Formation of information about the income and expenses of the organization. Formation of accounting and analytical information on income and expenses of an economic entity Information on income, expenses, property and property obligations

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FEDERAL AGENCY FOR EDUCATION

STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"SAINT PETERSBURG STATE UNIVERSITY

ECONOMY AND FINANCE»

Faculty of Statistics, Accounting and Economic Analysis

department accounting and audit

Allow for protection

scientific adviser

/_____________________/

"____" __________ 2009

COURSE WORK

on the course "Theory of Accounting"

Student group 458

Belenova Alina Alexandrovna

on the topic: FORMATION OF INFORMATION ON INCOME AND EXPENSES OF THE ORGANIZATION

Scientific adviser:

St. Petersburg

2009

ABOUT CHAPTER

INTRODUCTION

New business conditions, accounting reform in Russian Federation led to significant changes in the methodology and organization of accounting. The powers of organizations to reflect their own business operations have been significantly expanded. They independently choose methods for estimating inventories and methods for calculating the cost of work, develop an accounting policy, determine specific methods, forms and techniques for maintaining and organizing accounting. In other words, at present, only general accounting rules are centrally established, and their concretization and implementation mechanism are developed in each organization independently, based on the conditions of its activities.

The relevance of the chosen research topic is due to the fact that maintaining the required level of profitability is an objective pattern of the normal functioning of an organization in market economy. The systematic lack of profit, and its unsatisfactory dynamics, indicate the inefficiency and riskiness of the business.

Thus, the final object of accounting is the financial results of the organization and factors affecting the quality (profit or loss) and size financial results namely, the income and expenses of the organization.

The purpose of writing this work is to study the formation of accounting information on the income and expenses of the organization. To achieve this goal it is necessary:

reveal the essence and significance of accounting for income and expenses;
study the classification of income and expenses;
analyze the composition of income and expenses from ordinary activities, as well as other income and expenses;
analyze the methodological foundations and rules for accounting for income and expenses;
consider ways to estimate income and expenses;
consider the procedure for the formation of financial results.
Compare income and expenses in Russian accounting and in IFRS.

This course work consists of two chapters, a list of used literature consisting of 17 sources and a conclusion.

The first chapter discusses the essence and significance of income and expenses, as well as the conditions for taking them into account. The second chapter defines the very accounting of income and expenses of the organization, the objectivity of the assessment of income and expenses, the rules for accounting for income and expenses, the comparison of accounting for income and expenses with IFRS and Russian accounting.

The theoretical and methodological basis of this work was the works of modern domestic economists involved in the study of the topic of accounting for income and expenses of an organization, the current regulatory legal acts, educational and teaching aids on accounting, articles in periodicals and others. A complete list of sources used is given at the end of the work.

In conclusion, the main conclusions and proposals obtained in the course of the study are formulated.

1. ESSENCE OF INCOME AND EXPENSES IN THE MODERN CONDITIONS OF ECONOMY

1.1. The concept of income and expenses of the organization

Since 2000, organizations have been generating information on income and expenses in accounting in accordance with the procedure established by the Ministry of Finance of Russia in the Accounting Regulations "Income of the organization" (hereinafter RAS 9/99) and "Expenses of the organization" (hereinafter - PBU 10/99) , approved by Orders No. 32n and No. 33 of May 6, 1999. These Regulations establish the methodological basis for the formation and reflection in accounting of reliable information on the income received from the entrepreneurial activity of the organization. This allows you to solve such problems as operational management and control over the activities of the organization by persons who have a direct or indirect interest in its affairs. The concept of income and expenses underlying the mentioned PBUs is that not all expenses are expenses, just as not all receipts are income.

In accounting, in accordance with paragraph 2 of PBU 9/99, the organization's income is recognized as an increase in economic benefits as a result of the receipt of assets ( Money, other property) and (or) repayment of obligations, leading to an increase in the capital of this organization, with the exception of contributions from participants (property owners). one

In other words, the funds or other property received over a certain period form the income of the organization, increasing its assets. Receipts from other legal and individuals, for example:

amounts of value added tax, excises, sales tax, export duties and other similar obligatory payments
under commission agreements, agency and other similar agreements in favor of the committent, principal, etc.;
in the order of advance payment for products, goods, works, services;
advances on account of payment for products, goods, works, services;
deposit;
as a pledge, if the agreement provides for the transfer of the pledged property to the pledgee;
in repayment of a loan, a loan granted to a borrower.

All these receipts, although they replenish the settlement account (or cashier) of the organization, but are not its income, because. belong to other legal entities (or the budget of different levels) and do not contribute to the increase of its capital. However, not every increase in capital is the result of an increase in income. For example, if the owner invests additional funds, the capital of the organization increases, but these receipts do not belong to its income (by definition). 2

Since income is recognized under certain conditions, paragraph 12 of PBU 9/99 contains five such conditions:

1) the organization has the right to receive revenue arising from a specific contract or otherwise confirmed in an appropriate manner;

2) the amount of proceeds can be determined;

3) there is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization or there is no uncertainty in their receipt;

4) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer, the service has been rendered;

5) the costs incurred or to be incurred in connection with this operation can be determined.

Without the obligatory fulfillment of these conditions, income is not recognized in a particular reporting period, but is reflected in accounting either as a receivable (when cash or other property is not received) or as accounts payable (when cash or other property is received).

To recognize in accounting the proceeds from the sale of products and goods, the performance of work and the provision of services, i.e. when it is clear that the condition for the transfer of ownership must be binding, all five of the listed conditions must be met.

To recognize income, the receipt of which is not associated with the transfer of ownership and (or) in the absence of expenses associated with their receipt, three or four recognition conditions must be met, respectively. 3

Speaking about the recognition of income, it should also be noted that along with a short cycle of creating finished products, performing work and providing services (up to 12 months), there is also such a product (work, service) for which the usual operating cycle exceeds 12 months, for example , when determining income in construction or when conducting R&D. The rules for recognizing such income are given in paragraph 13 of PBU 9/99. An organization can reflect in accounting the proceeds from the sale of products (performance of work, provision of services) with a long production cycle, either upon completion of its manufacture, or gradually as soon as it is ready, if, on the basis of primary accounting documents, it is possible to determine the amount (or percentage) of product (work) readiness , services).

