related to compliance with the requirements for official (official) behavior of persons holding government positions of the Russian Federation and certain positions of the federal public service, and the settlement of conflicts of interest, as well as some requests from citizens approved by the Decree of the President Federation of February 25, 2011 No. 233 "On some issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation to combat corruption", the third paragraph of subparagraph "b" of paragraph 16 of the Regulations on Compliance Commissions is required and to the official conduct of federal civil servants and the settlement of conflicts of interest approved by the Decree of the President of the Russian Federation of July 1, 2010 No. 821 "On the Commissions for Compliance with the Requirements for Official Conduct of Federal Civil Servants and the Settlement of Conflicts of Interest."

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

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

The application is submitted (table No. 4):

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

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

30. For citizens, the law does not provide for the right to send a statement about the impossibility of submitting information about themselves, their spouse or minor children.

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

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

32. Filling out the certificate with your own hands involves filling it out on a personal computer (using text editors) or other printing devices, followed by certification with a personal signature on the title side of each sheet. At the same time, it is necessary to control the compliance of the completed form with the authentic text of the annex to the Decree of the President of the Russian Federation dated June 23, 2014 No. 460.

33. When filling out certificates using the special software "Help BK" (hereinafter referred to as the open source software "Help BK") posted on the official website of the President of the Russian Federation and on the Federal Portal of Civil Service and Management Personnel, only the last sheet of the certificate is certified with a personal signature.

34. When the information on the absence of certain information is reflected in the relevant sections of the reference, the words "no", "not available" or a dash may be used.

Title page

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

1) the surname, name and patronymic of a citizen, employee (employee) submitting information, are indicated (in the nominative, genitive, dative cases) in full, without abbreviations, in accordance with the identity document. If information is provided in relation to a family member, then his last name, first name and patronymic, indicated immediately after the type of relationship is underlined, are given in the genitive case. The surname, name, patronymic, indicated after the words "about property belonging to", are given in the dative case.

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

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

Surname, name and patronymic should be indicated in full, without abbreviations

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

3) the place of service (work) and the position to be replaced (occupied) are indicated in accordance with the order of appointment and the service contract (labor contract). If the name of the position to be replaced (occupied) has changed during the reporting period, the position filled (occupied) on December 31 of the reporting year is indicated. When filling out the certificate by a citizen who does not carry out labor activities in the prescribed manner, claiming to fill a vacant position, the column place of service (work) indicates: "temporarily not working, claiming to fill" name of the position ";

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

5) the address of the place of registration is indicated as of the date of submission of the certificate on the basis of an entry in the passport or other document confirming registration at the place of residence (name of the subject of the Russian Federation, district, city, other settlement, street, house and apartment number, postal code) ... If there is a temporary registration, its address is indicated in brackets. In the absence of permanent registration, a temporary registration is indicated (according to the passport). If an employee (employee), citizen, member of his family does not live at the address of the place of registration, the address of actual residence is indicated in brackets.

It is recommended to indicate the insurance number of an individual personal account (SNILS) for certificates filled out using the open source software "BK Reference".

Section 1. Information on income

36. When completing this section of the certificate, one should not be guided by the content of the term "income" as defined in article 41 Of the Tax Code Of the Russian Federation, since for the purpose of presenting information, "income" means any cash receipts of an employee (employee), citizen, his spouse (spouse), minor children in cash or non-cash that occurred in the reporting period. The income received, including at the main place of work, is indicated without deduction of personal income tax.

"Income" means any cash or non-cash receipts that took place in the reporting period

Income at the main place of work

37. This line shall indicate the income received by the employee (employee) in the state body (organization) in which he is filling a position during the period of information submission. The total amount of income contained in certificate No. 2-NDFL issued at the place of service (work) (column 5.1 "Total amount of income") is subject to the indication.

38. In the event that the filling of a public 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 at the previous place of service (work) is indicated in the line "other income ". In this case, the column "type of income" indicates previous place work.

Features of filling out this section by certain categories of persons

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

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

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

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

if the object of taxation is "income reduced by the amount of expenses", then the amount of income received for the tax period is indicated as "income", which must be indicated in the tax return for tax paid in connection with the application of the simplified tax system.

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

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

Income from teaching and research activities

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

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

Income from other creative activities

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

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

Income from deposits with banks and other credit institutions

45. This line shall indicate 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 term of the deposit and the frequency of interest accrual on it should be taken into account.

46. \u200b\u200bInformation on the availability of relevant bank accounts and deposits is indicated in section 4 of the certificate "Information on accounts with banks and other credit organizations".

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

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

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

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

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

51. Particular 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 submission of information. Due to the fact that as of December 31 of the reporting year the account was opened, but at the time of filling out the certificate, the account was closed, the credit institution may refuse to provide information regarding such an account.

Income from securities and interests in commercial organizations

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

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

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

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

Other income

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

So, for example, in the line other incomes can be indicated:

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 on the amount of additional payments made can be obtained from the territorial body of the Pension Fund of the Russian Federation at the location of the pension case or from the social protection bodies of the subject of the Russian Federation;

3) all types of benefits (benefits for temporary incapacity for work, for pregnancy and childbirth, lump sum women registered with medical institutions in the early stages of pregnancy, a lump sum at the birth of a child, a monthly childcare allowance, social allowance for burial, etc.), if these payments were not included in the 2-NDFL certificate issued at the place of service (work);

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

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

6) scholarship;

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

8) income received from the lease or other use of immovable property, vehicles, including income received from property transferred to trust management (trust);

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

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

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

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

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

14) interest on debt obligations;

15) funds received as a gift or inheritance;

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

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

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

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

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

21) the amount of full or partial compensation to employees and (or) members of their families, former employees who quit in connection with retirement due to disability or old age, disabled people, the cost of purchased vouchers, as well as the amount of full or partial compensation for vouchers for children who have not reached of an adult age, in the case of issuing cash instead of the presented vouchers without further submission of a report on their use, etc.;

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

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

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

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

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

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

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

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

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

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

32) other similar payments.

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

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

1) with business trips;

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

3) with compensation for expenses associated with relocation to another locality in the event of rotation and (or) transfer to another body, as well as with the lease (sub-lease) of residential premises by an employee appointed by rotation to a body located in another locality within the Russian Federation ;

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

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

6) with payment for utilities and other services, rental housing;

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

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

9) with reimbursement of expenses for professional development;

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

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

12) with the return of funds under a failed purchase and sale agreement.

Also, information about the funds received is not indicated:

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

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

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

16) as a refund of value added tax paid when shopping abroad, using Tax-free checks;

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

18) in the form of credits, loans. If the amount of the loan is equal to or exceeds 500,000 rubles, then this financial obligation is subject to indication in section 6.2 of the certificate.

The form of the certificate does not provide for the indication of goods, services received in kind

Section 2. Information about expenses

56. This section of the certificate is filled in only if, in the reporting period, an employee (employee), his wife (spouse) and minor children made a transaction (transactions) to acquire a land plot, other real estate object, a vehicle, securities, shares (shares participation, shares in the authorized (share) capital of organizations), and the amount of such a transaction or the total amount of transactions performed exceeds the total income of this person and his spouse for the last three years preceding the reporting period. For example, when submitting information in 2017, information on transactions completed in 2016 is reported.

Information on expenses is filled in only if the transaction amount exceeds the total income of the person and his / her spouse for the last 3 years preceding the reporting period

57. Citizens entering the service (work) do not fill in the section "Information on expenses".

58. When calculating the total income of an employee (employee) and his spouse (spouse), the income received by them for the three calendar years preceding the year of the transaction is summed up. For example, when presenting information about transactions made in 2016, the income of an employee (employee) and his spouse (spouse) received in 2013, 2014 and 2015 is summed up. The total income of an employee (employee) and his spouse (spouse) is calculated regardless of the position he is replacing within the three specified years, as well as regardless of the place of public service, employment (in the territory of the Russian Federation, abroad). The income of a minor child is not included in the calculation of total income.

59. If information on expenses is provided, for example, for 2016 and as of December 31, 2016 the employee (employee) was no longer married, then the calculation of the total income is carried out only on the basis of the employee's (employee's) income ... At the same time, the income of the former spouse of an employee (employee), a minor child may be indicated in the certificate as a source of receipt of funds at the expense of which the property was acquired. To confirm it, the certificates of the spouse, minor children, who presented themselves as an employee (employee) during the period of being married (for 2013, 2014, 2015), can be considered.

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

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

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

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

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

62. When filling in the column "Type of acquired property", for example, a land plot for running a personal subsidiary, country house, truck farming, gardening, individual garage or individual housing construction is indicated. For a real estate object it is recommended to indicate its location (address) and area. For a vehicle, it is recommended to indicate the type, make, model of the vehicle, and the year of manufacture. For securities, it is recommended to indicate the type of security, information about the person who issued it (for legal entities - name, organizational and legal form, location).

