The deadline for submitting information on the income of civil servants. Information materials on the issue of providing information about income, property and property obligations. What information is included in the information

27.05.2021

In N 2 of the magazine "Personnel Department of a budgetary institution" for 2009, an article "Changes in anti-corruption legislation" was published, which examined the innovations introduced by Law N 273-FZ * (1). In continuation of this topic, in this article we will consider the changes made by the latest decrees of the President of the Russian Federation. They need to know the personnel service of institutions.

According to clause 8 of Law N 273-FZ, a citizen applying for a civil service position included in the list established by the regulatory legal acts of the Russian Federation, as well as an employee replacing a civil service position included in the list established by the regulatory legal acts of the Russian Federation, are required to provide a representative employer (employer) information on their income, property and property obligations and on income, property and property obligations of their spouse (spouse) and minor children (hereinafter referred to as income information). The procedure for providing the specified information is established by federal laws and other regulatory legal acts of the Russian Federation.
List of positions of the federal civil service, upon appointment to which citizens and upon the replacement of which federal civil servants are required to provide information on income, approved by Decree of the President of the Russian Federation N 557 * (2). This List includes:
- positions of the federal state civil service, which are assigned to the highest group of positions;
- senior positions in the military service (Ministry of Internal Affairs, Ministry of Emergency Situations, Ministry of Defense, FSB, FCS, Prosecutor's Office of the Russian Federation) and other positions, appointment to and dismissal from which is carried out by the President of the Russian Federation or the Government of the Russian Federation;
- other positions of the federal civil service, the replacement of which is associated with corruption risks (these positions must be approved by the heads of federal state bodies before 09/01/2009 (clause "a" clause 2 of Presidential Decree N 557)).
Decree of the President of the Russian Federation N 557 also states that the bodies state power subjects of the Russian Federation and local self-government bodies must determine the positions of the state civil service of the subjects of the Russian Federation and the positions of the municipal service, upon appointment to which citizens and upon replacement of which civil servants of the subjects of the Russian Federation and municipal employees are required to provide information on income before September 1, 2009.
Also, in connection with the implementation of clause 8 of Law N 273-FZ, Decree of the President of the Russian Federation N 559 * (3) approved the Regulation on the provision of information on the income of federal civil servants and the forms of certificates of income, property and obligations of a property nature:
- a citizen applying for a position in the federal public service;
- spouse (spouse) and minor children of a citizen applying for a position in the federal public service;
- a federal civil servant;
- spouse (spouse) and minor children of a federal civil servant.
These references contain the following sections.
Section 1: information on income is indicated - for the main type of activity, from pedagogical activity, from scientific activity, from deposits in banks and other credit organizations (income received in foreign currency is indicated in rubles at the exchange rate of the Bank of Russia on the date of receipt of income), from securities and shares in commercial organizations and other types (pensions, benefits).
Section 2: information on real estate - land plots (in this case, it is necessary to indicate the type of land plot (share, share): for individual housing construction, country, garden, homestead, garden, etc.), residential houses, apartments (the type of ownership is indicated ( individual, common); for joint ownership, other persons (full name or name) who own the property are indicated; for shared ownership - the share of a citizen applying for a position in the federal public service who provides information), vehicles (cars and trucks, air and water transport and other types).
Section 3: information on funds held in accounts with banks and other credit institutions. It specifies the type of account (deposit, current, settlement, loan, etc.) and the currency of the account, as well as the account balance (indicated as of reporting date). For foreign currency accounts, the balance is indicated in rubles at the exchange rate of the Bank of Russia as of the reporting date.
Section 4: information about securities - shares and other participation in commercial organizations, as well as bonds, bills, etc.
Section 5: information about obligations of a property nature. It indicates the real estate objects that are in use, the type of use (rent, gratuitous use, etc.) and the terms of use, as well as other obligations (credits, loans, etc.).

What an HR Officer Needs to Know

Information on income, property and liabilities of a property nature is provided according to the approved forms of certificates:
— by citizens — upon appointment to the civil service positions provided for by the List. They must submit information about their income, the income of their spouse (spouse) and minor children received from all sources of income (including income from their previous place of work or place of elective office being occupied ( wages), pensions, allowances and other payments) for the calendar year preceding the year of submission of documents for filling a civil service position, as well as information about their property, spouse (spouse) and minor children belonging to them by right of ownership, and about property obligations under as of the first day of the month preceding the month of submission of documents for filling a civil service position (as of the reporting date);
- civil servants filling civil service positions (with the exception of civil service positions in the Administration of the President of the Russian Federation) provided for by the List - annually, no later than April 30 of the year following the reporting one. They provide information about their income, the income of their spouse (spouse) and minor children for the reporting period (from January 1 to December 31), as well as information about their property, spouse (spouse) and minor children belonging to them by right of ownership, and about their (spouse (spouse), minor children) property obligations as of the end of the reporting period;
- civil servants filling civil service positions in the Administration of the President of the Russian Federation, provided for by the List - annually, no later than April 1 of the year following the reporting one;
- federal civil servants filling a federal civil service position not included in the List and applying for a civil service position included in this List. They provide the same information about income, property and liabilities of a property nature, as citizens appointed to the position of the state civil service.
Information on income, property and liabilities of a property nature is provided to the personnel service of the federal state body in the manner established by the head of this body.
According to Decree of the President of the Russian Federation N 561 * (4), the listed information is posted on the official website of the corresponding federal state body, and in the absence of this information on the official website of the corresponding federal state body, it is provided to the all-Russian mass media for publication at their request.
If a citizen or civil servant has discovered that the information provided by him to the personnel service of the federal state body on income, property and obligations of a property nature does not reflect or does not fully reflect any information or there are errors, he has the right to submit updated information in the manner established by the Regulations. At the same time, updated information submitted by a civil servant after the expiration of the period specified in the Regulations is not considered to be submitted in violation of the deadline.
If a civil servant does not provide the necessary information for objective reasons, this fact is subject to consideration by the relevant commission for compliance with the requirements for official conduct of federal civil servants and the settlement of conflicts of interest.
Information on income, property and liabilities of a property nature, submitted in accordance with the Regulations by a citizen or a federal civil servant upon appointment to a civil service position, as well as submitted annually by a civil servant, and information on the results of verification of the reliability and completeness of this information, shall be attached to the personal file of the state employee.
If a citizen or a federal civil servant who submitted certificates of income, property and property obligations, as well as similar certificates of his wife (husband) and minor children to the personnel service of the federal state body, was not appointed to a civil service position included in the List , these certificates are returned to him upon his written application along with other documents.
In case of non-submission or submission of deliberately false information about income, property and obligations of a property nature, a citizen cannot be appointed to a civil service position, and a civil servant is dismissed from a civil service position or subjected to other types of disciplinary punishment in accordance with the legislation of the Russian Federation.
Verification of the reliability and completeness of information on income, property and liabilities of a property nature, submitted in accordance with the Regulations by a citizen and civil servant, is carried out in accordance with the norms of the legislation of the Russian Federation.
Please note that the procedure for providing information on income, property and property obligations for:
- citizens applying for public positions of the Russian Federation, and persons filling public positions of the Russian Federation, established by Decree of the President of the Russian Federation N 558 * (5), - similar to the one discussed above, but the forms of certificates are approved by Decree of the President of the Russian Federation N 558;
- citizens applying for a position of a head, a position of a deputy head, a position of a member of the board (the duty of which is performed on a permanent basis) in a state corporation, fund or other organization created by the Russian Federation on the basis of federal law, as well as persons replacing these positions, - also similar to the above in accordance with Decree of the President of the Russian Federation N 560 * (6). Information is submitted according to the forms of certificates, which are approved by Decree of the President of the Russian Federation N 559.