If the amount of proceeds from the sale of products (performance of work, provision of services) cannot be determined (for example, there are no global analogues of manufactured products), the proceeds are accepted for accounting in the amount of expenses recognized in accounting for the manufacture of this product, the performance of this work, the provision of this services. Moreover, for products that are different in nature and conditions for manufacturing products, performing work and providing services, an organization can apply different methods of revenue recognition in one reporting period. Information about the chosen method should be reflected in the accounting policy of the organization.

Other receipts are recognized in accounting in the following order 4:

Proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods, as well as interest received for the provision of the organization's funds for use, and income from participation in the authorized capital of other organizations (when this is not subject matter of the organization).At the same time, for accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement;

Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization - in the reporting period in which the court issued a decision to collect them (or the buyer (customer) was recognized as a debtor);

Amounts of accounts payable and depositor's debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

Amounts of revaluation of assets - in the reporting period to which the date, as of which the revaluation was made, refers;

other receipts - as they are formed (revealed).

The Accounting Regulation “Expenses of an Organization” (PBU 10/99) establishes the rules for the formation in accounting of information on the expenses of commercial organizations (except for credit and insurance organizations) that are legal entities under the legislation of the Russian Federation.

In turn, in accordance with paragraph 2 of PBU 10/99, the organization’s expenses are recognized as a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or) the incurrence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in deposits by decision of the participants (property owners).

However, the main thing in understanding the definition of "expenses" should be the goal that this category is designed to realize. Such a goal should be considered the achievement of the possibility of calculating the financial result of the organization as the difference between its income and expenses for a certain period. Based on this, PBU 10/99 contains a number of restrictions on the types of expenses, which, being essentially one hundred percent costs, are not recognized as such in relation to its goals, since they do not directly affect the formation of financial results 5 . Content

INTRODUCTION 3
1. ESSENCE OF INCOME AND EXPENSES IN MODERN CONDITIONS OF ECONOMY 5
1.1. The concept of income and expenses of the organization 5
1.2. Classification and characteristics of income and expenses 11
2. PRINCIPLES OF ACCOUNTING FOR INCOME AND EXPENSES 15
2.1. Methodological bases and rules for accounting for income and expenses 15
2.2. Ways to estimate income and expenses 18
2.3. Comparison of income and expenses in Russian accounting and IFRS 24
CONCLUSION 27
REFERENCES AND ELECTRONIC SOURCES 29
APPENDIX 31

These guidelines are aimed at providing methodological assistance to departments of state (municipal) bodies and organizations for the prevention of corruption and other offenses (officials responsible for the prevention of corruption and other offenses) when receiving and analyzing information about income, expenses, property and obligations property nature.

The obligation of certain categories of persons to provide information about their income, expenses, property and property obligations, as well as income, expenses, property and property obligations of their spouses and minor children (hereinafter referred to as information) is established by the Federal Law of 25 December 2008 No. 273-FZ "On Combating Corruption", as well as other federal laws.

The analysis of information is one of the main functions of the bodies, divisions and officials responsible for the prevention of corruption and other offenses, in accordance with the provisions of federal anti-corruption legislation.

Formation of a methodology for conducting an analysis of information aimed at assessing the objectivity and proportionality of the property status of certain categories of persons to their income;

Identification of signs of submission of false or incomplete information, conflicts of interest, other violations of the provisions of the legislation of the Russian Federation on combating corruption;

Ensuring compliance by state (municipal) employees, employees who are subject to the obligation to provide information, with the requirements of anti-corruption legislation.

Data analysis involves a wide variety of actions, including:

Conducting conversations with citizens and state (municipal) employees (workers) with their consent, obtaining from them with their consent the necessary explanations. These actions are aimed at specifying the content of the information provided, the presentation, objectivity and (or) completeness of which, when analyzed, raises reasonable doubts (questions). Conducting interviews and obtaining explanations may make it possible to eliminate the need to make a decision to verify the reliability and completeness of information in accordance with the legislation of the Russian Federation;

Sending requests in order to obtain information from state (municipal) bodies and organizations on compliance by state (municipal) employees (employees) with the requirements for official conduct (with the exception of information containing information constituting a state, banking, tax or other secret protected by law). These actions may be carried out in order to promptly clarify certain provisions (sections) of the information provided before the authorized person makes a decision to verify the accuracy and completeness of the information in accordance with the legislation of the Russian Federation;

The study of information submitted by citizens and state (municipal) employees (employees), other information received. The study of any information available in open sources is carried out in order to eliminate inaccuracies and errors, specify and (or) supplement the information provided, identify the relationship with the information provided for previous periods, cases of deliberate concealment by employees (employees) of certain information, establish signs in which there is a possibility of a personal interest of the employee (employee), his relatives, as well as other violations of the provisions of the legislation of the Russian Federation on combating corruption

If, based on the results of the analysis, sufficient information was revealed that indicates the submission of false or incomplete information, a conflict of interest, other violations of the provisions of the anti-corruption legislation of the Russian Federation, an appropriate decision is made and an audit is carried out in accordance with the legislation of the Russian Federation on combating corruption.

I. Initial assessment of the certificate of income, expenses, property and liabilities of a property nature for the reporting period

The form of a certificate of income, expenses, property and property-related obligations (hereinafter referred to as the certificate) was approved by Decree of the President of the Russian Federation dated June 23, 2014 No. 460 “On approval of the form of a certificate of income, expenses, property and property-related obligations and amendments in some acts of the President of the Russian Federation.

The certificate is accepted by a state (municipal) employee (employee) of the department for the prevention of corruption and other offenses (an official responsible for the work on the prevention of corruption and other offenses).

