Who must file a declaration
The following must declare their income, expenses, property and property liabilities:
- civil servants of the highest category of positions;
- heads (their deputies) of territorial bodies of the federal executive power;
- civil servants appointed by the Government of the Russian Federation;
- civil servants involved in the provision of public services, licensing, quotas, etc.;
- civil servants associated with the organization of public procurement, distribution of budget funds, management of state property;
- applicants for the above positions (submit a certificate for the first time along with documents for admission to the position).
A complete list of positions, holding (replacing) which a civil servant is required to declare income and expenses, is given in Decree of the President of the Russian Federation dated May 18, 2009 No. 557 “On approval of the list of civil service positions for which civil servants are required to provide information on income.”
A civil servant must also declare information about income, expenses, property and property obligations of his spouse and his minor children (Part 7, Article 20 of the Law on the State Civil Service).
Methods for submitting a 3-NDFL certificate
Tax return 3-NDFL can be submitted in two forms: electronic and paper. If you submit your return in person to the tax office, you will need a paper form. When submitting the declaration, the tax officer will check that it is filled out correctly and that all necessary data is available.
If you cannot contact the tax service in person , an authorized representative can do this for you. He must have a notarized power of attorney to represent interests. To save time, you can make an appointment with a tax officer through the government services portal.
You can send the declaration along with documents confirming the right to deduction by registered mail . Be sure to include a list of all attached documents. If the report is not accepted, a response letter will be sent with the reasons for the refusal. This method is convenient for those who do not live at the place of registration. You can also submit a 3-NDFL declaration in electronic format through the government services portal . But for this you must have a verified account and a strengthened qualified electronic signature.
Another option for submitting a 3-NDFL certificate in electronic format is through the Federal Tax Service website . Export the completed certificate form in xml format, sign electronically and send the declaration with scanned documents to the tax office.
You can also submit a 3-NDFL report through the MFC . But only in those regions of the Russian Federation that have entered into agreements with multifunctional centers for this type of information exchange.
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 2021 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.
Due in 2021
The civil servant must submit information to the personnel service by April 30 of the year following the reporting year. That is, information for 2019 must be submitted by April 30, 2021. Exceptions are employees of the Administration of the President of the Russian Federation, their term is until April 1.
IMPORTANT!
The current procedure for filing a declaration of income and property of a civil servant does not provide for reasons why it may not be submitted or submitted at the wrong time. Neither vacation (including parental leave), nor a business trip, nor sick leave cancels the official’s obligation to report on time.
If a government employee cannot submit the certificate in person on time, he is recommended to send it by mail. Certificates are considered submitted on time if they were submitted to the postal service organization before 24 hours of the last day of the established deadline.
IMPORTANT!
The official’s lack of information to fill out the certificate is also not a reason not to submit anything. If it is impossible to fill out a certificate (for example, for an absent family member), the government employee is required to draw up and submit a corresponding application. This must be done within the same time frame and according to the same rules that apply to regular certificates.
Why do you need a 3-NDFL certificate?
Tax return 3-NDFL is a report that taxpayers fill out when they inform the tax service about their income. The document contains information about the profits received for the previous year.
The following are required to fill out and submit the 3-NDFL tax certificate:
- Individual entrepreneurs.
- Residents of the country engaged in private practice, including lawyers and notaries.
- Tax residents of the Russian Federation who receive income abroad.
- Individuals with whom employers pay under GPC agreements.
- Citizens who rent out any property.
- Freelancers or other workers who have not registered as self-employed and do not deduct taxes on their income.
- Individuals who have won a lottery or received other types of non-salary profits.
If an individual entrepreneur did not conduct business during the reporting year, then he has the right to file a zero 3-NDFL tax file.
Anyone who submits a 3-NDFL return will be able to return part of the taxes previously allocated to the budget using tax deduction compensation. It can be reimbursed at the place of official work, for those who work for hire, or the amount can be transferred to a bank card.
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A 3-NDFL certificate is sometimes asked at a bank from private lawyers, notaries or entrepreneurs, when applying for a credit card, installment card or for issuing a cash loan. In this case, the declaration serves as a document that confirms the solvency of the potential borrower. In order for the document to acquire legal force and the bank to be convinced of its authenticity, it must bear an electronic or wet seal of the tax authority.
Individuals who do not have any additional income other than earnings from their main employer do not file a 3-NDFL declaration. Taxes on their earnings are withheld and paid by the accounting department immediately after the salary is calculated. But if another type of income appears, for example, a car or an apartment is rented, you will have to independently inform the tax service about the money received and pay the tax.
Filling out and sample declaration of a civil servant for 2021
The most convenient way is to fill out a certificate (declaration of a civil servant) on a computer. There is a special program - “BK Certificates”, posted on the official websites of the President of the Russian Federation and GIS in the field of civil service.
From 07/01/2020, it will be possible to fill out income certificates for civil servants only in this software. But for 2021, you can still choose the option of forming it in Excel or manually on paper.
The completed certificate must be certified with a personal signature.
The title page is the usual stuff, nothing unusual here.
Section “Income Information”
When completing this section, please include all income from January 1 to December 31, 2021. These, in particular, do not include loans and credits, as well as payments for reimbursement of expenses.
In the section you need to indicate:
- in the column “Income from the main place of work” - earnings at the place of service;
- in the column “Income from teaching and scientific activities” - income received, for example, for the publication of scientific articles;
- in the column “Income from other creative activities” - income from various creative activities;
- in the column “Income from deposits in banks and other credit institutions” - the amount of interest you received on deposits;
- in the column “Income from securities and participation interests in commercial organizations” - the amount of income from transactions with securities and dividends;
- in the “Other income” column – all income that is not reflected in the previous lines.
After filling out all the lines in the section, summarize all income and indicate the total amount.
Section “Information about expenses”
This section must be completed if a civil servant, spouse or minor children in 2021 bought (acquired as a result of an exchange) real estate, land, transport, securities or shares (including participation in construction).
A nuance: this section is not filled out by those who are just entering the civil service and submitting a certificate along with a package of documents for applying for a position.
Section “Information about property”
In this section, you need to provide information about real estate and vehicles that you owned as of December 31, 2021.
Section “Information on securities”
In this section you need to provide information about available securities, shares in the authorized capital of commercial organizations and funds.
Section “Information on property obligations”
In this section you need to indicate the real estate that is provided to you for temporary use, as well as the basis for use (lease agreement, actual provision, etc.)
Section “Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction”
This section must be completed if you donated real estate, transport, or securities during 2021.
The procedure for filling out each section is discussed in detail in the Methodological Recommendations on the provision of information on income, expenses, property and property-related liabilities and filling out the appropriate certificate form in 2021 (for the reporting year 2021). They were approved by letter of the Ministry of Labor of Russia dated December 27, 2019 No. 18-2/10/B-11200.
Here is a sample of filling out a declaration of income and expenses of a civil servant for 2021 (can be downloaded from the link below and viewed in full):
EXAMPLE OF COMPLETING A CERTIFICATES OF INCOME FOR A CIVIL EMPLOYEE 2020
And this is an example of filling out a declaration of income and expenses of a family member of a civil servant for 2021 (can be downloaded from the link below and viewed in full):
EXAMPLE OF COMPLETING AN INCOME CERTIFICATE FOR A FAMILY MEMBER OF A CIVIL EMPLOYEE 2020
