Who prepares the declarations
The list of positions of civil servants whose income declaration is mandatory is listed in Presidential Decree No. 557 of May 18, 2009. This list includes:
- persons holding public positions at the federal, regional and municipal levels on a permanent basis;
- state and municipal employees included in the lists of regulatory legal acts of the Russian Federation;
- 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;
- employees of organizations created on the basis of federal laws;
- employees of organizations created to carry out tasks assigned to federal authorities.
In accordance with Art. 20 Federal Law No. 79-FZ “On the State Civil Service” on income, expenses and property, state and municipal employees report upon employment and annually, based on the results of the past period. Reporting is completed directly for the official and his immediate family.
The legislator did not provide for the circumstances when a person is exempt from providing data. A business trip, illness, or vacation during the declaration period are not grounds for the absence of a report. In such cases, it is sent by mail.
Due dates
Candidates applying for vacant positions of civil servants at all levels provide information about previous income before appointment. The certificate is part of the package of documents for the competition.
As for annual reporting, there is no clear deadline for submitting the declaration by civil servants, therefore data is submitted at any time, starting from January 1 of the year following the reporting year, but no later than:
- April 1 – if the President of the Russian Federation, members of the government, the Secretary of the Security Council of the Russian Federation, federal civil servants of the presidential administration are reporting;
- April 30 - if the information is prepared by civil servants at the federal, regional and local levels, other employees of government agencies and other organizations.
Rules for filing declarations
The requirement for officials and members of their families to declare their income, property and property-related liabilities was established by the federal law of December 25, 2008 “On Combating Corruption.” December 29 of the same year in St. 10 of the Federal Constitutional Law “On the Government of the Russian Federation”, amendments were made obliging members of the Cabinet of Ministers to submit to the tax authorities information about their income, securities and other property owned by them and members of their families.
On May 18, 2009, Russian President Dmitry Medvedev signed a package of anti-corruption decrees, which, in particular, regulated the circle of officials and members of their families filing declarations. It included not only the president, members of his administration, members of the government, but also parliamentarians, judges, law enforcement officers, as well as military personnel holding command and management positions in the Russian army. Since 2012, the heads of the Central Bank of the Russian Federation, the Pension Fund, the Social Insurance Fund, the Mandatory Medical Insurance Fund, their spouses and minor children began to report.
In accordance with the federal law of December 25, 2008 “On Combating Corruption” and the Presidential Decree of July 8, 2013 “Issues of Combating Corruption,” the list of persons obliged to disclose information about their income and property was expanded. It included heads of state-owned companies and state corporations. In March 2015, the Russian government exempted the management of a number of companies with state participation from publishing such information (JSC Russian Railways, PJSC Rosneft, etc.). The requirement for a public declaration applies only to employees of non-profit and budgetary organizations, foundations, corporations and companies that are 100% owned by the state and whose managers are appointed by the government of the Russian Federation. Commercial companies (joint stock companies) must provide information about the income of their executives to the government, but are not required to publish it.
Since January 1, 2013, Russian officials report not only on income, but also on expenses, including the expenses of wives (husbands) and children. Transactions for the acquisition of land, real estate, vehicles, securities, shares are subject to verification if the transaction amount exceeds the total income for the last three years. The sources of funds at the expense of which transactions were concluded are also required to be declared. On August 19, 2013, a ban on officials having accounts in foreign banks came into force. Failure to comply with the above requirements is subject to administrative punishment, up to and including dismissal with the wording “due to loss of confidence.” Civil servants, according to the law, do not have the right to engage in commercial or entrepreneurial activities. At the same time, they can work for free in the management bodies of non-profit organizations.
On November 4, 2015, a law came into force that provides for the possibility of early deprivation of the mandates of parliamentarians if they or members of their families do not submit income declarations on time. Previously, there was no liability for failure to submit or late submission of declarations in the legislation.
In May 2022, Russian President Vladimir Putin signed amendments to the current legislation, according to which acting heads of regions and atamans of military Cossack societies are also required to report on their income and expenses.