The initial assessment of the certificate is aimed at identifying the obvious lack of necessary information, possible inaccuracies, technical errors when filling out the certificate.

When receiving a certificate, the following is assessed:

1) timeliness of submission of information.

2) compliance of the submitted certificate with the approved form;

3) the correctness of the indication of the reporting period and the reporting date, the date of submission of information, the presence of a signature of a citizen applying for a position in the civil service, another position, the exercise of authority for which entails the obligation to provide information, or a person replacing the corresponding position who submitted a certificate for himself (hereinafter also referred to as a person or employee (employee)), their spouse (wife) and minor children (hereinafter also referred to as spouse (husband), minor children).

Citizens applying for public service positions, other positions, the exercise of powers for which entails the obligation to provide information, represent:

a) information about their income, income of the spouse (spouse), minor children received for the calendar year (from January 1 to December 31) preceding the year of submission of documents, as well as information about real estate, vehicles and securities alienated as a result of gratuitous transaction during the specified period;

b) information about the property owned by the person, his spouse, minor children on the right of ownership, information about accounts in banks and other credit organizations, securities, property obligations as of the first day of the month preceding the month of submission of documents ( at the reporting date).

State (municipal) employees, (employees) represent:

a) information about their income and expenses, income and expenses of the spouse (spouse), minor children received for the calendar (reporting) year (from January 1 to December 31) preceding the year of submission of information, as well as information about real estate, vehicles and securities alienated as a result of a gratuitous transaction during the specified period;

b) information about the property owned by the person, his spouse (husband), minor children on the right of ownership, information about accounts in banks and other credit organizations, securities, property obligations as of the end of the reporting period (December 31 of the year preceding year of submission);

4) completeness of filling in the relevant sections of the certificate.

In particular, in:

section 1 of the certificate, the lines “Income from the main place of work” or “Other income”, as well as the line “Total income for the reporting period” must be filled in without fail. In the absence of the indicated income, the corresponding lines of the certificate should contain an indication of the absence of this type of income (for example, “none”, “not available”, “0”, etc.);

section 3 of the certificate, in case of indicating the presence of property in the property, all columns of the corresponding subsection are subject to completion. At the same time, it is necessary to pay attention to the fact that subsection 3.1 “Real estate” or subsection 6.1 “Real estate objects in use” of the certificate must be completed without fail. The simultaneous absence of information in both of these subsections is not allowed;

sections 4-7, if there are relevant objects (an account with a bank or other credit organization, shares and other participation in commercial organizations and funds, other securities, property in use, etc.), it is mandatory to fill in all the relevant columns of the subsection of the certificate.

When accepting a certificate, the marital status of the person is subject to mandatory clarification in order to confirm the sufficient amount of information provided. Information about the marital status is subject to verification with the available information stored in the personal file of the person submitting the information.

II. Detailed analysis of the certificate of income, expenses, property and liabilities of a property nature for the reporting period

For the purposes of these Guidelines, analysis means activities to study the information provided by persons in accordance with the legislation of the Russian Federation on combating corruption, and other information received in order to identify signs of the submission of false or incomplete information, conflicts of interest and other violations of the provisions of the anti-corruption legislation of the Russian Federation, which are the basis for further verification.

As part of the analysis of the information provided, a certificate for the reporting period is compared with certificates for the three previous periods (if any), as well as with another available subdivision of the state (municipal) body, organization for the prevention of corruption and other offenses (the official responsible for work to prevent corruption and other offenses) (hereinafter referred to as the authorized unit (official)) with information on the property status, exercised powers of the person who submitted the information, and other persons, the receipt and processing of which does not contradict the legislation of the Russian Federation. If it is impossible to compare information with certificates for the three previous periods, the information is compared with certificates for the available periods, as well as (if available) with a certificate submitted by an employee (employee) when entering the state (municipal) service (job).

Based on the results of the analysis, a state (municipal) employee, an employee of an authorized unit (official) can conclude that there are no grounds for initiating an audit of the reliability and completeness of information, or that there is sufficient information to initiate an audit, including the presence of signs of a conflict of interest, other violations of the legislation of the Russian Federation on combating corruption.

In the event that information about the unreliability and incompleteness of information, as well as signs of a conflict of interest or other violations of the legislation of the Russian Federation on combating corruption, an audit is necessary. Detailed study is subject to information in the event of a significant change towards an increase in the level of income, property and obligations of a property nature of a person, his spouse (spouse), minor children that create reasonable doubts about the legality of income, property and obligations of a property nature.

2.1. Title page

1. When analyzing the title page of the certificate, you should pay attention to:

1) compliance of the last name, first name and patronymic (in full, without abbreviations), date of birth, series, number, date of issue and name of the authority that issued the passport, available up-to-date information stored in the personal file of the person (as of the date of submission of the certificate).

If the certificate is submitted in relation to a family member, then his last name, first name and patronymic, date of birth, relationship with the person submitting information (spouse (husband), minor child), series, number, passports or birth certificates (for minor children, without a passport), the date of issue and the authority that issued the document. Comparison of the specified information is carried out with the available up-to-date information stored in the personal file of the person;

2) compliance of the address of the place of registration of the person, his spouse (spouse), minor children with the available up-to-date information stored in the personal file of the person (as of the date of submission of the certificate);

3) consistency of information on the place of registration (actual residence) with the information specified in subsections 3.1 "Real estate" or 6.1 "Real estate objects in use" of the certificate;

4) the correctness of the indication of the main place of service (work) and the substituted (occupied) position of the person in accordance with the order, instruction or other act of appointment, service contract (labor contract).

If a person enters the state (municipal) service, applies for a position, the exercise of powers for which entails the obligation to provide information, the correctness of the indication of the corresponding place of service (work), position is checked.

2. In order to prevent attempts to conceal information about the marital status in order to not provide information on the spouse (spouse) and minor children, when receiving a certificate, you must make sure that if there is information in the personal file about the spouse of the person who submitted the information, his minor child, information is also presented to the spouse (wife), minor child.