E.A. Sobolev,
editor of the journal "Payment in budget institution: acts and comments for an accountant "

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*(1) Federal Law No. 273-FZ of December 25, 2008 “On Combating Corruption”.
*(2) Decree of the President of the Russian Federation of May 18, 2009 N 557 “On approval of the list of positions in the federal civil service, upon appointment to which citizens and upon the replacement of which federal civil servants are required to provide information about their income, property and property obligations of their spouses ( spouse) and minor children.
*(3) Decree of the President of the Russian Federation of May 18, 2009 N 559 "On the provision by citizens applying for positions in the federal civil service, by federal civil servants, information on income, property and obligations of a property nature."
*(4) Decree of the President of the Russian Federation of May 18, 2009 N 561 “On approval of the procedure for posting information about income, property and property obligations of persons holding public office Russian Federation, federal civil servants and members of their families on the official websites of federal state bodies and state bodies of the constituent entities of the Russian Federation and providing this information to the all-Russian mass media for publication.
*(5) Decree of the President of the Russian Federation of May 18, 2009 N 558 “On the provision by citizens applying for public positions in the Russian Federation, and persons holding public positions in the Russian Federation, information on income, property and obligations of a property nature.”
*(6) Decree of the President of the Russian Federation of May 18, 2009 N 560 “On the provision by citizens applying for leadership positions in state corporations, funds and other organizations, information on income, property and obligations of a property nature.”

By what date (terms of submission) must submit information on income, expenses, property and property obligations of persons holding municipal positions (Head of the municipality of the district, Head of the municipality of the rural settlement, deputies of the municipal district, deputies of urban and rural settlements)

Answer

Answer to the question:

According to Art. 2 of the Federal Law of 03.12.2012 N 230-FZ "On monitoring the compliance of expenses of persons holding public office and other persons with their income", a person holding a municipal position is obliged annually within the time limits established for submitting information on income, on property and obligations of a property nature, provide information on their expenses, as well as on the expenses of their spouse (spouse) and minor children for each transaction for the acquisition of a land plot, other real estate, vehicle, securities, shares (participatory interests, shares in the authorized (share) capital of organizations) committed by him, his wife (husband) and (or) minor children during the calendar year preceding the year of submission of information (hereinafter referred to as the reporting period), if the total amount of such transactions exceeds the total income of this person and his spouse (spouse) for three recent years prior to the reporting period, and on the sources of funds at the expense of which these transactions were made.

The deadlines for submitting information about the income of citizens holding municipal positions are established by the regulatory legal acts of local governments. As a rule, the deadlines set for public civil servants apply.

According to paragraph 3 of the Regulations on the submission by citizens applying for positions in the federal civil service and federal civil servants of information on income, property and obligations of a property nature, approved by Decree of the President of the Russian Federation of May 18, 2009 N 559, income information is submitted annually, no later than April 30 of the year following the reporting year. .

If you indicate the municipality in which in question, and the subject of the Russian Federation in which it is located, we will prepare a more detailed answer for you.

Also read about Vacation of municipal employees in details.

Details in the materials of the System Personnel:

1. Regulatory framework: Federal Law No. 230-FZ of 03.12.2012 (as amended on 03.11.2015) "On Controlling the Compliance of Expenses of Persons Holding Public Positions and Other Persons with Their Income"

1. This Federal Law establishes control over expenses:*

1) persons replacing (occupying):

a) public offices of the Russian Federation, in respect of which federal constitutional laws or federal laws do not establish a different procedure for exercising control over expenses;

b) positions of members of the Board of Directors of the Central Bank of the Russian Federation (hereinafter - the Bank of Russia);

c) public positions of subjects of the Russian Federation;

d) municipal positions;

(as amended by Federal Law No. 303-FZ of November 3, 2015)

e) positions of the federal civil service, the exercise of powers for which entails the obligation to provide information about their income, property and property obligations, as well as information about the income, property and property obligations of their spouse (spouse) and minor children;

(paragraph "d" as amended by the Federal Law of December 22, 2014 N 431-FZ)

f) positions of the state civil service of the constituent entities of the Russian Federation, the exercise of powers for which entails the obligation to provide information about their income, property and property obligations, as well as information about the income, property and property obligations of their spouse (spouse) and minors children;

(paragraph "e" as amended by the Federal Law of December 22, 2014 N 431-FZ)

g) positions of the municipal service, the exercise of powers for which entails the obligation to provide information about their income, property and obligations of a property nature, as well as information about the income, property and obligations of a property nature of their spouse (spouse) and minor children;

(clause "g" as amended by the Federal Law of December 22, 2014 N 431-FZ)

h) positions in the Bank of Russia, the exercise of powers for which entails the obligation to provide information about their income, property and property-related obligations, as well as information about the income, property and property-related obligations of their spouse (spouse) and minor children;

(clause "h" as amended by the Federal Law of December 22, 2014 N 431-FZ)

i) positions in state corporations, the exercise of powers for which entails the obligation to provide information about their income, property and property obligations, as well as information about the income, property and property obligations of their spouse (spouse) and minor children;

(paragraphs "and" as amended by the Federal Law of December 22, 2014 N 431-FZ)

j) positions in the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the exercise of powers for which entails the obligation to provide information about their income, property and property obligations, as well as information about income, property and property obligations of their spouse (spouse) and minor children;

(clause "k" as amended by the Federal Law of December 22, 2014 N 431-FZ)

k) positions in other organizations created by the Russian Federation on the basis of federal laws, the exercise of powers in which entails the obligation to provide information about their income, property and property-related obligations, as well as information about the income, property and property-related obligations of their spouses (spouse) and minor children;

(clause "l" as amended by the Federal Law of December 22, 2014 N 431-FZ)

l) certain 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 entails the obligation to provide information about their income, property and property obligations, as well as information about income, about property and obligations of a property nature of their spouse (spouse) and minor children;

(paragraph "m" as amended by the Federal Law of December 22, 2014 N 431-FZ)

2) spouse (spouses) and minor children of persons holding (occupying) the positions specified in clause 1 of this part.