In August 2022, the president signed a law to monitor the compliance of former officials' expenses with their income received while working in public office. The document establishes that such control is carried out within 6 months from the date of dismissal or dismissal of persons “who held (occupied) one of the positions, the exercise of powers for which entails the obligation to provide information about their expenses, as well as about the expenses of their spouses ( spouses) and minor children." We are talking about transactions for the acquisition of a land plot, other real estate, a vehicle, securities, shares, etc.
From 2022, according to the methodological recommendations of the Ministry of Labor, officials must disclose in their declarations information about assets divided during a divorce or as a result of a prenuptial agreement.
Report form
Civil servants have many privileges. They also have responsibilities. One of them is the annual provision of a certificate of income, expenses, property and property obligations - this is the official and more correct name of the document in which summary information about the family income of the reporting person is entered.
The declaration form was approved by Presidential Decree No. 460 of June 23, 2014. Annual information is carefully checked. Detected inaccuracies are grounds for conducting official investigations.
Please note what kind of declaration you need to fill out when you get a job in the civil service - the same one, the form and preparation rules are common for all cases.
Civil servant declaration form for 2019
Information about income, expenses, property and property-related obligations of civil servants must be included in the certificate in the approved form (this is what is popularly called a declaration). It contains information for the reporting period - from January 1 to December 31 of the reporting year.
If there is no information for declaration, then the certificate must indicate “no”.
Each sheet of the certificate must be signed by the civil servant himself (the applicant for the position). For family members, the certificate is filled out and signed by the civil servant himself (applicant for the position).
The document that approved the form of the declaration of income of a civil servant is 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-related obligations and amendments to certain acts of the President of the Russian Federation.”
Further, from our website, via a direct link, you can submit a civil servant’s declaration for 2022 for free:
And here is a form for a certificate of income and property of a civil servant in excel format:
IMPORTANT!
From 07/01/2020, Decree of the President of the Russian Federation dated 01/15/2020 No. 13 will come into force, amending the income certificate of civil servants. New information will appear in it (for example, SNILS). The declaration procedure will also change. For example, you will only need to generate a certificate using the special “BC Help” software.
Filling rules
Certificates of civil servants are unified. The same forms are used for the report. It is not allowed to combine information on several family members in one document; they are provided separately:
- for a civil servant;
- for your spouse;
- for each minor child.
IMPORTANT!
According to Art. 25 of the Family Code, marriage ends on the date of registration of its dissolution. Marital status is taken into account as of the reporting date - December 31. If the marriage is dissolved on this date, a certificate for the former spouse will not be issued.
Decree of the President of the Russian Federation dated June 23, 2014 N 460 specifies how to fill out a declaration for civil servants - using special open source software “BK Certificates”. The current version of the SPO is posted on the website of the state information system.
It performs the following functions:
- formation of printed forms, in accordance with Decree of the President of the Russian Federation of June 23, 2014 No. 460 and Decrees No. 431 of September 19, 2017, No. 472 of October 9, 2017;
- filling out the necessary information about the relevant persons for subsequent printing in the prescribed form;
- input and display of entered data;
- checking the correctness of data entry.
Design requirements:
- After printing, you should not add additional information to the information on the income of municipal employees for 2022;
- It is not allowed to make corrections using correction fluid, erasing letters, crossing out, correcting over errors, etc.;
- It is prohibited to use digital names and text fragments in the text that would make recognition difficult during verification;
- The form is printed on standard A4 format.
What happens if you don’t submit income reports for a civil servant?
If, for objective reasons, it was not possible to submit a declaration of income of municipal employees for 2022 (civil servants) on time, the official should immediately apply in writing to the commission for compliance with requirements for official conduct and resolution of conflicts of interest.
In all other cases, according to Part 6.1 of Art. 20 Federal Law No. 79-FZ, failure to provide a certificate of expenses and income is a serious offense. It entails dismissal from the civil service on the basis of clause 2, part 1, art. 59.2 79-FZ.
Publication of declarations
Information on income and property has been published on the official websites of relevant departments and in the media since 2010. However, the public version of officials’ declarations differs significantly from the one that the official submits to the personnel service. The “open” version does not contain information about accounts and debt obligations, the exact location of the declared real estate and the year of manufacture of the car are not reported, there is no information about expenses, and the names of spouses and minor children are not reported. If there is real estate abroad, as a rule, only the country where it is located is indicated.