3. When analyzing information on compliance by employees (employees) with the requirements to prevent or resolve conflicts of interest, data on the registration of such persons at the place of residence (place of stay) or the actual use of real estate with other citizens (if there are such information in the authorized unit (at the official)).

For example, the same registration address may be indicated in the certificates of an employee (employee) and another employee (employee) providing information in respect of which he performs financial, economic or control functions within the same body (organization). This fact may be a sign of a possible conflict of interest or violation of the ban on joint work of close relatives or in-laws (parents, spouses, children, brothers, sisters, as well as brothers, sisters, parents, children of spouses and spouses of children), if this ban applies to these persons and requires an audit carried out in accordance with the legislation of the Russian Federation in the field of combating corruption.

4. In order to identify the facts of a conflict of interest and violation of other provisions of the legislation of the Russian Federation on combating corruption, special attention must be paid to the analysis of information about the place of work of the spouse (spouse) of an employee (employee).

When analyzing information about the place of work of the wife (husband) of an employee (employee), it is recommended to use open sources of information, including those posted on the Internet information and telecommunications network, about organizations in which the spouse (husband) of an employee (employee) works, in order to identifying the relationship of organizations, as well as the presence of a possible personal interest (direct or indirect), which may affect the proper, objective and impartial performance by an employee (employee) of his official (official) duties (powers).

For example, an employee's spouse holds a management position in an organization over which the employee exercises control. This fact may be a sign of a conflict of interest and requires an audit carried out in accordance with the legislation of the Russian Federation on combating corruption.

2.2. Section 1 "Information about income"

The analysis of this section consists in comparing the declared total income of a person, spouse (spouse), minor children with information corresponding to the corresponding positions of this section, and (or) information from other sections of the certificate, as well as information contained in certificates for previous periods.

If the persons who, in accordance with the legislation of the Russian Federation, are charged with the obligation to notify the representative of the employer (employer) about the performance of other paid activities, check whether the personal file of the person has a notification filed in the name of the representative of the employer (employer) about the intention to carry out other paid work .

In addition, if indicated in this section certificate of income from other paid work, it is necessary to establish the existence of an appropriate notice of such work, submitted in accordance with the legislation of the Russian Federation.

When analyzing information on income from the above activities (income from pedagogical, scientific, other creative activities, other types of income) received by a person, spouse, minor children, it is necessary to pay attention to the ratio of such income and income received for the same period at the main place of work.

A detailed analysis for the reliability and completeness of the information provided is subject to a situation in which the income indicated from other paid work exceeds the income from the main place of work for the corresponding period and is not in the certificates for previous periods.

In cases where, for the implementation certain types a ban is established, compliance with this ban is checked.

Information on income from deposits in banks and other credit organizations (line 4) is compared with section 4 "Information on accounts in banks and other credit organizations" of the statement, as well as statements for previous periods.

Information on income received from securities and participation interests in commercial organizations (line 5) must be correlated with the information specified in Section 5 “Information on Securities” of the certificate, as well as certificates for previous periods.

Other incomes indicated in this section (line 6) are verified with the relevant information in other sections of the certificate, as well as certificates for previous periods. For example:

1) information on income received from the lease of real estate must correspond to the information on real estate reflected in subsection 3.1 "Real estate" of the certificate;

2) information on income received from leasing a vehicle must correspond to the information on vehicles reflected in subsection 3.2 "Vehicles" of the certificate;

3) information about income in the form of money received by a person, spouse (husband), minor children as a result of inheritance and (or) donation. These funds may be reflected in section 4 "Information on accounts in banks and other credit organizations" of the certificate. At the same time, the fact of receiving real estate and other property in the order of inheritance is specified.

When analyzing section 1 "Information on income" of the certificate, attention should be paid to the obligation to indicate the final income (line 7), which consists of the sum of lines 1 - 6 of this section.

2.3. Section 2 "Expense Details"

Section 2 "Information on expenses" of the certificate is filled out only if in the reporting period a person, spouse (husband), minor children made a transaction (transactions) for the acquisition of a land plot, other real estate, vehicle, securities, shares (participatory interests , shares in the authorized (share) capital of organizations) and total amount such transactions exceeds the total income of this person, spouse (spouse) for the last three years preceding the reporting period.

When analyzing the information in this section, the correspondence of income to expenses incurred is established. The presence of information in section 2 "Information on expenses" of the certificate indicates the need for a more thorough analysis of those sources of funds from which the relevant property, securities, shares (participatory interests, shares in the authorized (reserve) capital of organizations) were acquired.

Attention should also be paid to the existence of substantiation of sources for obtaining funds for the acquisition of property, securities, shares (participatory interests, shares in the authorized (share) capital of organizations) in the reporting period by a person, his wife (husband) and minor children.

When analyzing the sources of funds at the expense of which the property specified in section 2 "Information on expenses" of the certificate was acquired, attention should be paid to the following possible sources of income:

1) income received from the sale or lease of real estate, vehicles, which must be confirmed by the relevant title documents (contracts), and also be reflected in section 1 "Information on income", subsections 3.1 "Real estate" and 3.2 " Vehicles” of the certificate (if such information is to be reflected in the relevant subsection);

2) funds received from individuals as a result of inheritance, donation, which can be confirmed by relevant documents (extract from the inheritance case, donation agreement) and are indicated in section 1 "Information on income" of the certificate;

3) funds received as a result of the occurrence of a term obligation of a financial nature (loan, credit) are confirmed by a loan agreement, a loan agreement, information about which may be reflected in section 4 "Information on accounts with banks and other credit organizations" and (or) subsection 6.2 "Urgent obligations of a financial nature" of the certificate, if subsection 6.2. to be completed;

4) personal savings of the family for previous years;

5) income received as a result of ownership of securities, shares (participatory interests, shares in the authorized (share) capital of organizations), information about the ownership of which is verified with the information in section 1 "Information on income" and section 5 "Information on securities" references.