2. Control over the expenses of the President of the Russian Federation, members of the Government of the Russian Federation, members of the Federation Council of the Federal Assembly of the Russian Federation, deputies State Duma of the Federal Assembly of the Russian Federation, judges, deputies of legislative (representative) bodies of state power of the constituent entities of the Russian Federation, as well as for the expenses of their spouses (spouses) and minor children, is carried out in the manner determined by this Federal Law, federal constitutional laws, federal laws, laws and other regulatory legal acts of the constituent entities of the Russian Federation establishing the status of persons filling the specified positions, regulatory legal acts of the President of the Russian Federation and other regulatory legal acts of the Russian Federation.

Article 3

(as amended by Federal Law No. 431-FZ of December 22, 2014)

1. A person who replaces (occupies) one of the positions specified in Clause 1 of Part 1 of Article 2 of this Federal Law is obliged annually, within the time limits established for submitting information on income, on property and obligations of a property nature, to submit information on his expenses, and also about the expenses of his spouse (spouse) and minor children for each transaction for the acquisition of a land plot, other real estate, vehicle, securities, shares (participatory interests, shares in the authorized (share) capital of organizations) made by him, his wife ( spouse) and (or) minor children during the calendar year preceding the year of submission of information (hereinafter referred to as the reporting period), if the total amount of such transactions exceeds the total income of this person and his spouse (spouse) for the last three years preceding the reporting period, and on the sources of funds from which these transactions were made.

2. The information specified in Part 1 of this Article shall be submitted in the manner and within the time limits established by the regulatory legal acts of the President of the Russian Federation, regulatory legal acts of federal executive bodies, laws and other regulatory legal acts of the constituent entities of the Russian Federation, municipal regulatory legal acts, regulatory acts Bank of Russia, pension fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and local regulations of a state corporation, another organization established by the Russian Federation on the basis of federal laws, to provide information on income, property and property obligations, taking into account the specifics established this federal law.

Decree of the President of the Russian Federation of May 18, 2009 N 559 (as amended on July 15, 2015) "On the submission by citizens applying for positions in the federal civil service and by federal civil servants of information on income, property and obligations of a property nature"

REGULATIONS ON THE PROVISION BY CITIZENS APPLYING FOR POSTS OF THE FEDERAL PUBLIC SERVICE AND FEDERAL PUBLIC EMPLOYEES OF INFORMATION ON INCOME, ON PROPERTY AND LIABILITIES OF A PROPERTY NATURE

3. Information on income, property and liabilities of a property nature shall be submitted in accordance with the certificate form approved by the President of the Russian Federation:

(as amended by the Decree of the President of the Russian Federation of June 23, 2014 N 460)

a) citizens - when entering the federal public service;

(clause "a" as amended by the Decree of the President of the Russian Federation of July 15, 2015 N 364)

a.1) candidates for the positions provided for by the list - upon appointment to civil service positions provided for by the list of positions approved by Decree of the President of the Russian Federation of May 18, 2009 N 557;

(clause "a.1" was introduced by Decree of the President of the Russian Federation of July 15, 2015 N 364)

b) civil servants filling civil service positions (with the exception of civil service positions in the Administration of the President of the Russian Federation) provided for by the list of positions approved by Decree of the President of the Russian Federation of May 18, 2009 N 557 - annually, no later than April 30 of the year following for reporting;

(as amended by Decree of the President of the Russian Federation of July 15, 2015 N 364)

c) civil servants filling civil service positions in the Administration of the President of the Russian Federation, provided for by the list of positions approved by Decree of the President of the Russian Federation of May 18, 2009 N 557 - annually, no later than April 1 of the year following the reporting one. Prohibited documents in the personnel service
Inspectors of the GIT and Roskomnadzor told us what documents should now in no case be required from newcomers when applying for a job. You probably have some papers from this list. We have compiled full list and selected a safe substitute for each forbidden document.

If you pay holiday pay for the day late, the company will be fined 50,000 rubles. Reduce the notice period for the reduction by at least a day - the court will reinstate the employee at work. We have studied judicial practice and prepared safe recommendations for you.

APPROVED

ORDER

submission by citizens applying for positions in the federal state civil service in the Federal Archival Agency, and by federal state civil servants of the Federal Archival Agency of information on income, property and obligations of a property nature

1. This Procedure was developed in pursuance of the provisions of the Federal Laws of December 25, 2008 No. 273-FZ “On Combating Corruption” (Collected Legislation of the Russian Federation, 2008, No. 52 (part 1), Article 6228), of July 27, 2004 No. 79-FZ "On the State Civil Service of the Russian Federation" (Collected Legislation of the Russian Federation, 2004, No. 31, Art. 3215; 2006, No. 6, Art. 636; 2007, No. 10, Art. 1151; No. 16, Art. 1828 ; No. 49, item 6070; 2008, No. 13, item 1186, No. 30 (part 2), item 3616; No. 52 (part 1), item 6235; 2009, No. 29, item 3597, 3624, No. 48, article 5719, No. 51, article 6159) and Decree of the President of the Russian Federation of May 18, 2009 No. 559 “On the submission by citizens applying for positions in the federal civil service and federal civil servants of information on income, property and obligations of a property nature” (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2009, No. 21, item 2544).

2. This Procedure establishes the procedure for the submission by citizens applying for positions in the federal state civil service (hereinafter referred to as civil service positions) in the Federal Archival Agency (hereinafter referred to as a citizen), and federal state civil servants of the Federal Archival Agency (hereinafter referred to as civil servants) of information about income received by them, about the property belonging to them by the right of ownership, and about their obligations of a property nature, as well as information about the income of the spouse (spouse) and minor children, about the property belonging to them by the right of ownership, and about their obligations of a property nature (hereinafter - information on income, property and liabilities of a property nature).

3. The obligation to provide information on income, property and liabilities of a property nature is assigned to citizens applying for positions in the civil service, provided for by the approved order of the Federal Archives, the List of federal public service positions in the Federal Archival Agency (hereinafter referred to as the Federal Archives), upon appointment to which citizens and when replacing 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 spouse (spouse) and minor children (hereinafter referred to as the List of Positions), and on civil employees replacing the positions of the civil service provided for by the specified List of positions.