63. When filling out the column "Source of funds from which the property was acquired"

should indicate the name of the source of funds and the amount of income received for each of the sources.

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

2) income from other activities permitted by law;

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

4) accumulations for previous years;

5) inheritance;

8) mortgage;

9) other credit obligations;

10) income from the sale of property;

11) income from renting out property;

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

13) funds of maternity (family) capital;

14) other types of income.

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

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

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

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

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

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

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

In practice, there are cases when the period from the date of payment in full of funds in accordance with the equity participation agreement until the parties sign a deed of transfer or other document on the transfer of a shared construction object and its state registration can be more than a year. In this regard, information on the property obligations of the developer to a participant in shared construction, which, in accordance with the equity participation agreement, fulfilled obligations to pay the full cost of the object to be transferred, are subject to reflection in subsection 6.2 of the reference. After the person participating in the shared construction has carried out state registration of ownership of immovable property acquired on the basis of an equity participation agreement, information about this property shall be indicated in subsection 3.1 of the certificate;

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

3) purchase of securities. One (each) transaction of purchase and sale of securities should be considered an action resulting in the ownership of the corresponding securities purchased personally or through a representative (broker) within the established limit on the amount of transactions.

Section 3. Information about property

Subsection 3.1 Immovable property

68. The concept of real estate is established by Article 130 of the Civil Code of the Russian Federation. According to this article, immovable things (immovable property, real estate) include land plots, subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of unfinished construction ... Other property (for example - boreholes, power lines, communication lines, etc.) can also be classified as immovable things by law.

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

The concept of real estate is established by article 130 of the Civil Code of the Russian Federation

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

71. The directive also applies to immovable property received by way of inheritance (issued a certificate of the right to inheritance) or by a court decision (entered into force), the ownership of which is not registered in the prescribed manner (registration in Rosreestr has not been carried out).

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

Filling in the column "Type and name of property"

73. When specifying information on land plots, the type of land plot (share, share) is indicated: for individual garage, housing construction, country house, garden, backyard, vegetable garden and others. Wherein:

1) garden land plot - a land plot provided to a citizen or acquired by him for the cultivation of fruit, berry, vegetable, melon or other crops and potatoes, as well as for recreation;

2) a vegetable garden plot - a land plot provided to a citizen or acquired by him for the cultivation of berries, vegetables, melons and other crops and potatoes (with or without the right to erect a non-capital residential building and utility structures and structures, depending on the permitted use of the land plot, defined when zoning the territory);

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

74. In accordance with Article 2 of the Federal Law of July 7, 2003. No. 112-FZ "On personal subsidiary plots" by personal subsidiary plots is understood as a form of non-entrepreneurial activity in the production and processing of agricultural products. At the same time, a land plot within the boundaries of an inhabited locality (household plot) and a plot of land outside the boundaries of an inhabited locality (field land plot) can be used for running a personal subsidiary farm. The household land plot is used for the production of agricultural products, as well as for the construction of a residential building, industrial, household and other buildings, structures, structures in compliance with town planning regulations, construction, environmental, sanitary and hygienic, fire safety and other rules and regulations. The field land plot is used exclusively for the production of agricultural products without the right to erect buildings and structures 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 detached residential building with no more than three floors, intended for one family (Part 3 of Article 48 of the Urban Planning Code of the Russian Federation).

76. The land plot under an apartment building, as well as under overground or underground garage complexes, including multi-storey ones, is not subject to indication.

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

78. When filling out point 3 "Apartments", information about it is accordingly entered, for example, a 2-room apartment.

79. In line 4 "Garages" information on organized storage places for vehicles is indicated - "garage", "parking place" and others on the basis of a certificate of registration of ownership (another document of title). The land plot on which the garage is located, depending on the existence of a registered ownership right, is subject to indication in section 3.1 "Immovable property" or 6.1 "Immovable property in use".

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

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

82. When filling out a certificate for joint ownership, other persons who own the property (surname, name and patronymic of an individual or the name of an organization) are additionally indicated. For shared ownership, the share of the person whose property information is submitted is additionally indicated.

83. The location (address) of immovable property is indicated in accordance with the documents of title.

The address of the real estate is indicated in accordance with the documents of title

84. If the owner of the immovable property is an individual, then the following shall be indicated:

2) a constituent entity of the Russian Federation;

4) city, other inhabited locality (village, settlement, etc.);

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

6) the number of the house (ownership, site), building (structure), apartment.

85. If the immovable property is located abroad, then it is indicated:

1) the name of the state;

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

3) postal address.

86. The area of \u200b\u200bthe immovable property is indicated on the basis of documents of title. If real estate belongs to an employee (employee) on the basis of joint ownership (without defining shares) or shared ownership, the total area of \u200b\u200bthis object is indicated, and not the area of \u200b\u200bthe share.

87. Information about real estate owned by the right of common shared ownership in apartment building, is not subject to indication in the help.

Basis of acquisition and sources of funds

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

89. If the right to immovable property arose before the entry into force of the Federal Law of July 21, 1997 No. 122-FZ "On state registration of rights to immovable property and transactions with it", a certificate of state registration of ownership and / or an entry in the USRR in the manner prescribed by this Law, the existing documents of title are indicated, confirming the basis for the acquisition of ownership (for example, the resolution of the City Executive Committee N dated 03/15/1995, No. 1-345 / 95 on the transfer of real estate into ownership, etc.) ...

90. It is obligatory to indicate the correct, official name of the documents with the appropriate details, for example: Certificate of state registration of law 50 776723 dated March 17, 2010, Record in the Unified State Register of Legal Entities 50-50-23 / 092/2009069, sale and purchase agreement dated February 19, 2010 g, etc.

91. The obligation to provide information about the source of funds at the expense of which the property located outside the territory of the Russian Federation was acquired applies only to persons specified in part 1 of Article 2 of the Federal Law of May 7, 2013 No. 79-FZ "On the prohibition specific categories persons to open and have accounts (deposits), store cash and valuables in foreign banks located outside the territory of the Russian Federation ", namely for persons replacing (borrowing):

1) public office of the Russian Federation;

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

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

4) public offices of the constituent entities of the Russian Federation;

5) positions of the federal public service, the appointment and release from which are carried out by the President of the Russian Federation, the Government of the Russian Federation or The Attorney General Russian Federation;

6) positions of deputy heads federal bodies executive power;

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

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

9) deputies of representative bodies of municipal districts and urban districts, exercising their powers on a permanent basis, deputies filling positions in representative bodies of municipal districts and urban districts;

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

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

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

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

92. The obligation to provide information on the source of funds at the expense of which the real estate was acquired applies only to property located exclusively outside the territory of the Russian Federation.

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

Subsection 3.2 Vehicles

93. This subsection contains information about vehicles owned, regardless of when they were acquired, in which region of the Russian Federation or in which state they are registered. Vehicles handed over for use under a power of attorney, being stolen, pledged by a bank, completely unusable, removed from registration, etc., the owner of which is an employee (employee), his family members, are also subject to indication in the certificate ...

This subsection indicates information about vehicles owned, regardless of when they were purchased, in which region or in which state they are registered.

94. Changes in the registration data on the owner under the transactions aimed at alienation of registered vehicles are carried out on the basis of the application of the new owner (paragraph 6 of the Rules for the registration of motor vehicles and trailers to them in the State Security Inspectorate road traffic Of the Ministry of Internal Affairs of the Russian Federation, approved by order of the Ministry of Internal Affairs of the Russian Federation dated November 24, 2008 No. 1001 "On the procedure for registering vehicles" (as amended by 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 to an employee (employee), a member of his family (these persons were the owners of the vehicle), then it should be reflected in this subsection of the certificate. If on the reporting date the vehicle has already been alienated and registered in the name of the buyer, then in subsection 3.2 of the certificate it should not be reflected. In this case, section 1 of the certificate should indicate the income from the sale of the vehicle, including under the "trade-in" scheme.

96. When filling in the "Place of registration" column, the name of the internal affairs body that carried out the registration of the vehicle is indicated, for example, the Ministry of Defense of the State Traffic Safety Inspectorate of the TNRER No. 2 of the Main Directorate of the Ministry of Internal Affairs of Russia for Moscow, the OGIBDD of the Ministry of Internal Affairs of the Russian Federation "Shalinsky", the OGIBDD of the Ministry of Internal Affairs of the Russian Federation for the Novolyalinsky District , 3 dep. MOTOTRER STSI ATC for the Central Administrative District of Moscow, etc. The specified data are filled in according to the vehicle registration certificate.

97. A similar approach should be followed when indicating in this subsection water and air transport.

98. In line 7 "Other vehicles" trailers registered in accordance with the established procedure shall be indicated.

Section 4. Information on accounts with banks and other credit institutions

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

1) accounts containing funds belonging to an 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 client of the bank (including an individual investment score);

3) accounts opened during the existence of the USSR;

4) accounts opened for loan repayment;

5) plastic card accounts, for example, various types of social cards (social card of a Muscovite, social card of a student, social card of a student), plastic cards for enrolling pensions, credit cards;

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

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

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

100. In this section, information on accounts with banks and other credit institutions that are closed as of the reporting date is not indicated.