When analyzing this section, one should take into account the possibility of not entering into the certificate information about expenses, about property, the value of which exceeds the total income of a person, spouse (spouse) for the last three years preceding the reporting period. In this case, the specified objects of property (other income) can be indicated in the relevant sections of the certificate. This circumstance may indicate both errors made when filling out the certificate, and intentional concealment, in connection with which, the appearance of any new property in other sections of the certificate is subject to careful verification for its inclusion in section 2 "Information on expenses" of the certificate.

When analyzing information about expenses, attention should also be paid to income that cannot be verified through reliable and accessible sources of information, since these incomes may be one of the signs of a possible conflict of interest.

If there is sufficient information indicating possible violations of prohibitions, restrictions and obligations established for the purpose of combating corruption, an audit is carried out in accordance with the legislation of the Russian Federation.

2.4. Section 3 "Information about property"

1. When analyzing this section of the reference, the following information is subject to study:

1) on the type of ownership of an object of movable and immovable property (individual, shared, common). At the same time, for joint ownership, other persons (surname, first name, patronymic or denomination) in whose ownership the property is located must be indicated. At the same time, for shared ownership, it is necessary to indicate the size of the share of the person whose property information is being submitted;

2) on the address of registration (location) of the immovable property;

3) on the name of the registration authority in which the vehicle is registered (for example, the name of the State traffic inspectorate);

4) on the area (sq. m) (for real estate objects);

5) on the basis of the acquisition (name and details of the document that is the legal basis for the emergence of ownership rights);

6) on the source of funds at the expense of which real estate was acquired, if such property is located outside the territory of the Russian Federation (Part 1 of Article 4 federal law dated 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, own and (or) use foreign financial instruments "). At the same time, information about the above source must be indicated in the certificate annually, regardless of the year the property was acquired.

2. When analyzing this section of the certificate, special attention should be paid to any property acquired (alienated) in the reporting period by a person, spouse (husband) and minor children in comparison with the information indicated in the certificates for previous reporting periods.

The fact of the absence in the certificate for the reporting period of information about the property previously indicated in the certificates for previous reporting periods must correspond with the information specified in section 1 "Information on income" of the certificate as income received from the sale (alienation) of this property, or from the information specified in section 7 "Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction" of the certificate on alienation on a gratuitous basis. If the income from the sale (alienation) of property is not indicated and section 7 of the certificate is not filled out, the person must be asked for clarifications regarding the procedure for the alienation of this property.

When new property appears in the reporting period, it is recommended to make sure that this property is commensurate with the income of the person, spouse (spouse). At the same time, sources of funds for its acquisition are established by analyzing: the amount of total income (section 1 of the certificate), cash (section 4 of the certificate), including changes in the amounts of balances on the accounts of a person, spouse (spouse), as well as the amount of urgent obligations of a financial nature (subsection 6.2 of the help). It is necessary to take into account similar information that was indicated in the certificates for previous reporting periods (if any).

In the case of the acquisition of property as a result of a gratuitous transaction (inheritance, donation), the testator (donor) is established, and the person is invited to give appropriate explanations, since a situation of a conflict of interest is possible.

You should also pay attention to the following.

1) In the absence of information about real estate objects owned by a person, spouse, minor children, subsection 6.1 “Real estate objects in use” of the certificate must be filled in, which must contain information about the real estate object, in use, at whose address the specified person and members of his family are registered (permanently or temporarily). Comparison of the specified information is carried out with the available up-to-date information stored in the personal file of the person who submitted the information (as of the date of submission of the certificate).

2) If the real estate object is indicated as the individual property of a person, his wife (spouse), minor children, this object may be indicated in subsection 6.1 "Real estate objects in use" of the certificate as being in use by other family members (in in case of joint residence in this property).

3) An immovable property object indicated as owned by a person must not additionally be indicated as being in use by the same person (duplication of relevant information is a logical error when filling out a certificate).

4) If a person, spouse (spouse), minor children own a residential house, dacha, garden house, garage, parking place, it is advisable to clarify information about the land plot owned (used) at the same address, since these objects, as As a rule, they are erected on land plots, that is, they are directly connected with land that may belong to a person by right of ownership. At the same time, it should be taken into account that the land plot on which the structure is erected may be owned by other persons.

Land plot under apartment building, as well as under above-ground or underground garage complexes, including multi-storey ones, is not subject to indication.

When the specified land plot is in use by a person, spouse, minor children, it is necessary to clarify the availability of relevant information in subsection 6.1 "Real estate objects in use" of the certificate.

3. If you have information about vehicles, you should check their details (make, model, year of manufacture). Information about vehicles is compared with information from the previous reporting period. In this case, if the probable cost of a vehicle purchased by a person, spouse (husband), minor children in the reporting period is significant and exceeds their total income for the last three years preceding the reporting period, it is necessary to check the availability of relevant information about the vehicle in the section 2 "Information on expenses" of the certificate.

4. The following cases can be referred to the facts allowing to draw a conclusion about the possible submission of false or incomplete information by a person.

1) When comparing the certificate for the reporting period with previously submitted certificates, the fact of the appearance of a new real estate object, a vehicle, the cost of which exceeds the total income of a person, spouse (spouse) for the last three years preceding the reporting period, was revealed. At the same time, information about such an object is not indicated in section 2 "Information on expenses" of the certificate.

2) The certificate for the reporting period of a person, spouse (spouse), minor children does not reflect real estate, vehicles, previously owned by the said persons by right of ownership, and income from the sale of real estate and vehicles are not indicated in section 1 "Information on income" of the certificate and there is no information in section 7 "Information on real estate, vehicles and securities alienated during of the reporting period as a result of a gratuitous transaction” of the certificate.

3) The certificate for the reporting period indicates a new real estate object. At the same time, the details of the document, which is the legal basis for the emergence of ownership, indicate that the property was acquired in one of the periods preceding the reporting period.