4. Information on income, property and liabilities of a property nature is submitted to the personnel service of the Federal Archives according to the forms of certificates approved by Decree of the President of the Russian Federation dated May 18, 2009 No. 559 “On the submission by citizens applying for positions in the federal civil service and federal civil servants on income, property and liabilities of a property nature”:

a) citizens - upon appointment to civil service positions provided for in the List of positions;

b) civil servants replacing civil service positions provided for in the List of positions - annually, no later than April 30 of the year following the reporting one.

5. A citizen, when appointed to a civil service position, represents:

a) information about their income received from all sources (including income from the previous place of work or place of replacement of an elective position, pensions, allowances, other payments) for the calendar year preceding the year of submission of documents for filling a civil service position, as well as information about property , belonging to him on the right of ownership, and on his obligations of a property nature as of the first day of the month preceding the month of submission of documents for filling a civil service position (as of the reporting date);

b) information about the income of the spouse (spouse) and minor children received from all sources (including wages, pensions, benefits, other payments) for the calendar year preceding the year the citizen submits documents to fill the position of the civil service, as well as information about property, belonging to them by right of ownership, and on their obligations of a property nature as of the first day of the month preceding the month in which a citizen submits documents to fill a civil service position (as of the reporting date).

6. The civil servant submits annually:

a) information about his income received for the reporting period (from January 1 to December 31) from all sources (including allowances, pensions, benefits, other payments), as well as information about the property owned by him by right of ownership, and about his liabilities of a property nature as of the end of the reporting period;

b) information about the income of the spouse (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 owned by them on right of ownership, and on their obligations of a property nature as of the end of the reporting period.

7. Federal civil servants filling federal civil service positions in another federal authority, civil servants filling civil service positions not included in the List of positions approved by order of the Federal Archive, and applying for filling a civil service position included in this List of positions, submit the indicated information in accordance with paragraph 3, subparagraph "a" of paragraph 4 and paragraph 5 of this Procedure.

8. If a citizen or a civil servant finds that the information provided by them on income, property and liabilities of a property nature does not reflect or does not fully reflect any information, or there are errors, they have the right to provide updated information in the manner prescribed by this OK.

Updated information submitted by a civil servant after the expiration of the period specified in subparagraph "b" of paragraph 4 of these Regulations shall not be considered submitted in violation of the deadline.

9. In the event that, for objective reasons, civil servants fail to provide information on income, property and property obligations of the spouse (spouse) and minor children, this fact is subject to consideration by the Commission of the Federal Archival Agency for compliance with the requirements for official behavior of state civil servants of the Russian Archive and settlement of conflicts of interest.

10. Verification of the accuracy and completeness of information on income, property and liabilities of a property nature, submitted in accordance with this Procedure by a citizen and civil servant, is carried out by the representative of the employer or by a person to whom such authority has been granted by the representative of the employer, independently or by sending in the manner established by the President of the Russian Federation, a request to law enforcement agencies or state bodies exercising control functions about their data on income, property and property obligations of a state or municipal employee, his spouse (spouse) and minor children.

11. Information about income, property and obligations of a property nature, submitted in accordance with this Procedure by a citizen and civil servant, is information of a confidential nature, unless they are classified by federal law as information constituting a state secret.

This information is provided to the representative of the employer or persons to whom such authority has been granted by the representative of the employer, as well as to other officials in cases provided for by federal laws.

12. The personnel service of the Rosarchive places on the official website of the Rosarchive information on income, property and property obligations of a civil servant, his wife (spouse) and minor children in accordance with the Procedure for posting information on income, property and property obligations of persons replacing state positions of the Russian Federation, federal civil servants and members of their families on the official websites of federal state bodies and state bodies of the constituent entities of the Russian Federation and providing this information to the all-Russian mass media for publication, approved by Decree of the President of the Russian Federation dated May 18, 2009 No. 561 “On Approval the procedure for posting information about income, property and property obligations of persons holding public positions in the Russian Federation, federal civil servants and members of their families on the official websites of federal states state bodies and state bodies of the constituent entities of the Russian Federation and providing this information to the all-Russian mass media for publication” (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2009, No. 21, Art. 2546), and in the absence of this information on the official website of the Russian Archive, it provides this information to the all-Russian mass media for publication at their request.

13. Civil servants, in official duties which includes work with information on income, property and liabilities of a property nature, guilty of their disclosure or use for purposes not provided for by the legislation of the Russian Federation, are liable in accordance with the legislation of the Russian Federation.

14. Information on income, property and liabilities of a property nature, submitted in accordance with this Procedure by a citizen or civil servant specified in paragraph 7 of this Procedure, upon appointment to a civil service position, as well as submitted annually by civil servants, and information on the results of the audit the reliability and completeness of this information are attached to the personal file of a civil servant.

If the citizen or civil servant specified in paragraph 7 of this Procedure, who submitted certificates of their income, property and property obligations, as well as income, property and property obligations of their spouse (spouse) and minor children, were not appointed to a civil service position included in the List of positions approved by the order of the Federal Archives, these certificates are returned to them upon their written application along with other documents.

15. In case of non-submission or submission of deliberately false information about income, property and obligations of a property nature, a citizen cannot be appointed to a civil service position, and a civil servant is dismissed from a civil service position or subject to other types of disciplinary liability in accordance with the legislation of the Russian Federation.

Decree of the President of the Russian Federation of May 18, 2009 N 559
"On the submission by citizens applying for positions in the federal civil service, and federal civil servants of information on income, property and obligations of a property nature"

January 12, 2010, March 13, 2012, April 2, September 30, December 3, 2013, June 23, 2014, March 8, July 15, 2015, September 19, 2017

In accordance with Article 8 of the Federal Law of December 25, 2008 N 273-FZ "On Combating Corruption" I decide:

1. Approve the attached:

a) Regulations on the submission by citizens applying for positions in the federal civil service, and by federal civil servants, information on income, property and obligations of a property nature;

b) expired on January 1, 2015;

c) became invalid from January 1, 2015;

d) became invalid from January 1, 2015;

e) became invalid from January 1, 2015.

2. Establish that federal civil servants filling positions of the federal civil service in federal state bodies, information about whose employees are classified as state secrets, provide information on income, property and liabilities of a property nature in accordance with the Regulations approved by this Decree and in accordance with the approved by the President Russian Federation in the form of a certificate, as well as taking into account the provisions of the legislation of the Russian Federation on state secrets.

3. Recommend to state authorities of the constituent entities of the Russian Federation and local authorities to be guided by this Decree when developing and approving provisions on the submission by citizens applying for positions in the state civil service of the constituent entities of the Russian Federation and municipal service, civil servants of the constituent entities of the Russian Federation and municipal employees of information about income, property and liabilities of a property nature.