101. A special electoral account opened in accordance with Federal Law No. 67-FZ of June 12, 2002 "On Basic Guarantees of Electoral Rights and the Right to Participate in a Referendum of Citizens of the Russian Federation" is not subject to indication.

102. Information on plastic card accounts must be indicated even in cases of expiration of these cards (their blocking), if the account of this card has not been closed by a bank or other credit institution for written statement card holder.

Information on plastic card accounts must be specified even in cases of expiration of these cards

103. Information on the presence of an impersonal metal account (including the type of account and the metal in which it is opened) is also subject to the indication in this section of the certificate. Depersonalized metal account - an account opened by a credit institution for accounting for precious metals without specifying individual characteristics and carrying out operations to attract and place them (clause 2.7 of the Regulations on the performance of operations by credit institutions with precious metals on the territory of the Russian Federation and the procedure for conducting banking operations with precious metals, approved by the Central Bank of the Russian Federation of November 1, 1996, No. 50).

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

105. Information on the discount prices for refined precious metals established by the Central Bank of the Russian Federation is posted on its official website: http://www.cbr.ru/hdbase/?PrtId\u003dmetall base new. These accounting prices are used for accounting purposes in credit institutions.

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

Credit cards, cards with overdraft

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

108. Funds deposited by the holder on a credit card and not "written off" by the bank or credit institution before December 31 or another reporting date on account of the outstanding debt are indicated in the certificate as belonging to the holder, ie. positive balance.

109. The information about the card with overdraft is reflected in the same way. If the overdraft funds have been used, the balance on this account as of the reporting date is indicated as zero "0".

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

Account type and currency

111. The types of bank accounts are defined by the Instruction of the Bank of Russia No. 153-I dated May 30, 2014 "On opening and closing bank accounts, deposit accounts, deposit accounts".

112. According to this Instruction individuals the following types of accounts are opened (table No. 5):

Current accounts	Opened to individuals for performing transactions not related to entrepreneurial activity or private practice
	Opened, respectively, to individuals and legal entities for the accounting of funds placed with banks in order to receive income in the form of interest accrued on the amount of funds placed
Settlement accounts	Opened to legal entities that are not credit institutions, as well as individual entrepreneurs or to individuals who are engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation to carry out transactions related to entrepreneurial activity or private practice. Current accounts are opened for representative offices of credit institutions, as well as for non-profit organizations to carry out transactions related to achieving the goals for which non-profit organizations were created
Deposit accounts	Opened to the trustee to carry out operations related to the trust management activities
Special bank accounts, including special bank accounts of bank paying agent, bank payment subagent, paying agent, vendor, merchant bank account, clearing bank account, payment system guarantee fund account, nominal account, escrow account, collateral account, debtor's special bank account	Opened to legal entities, individuals, individual entrepreneurs, individuals engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, in the cases and in the manner established by the legislation of the Russian Federation for carrying out the operations of the corresponding type provided for by it
Deposit accounts of courts, service units bailiffs, law enforcement agencies, notaries	Open respectively to courts, divisions of the bailiff service, law enforcement, to notaries for crediting funds received in a temporary order, when they carry out 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 with a bank (other credit organization), the type of such an account, you should contact the bank or the relevant credit organization. Indicating the date of issue (reissue) of a plastic card is not allowed. The issuance of extracts from personal accounts and annexes to them to the bank's customers is carried out in the manner and terms provided for by the relevant agreement, on paper or in electronic form (via communication channels or using various media) (paragraph 24 of clause 2.1 of Part III of the Appendix to the Regulation Of the 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 account balance is indicated as of the reporting date. For accounts in foreign currency, the balance is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date. Information on the official exchange rates for a given date, set by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: http://www.cbr.ru/currency base / daily.aspx.

The account balance is indicated as of the reporting date

115. The column "The amount of funds received on the account" is filled in only if the total amount of funds received on the account for the reporting period exceeds the total income of the employee (employee)

and his spouse for the reporting period and two years preceding it. For example, when submitting information in 2017, the total amount of funds received to the account in 2016 is indicated if this amount exceeds the total income of the employee (employee) and his spouse (spouse) for 2014, 2015 and 2016. In this case, a statement of the cash flow on this account for the reporting period is attached to the certificate.

In this case, in this column, a special note should be made "Extract from _____ No. is attached on the sheet."

For persons specified in these Methodological Recommendations who are starting their labor activity for the first time, for example, after graduating from a higher educational institution, the column "The amount of funds received on the account" is often subject to completion due to insignificant income in previous years.

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

Liquidation of a credit institution

117. If, as of the reporting date, the account holder did not send an application to close the account to the liquidator and he did not receive a notice of closing the account, as well as no entry was made in the Unified State Register of Legal Entities about the state registration of the credit institution in connection with liquidation, the account is considered closed, therefore, information about it is subject to indication in this section of the Help.

118. Keeping One state register legal entities are carried out by the Federal Tax Service and its territorial bodies. In this regard, for information on making an entry in the specified register, you should contact the Federal Tax Service or its territorial body for the corresponding statement.

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

Section 5. Information on securities

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

Subsection 5.1. Shares 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", a share is an equity security securing the rights of its owner (shareholder) to receive part of the profit of a joint-stock company in the form of dividends, to participate in management of a joint-stock company and for a part of the property remaining after its liquidation. A share is a registered security.

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

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

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

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

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

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

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

Subsection 5.2. Other securities

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

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

126. Subsection 5.2 shall indicate all securities by type (bonds, bills of exchange and others), with the exception of shares specified in Subsection 5.1.

State certificate for maternal capital is not a security and is not subject to indication in subsection 5.2

127. Column "Total value" indicates the total value of securities of this type based on the cost of their acquisition (if it cannot be determined - on the basis of market value or par value). For liabilities denominated in foreign currency, the cost is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date. Information on the official exchange rates for a given date, established by the Central Bank of the Russian Federation, is posted on its official website: http: // www. cbr.ru/currency base / daily.aspx.

Section 6. Information on property obligations

Subsection 6.1. Real estate objects in use

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

129. When filling out this subsection, it is required to indicate only those real estate objects that are actually in the use of the 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 the properties owned by the other spouse, if he (she) does not actually use them.

Section 6 of the certificate indicates real estate that is in temporary use of an employee (employee), his spouse (spouse), minor children

130. This subsection must be filled in without fail by those employees (employees), their family members, who at the place of service or place of work (for example, in the corresponding constituent entity of the Russian Federation) have a temporary registration.

131. Including the indication is subject to information about the living quarters (house, apartment, room), non-residential premises, land, garage, etc .:

1) that does not belong to the employee (employee) or members of his family on the basis of the right of ownership or on the right of the employer, but in which the employee (employee), members of his family have a registration (permanent or temporary);

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

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

4) employed under social employment contracts;

5) that are in the final stage of construction and may be suitable for living or for use for their intended purpose, but not registered in the prescribed manner by the bodies of Rosreestr, i.e. without a certificate of ownership;

6) belonging to the right of inherited life-long possession of a land plot.

132. In this case, the total area of \u200b\u200bthe real estate object in use is indicated.

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

134. The column "Type of property" indicates the type of immovable property (land plot, residential building, summer residence, apartment, room, etc.).

135. The column "Type and terms of use" indicates the type of use (rent, free use, etc.) and the terms of use.

136. The column "Basis for use" indicates the basis for use (agreement, actual provision, etc.), as well as details (date, number) of the corresponding agreement or act.

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

138. If an immovable property is in shared ownership of an employee (employee) and his spouse, information that the employee (employee) uses a share of the immovable property owned by his spouse in subsection 6.1. are not entered.

At the same time, these ownership shares should be reflected in subsection 3.1. certificates of the employee (employee) and his wife.

Subsection 6.2. Financial time liabilities

139. This subsection indicates each urgent financial obligation at the reporting date in the amount equal to or exceeding RUB 500,000, the creditor or debtor of which is an employee (employee), his spouse, or a minor child.

140. In the column "Content of the obligation" the essence of the obligation (loan, credit and others) is indicated.

141. The column "Creditor (debtor)" indicates the second party to the obligation and its legal status in

this obligation (creditor or debtor), his last name, first name and patronymic (name of the legal entity), address.

For instance,

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

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

142. The column "Grounds for occurrence" indicates the basis for the occurrence of the obligation, as well as the details (date, number) of the corresponding agreement or act.

143. The column "Amount of the obligation / amount of the obligation as of the reporting date" shall indicate the amount of the principal liability (without the amount of interest) (ie the amount of the loan, debt) and the amount of the obligation (remaining outstanding debt) as of the reporting date. For liabilities denominated in foreign currency, the amount is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.