2.5. Section 4 "Information on accounts in banks and other credit institutions"

1. In the course of the analysis of this section, it is necessary to pay attention to the name of the bank or other credit organization, as well as the address of the bank or other credit organization in which the funds of the person, spouse (spouse), minor children are placed, the type and currency of the account, the date the account was opened , the amount of funds received on the account, if the specified amount exceeds the total income of the person and his spouse (wife) for the reporting period and two previous years. In this situation, an extract on the cash flow on this account for the reporting period is attached to the certificate.

As part of the analysis, the information provided is compared with similar information in the certificates of previous reporting periods (if any).

2. The date of opening an account with a bank or other credit organization must be no later than the reporting date, since an account that was opened later than the reporting date is not indicated in the certificate (such information is indicated in the certificate for the subsequent reporting period).

3. In the presence of loan agreements and the opening of appropriate accounts, it is necessary to pay attention to the reflection of information in subsection 6.2 "Term financial obligations" of the certificate (if necessary).

4. The following cases can be attributed to the facts allowing to draw a conclusion about the possible commission of a corruption offense by a person.

1) The submitted certificate for the reporting period indicates a bank account opened earlier than the reporting period. At the same time, this account does not appear in certificates for previous reporting periods. In this regard, a situation of deliberate concealment of this account earlier in order to carry out monetary transactions and not reflect them in the certificate is possible.

2) The amount of the balance on the account at the end of the reporting period is many times greater than the salary of the person, spouse, minor children. In this regard, the possibility of requesting clarifications regarding the basis for receiving the said amount may be considered.

3) The submitted certificate indicates a deposit account with a significant balance. At the same time, in line 4 of section 1 "Information on income" of the certificate, there is no information on income from a deposit in a bank or other credit institution. In this regard, it must be taken into account that after the expiration of the time period determined by the bank or other credit organization, interest is paid on the deposit.

2.6. Section 5 "Information on securities"

1. When analyzing subsection 5.1 "Shares and other participation in commercial organizations and funds" of the certificate, attention should be paid to the mandatory completion of all relevant sections. If there are securities, the relevant subsection should indicate:

1) full or abbreviated official name of the organization and its legal form;

2) location of the organization (address);

3) authorized capital organizations (special attention should be paid to cases in which the authorized capital of an organization is denominated in foreign currency. In this situation, it is necessary to clarify the exchange rate of the Bank of Russia as of the reporting date and make the appropriate calculations);

4) share of participation;

5) grounds for participation.

2. When analyzing subsection 5.2 "Other securities" of the reference, attention should be paid to the need to indicate:

1) type of security;

2) the person who issued the security;

3) the nominal value of the obligation;

4) total quantity;

5) total cost.

3. When analyzing subsection 5.2 "Other securities" of the certificate, it is necessary to make sure that this subsection does not indicate the shares to be reflected in subsection 5.1 "Shares and other participation in commercial organizations and funds" of the certificate.

4. At the same time, it is necessary to make sure that the total declared value of securities, including shares in commercial organizations, is filled in correctly.

5. The results of the analysis may reveal facts of the presence or possible presence of a conflict of interest, as well as non-compliance with the established requirements of the legislation of the Russian Federation on combating corruption.

An analysis of the information contained in subsections 5.1 and 5.2 of the certificate will make it possible to identify a conflict of interest in cases where the spouse, minor children of a person own securities, shares (participatory interests, shares in the authorized (share) capital of organizations) of organizations in respect of which the person has taken any decisions, including when exercising control and supervisory functions.

6. If the issue of a possible conflict of interest in connection with the ownership of securities, shares in commercial organizations was considered by the commission on compliance with the requirements for official conduct and settlement of conflicts of interest, and the commission recommended the transfer of securities, shares in the charter ( share) capital in trust management - the completeness of the implementation of this recommendation is checked.

7. If there are certificates for previous reporting periods, it is necessary to analyze the submitted certificate regarding the increase and (or) decrease in positions in this section and information about each position.

8. If the fact of alienation of securities and participation interests in commercial organizations, receipt of dividends or income from operations with securities is revealed, the relevant information shall be reflected in section 1 "Information on income" of the certificate. When alienating securities and participation interests in commercial organizations on a gratuitous basis, section 7 “Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction” of the certificate must be completed.

9. In the case of the acquisition of securities, participation interests in commercial organizations, it is advisable to clarify the cost of their acquisition and, as a result, the need to fill out section 2 "Information on expenses" of the certificate. At the same time, it is necessary to compare the information on the provided acquisition cost with the average market price at the date of their acquisition. In the event of a significant discrepancy between these indicators, clarification should be requested.

10. If there are doubts about the reliability of the reflection of information, it is advisable to request clarification from the person who submitted the information.

11. In the event that transactions with real estate and (or) vehicles were made in the reporting period and section 2 of the certificate is completed in connection with this, any acquisitions of securities and stakes in commercial organizations are automatically (in aggregate) subject to declaration in section 2 references.

2.7. Section 6 "Information on obligations of a property nature"

1. When analyzing subsection 6.1 "Real estate objects in use" of the certificate, attention should be paid to the correctness of the indication of the following aspects:

1) type of property;

2) type and terms of use;

3) grounds for use;

4) location (addresses);

5) area (sq. m).

2. If on the title page of the certificate the property specified in the registration information is not reflected in subsection 3.1 "Real estate" of the certificate, such property shall be indicated in subsection 6.1 "Real estate objects in use" of the certificate (with the exception of, including case when a person, spouse (husband), minor children are registered at the address of the administrative building, which is the place of the federal state service).

3. If it is reliably known about real estate objects that are used on a permanent basis by a person, spouse (husband), minor children, and such objects are not reflected in this subsection, then it is necessary to request appropriate explanations.