4. Recognize as invalid:

Decree of the President of the Russian Federation of May 15, 1997 N 484 "On the presentation of information on income and property by persons holding public positions in the Russian Federation, and by persons holding public positions in public service and positions in local governments" (Collected Legislation of the Russian Federation, 1997, No. 20, item 2239);

Decree of the President of the Russian Federation of March 4, 1998 N 227 "On introducing amendments and additions to the Decree of the President of the Russian Federation of May 15, 1997 N 484 "On submission by persons holding public positions of the Russian Federation and persons holding public positions of the civil service and positions in local governments, information on income and property" (Collected Legislation of the Russian Federation, 1998, No. 10, item 1160);

subparagraph "a" of paragraph 2 of Decree of the President of the Russian Federation of May 31, 1999 N 680 "On approval of the Regulations on the Personnel Department of the President of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 1999, N 23, art. 2818);

clause 21 of the appendix to the Decree of the President of the Russian Federation of July 25, 2000 N 1358 "On Amending the Acts of the President of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2000, N 31, Art. 3252).

President of Russian Federation

D. Medvedev

Moscow Kremlin

Position
on the submission by citizens applying for positions in the federal civil service and by federal civil servants of information on income, property and obligations of a property nature
(approved by Decree of the President of the Russian Federation of May 18, 2009 N 559)

With changes and additions from:

January 12, 2010, March 13, 2012, April 2, December 3, 2013, June 23, 2014, March 8, July 15, 2015, September 19, 2017

1. This Regulation determines the procedure for the submission by citizens applying for positions in the federal civil service (hereinafter referred to as positions of the civil service), and by federal civil servants, information about the income they receive, about property owned by them, and about their obligations of a property nature, as well as information about the income of the spouse (spouse) and minor children, about the property owned by them by right of ownership, and about their obligations of a property nature (hereinafter referred to as information on income, property and obligations of a property nature).

2. The obligation to provide information on income, property and liabilities of a property nature in accordance with federal laws is assigned to:

a) for a citizen applying for a civil service position (hereinafter referred to as a citizen);

b) for a federal civil servant who, as of December 31 of the reporting year, held a position in the civil service provided for by the list of positions approved by Decree of the President of the Russian Federation of May 18, 2009 N 557 (hereinafter referred to as the civil servant);

c) for a federal civil servant who fills 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 N 557, and who claims to fill a civil service position provided for by this list (hereinafter referred to as a candidate for a position provided for by list).

3. Information on income, property and liabilities of a property nature shall be submitted in accordance with the certificate form approved by the President of the Russian Federation:

Information about changes:

By Decree of the President of the Russian Federation of July 15, 2015 N 364, paragraph 3 was supplemented with subparagraph "a.1"

4. When appointed to a civil service position, a citizen shall submit:

b) information on the income of the spouse (spouse) and minor children received from all sources (including wages, pensions, allowances, other payments) for the calendar year preceding the year the citizen submits documents to fill a civil service position, as well as information about property, belonging to them by right of ownership, and on their obligations of a property nature as of the first day of the month preceding the month when a citizen submits documents to fill a civil service position (as of the reporting date).

Information about changes:

By Decree of the President of the Russian Federation of July 15, 2015 N 364, the Regulation was supplemented by clause 4.1

4.1. A candidate for the position provided for by the list shall submit information on income, property and liabilities of a property nature in accordance with paragraph 4 of this Regulation.

5. A civil servant submits annually:

7. Information on income, property and liabilities of a property nature shall be submitted to the personnel service of the federal state body in the manner established by the head of the federal state body.

Information on income, property and liabilities of a property nature, submitted by citizens applying for positions in the civil service, the appointment and dismissal of which are carried out by the President of the Russian Federation or on the proposal of the President of the Russian Federation, citizens applying for filling the positions of First Deputy and Deputy General of the Prosecutor of the Russian Federation, appointment and dismissal of which are carried out on the proposal of the Prosecutor General of the Russian Federation, by citizens applying for positions of heads and deputy heads of the Office of the Federation Council of the Federal Assembly of the Russian Federation, the Office of the State Duma of the Federal Assembly of the Russian Federation, the office of the Central Election Commission of the Russian Federation Federation and apparatus Accounts Chamber of the Russian Federation, as well as those represented by civil servants replacing the indicated positions of the civil service, are sent by the personnel service of the federal state body to the Anti-Corruption Office of the President of the Russian Federation.

Information on income, property and liabilities of a property nature submitted by citizens applying for positions in the civil service, the appointment and dismissal of which are carried out by the Government of the Russian Federation, as well as submitted by civil servants replacing the indicated public service positions, are sent by the personnel service of the federal state body to a subdivision of the Office of the Government of the Russian Federation, determined by the Government of the Russian Federation.

Information on income, property and property obligations submitted by civil servants specified in paragraphs two and three of this paragraph shall be sent by the personnel service of the federal state body to the Office of the President of the Russian Federation for Combating Corruption or to a subdivision of the Office of the Government of the Russian Federation, determined by the Government of the Russian Federation. Federation, within 10 days after the end of the period provided for their submission to the personnel service of the federal state body.

8. If a citizen or a civil servant finds that the information submitted by them to the personnel service of the federal state body on income, property and obligations of a property nature does not reflect or does not fully reflect any information or there are errors, they have the right to provide updated information in the manner prescribed by this Regulation.

A citizen may submit updated information within one month from the date of submission of information in accordance with subparagraph "a" of paragraph 3 of these Regulations. A candidate for a position provided for by the list may submit updated information within one month from the date of submission of information in accordance with subparagraph "a.1" of paragraph 3 of these Regulations. A civil servant may submit updated information within one month after the expiration of the period specified in subparagraph "b" or "c" of paragraph 3 of these Regulations.

The updated information provided by citizens and civil servants specified in paragraphs two and three of clause 7 of this Regulation is sent by the personnel service of the federal state body to the Office of the President of the Russian Federation for Combating Corruption or to a subdivision of the Office of the Government of the Russian Federation, determined by the Government of the Russian Federation, within five days after their submission to the relevant personnel service.

9. In the event that, for objective reasons, a civil servant fails to provide information on income, property and property obligations of the spouse (spouse) and minor children, this fact is subject to consideration by the relevant commission for compliance with the requirements for official conduct of federal civil servants and settlement of conflicts of interest.

10. Verification of the accuracy and completeness of information on income, property and liabilities of a property nature, submitted in accordance with this Regulation by a citizen and civil servant, is carried out in accordance with the legislation of the Russian Federation.

11. Information on income, property and obligations of a property nature, submitted in accordance with this Regulation by a citizen and civil servant, is information of a confidential nature, unless they are classified by federal law as information constituting a state secret.