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

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

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

145. The column "Conditions of obligation" shall indicate the annual interest rate of the obligation, pledged in the security of the obligation, the property issued to secure the performance of the obligation of the guarantee and surety.

146. Among other things, the following shall be indicated:

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

2) financial lease agreement (leasing);

3) loan agreement;

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

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

6) obligations as a result of causing harm (financial);

7) obligations under the surety agreement (in the event that, as of the reporting date, the debtor does not fulfill or fulfills obligations to the creditor in an inappropriate manner and the relevant obligations have arisen from the surety);

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

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

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

147. Certain types of term liabilities of a financial nature:

1) participation in the shared construction of the property. Prior to receiving a certificate of state registration of a shared construction object, information on the obligations under the shared construction agreement as at the reporting date shall be reflected in this subsection. In this case, it does not matter whether a loan agreement was drawn up with a bank or other credit institution for payment under the specified agreement.

In practice, there are cases when the period from the date of payment in full of funds in accordance with the equity participation agreement until the parties sign a deed of transfer or other document on the transfer of a shared construction object and its state registration can be more than a year. In this regard, information on the property obligations of the developer as of the reporting date under the equity participation agreement in relation to a participant in shared construction, who, in accordance with the equity participation agreement, fulfilled the obligations to pay the full cost of an apartment in an apartment building, shall be reflected in subsection 6.2 of the reference. In this case, in column 3 of subsection 6.2 of the certificate, the second party of the obligation is indicated: the debtor, the name of the legal entity, the address of the organization with which the equity participation agreement is concluded, the remaining columns are also filled in in accordance with the equity participation agreement according to the links to this section of the certificate, while in the column "Content of the obligation" can be reflected that the funds were transferred to the developer in full.

A similar procedure applies to transactions for participation in the construction of a real estate object, for example, housing cooperatives, preliminary sales and purchase agreements and other forms of participation.

2) mortgage obligations in case of division of the loan amount between the spouses. According to clauses 4 and 5 of Article 9 of the Federal Law of July 16, 1998 No. 102-FZ "On Mortgage (Pledge of Real Estate)", the obligation secured by the mortgage must be named in the mortgage agreement with an indication of its amount, the basis of occurrence and the term of performance. In cases where this obligation is based on any agreement, the parties to this agreement, the date and place of its conclusion must be indicated. If the obligation secured by the mortgage is subject to performance in parts, the mortgage agreement must indicate the terms (frequency) of the corresponding payments and their amounts or conditions that allow determining these amounts.

Thus, if in the loan agreement on which the mortgage agreement is based, the loan amount is divided between the spouses, co-borrowers, then in this subsection, in column 5, each certificate (employee (employee) and his spouse (spouse)) should reflect the amount in accordance with this agreement. 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 indicate the co-borrowers.

Document overview

Clarified certain issues of presenting information on income, expenses, property and property obligations for 2016.

A list of persons obliged to submit this data is provided, the grounds and terms for submitting information are indicated. Please note that if it is impossible to submit information personally, they are sent by mail until midnight on the last day of the deadline.

If an employee holds positions in different organizations and the replacement of these positions entails the obligation to submit the specified data, he submits 2 certificates.

The circle of persons (family members) in respect of whom it is necessary to submit the named information has been determined. Various situations encountered in practice are described. Clarified the order of actions in case of impossibility to provide information regarding a family member.

Recommendations are given on how to fill out a certificate of income, expenses, property and property obligations, including with the help of special software "Inquiries BK" posted on the official website of the President of the Russian Federation and the Federal Portal of Civil Service and Management.

Explanations on how to fill in information about income by applicants for the position of a judge about property belonging to him by right of ownership and obligations of a property nature

METHODOLOGICAL RECOMMENDATIONS OF THE MINISTRY OF LABOR AND SOCIAL PROTECTION OF THE RUSSIAN FEDERATIONFOR SUBMISSION OF INFORMATIONON INCOME, EXPENSES, PROPERTY AND OBLIGATIONS OF A PROPERTY NATUREAND FILLING OUT THE APPROPRIATE REFERENCE FORM

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

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

1. Information on income, expenses, property and liabilities of a property nature (hereinafter - information) is submitted by persons filling positions, the exercise of powers for which entails the obligation to submit such information (hereinafter - employee (employee)), namely:

a) a person holding a public office of the Russian Federation, public office of a constituent entity of the Russian Federation, municipal office (to be filled on a permanent basis);

b) state and municipal employees filling positions included in the lists established by the regulatory legal acts of the Russian Federation;

c) employees of state corporations, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, other organizations created by the Russian Federation on the basis of federal laws, filling positions, the appointment and release from which are carried out by the President of the Russian Federation or the Government Of the Russian Federation, and positions included in the lists established by regulatory acts of funds, local regulatory acts of organizations;

d) employees of organizations created to fulfill the tasks assigned to federal state bodies, filling certain positions on the basis of an employment contract in these organizations, included in the lists established by federal state bodies.

1. Information on income, property and property obligations is submitted by a citizen applying for replacement (hereinafter referred to as a citizen):

a) public office of the Russian Federation, public office of a constituent entity of the Russian Federation, municipal office;

b) any position in the civil service;

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

d) positions in state corporations, the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Medical Insurance Fund, other organizations created by the Russian Federation on the basis of federal laws, the appointment and release from which is carried out by the President of the Russian Federation or the Government of the Russian Federation , and the position included in the lists established by the regulatory acts of funds, local regulatory acts of organizations;

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

Obligation to provide information

1. The legislation of the Russian Federation does not provide for the exemption of an employee (employee) from the obligation to provide information on income, expenses, property and liabilities of a property nature, including during the period of his being on vacation (annual paid leave, unpaid leave, care leave for a child and other leave stipulated by law), during a period of temporary disability or other period of non-performance of official duties.
2. If it is impossible to submit information personally to an employee (employee), it is recommended to send it to a state body, local government body, organization by mail.

Terms of submission of information

1. Citizens submit information when submitting documents for empowerment by office, appointment or election to office (before appointment to office, together with the main package of documents).
2. Employees (employees) submit information annually in the following terms:

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

b) no later than April 30 of the year following the reporting year (federal civil servants, 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 Compulsory Medical Insurance Fund, state corporations, other organizations created on the basis of federal laws, organizations created to fulfill the tasks assigned to federal state bodies).

1. Information can be submitted by an employee (employee) at any time, starting from January 1 of the year following the reporting year.
2. It is not recommended to postpone the submission of information until April, especially in the case of a planned long absence of an employee (employee), for example, leaving on a business trip or vacation.

Persons in respect of whom information is provided

1. Information is provided separately:

a) in relation to an employee (employee),

b) in relation to his spouse (spouse),

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

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

1. Reporting period and reporting date of submission of informationestablished for citizens and employees (workers) are different:

a) a citizen represents:

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

information about the property belonging to him, his spouse (spouse) and minor children on the right of ownership, and about property obligations as of the first day of the month preceding the month of submission of documents (as of the reporting date);

b) an employee (employee) presents annually:

information on their income and expenses, income and expenses of the spouse and minor children received in the calendar (reporting) year (from January 1 to December 31) preceding the year of submission of information;

information on property belonging to him, his spouse and minor children on the basis of ownership, and on property obligations as of the end of the reporting period (December 31 of the year preceding the year of submission of information).

Replacement of a specific position as of the reporting date as a basis for submitting information

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

a) the position replaced by him was included in the corresponding list of positions, and the employee (employee) himself filled the specified position;

b) the position temporarily replaced by him was included in the corresponding list of positions.

1. An employee (employee) does not submit information if he is appointed to a position included in the corresponding list of positions, or temporarily replaces the specified position after December 31 of the reporting year.

Determination of the circle of persons (family members) in respect of whom it is necessary to provide information

1. Information on income, expenses, property and liabilities of a property nature is presented taking into account the marital status in which the citizen, employee (employee) was located as of the reporting date.

Spouses

1. When deciding on the need to provide information regarding a spouse, one should take into account the provisions of Article 25 of the Family Code of the Russian Federation. According to this article, a marriage dissolved in a civil registry office is terminated from the date of the state registration of the dissolution of the marriage in the civil registration book, and in case of divorce in court - from the date the court decision enters into legal force.
2. A divorced marriage terminates from the date of entry into force of a court decision on divorce (and not on the day of such a decision).