4. When analyzing subsection 6.2 "Urgent obligations of a financial nature" of the certificate, attention should be paid to the need to indicate:

2) creditor (debtor);

3) grounds for occurrence;

4) the amount of the obligation/the amount of the obligation as of the reporting date (special attention should be paid to cases in which a term obligation of a financial nature is expressed in foreign currency. In this situation, it is necessary to clarify the exchange rate of the Bank of Russia as of the reporting date and make the appropriate calculations;

5) the terms of the obligation.

5. When analyzing the amount of the obligation/the amount of the obligation as of the reporting date, it is necessary to make sure that this subsection does not indicate term financial obligations in the amount of less than 500,000 rubles, as well as term financial obligations, in respect of which the amount of the obligation (remaining outstanding debt) is less than 500,000 rubles.

6. When analyzing information about the creditor (debtor) and guarantees and guarantees, it is necessary to make sure that there is no conflict of interest.

7. When analyzing information on the terms of a term obligation of a financial nature, it is advisable to compare the information presented with the average market conditions. It is recommended to use open sources of information, including those posted on the information and telecommunications network "Internet". For example, to clarify on the website of the relevant bank or other credit organization the amount interest rate for a similar financial liability at the relevant date.

In the event of a significant discrepancy between these figures, clarification should be requested.

8. In the presence of loan agreements, it is necessary to pay attention to the reflection of information in section 4 "Information on accounts with banks and other credit organizations" of the certificate of existing accounts that were opened at the conclusion of loan agreements.

When obtaining a cash loan, it is necessary to clarify the fact of opening an account with the relevant credit institution. If the loan agreement involves the opening of an account, information about such an account should be reflected in section 4 "Information on accounts with banks and other credit organizations" of the certificate.

9. If the column "Terms of obligation" indicates pledged property to secure an urgent obligation of a financial nature, the need to reflect such property in section 3 "Information about property" of the certificate should be clarified.

10. If there are certificates for previous reporting periods, it is necessary to analyze the submitted certificate regarding the increase and (or) decrease in positions in this section and information about each position.

11. By comparing the submitted certificates with certificates for previous reporting periods, the amount of reduction in financial liabilities for the reporting year is revealed in comparison with the income indicated in section 1 "Information on income" of the submitted certificates. If there are doubts about the objectivity of the information provided, it is necessary to request clarifications, including with regard to the source of repayment of obligations.

A fact indicating a possible commission of a corruption offense may be a situation of a significant reduction in the amount of existing urgent obligations. In this case, the amount of the paid debt is equal to or exceeds the total income of the person, spouse (spouse) and minors (children) for the reporting period.

12. If a person, spouse (husband) act as creditors, it is necessary to compare the amount of funds provided with the income received during the reporting period. If there is any doubt about the objectivity of the information provided, clarification should be requested.

13. In the event that a person, spouse (husband) has been issued loans for a significant amount on an interest-free basis or at a deliberately low rate that differs from the usual lending conditions, it is necessary to study this situation and, if necessary, request appropriate explanations.

In order to determine the average market rate and conditions for granting credit funds, it is recommended to use open sources of information, including those posted on the Internet information and telecommunication network, analyzing rates and conditions loan products relevant bank or other credit organization on the relevant date.

14. If there is a loan or a loan, the amount of which significantly exceeds the annual income of a person, spouse (spouse), it is necessary to check in section 3.1 of the certificate the presence of the corresponding newly acquired property or the presence in section 6.2 of the certificate of information about the financial obligation on the part of the developer.

2.8. Section 7 "Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction"

When analyzing this section, it is necessary to pay attention to the fact that, in accordance with civil law, a transaction means the actions of citizens and legal entities aimed at establishing, changing or terminating civil rights and obligations (Article 153 of the Civil Code of the Russian Federation).

If a gratuitous transaction has been carried out with respect to an object of property previously owned, such information must be indicated in section 7 “Information on real estate, vehicles and securities alienated during the reporting period as a result of a gratuitous transaction” of the certificate.

The information specified in this section is compared with other help sections for the current and previous periods for consistency in displaying the relevant information.

_____________________________

* With the exception of information submitted by applicants for replacement through direct election of a position or for membership in an elected body (chamber of a body).

** Subparagraph "k" of paragraph 3 of the Decree of the President of the Russian Federation of September 21, 2009 No. 1065 "On verification of the accuracy and completeness of information submitted by citizens applying for positions in the federal civil service, and federal civil servants, and compliance by federal civil servants with the requirements to official conduct.

Clause 1 of Article 10 of the Federal Law of December 3, 2012 No. 230-FZ “On control over the compliance of expenses of persons holding public office and other persons with their income.”

Subparagraph "e" of paragraph 15 of the Regulation on verifying the accuracy and completeness of information submitted by citizens applying for positions in the federal civil service and federal civil servants, and compliance by federal civil servants with the requirements for official conduct, approved by Decree Decree of the President of the Russian Federation of September 21, 2009 No. 1065 “On Verification of the Authenticity and Completeness of Information Submitted by Citizens Applying for Positions in the Federal Civil Service and Federal Civil Servants, and Compliance by Federal Civil Servants with the Requirements for Official Conduct.”

Subparagraph "e" of paragraph 7 of the Regulation on verifying the accuracy and completeness of information submitted by citizens applying for public positions in the Russian Federation and persons holding public positions in the Russian Federation, and compliance with restrictions by persons holding public positions in the Russian Federation, approved by Decree of the President of the Russian Federation dated September 21, 2009 No. 1066 “On verifying the accuracy and completeness of information submitted by citizens applying for public positions in the Russian Federation, and persons holding public positions in the Russian Federation, and compliance with restrictions by persons holding public positions in the Russian Federation.”

Subparagraph "i" of paragraph 6 of the Model Regulation on the division of the federal state body for the prevention of corruption and other offenses, approved by Decree of the President of the Russian Federation of July 15, 2015 No. 364 "On measures to improve the organization of activities in the field of combating corruption".

Subparagraph "l" of paragraph 7 of the Model Regulations on the body of the subject of the Russian Federation for the prevention of corruption and other offenses, approved by Decree of the President of the Russian Federation of July 15, 2015 No. 364 "On measures to improve the organization of activities in the field of combating corruption".