This information is provided to the head of the federal state body and other officials of the federal state body empowered to appoint and dismiss state employees, as well as other officials in cases provided for by federal laws.

12. Information on income, property and property obligations of a civil servant, his wife (spouse) and minor children in accordance with the procedure approved by Decree of the President of the Russian Federation of July 8, 2013 N 613, are posted on the official website of the relevant federal state body , and in the absence of this information on the official website of the relevant federal state body, they are provided to the all-Russian mass media for publication at their request.

13. Federal civil servants whose official duties include working with information on income, property and liabilities of a property nature, guilty of their disclosure or use for purposes not provided for by the legislation of the Russian Federation, shall be liable in accordance with the legislation of the Russian Federation.

14. Information on income, property and liabilities of a property nature, submitted in accordance with this Regulation by a citizen or a candidate for a position provided for by the list, as well as submitted by a civil servant annually, and information on the results of verification of the reliability and completeness of this information, shall be attached to the personal file of the state employee. If a citizen or a candidate for a position provided for by the list, who has submitted to the personnel service of the federal state body certificates of their income, property and property obligations, as well as certificates of income, property and property obligations of their spouse (spouse) and minors children who have not been appointed to a civil service position, such certificates are returned to the indicated persons upon their written application, along with other documents.

15. In case of failure to submit or submission of deliberately false information about income, property and obligations of a property nature, a citizen cannot be appointed to a civil service position, and a civil servant is dismissed from a civil service position or subject to other types of disciplinary liability in accordance with the legislation of the Russian Federation.

APPROVED by Decree of the President of the Russian Federation of May 18, 2009 N 559 the nature of the citizen applying for a position The decree approving this certificate is recognized by Decree of the President of the Russian Federation of May 18, 2009 N 559 REFERENCE on income, property and liabilities of property nature of the spouse (spouse) and minor children federal civil servant

Subparagraph "e" of paragraph 1 of the Decree, which approved this certificate, was declared invalid from January 1, 2015.

Until the end of April 2018, state and municipal employees, employees of the Central Bank, PFR, FSS, FFOMS, state corporations, etc. must submit information on income, expenses and property for 2017.

The Ministry of Labor explained in detail how to fill out a certificate correctly in its training manual.

However, sometimes officials make mistakes when filling out a certificate.

Thus, the Prosecutor's Office of the Chukotka Autonomous Okrug found that a number of persons holding positions in the state civil service in the apparatus of the Governor and the Government of the district, the regional department of finance, economics and property relations, did not fulfill the obligation to provide complete and reliable information about income.

For example, one of the employees did not report an income of more than 500 thousand rubles.

The total amount of undeclared income amounted to over 5.5 million rubles.

Also, cases were established when persons did not report their vehicles and real estate objects (non-residential premises and residential buildings, land plots).

Acts of public prosecutor's response were reviewed and satisfied. For non-compliance with the requirements of the law, 14 officials were brought to various types of disciplinary responsibility, the Prosecutor General's Office reports.

The Ministry of Finance prepared a review of the most common mistakes, which are allowed by officials when filling out an income statement. What are these errors and how to avoid them?

Learn from the mistakes of others so you don't make your own!

An overview of typical mistakes made when filling out certificates of income, expenses, property and obligations of a property nature

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Mistake

Right Action

The position occupied (occupied) by the spouse (wife) of the employee (employee), and the name of the organization in which the spouse (wife) works, the occupation of the spouse (wife), a minor child, are not indicated.

It is necessary to indicate the exact name of the organization in which the spouse (wife) works, and the position to be filled in it in accordance with the order of appointment. If during the period for which information is provided the name of the position being occupied (occupied) has changed, then the position occupied (occupied) as of December 31 of the reporting year is indicated.

When submitting information regarding persons who do not have a job and earnings and are registered with the employment service, in the column "occupation" indicate "unemployed"; without registration with the employment service - “temporarily unemployed” or “household owner”.

If information is provided in relation to a minor child, then in the column "occupation" is indicated educational institution, whose pupil (student) he is, or “is in home education”, etc.

The address of permanent (temporary) registration of an employee (employee), his wife (spouse) and minor children is not indicated.

The address of the place of registration (permanent and temporary (if any) is indicated as of the date of submission of the certificate.

If an employee (worker), a 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. "Information about income"

	Mistake	Right Action
	In the field "Income at the main place of work" indicates the total income received in all places where labor activity was carried out.	The specified field reflects the income received by the employee (employee), his wife (husband) in the state body (organization) in which he (she) fills the position during the period of submission of information. The total amount of income contained in certificate No. 2-NDFL issued at the main place of service (work) is subject to indication. If income is received at the main place of work that is not included in the certificate No. 2-NDFL, it must be indicated in the column "Other income". If the change of the main place of work (transition to another state body, employment in another organization) took place in the reporting period, the income received at the previous place of service (work) is indicated in the field "other income". At the same time, the previous place of work is indicated in the column “type of income”.
	The field “Income from deposits in banks and other credit organizations” does not contain income from deposits, including those closed in the reporting period. Income received in a foreign currency is reflected in the relevant currency.	This field indicates the total amount of income received (paid) in the reporting period in the form of interest on any deposits (accounts) in banks and other credit institutions, regardless of their term, type and currency, as well as income from deposits (accounts), closed in the reporting period. Income received in foreign currency is indicated in rubles at the exchange rate of the Bank of Russia on the date of receipt of income. This date is the day the income is paid. In the event of multiple receipts in the reporting period of income on deposits in foreign currency, the total income is calculated by summing the income received, converted into rubles at the exchange rate set by the Bank of Russia, for each date of their receipt.
	In the "Other income" field: a) are not reflected: Income from the sale of real estate, vehicles (including by "trade-in") and other property, including in the case of the sale of the said property to family members or other relatives; Funds received by way of gift or inheritance; - income of members of trade union organizations received from these trade union organizations; Temporary disability allowance and other types of social benefits; Income received from the lease or other use of real estate, vehicles, including income received from property transferred to trust management (trust); b) reflects information about the funds received by the employee (employee), his wife (husband) in the form of credits, loans, tax deduction.	In the "Other income" field, it is necessary to reflect all income that was not reflected in fields 1-5 of the "Information on income" section. The list of income to be indicated in the "Other income" field is presented in paragraph 55 of the Guidelines. Funds received by an employee (employee), his spouse (husband) in the form of credits, loans, tax deductions are not considered income and are not subject to reflection in the "Other income" field.