The marriage was dissolved in the civil registry office (hereinafter - the registry office) in November 2014	information regarding the ex-spouse is not provided, because as of the reporting date (December 31, 2014) the employee (employee) was not married
The final decision on divorce was made by the court on December 12, 2014 and entered into force on January 12, 2015.	information regarding the former spouse is submitted, since the decision to dissolve the marriage comes into force after a month from the date of the final court decision. In the situation under consideration, the decision to dissolve the marriage entered into force on January 12, 2015. Thus, as of the reporting date (December 31, 2014), the employee (employee) was considered married.
The marriage was dissolved at the registry office in March 2015	information regarding the ex-spouse is provided because as of the reporting date (December 31, 2014) the employee (employee) was married
Example: a citizen in September 2014 submits information in connection with the submission of documents for appointment to a position. The reporting date is 1 August 2014
	information regarding the former spouse is not provided, because as of the reporting date (August 1, 2014) the citizen was not married
	information regarding the former spouse is provided because as of the reporting date (August 1, 2014) the citizen was married
The final decision on divorce was made by the court on July 4, 2014 and entered into force on August 4, 2014.	information regarding the former spouse is submitted, since the decision to dissolve the marriage comes into legal force after one month from the date of the final court decision. In the situation under consideration, the deadline expired on August 5, 2014. Thus, as of the reporting date (August 1, 2014), the citizen was considered married

Minor children

1. Article 60 of the Constitution of the Russian Federation establishes that a citizen of the Russian Federation can independently exercise their rights and obligations in full from the age of 18. Thus, a child is considered an adult when he or she reaches the age of 18.
2. When submitting information regarding minor children, it should be borne in mind that a person is considered to have reached a certain age on the day after his birthday.

Example: an employee (employee) submits information in 2015 (for the reporting 2014)
	information regarding the daughter is not provided, because as of the reporting date (December 31, 2014) the employee's (employee's) daughter was already 18 years old, she was an adult
	information regarding the daughter is provided because the daughter of an employee (employee) is considered to have reached the age of 18 on the day after her birthday, that is, January 1, 2015. Therefore, as of the reporting date (December 31, 2014) she was still a minor
Example: a citizen submits information in September 2014 in connection with an appointment to a position. The reporting date is 1 August 2014
	information regarding the son is not provided, since he was an adult and as of the reporting date (August 1, 2014) the son of a citizen is already 18 years old
	information regarding the son is provided because the son of a citizen is considered to have reached the age of 18 on the day after his birthday, that is, on August 2, 2014. Thus, as of the reporting date (August 1, 2014) he was still a minor
	information regarding the son is provided because as of the reporting date (August 1, 2014) the citizen's son is a minor

1. If it is impossible for objective reasons to provide information on income, expenses, property and liabilities of a property nature in relation to his spouse (spouse), his minor children, the employee (employee) should apply with the application provided for in paragraph three of subparagraph "b" of paragraph 1 of the Regulation on the procedure consideration by the Presidium of the Anti-Corruption Council under the President of the Russian Federation of issues related to compliance with the requirements for official (official) behavior of persons holding government positions of the Russian Federation and certain positions of the federal public service, and the settlement of conflicts of interest, as well as some requests from citizens approved by the Decree of the President Federation of February 25, 2011 No. 233 "On some issues of organizing the activities of the Presidium of the Council under the President of the Russian Federation on combating corruption", paragraph three of subparagraph "b" of paragraph 16 of the Regulations on Compliance Commissions requirements for the official conduct of federal civil servants and the settlement of conflicts of interest, approved by the Decree of the President of the Russian Federation of July 1, 2010 No. 821.
2. The application must be sent before the expiration of the period established for the submission by the employee (employee) of information on income, expenses, property and obligations of a property nature.

The application is submitted (table No. 3)

To the Office of the President of the Russian Federation on Anti-Corruption Issues	Persons holding government positions of the Russian Federation, positions of the federal civil service, positions in state corporations (companies), other organizations created on the basis of federal laws, individual positions on the basis of an employment contract in organizations created to perform tasks assigned to federal government bodies, the appointment and release from which are carried out by the President of the Russian Federation
To the Department of Civil Service and Personnel of the Government of the Russian Federation	Persons filling the positions of the federal public service, positions in state corporations (companies), other organizations created on the basis of federal laws, certain positions on the basis of an employment contract in organizations created to fulfill the tasks assigned to federal state bodies, the appointment and release of from which are carried out by the Government of the Russian Federation
To the human resources department of the federal state body for the prevention of corruption and other offenses	Individuals filling the positions of the federal civil service included in the lists established by the regulatory legal acts of the Russian Federation, certain positions on the basis of an employment contract in organizations created to fulfill the tasks assigned to federal state bodies (with the exception of positions for which the appointment and exemption from carried out by the President of the Russian Federation or the Government of the Russian Federation)
To the subdivision for the prevention of corruption and other offenses of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, a state corporation (company), another organization created on the basis of federal law	Persons filling positions included in the lists established by the regulations of funds, local regulations of state corporations (companies) and other organizations created on the basis of federal laws

1. For citizens, the law does not provide for the right to send a statement about the impossibility of submitting information regarding a spouse or minor children.

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

1. The form of a certificate of income, expenses, property and property obligations was approved by Decree of the President of the Russian Federation dated June 23, 2014 No. 460 "On approval of the form of a certificate of income, expenses, property and property obligations and amendments to some acts of the President of the Russian Federation. Federation "(hereinafter - reference).
2. Filling out the certificate with your own hand allows the possibility of filling it out on a personal computer (using text editors) or other printing devices, followed by certification with a personal signature on the title side of each sheet. At the same time, it is necessary to control the compliance of the completed form with the authentic text of the annex to the Decree of the President of the Russian Federation dated June 23, 2014 No. 460.

TITLE PAGE

1. When filling out the cover sheet of the certificate, it is recommended to pay attention to the following:

a) the surname, name and patronymic of a citizen, employee (employee) submitting information, is indicated (in the nominative, genitive, dative cases) in full, without abbreviations, in accordance with the identity document. If information is provided in relation to a family member, then his last name, first name and patronymic, indicated immediately after the type of relationship is underlined, are given in the genitive case. Surname, first name, patronymic, indicated after the words "about property belonging to", are given in the dative case;

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

c) the place of service (work) and the position held are indicated in accordance with the order of appointment and service contract (labor contract);

d) the address of the place of registration is indicated as of the date of submission of the certificate, based on an entry in the passport or other document confirming registration at the place of residence (name of the subject of the Russian Federation, district, city, other settlement, street, house and apartment number, postal code ). If there is a temporary registration, its address is indicated in brackets. In the absence of permanent registration, a temporary registration is indicated (according to the passport). If an employee (employee), citizen, member of his family does not live at the address of the place of registration, the address of actual residence is indicated in brackets.

SECTION 1. DATA ON INCOME

1. When filling out this section of the certificate, one should not be guided by the content of the term "income" as defined in Article 41 of the Tax Code of the Russian Federation, since in order to present information about income, expenses, property and liabilities of a property nature, "income" should be understood as any cash receipts of an employee ( employee), citizen, his spouse (spouse), minor children in cash or non-cash form that took place in the reporting period.

Income at the main place of work

1. This line indicates the income received by the employee (employee) in the state body (organization) in which he replaces the position during the period of information submission. The total amount of income contained in certificate No. 2-NDFL issued at the place of service (work) (column 5.1 "Total amount of income") is subject to indication.
2. In the event that the filling of a public 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 at the previous place of service (work) is indicated in the line "other income". In this case, the previous place of work is indicated in the column "type of income".

Income from teaching and research activities

1. This line indicates the amount of income from teaching activities (the amount of income contained in certificate No. 2-NDFL issued at the place of teaching) and income from scientific activities (income received as a result of concluded contracts for the implementation of R&D and the provision of paid services in the field of intellectual activity , from the publication of articles, textbooks and monographs, from the use of copyright or other related rights).
2. If the pedagogical or scientific activity was an activity at the main place of work (for example, the spouse of an employee (employee), a citizen, or the citizen himself worked as a teacher in an educational organization in the reporting period), then information on the income received from it should be indicated in the column "Income at the main place work ", and not in the column" Income from teaching and research. "

Income from other creative activities

1. This line indicates the amount of income received in different areas of creative activity (technical, artistic, journalistic, etc.), including income from the creation of literary works (their publication), photographic works for printing, works of architecture and design, works of sculpture, audiovisual works (video, television and film), musical works, fees for participation in filming, etc.
2. To be indicated in lines 2, 3, the amounts received in the form of grants provided to support science and education, culture and art in the Russian Federation from international and other organizations, in the form of international (and other) awards for outstanding achievements in the field of science and technology, literature and art, education, culture, etc.

Income from deposits with banks and other credit institutions

1. This line indicates the total amount of income received in the reporting period in the form of interest on any deposits in banks and other credit institutions, regardless of the type and currency of the deposit.
2. Income from deposits closed in the reporting period is also subject to indication.
3. Information on the availability of relevant bank accounts and deposits is indicated in section 4 of the reference “Information on accounts with banks and other credit institutions”.
4. Income received in foreign currency is indicated in rubles at the exchange rate of the Bank of Russia on the date of receipt of the income. Information on the official exchange rates for a given date, set by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: http://www.cbr.ru/currency_base/daily.aspx.
5. It is not recommended to carry out any independent calculations, since various errors are likely to occur.
6. Particular attention should be paid to the storage of documents related to accounts with a bank or other credit institution, closed from the reporting date to the date of submission of information. Due to the fact that as of December 31 of the reporting year the account was opened, but at the time of filling out the certificate, the account was closed, the credit institution may refuse to provide information regarding such an account.