These Guidelines can also be used when analyzing information on income, property and property obligations submitted by the heads of state and municipal institutions in accordance with clause 3.1 of part 1 of article 8 of Federal Law No. 237-FZ and part 4 of article 275 of the Labor Code Russian Federation.

Document overview

So, a primary and detailed analysis of the statement of income and expenses is provided. As part of the first, the timeliness of the submission of the document, compliance with the approved form, the correctness of the reporting period, and the completeness of filling in the sections are evaluated.

In a detailed analysis, information is compared, including with previously transmitted certificates, with other information. The procedures that are carried out when analyzing each section of the help are listed.

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Why declare income

On the territory of the Russian Federation, Federal Law No. 273 “On Combating Corruption” is in force, which says that in addition to civil servants, members of their families are also required to submit declarations, which accurately displays information on the movement of income, property and property-type obligations.

By decree of the President of the Russian Federation, income, securities and property abroad are subject to declaration until April 30 of this year for the past period. The report is submitted every year. All types of receipt of funds by officials are subject to reporting for the transparency of the system, and tracking corruption.

The Anti-Corruption Center conducts checks upon presentation of the declaration, for the completeness of the information specified in it. So in case of illegal enrichment, a public person without reason is subject to criminal punishment. All discrepancies are identified, they are carefully checked, and the results are published on the website of the Federal Tax Service.

Where can I see information

Employees of public services are required to declare their income in accordance with the order of the President of the Russian Federation.

These include employees:

office of the president;
federal chambers and assemblies;
government;
employees of the Ministry of Internal Affairs and the Ministry of Emergency Situations;
executive authorities;
judicial system;
federal customs divisions;
FSB and FSO.

Every year, data are posted on the website of the Federal Tax Service on earnings and other property of state officials, as well as their families. Also, each of the civil service organizations must post detailed information on the declaration of their employees, as well as their family (spouse / spouse, children, including minors) on the websites of their departments.

The register of declarations of civil servants is an automated system that is updated once a year, divisions by areas of employment, regions, lists of the largest incomes of officials and their spouses - this is what access is constantly open. Discrepancies in the data provided and their amount are also displayed in the register.

How to fill out

The legislation of the Russian Federation sets the deadline for filing a tax return for officials on April 30 of each year, if it falls on a day off, it is automatically transferred to the next working period.

Formation of certificates for each family member, in accordance with Presidential Decree No. 82 dated January 22, 2017, should be made in the software "Help BC". If the couple is divorced, and the decision to dissolve the marriage came into force a month later, earlier than December of last year, it makes no sense to fill out a certificate of income of the spouse (wife).

It is not necessary to visit the establishments. It is possible to fill out the reporting form on the official website of the tax service, by registering in your personal account, you will also need an electronic digital signature. The document can be presented in paper and electronic form. Drawing up on an official letterhead is possible with the help of the "Declaration" program.

To enter Personal Area the taxpayer needs details that can be obtained from the tax service, at any branch. You must present your passport and a copy of the TIN. Or using the data of the ESIA, its access details to enter the website of the "Public Services".

In case of violation of the deadlines for submitting documentation and paying taxes, it is subject to a fine of 5% of the amount of tax that was not paid. Failure to submit documents threatens to impose a fine of more than 1000 rubles.

Sample and declaration form

According to Presidential Decree No. 460 dated June 23, 2014, all departments of state apparatuses are subject to declaration annually, and documented in the form of a certificate of income.

The declaration of income of officials takes place according to the form of the 3-NDFL form, which displays personal information and 2 sections. The form itself has 3 categories to fill out, which apply to the applicant himself, his spouse, and his children, including minors.

For each person, the following information is provided:

Personal passport data (F. I. O, date of birth and place).
The name of the institution where the employment contract was concluded.
Family composition.
The time period for which the report will be submitted.
Sources of income, bank account balances, their amounts and the cost of purchasing assets.
Real estate and vehicles in possession.
Availability of deposits.
Credits, loans (long-term and short-term).

You can download the declaration form and sample filling directly on our website.

The submission of the declaration takes place before April 30, the exceptions are employees of the Presidential Administration, they Applications must be submitted by April 1st. Regardless of work activity or vacation, as well as maternity leave, it is necessary to submit documents for declaration.

Fill example

In addition to filling out the questionnaire, there are also sections describing the income part itself:

information about income received in cash and property equivalent ( wage certificate 2-NDFL, apartment purchase);
expenses when buying real estate and transport (if the amount exceeds the income of all family members for the past 3 years);
owned property (and vehicles);
bank and credit accounts;
securities, excises (if they generate income, the amount is also indicated);
mortgage, lease and rent of property (temporary use of property type).

When receiving other income, such as alimony, maternity capital, etc., they are summed up.

Data is only entered in the tables when assets are purchased by the government worker himself or by any of his family members.

Those who are just planning to enter the civil service, filling out section 2 is not required, but filling out the declaration itself, its questionnaires are required.

In other cases, it is necessary to indicate the amount for which the assets or real estate were purchased, and confirmation that this amount was obtained legally. Corrections on the form are prohibited, including correction fluid. The reporting document is filled out on sheet A4.

Why does the Federal Tax Service publish the income of civil servants

Not all employees of various structures provide a declaration of their income, a list of those who are obliged to do this is provided for at the legislative level. Employees whose work is associated with corruption risks are subject to the mandatory provision of income statements.

The need to publish such data is due to the UN Convention, which Russia signed in 2003, which involves declaring the revenue side of the state apparatus. This is done to detect violations and corruption. And also for review in the media and ordinary citizens of the Russian Federation.

Declaration of income, including from the sale of real estate, is a necessity for the transparency of the system, and which allows to exclude corruption among government departments. Timely provision of information in electronic form, using the IFTS website, will reduce the time for submitting documents, without queues. The filing of income data takes place every year until April 30th.

You can see more about the declarations of civil servants in the video below.