Section 2. "Details of expenses"

	Mistake	Right Action
	Section 2 "Information on expenses" is not always correctly and reasonably filled out.	Section 2 "Information on expenses" is filled in if, in the reporting period, an employee (employee), his wife (husband) and minor children made a transaction (transactions) to acquire a land plot, other real estate, a vehicle, securities, shares ( participation shares, shares in the authorized (reserve) capitals of organizations), and the amount of such a transaction or the total amount of completed transactions exceeds the total income of this person and his spouse (spouse) for the last three years preceding the reporting period (excluding the reporting period). Relevant information is provided for each transaction. When calculating the total income of an employee (employee) and his wife (spouse), the income received by them for the three calendar years preceding the year of the transaction is summed up.
	Section 2 "Information on expenses" is not filled in in cases of acquisition of a real estate object with funds provided by the state (for example, a one-time subsidy for the purchase of residential premises).	The use of funds provided by the state for the acquisition of a real estate object does not relieve the employee (employee), his spouse, minor child from the obligation to provide information on expenses (provided that the transaction was completed in the reporting period and the transaction amount or the total amount of transactions exceeds the income of the employee (employee) and his wife (spouse) for the last three years preceding the year of the transaction).
	Section 2 "Information on expenses" is not filled in in cases of concluding an agreement for participation in shared construction in the reporting period, when the amount paid in the reporting period for said agreement the amount exceeds the total income of the employee (employee) and his wife (spouse) for the last three years preceding the reporting period.	Information about the object of shared construction, in respect of which an agreement on participation in shared construction has been concluded, is reflected in section 2 "Information on expenses" if the amount paid in the reporting period under the specified agreement exceeds the total income of the employee (employee) and his wife (spouse) for the last three years prior to the transaction. If the amount of payment under the agreement on participation in shared construction exceeds 500 thousand rubles, then information on the conclusion of such an agreement is subject to reflection in Section 6.2 "Term Financial Obligations". When concluding several contracts for participation in shared construction in the reporting period, the total amount paid under all contracts is taken into account.
	When filling out the column "Basis for the acquisition of property" of section 2 "Information on expenses", the employee (employee) does not indicate the documents that are the legal basis for the emergence of ownership, or they are indicated incorrectly. Copies of documents that are the legal basis for the emergence of ownership rights are not attached to the certificate.	When filling out section 2 "Information on expenses", 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 (EGRP) are indicated. The name and details of the document that is the basis for acquiring ownership of real estate (purchase and sale agreement, agreement on equity participation in construction) are also indicated. In the case of the acquisition of other property (for example, a vehicle, securities) - the name and details of the document that is the legal basis for the emergence of ownership. At the same time, copies of documents that are the legal basis for the emergence of ownership rights must be attached to the certificate.

Subsection 3.1. "Real estate"

	Mistake	Right Action
	In subsection 3.1. “Real estate” does not reflect real estate objects that have not been used for a long time, or the ownership of which is not registered in the prescribed manner (information on existing rights to real estate objects is not included in the Unified State Register of Rights to Real Estate Objects, missing (lost) certificate of state registration of rights).	In subsection 3.1. “Real estate” indicates all real estate objects owned by an employee (employee), a member of his family 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 indication is also subject to immovable property received by way of donation, inheritance or by a court decision that has entered into legal force, immovable property, the ownership of which is not registered in the prescribed manner (registration with Rosreestr has not been carried out). It must be remembered that a person, after acquiring the right of ownership, but before the state registration of the right of ownership, is the legal owner of the property on the basis of Article 305 Civil Code Russian Federation.
	In subsection 3.1. "Real estate": a) information on the type and name of the existing real estate is not fully reflected; b) in the field "Other immovable property" the type and name of other immovable property are not indicated.	When specifying information about land plots, the type of land plot is indicated: for individual garage, housing construction, country, garden, household, garden and others. When filling out item 3 "Apartments", information about it is entered accordingly, for example, a 2-room apartment. In the field "Other real estate" subsection 3.1. "Real estate" must indicate the type and name of real estate in accordance with the title documents.
	Information about the land plot on which the owned immovable property is located is not reflected.	If you own a residential, country or garden house, garage, information about which is reflected in subsection 3.1 "Real estate", information about the land plot on which the corresponding object of immovable property is located is to be indicated in section 3.1 "Property information" or 6.1 "Real estate objects in use" ( subject to registered ownership).
	The exact location (address) of the real estate object is not indicated.	The location (address) of the immovable property is indicated in accordance with the title documents. Specify: 3) district; 4) city, other settlement (village, settlement, etc.); 5) street (avenue, lane, etc.); 6) number of the house (possession, plot), building (building), apartments. If the immovable property is located abroad, then it is indicated: 1) the name of the state; 2) a populated locality (another unit of administrative-territorial division); 3) postal address.
	The type of property and the area of real estate are incorrectly indicated.	In the column "Type of ownership" it is necessary to indicate the type of ownership of the property (individual, common joint, common share). When filling out a certificate for joint ownership, other persons who own the property are additionally indicated (surname, name and patronymic of an individual or name of an organization). For shared ownership, the share of the person whose property information is provided is additionally indicated. The area of the real estate object is indicated on the basis of title documents. If the immovable property belongs to an employee (employee), a family member on the basis of joint ownership or shared ownership, the total area of the object, not the area of the share.
	In column 6 "Basis for acquisition and source of funds" of subsection 3.1. "Real estate": a) the details of the documents that are the basis for the acquisition (emergence of ownership rights) are not indicated; b) indicate information about the source of funds at the expense of which the property was acquired by employees (employees) who are not obliged to indicate such information.	For each real estate object, the basis for the acquisition is indicated, for example, the details (number and date) of the certificate of state registration of ownership, the registration number of the entry in the Unified State Register of rights to real estate and transactions with it. The name and details (number and date) of the document that is the basis for the emergence of ownership rights (purchase and sale agreement, exchange agreement, donation agreement, certificate of inheritance, court decision, etc.) are also indicated. Information about the source of funds from which the property was acquired, in accordance with 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" employees (employees) are required to indicate filling positions, the filling of which entails a ban on opening and having accounts (deposits), keeping cash and valuables in foreign banks located outside the territory of the Russian Federation, owning and (or) using foreign financial instruments, in relation to property belonging to them, their spouses and minor children, located outside the territory of the Russian Federation. Information about the above source is displayed in the certificate annually, regardless of the year the property was purchased.

Section 3. "Information about property"Subsection 3.2. "Vehicles"

Mistake

Right Action

In subsection 3.2. "Vehicles" does not include dilapidated, unusable, stolen vehicles.

The type, brand or model of the vehicle, the year of its manufacture is not indicated.

Information about the vehicles owned is indicated, regardless of when they were purchased, in which region of the Russian Federation or in which state they are registered.