Income from securities and interests in commercial organizations

1. This line shall indicate the amount of income from securities and shares of participation in commercial organizations, including:

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

b) interest received from Russian individual entrepreneurs and (or) a foreign organization in connection with the activities of its separate subdivision in the Russian Federation on cash deposits and debt obligations;

c) income from operations with securities, which is expressed in the amount of the financial result. Zero or negative income (zero or negative financial result) is not indicated in the certificate. The securities themselves are indicated in section 5 of the certificate "Information on securities" (if, as of the reporting date, an employee (employee), a member of his family possessed such securities).

Other income

1. This line contains income that was not reflected above in lines 1-5. So, for example, in the line other income can be indicated:

a) pension;

b) 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 on the amount of additional payments made can be obtained from the territorial body of the Pension Fund of the Russian Federation at the location of the pension file or from the social protection bodies of the subject of the Russian Federation;

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

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

e) alimony;

f) scholarship;

g) a one-time subsidy for the purchase of residential premises (if in the reporting period funds were transferred from account No. 40302 to the seller's account) and other similar payments, for example, funds received by a participant in the accumulation and mortgage system of housing provision for military personnel;

h) income received from the lease or other use of property, including income received from property transferred to trust (trust);

i) income from the sale of real estate and other property. In this case, the type and address of the sold real estate, the type and brand of the sold vehicle may be indicated (including in the case of offsetting the cost of the old vehicle into the cost when buying a new one);

j) income received from the use of vehicles;

k) income from the sale of securities and participation interests in commercial organizations. In this case, the type of security, the person who issued it, the amount sold, the name of the organization and the number of shares sold or the size of the participation share, etc .;

l) income from part-time employment contracts. In this case, it is recommended to indicate the name and legal address of the organization from which the income was received;

m) remuneration under civil law contracts (unless this income is already indicated in paragraph 2 of this section of the certificate). In this case, it is recommended to indicate the name and legal address of the organization from which the income was received;

n) income received from the use of pipelines, power transmission lines (power transmission lines), fiber-optic and (or) wireless communication lines, other means of communication, including computer networks;

o) funds received as a gift or inheritance;

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

c) reimbursement of expenses for professional development;

r) payments related to death (death) paid to heirs;

s) insurance payments upon the occurrence of an insured event;

t) payments related to dismissal (compensation for unused vacation, the amount of payments of average monthly wages, severance pay, etc.), if these payments were not included in the 2-NDFL certificate at the place of service (work);

u) remuneration to donors for donated blood, its components (and other assistance), subject to donation;

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

w) the amount of full or partial compensation to their employees and (or) members of their families, former employees who quit in connection with retirement due to disability or old age, disabled people, the cost of purchased vouchers, as well as the amount of full or partial compensation for vouchers for children, not those who have reached the age of majority, in the case of issuing cash instead of the presented vouchers without further submission of a report on their use, etc.;

w) winnings in lotteries, sweepstakes, contests and other games.

1. The form of the certificate does not provide for the indication of goods, services received in kind.
2. Subject to anti-corruption objectives in line 6 "Other income" is not indicatedinformation on funds related to reimbursement of expenses related to:

a) with business trips;

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

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

d) with the purchase of travel documents for the performance of official (official) duties.

Also, information about the funds received is not indicated:

e) in the form of social, property tax deduction;

f) from participation in the pension co-financing program (income received from the investment of funds aimed at the formation of the funded part of the labor pension in a non-state pension fund, as well as from participation in the pension co-financing program);

g) from the sale of various types of certificates (gift cards);

h) as bonus points ("cashback service"), bonuses on accumulative discount cards accrued by banks and other organizations for using their services.

SECTION 2. COST INFORMATION

1. This Help Section filled only if, in the reporting period, an employee (employee), his spouse (spouse) and minor children made a transaction (transactions) to acquire a land plot, another real estate object, a vehicle, securities, shares (participatory interests, shares in statutory (reserve ) capital of organizations), and the amount of such a transaction or the total amount of transactions performed exceeds the total income of this person and his wife (spouse) for the last three years preceding the reporting period. For example, when submitting information in 2015, information is provided on transactions completed in 2014.
2. When calculating the total income of an employee (employee) and his spouse (spouse), the income received by them for the three calendar years preceding the year of the transaction is summed up. For example, when presenting information about transactions made in 2014, the income of an employee (employee) and his spouse (spouse) received in 2011, 2012 and 2013 is summed up. The total income of an employee (employee) and his spouse (spouse) is calculated regardless of the position he is replacing within the three specified years, as well as regardless of the place of public service, employment (in the territory of the Russian Federation, abroad).
3. If information on expenses is presented, for example, for 2014 and as of December 31, 2014 the employee (employee) was not married, then the calculation of the total income is based on the employee's (employee's) income only. At the same time, the income of the former spouse of the employee (employee) may be indicated in the certificate as a source of receipt of funds at the expense of which the property was acquired. To confirm it, certificates of income of the spouse (spouse), which were presented by the employee (employee) during the period of being married (for 2011, 2012, 2013), can be considered.
4. The use of funds provided by the state for the acquisition of an immovable property (for example, a one-time subsidy for the acquisition of residential premises, funds received by a participant in the accumulative mortgage system of housing provision for military personnel) does not relieve the employee (employee), his spouse from the obligation to provide information on expenses (provided that the transaction was completed in the reporting period and the amount of the transaction or the total amount of transactions performed exceeds the income of the employee (employee) and his spouse (spouse) for the last three years preceding the transaction).
5. This section not filled in the following cases:

a) the citizen submits information in connection with the appointment to the position;

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

c) a land plot, another real estate object, a vehicle, securities, shares (participation interest, share in the authorized (joint) capital of the organization) was acquired as a result of a gratuitous transaction (inheritance, donation). Moreover, such property is reflected in the corresponding subsections and sections of the reference.

1. When filling out the column “ Type of property acquired»Indicates, for example, a land plot provided for running a personal subsidiary, summer cottage, truck farming, gardening, individual garage or individual housing construction. For a real estate object, it is recommended to indicate its location (address) and area. It is recommended to indicate the type, make, model of the vehicle, and the year of manufacture for a vehicle. For securities, it is recommended to indicate the type of security, information about the person who issued it (for legal entities - name, organizational and legal form, location).
2. When filling out the column “ The source of funds from which the property was acquired» it is recommended to take into account that there may be several sources of funds from which the property was acquired, for example:

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

b) income from other activities permitted by law;

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

d) accumulations for previous years;

e) inheritance;

h) mortgage;

i) other credit obligations;

j) income from the sale of property;

k) income from renting out property;

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

m) funds of maternity (family) capital.

1. In this case, an employee (employee) in a free form can clarify the circumstances of receiving income and the amounts received from this source. For example, for income from other paid activities (in addition to the main place of work), organizations where the person worked part-time can be indicated; for the inheritance, the person from whom it was received may be indicated; for a mortgage, the organization with which the mortgage agreement was concluded and the details of such an agreement may be indicated.
2. Submission of documents confirming the sources of funds receipt is not provided.
3. As "Grounds for the acquisition of property" the details of the certificate of state registration of ownership of real estate are indicated, and in the case of acquiring other property (for example, a vehicle, securities) - the name and details of the document that is the legal basis for the emergence of ownership.

A copy of the above document is attached to the reference.

1. Features of filling out the section "Information on expenses":

a) the acquisition of real estate through participation in shared construction. Information about an object of shared construction, in respect of which an agreement for participation in shared construction is concluded, is reflected in the information on expenses after registration of ownership of this property and if the value of this property exceeds the total income of an employee (employee) and his wife (spouse) for the last three years preceding the transaction. For example, if the ownership of real estate was registered in 2014, then information on expenses is reflected in the certificate for 2014.

Prior to obtaining a certificate of state registration of ownership of a shared construction object, information on the obligations under the shared construction agreement as at the reporting date shall be reflected in subsection 6.2 "Time-bound financial obligations" of the certificate. In this case, it does not matter whether a loan agreement was drawn up with a bank or other credit institution for payment under the specified agreement.

In practice, there are cases when the period from the date of payment in full of funds in accordance with the equity participation agreement until the parties sign a deed of transfer or other document on the transfer of a shared construction object and its state registration can be more than a year. In this regard, information on the property obligations of the developer to a participant in shared construction, which, in accordance with the equity participation agreement, fulfilled the obligations to pay the full cost of an apartment in an apartment building as of the reporting date, shall be reflected in subsection 6.2 of the certificate.

It should also be borne in mind that after a person who is a participant in shared construction receives a certificate of state registration of ownership of real estate acquired on the basis of an equity participation agreement, information about this property must be indicated in subsection 3.1 of the certificate;

b) the acquisition of real estate through participation in a cooperative. The obligation to provide information on expenses arises if a person has made a transaction for the acquisition of immovable property under a share purchase and sale agreement, having paid the full value of the share, and if the amount of the transaction exceeds the income of an employee (employee) and his spouse (spouse) for the last three years, previous year in which the ownership of the said property was acquired;

c) purchase of securities. One (each) transaction of purchase and sale of securities should be considered an action that results in the ownership of the corresponding securities purchased personally or through a representative (broker) within the established limit on the amount of transactions.

SECTION 3. PROPERTY DETAILS

Subsection 3.1 Immovable property

1. The concept of real estate is established by Article 130 of the Civil Code of the Russian Federation. According to this article, immovable things (immovable property, real estate) include land plots, subsoil plots and everything that is firmly connected with the land, that is, objects, the movement of which is impossible without disproportionate damage to their purpose, including buildings, structures, objects of unfinished construction ... In this case, real estate also includes air and air subject to state registration. sea \u200b\u200bvessels, inland navigation vessels, space objects. Other property may also be classified as immovable by law.
2. When filling out this subsection, all real estate objects belonging to an employee (employee), a family member on the right of ownership are indicated, regardless of when they were acquired, in which region of the Russian Federation or in which state they are registered.

Filling in the column "Type and name of property"

1. When specifying information about land plots the type of land plot (share, share) is indicated: for individual housing construction, dacha, garden, backyard, vegetable garden and others. Wherein:

a) garden land plot - a land plot provided to a citizen or acquired by him for the cultivation of fruit, berry, vegetable, melon or other agricultural crops and potatoes, as well as for recreation;

b) a vegetable garden plot - a land plot provided to a citizen or acquired by him for the cultivation of berries, vegetables, melons and other crops and potatoes (with or without the right to erect a non-capital residential building and utility structures and structures, depending on the permitted use of the land plot, defined when zoning the territory);

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

1. In accordance with article 2 of the Federal Law of July 7, 2003 No. 112-FZ "On personal subsidiary plots", personal subsidiary plots are understood as a form of non-entrepreneurial activity in the production and processing of agricultural products. At the same time, a land plot within the boundaries of an inhabited locality (household plot) and a plot of land outside the boundaries of an inhabited locality (field plot) can be used for running a personal subsidiary farm. The household land plot is used for the production of agricultural products, as well as for the construction of a residential building, industrial, household and other buildings, structures, structures in compliance with town planning regulations, construction, environmental, sanitary and hygienic, fire safety and other rules and regulations. The field land plot is used exclusively for the production of agricultural products without the right to erect buildings and structures on it.
2. With regard to land plots for individual housing construction, it should be borne in mind that the object of individual housing construction is a detached residential building with no more than three floors, intended for one family to live (Part 3 of Article 48 of the Town Planning Code of the Russian Federation).
3. In subsection 3.1 of the reference, the land plot under the apartment building is not subject to indication.
4. If owned residential, country or garden house, which are indicated in clause 2 of this section, the corresponding land plot on which it is located (for individual housing construction, summer cottage or garden) must be indicated.
5. When filling in line 3 " Apartments»Accordingly, information about it is entered, for example, a 2-room apartment.
6. On line 4 “ Garages”Indicates information about organized storage places for vehicles -“ garage ”,“ parking space ”and others on the basis of a certificate of registration of ownership (another document of title).
7. In the graph "Type of property" the type of property ownership is indicated (individual, common joint, common share).
8. In accordance with the Civil Code of the Russian Federation, property belongs to persons on the basis of the right of common ownership if it is owned by two or more persons. In this case, the property can be in common ownership with the determination of the share of each of the owners in the ownership right (shared ownership) or without determining such shares (joint ownership).
9. When filling out a certificate for joint ownership, other persons who own the property are additionally indicated (last name, first name and patronymic of an individual or the name of an organization). For shared ownership, the share of the person whose property information is submitted is additionally indicated.
10. Location (address) real estate is indicated according to the documents of title.
11. If the copyright holder of the immovable property is an individual, then it is indicated:

a) index;

b) the subject of the Russian Federation;

d) city, other inhabited locality (village, settlement, etc.);

e) street (avenue, lane, etc.);

f) the number of the house (ownership, plot), building (structure), apartment.

1. If the property is located abroad, then it is indicated:

a) the name of the state;

b) settlement (another unit of administrative-territorial division);

c) postal address.

1. Square the real estate object is indicated on the basis of documents of title. If the real estate belongs to an employee (employee) on the basis of joint ownership (without defining shares) or shared ownership, the total area of \u200b\u200bthis real estate is indicated, and not the area of \u200b\u200bthe share.

Basis of acquisition and sources of funds

1. For each immovable property, the basis for the acquisition is indicated, that is, the details of the certificate of state registration of ownership or a document that is the legal basis for the emergence of ownership.
2. Obligation to provide information about source of funds, at the expense of which the property located outside the territory of the Russian Federation was acquired, applies only to the persons specified in part 1 of Article 2 of the Federal Law of May 7, 2013 No. 79-FZ "On the prohibition of certain categories of persons to open and have accounts (deposits) , keep cash and valuables in foreign banks located outside the territory of the Russian Federation ", namely:

persons replacing (occupying):

a) public office of the Russian Federation;

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

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

d) public office of the constituent entities of the Russian Federation;

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

f) positions of deputy heads of federal executive bodies;

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

h) positions of heads of city districts, heads of municipal districts;

the spouse and minor children of the persons specified in subparagraphs "a" - "h" of this paragraph;

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

other persons in cases stipulated by federal laws.

Subsection 3.2. Vehicles

1. This subsection contains information about vehicles owned, regardless of when they were acquired, in which region of the Russian Federation or in which state they are registered. Vehicles transferred for use under a power of attorney, being stolen, pledged by a bank, completely unusable, removed from registration, disposed of, etc., owned by an employee (employee), his family members, are also subject to indication in the help.
2. Changes in the registration data on the owner of transactions aimed at alienation of registered vehicles are carried out on the basis of an application by the new owner (clause 6 of the Rules for the registration of motor vehicles and trailers for them in the State Traffic Safety Inspectorate of the Ministry of Internal Affairs of the Russian Federation, approved by order of the Ministry Internal Affairs of the Russian Federation dated November 24, 2008 No. 1001 "On the procedure for registering vehicles" (as amended by order of the Ministry of Internal Affairs of Russia dated August 7, 2013 No. 605).
3. If the vehicle, as of the reporting date, was registered to an employee (employee), a member of his family (these persons were the owners of the vehicle), then it should be reflected in this subsection of the certificate. If on the reporting date the vehicle has already been alienated and registered in the name of the buyer, then in subsection 3.2 of the certificate it should not be reflected.
4. When filling out the column "Place of registration" the name of the internal affairs body that carried out the registration of the vehicle is indicated, for example, the Ministry of Internal Affairs of the Ministry of Internal Affairs of the Russian Federation TNRER No. 2 of the Main Directorate of the Ministry of Internal Affairs of Russia for Moscow, the OGIBDD of the Ministry of Internal Affairs of the Russian Federation "Shalinsky" MOTOTRER STSI ATC for the Central Administrative District of Moscow, etc. The specified data are filled in according to the vehicle registration certificate.

SECTION 4. DETAILS ON ACCOUNTS IN BANKS AND OTHER CREDIT ORGANIZATIONS

1. This section of the certificate reflects both the accounts opened by the employee (employee), a member of his family who is a client of the bank, and the accounts that contain funds 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 client of the bank.
2. Information on the presence of an impersonal metal account (including the type of account and the metal in which it is opened) is also subject to the indication in this section of the certificate. Depersonalized metal account - an account opened by a credit institution for accounting for precious metals without specifying individual characteristics and carrying out operations to attract and place them (clause 2.7 of the Regulations on the performance of operations by credit institutions with precious metals on the territory of the Russian Federation and the procedure for conducting banking operations with precious metals, approved by the Central Bank of the Russian Federation of November 1, 1996, No. 50).
3. The reflection of grams of precious metal in the ruble equivalent is carried out similarly to accounts opened in foreign currency. The balance on the unallocated metal account is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.
4. Information on the discount prices for refined precious metals set by the Central Bank of the Russian Federation is available on its official website: http://www.cbr.ru/hd_base/?PrtId\u003dmetall_base_new. (These accounting prices are used for accounting purposes in credit institutions).
5. Employees (employees) who are holders of salary cards indicate them in this section, reflecting, respectively, the name and address of the bank or other credit institution, the type and currency of the account, the date of opening the account and the balance on the card as of December 31 of the reporting year. The payroll card account is usually current. However, if the agreement with the bank provides for the accrual of interest on the funds on the salary card, then the account of such a salary card is a deposit account.