Vehicles transferred for use by proxy, stolen, pledged to a bank, completely unusable, not removed from the register, etc., owned by an employee (employee), members of his family, are also subject to indication in help.

The type, brand, model of the vehicle, year of manufacture must be indicated.

The place of registration of the vehicle is indicated incorrectly.

When filling in the "Place of registration" field, the name of the internal affairs body that carried out the registration of the vehicle is indicated, for example, MO STSI TNRER No. 2 of the Main Directorate of the Ministry of Internal Affairs of Russia for Moscow, etc. The specified data is filled in according to the vehicle registration certificate.

Section 4. Information about bank accountsand other credit institutions

	Mistake	Right Action
	In column 6 "Amount of funds received on the account" of section 4 "Information on accounts with banks and other credit organizations": a) the amount of cash receipts to the account for the reporting period that exceeds the total income of the employee (employee) and his spouse (spouse) for the reporting period and the two previous years is not indicated, while the statement of cash flow on the account is not attached to the certificate; b ) the amount of cash receipts to the account for the reporting period is indicated, not exceeding the total income of the employee (employee) and his spouse (spouse) for the reporting period and the two previous years.	In column 6 “Amount of funds received on the account” of section 4. “Information on accounts with banks and other credit institutions”, the total amount of cash receipts to the account for the reporting period (including loans from individuals and transfers of funds from other accounts of the employee (employee), his spouse (spouse) and minor children), if the specified amount exceeds the total income of the employee (employee) and his spouse (spouse) for the reporting period and two previous years. In this case, an extract on the movement of funds on this account for the reporting period must be attached to the certificate without fail. In the event that the total amount of cash receipts to the account for the reporting period does not exceed the total income of the employee (employee) and his spouse (spouse) for the reporting period and the two previous years, column 6 “Amount of funds received on the account” of section 4. “Information on accounts in banks and other credit institutions” is not filled out.
	Not all bank accounts opened as of the reporting date are indicated.	This section of the reference reflects information on all accounts opened as of the reporting date, regardless of the date and purpose of their opening, purpose of use, including: 1) accounts on which there are 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 individual investment check); 3) accounts in foreign banks located outside the territory of the Russian Federation; 4) accounts opened during the existence of the USSR; 5) accounts opened for loan repayment; 6) plastic card accounts, for example, different kinds social cards (social card of a Muscovite, social card of a student, social card of a student), plastic cards for crediting pensions, credit cards; 7) accounts opened for carrying out activities in the securities market. Information on plastic card accounts is subject to indication even in cases of expiration of these cards (their blocking), if the account of this card was not closed by a bank or other credit organization upon a written application of the cardholder (the card account is usually closed after 45 days from the date of receipt of the application).
	The account opening date and account balance are incorrectly indicated.	In the "Account opening date" field, the relevant information about the account must be indicated, and not about the plastic card (the date of its issue, re-issue at the expiration of the previous card) and not about the deposit (the date the funds were credited to the account). Recommendation: to obtain reliable information about the date of opening an account with a bank (another credit institution), the type of such an account, the balance on it as of the reporting date, you should contact the bank or the relevant credit institution.
	Incorrectly indicated cash balances for accounts in foreign currency.	For foreign currency accounts, 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.
	The account balance on a credit card, a card with an overdraft is incorrectly indicated.	Given that the funds on a credit card reflect the obligations of its holder to a credit institution, and not the amount on the account, zero “0” must be indicated in the “account balance” column. Funds placed by the holder on a credit card and not “written off” by a bank or credit institution before December 31 or another reporting date on account of the existing debt are indicated in the certificate as funds belonging to the holder, i.e. positive balance. Similarly, information about a card with an overdraft is reflected. If the overdraft funds are used, the balance on this account as of the reporting date is also indicated as zero "0".

Section 5 "Information on securities"

	Mistake	Right Action
	Securities, shares, shares in the authorized capital of organizations owned by an employee (employee), a family member, transferred to trust management are not indicated.	This section contains information about the available securities, shares in the authorized capital of commercial organizations and funds, including those transferred by the owner for trust management.
	The authorized capital of the organization is incorrectly indicated.	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 rate of the Bank of Russia as of the reporting date.

Subsection 6.1 "Objects of immovableproperty in use"

	Mistake	Right Action
	In subsection 6.1 "Real estate objects in use", not all real estate objects in use are indicated.	This subsection must contain information about real estate (houses, apartments, rooms, non-residential premises, land plots, garages, etc.) that is in the temporary use of an employee (employee) and (or) his wife (spouse), minor children . Also in this subsection, information about residential premises (house, apartment, room) is subject to indication: Not belonging to the employee (employee) or members of his family on the right of ownership or on the right of the employer, in which the employee (employee), members of his family have registration (permanent or temporary); Where the employee (employee), members of his family actually live without concluding a lease agreement, gratuitous use or social employment; Occupied under a lease agreement (hiring, sub-lease); Employed under social employment contracts; Being in the final stage of construction and possibly habitable, but not duly registered by the Rosreestr authorities, i.e. without proof of ownership Owned by the right of lifetime inheritable possession of a land plot.
	The area of the real estate object in use is incorrectly indicated.	When renting a room in an apartment, using a part of a land plot, a part of a house (cottage), the total area of the real estate object in use is indicated, and not its part in use.
Section 6 "Information on obligations of a property nature" Subsection 6.2 "Term liabilities of a financial nature"
	Mistake	Right Action
	In subsection 6.2 “Term financial obligations”, term financial obligations (loan, credit, etc.) are not always correctly and reasonably indicated.	Subsection 6.2 “Term liabilities of a financial nature” shall indicate each term liability of a financial nature that is available at the reporting date for an amount equal to or exceeding 500,000 rubles, the creditor or debtor for which is an employee (employee) and (or) his spouse (husband) and (or) a minor child. In this subsection, among other things, the following shall be indicated: Agreement for participation in the shared construction of a real estate object; Loan agreement, including if the person has a credit card with an available overdraft limit (indicates the obligations arising from the existing debt on the credit card at the end of the reporting period equal to or exceeding 500,000 rubles); Financial lease agreement (leasing); Loan agreement; - financing agreement against the assignment of a monetary claim; - obligations related to the conclusion of an agreement on the assignment of the right to claim; Liabilities due to harm (financial); Obligations under a surety agreement (if, as of the reporting date, the debtor does not perform or performs its obligations to the creditor improperly and the guarantor has incurred corresponding obligations); Obligations to pay alimony (if, as of the reporting date, the amount of unpaid alimony is equal to or exceeds 500,000 rubles); Liabilities to pay rent for renting residential or non-residential premises (if, as of the reporting date, the amount of unpaid rent is equal to or exceeds RUB 500,000); Other obligations, including those established by a court decision.