Credit cards, cards with overdraft

1. If you have a credit card, the relevant data (name and address of the bank or other credit organization, type and currency of the account, date of opening the account) are indicated in section 4 and are reflected in the certificate of the person for whom the loan agreement is drawn up. Given that the funds on a credit card reflect the obligations of its holder to the credit institution, and not the amount on the account, the column "account balance" indicates zero "0".
2. The information about the card with overdraft is displayed in the same way. If the overdraft funds have been used, the balance on this account as of the reporting date is indicated as zero “0”.
3. If the debt on a credit card or overdraft is more than 500 thousand rubles, then the obligation of a financial nature that has arisen in this regard must be indicated in subsection 6.2 of the certificate.

Account type and currency

1. The types of bank accounts are defined by the instruction of the Bank of Russia dated May 30, 2014 No. 153-I "On opening and closing bank accounts, deposit accounts, deposit accounts".
2. According to this Instruction, the following types of accounts are opened for individuals (table No. 4):

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

1. To obtain reliable information about the date of opening an account with a bank (other credit organization), the type of such an account, you should contact the bank or the relevant credit organization.
2. The issuance of extracts from personal accounts and attachments to them to the bank's clients is carried out in the manner and terms provided for by the relevant agreement, on paper or in electronic form (via communication channels or using various media) (paragraph 24 of clause 2.1 of Part III of the Appendix to the Regulation Of the Central Bank of the Russian Federation of July 16, 2012 No. 385-P "On the rules of accounting in credit institutions located on the territory of the Russian Federation").
3. Account balance is indicated as of the reporting date. For accounts in foreign currency, the balance is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date. Information on the official exchange rates for a given date, set by the Central Bank of the Russian Federation, is available on the official website of the Bank of Russia at: http://www.cbr.ru/currency_base/daily.aspx.
4. Count "The amount of funds received on the account" filled in only if the total amount of cash receipts to the account for the reporting period exceeds the total income of the employee (employee) and his wife (spouse) for the reporting period and two years preceding it. For example, when submitting information in 2015, the total amount of funds received to the account in 2014 is indicated if this amount exceeds the total income of the employee (employee) and his spouse (spouse) for 2012, 2013 and 2014. In this case, a statement of the cash flow on this account for the reporting period is attached to the certificate. In this case, in this column, a special note should be made "Extract from _______

No. is attached on the sheet. "

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

Liquidation of a credit institution

1. If, as of the reporting date, the account owner did not send an application to close the account to the bankruptcy administrator and he did not receive a notice of closing the account, and also an entry on the state registration of the credit organization in connection with liquidation was not made in the Unified State Register of Legal Entities, the account is not considered closed , therefore, information about it should be indicated in this section of the Help.
2. The Unified State Register of Legal Entities is maintained by the Federal Tax Service and its territorial bodies. In this regard, in order to obtain information on making an entry in the Register, you should contact the Federal Tax Service or its territorial body for an appropriate extract.
3. In this section invoices are not specifiedrelated to payments for mobile services, housing and communal services through the use of remote banking technologies, brokerage accounts, information on participation in the program of state co-financing of pensions, operating in accordance with Federal Law No. 56-FZ dated April 30, 2008 "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings ”, as well as information about the placement of funds in various electronic payment systems, for example,“ Yandex money ”,“ Qiwi wallet ”, etc.

SECTION 5. SECURITIES INFORMATION

1. This section contains information about the securities held. Income from existing securities is indicated in section 1 “Information on income” (line 5 “Income from securities and interests in commercial organizations”).

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

1. In accordance with Federal Law No. 39-FZ of April 22, 1996 "On the Securities Market", a share is an equity security that secures the rights of its owner (shareholder) to receive part of the profit of a joint-stock company in the form of dividends, to participate in the management of a joint-stock company. society and part of the property remaining after its liquidation. A share is a registered security.
2. In the column " Name and legal form of the organization»Indicate the full or abbreviated official name of the organization and its organizational and legal form (joint stock company, limited liability company, partnership, production cooperative, fund and others).
3. {!LANG-acaeddfa11a7436c44ba82586209cef2!}{!LANG-68e45e08e5dc94c7c39c8c42421da63f!}
4. {!LANG-348599c2e007cbd4c7aef5c9208b80b3!} {!LANG-9843453282a10739bb5edb9f7d2d6551!}

{!LANG-ca647db87ed34aae98a9bf06ffc334d8!}

1. {!LANG-5d55dfd4950b2faa8ec30899ff74ebed!}
2. {!LANG-89b9202d47fd71246b651a0677ce1552!}
3. In the column " {!LANG-f38a47d4a835e640bd76aec9206e67f5!}{!LANG-9cdf9ce59c13792656a7a187730d9e3b!}

{!LANG-699f3442ce35b8a60bc9513c54b6a68c!}

{!LANG-d64ba533531c2e08d55e7e935d9e5b3b!}

1. {!LANG-2bc856ba4fb1242d8b00d7428798d55c!}

{!LANG-13b4e16474a4a5c58505b61b81b2cb83!}

{!LANG-5658c5c4edc2e0ff5913742c426fb549!}

{!LANG-ad08498b395f867ae71c3bc91fe6fe30!}

{!LANG-6e10673aafc202c4d64f79e74de34ee4!}

1. {!LANG-76f469d34da8932886ccad0b1af7148a!}
2. {!LANG-83c869eebb00b9f73fc946de72ee9506!}
3. {!LANG-2942129646feabdfd8e8c87f8ba2c018!}
4. In the column " {!LANG-617b633388b14ade5844de05eaade919!}{!LANG-fba7e7232bac6568e3fe77ea3909f933!}
5. In the column " {!LANG-f49b1ce9c0b7db9a3cc6186b4d0c78f3!}{!LANG-bef0bf0f4e2867a1bea1563eadbc6f59!}
6. In the column " {!LANG-d21715538f36deea5350aaf40f4338e3!}{!LANG-63e22308d90267c8c4f372b99e6a016d!}
7. {!LANG-f0afed175f65497d2c855256c3b186d4!} {!LANG-ed1aca42ee51829f8ec11a913828bfcf!}{!LANG-464f6b8ceb6862e8b1dda1be3077d511!}
8. {!LANG-9b67dcc7f014d4fcfcf0ef02eafa51ed!}

{!LANG-0624b4e6ec3780b0d8f19619dd5faa65!}

1. {!LANG-6eabbd2056877e9380dee4e3c1d8108a!} {!LANG-afd40401c4b7fbcc429b9527c8cb497f!}{!LANG-7784a298c37246f87793a4d27587db68!}
2. In the column " {!LANG-c6cbaaf0b8ffa3213ae7f24f234727b8!}{!LANG-b812554aeeac66f62c886d2e5fa8da25!}
3. In the column " {!LANG-4d5c790adbdc3656e2b0a2c183f909d7!}{!LANG-9d87e1c4163f8cd6c0acd8b5d0865a74!}

For instance,

{!LANG-fcf0dbb122cb15538bbf3ebd4c84732c!}

{!LANG-8952ad96199ad1063b8a2752305ae305!}

1. In the column " {!LANG-ae1ed7fa13f92c7750bfb0c542df77ba!}{!LANG-cb5ae3d64e08c896cda646d6c2be012d!}
2. In the column " {!LANG-f725aca87f8fd2cc30cd2ec806195617!}{!LANG-0c530ea010252cb79b6403af4c0fce9b!}
3. In the column " {!LANG-7e573cfffb8ac48e91831a0c824c46e4!}{!LANG-e3251a30b64e6e1641027657c20ee53d!}
4. {!LANG-7bd6f30e72f352a2f915e906cda5273c!}

{!LANG-72ba74adb34b8eaae80c0e6fe3e4dccb!}

{!LANG-59a0fbcfd047e4597abc0eeebd33f0cb!}

{!LANG-acf4852d34bd026eb4d788507487215d!}

{!LANG-7b23e117f204019347aa87fe961f4e69!}

{!LANG-1a548bc01a22b3be298fc1b0ba7dc691!}

1. {!LANG-9f05160285dea826f090e1ba3a382586!}:

{!LANG-72e84b57f6408ff5be54b7913beb3118!} {!LANG-420046d9f21746ca98ad5b3d09e5b294!}

{!LANG-a6032807425eda0c99c65c8b3e66439b!}

{!LANG-66d90fbc4433dd925dbbe92c14febd72!}

{!LANG-525e863bc35ecb09d769642e11b05c5f!}

{!LANG-40c0e5765ddb8204674cf0bc6ee1fe03!}

Thus, if in the loan agreement on which the mortgage agreement is based, the loan amount is divided between the spouses, co-borrowers, then in this subsection, in column 5, each certificate (employee (employee) and his spouse (spouse)) should reflect the amount in accordance with this agreement. 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 indicate the co-borrowers.