UN resolution 2334 who voted. UN resolution against Israeli settlements

Income Statement is one of the most requested documents. It may be required by both a civil servant and an employee private organization. It tells how a citizen is a solvent person and is most often needed to get a loan from banks and other financial organizations, to apply for visas, as well as for tax authorities and various social services. AT last case, this document is usually needed to confirm the right of a citizen to receive any state subsidies and benefits.

FILES

Who issues the certificate

Remember: the law does not require you to specify for what purposes you need a certificate of income.

This document is issued by the employer at the request of the subordinate. The certificate is issued, as a rule, by a specialist in the accounting department, who then submits it for signature to the head of the enterprise. In order to receive it, it is enough for an interested employee to apply to the company's management with a written application - the management has no right to refuse. Within three days from the date of the request, the employee must receive the required document. The period of validity of the certificate may differ significantly depending on the organization to which it must be provided, but usually this period does not exceed one month.

Rules for issuing a certificate

This document does not have a unified sample that is mandatory for use, therefore it can be issued in free form or according to a template specially developed and approved by the company. The main thing is that the certificate contains the following information:

• Business name,
• employee information,
• average monthly salary,
• the amount of wages actually accrued and received by an employee for a certain period of time.

The amount of deductions for taxes and insurance contributions to off-budget funds can be omitted, provided that the “net” salary is indicated in the certificate. In addition, it is advisable to indicate the amount of the organization's debt to the employee on the date of issue of the certificate, if any.

All data entered in the certificate of income must be reliable, the document should not contain any errors and corrections. For the provision of incorrect information (which today can be easily verified by the supervisory authorities), the administration of the enterprise, represented by the chief accountant and the head, may be punished in the form of a large fine.

The certificate can be written both on a regular sheet of A4 format and on the letterhead of the enterprise; both printed and handwritten versions are allowed by law. The certificate can have as many copies as the employee requires in his application. The document must be signed by the chief accountant of the enterprise and the director.

If the document is issued by a commercial organization, then the seal can be omitted, since individual entrepreneurs and legal entities (since 2016) are not required to use seals and stamps in their activities (but it should be borne in mind that sometimes representatives of government and credit structures may require an imprint on a document).

Instructions for filling out an income statement

From the point of view of office work, filling out a certificate should not cause any particular difficulties, since it has a completely standard structure.

At the top of the document is written full name of company indicating its organizational and legal status (IP, LLC, OJSC, CJSC), then its details are entered, as well as the date of filling out the certificate and locality in which the company operates. If a letterhead is used, then this information is no longer required.

A little lower in the middle of the line is the name of the document. Next are made employee details for which help is intended:

• Full Name,
• passport data (series, number, when, where, by whom issued),
• certifies the fact that this person at the time of issuing the certificate is really an employee of the organization,
• his position is indicated
• date of conclusion of the employment contract.

The next part of the certificate concerns directly received by the employee income for any given period of time. You can arrange this both as a list and as a table (the latter option is much more convenient). The monthly salary amounts are entered into the table (it is possible only in rubles, it is not necessary to indicate kopecks).

If “net” income is indicated, then no additional columns need to be made, otherwise it is necessary to enter information on tax deductions and insurance payments made to extra-budgetary funds.

Below the table, you need to indicate the duration of the employment contract and if it is unlimited, then this must also be noted.

At the end, the document should sign chief accountant and head of the organization.

To the Department for work with personnel Main Directorate of the Ministry of Internal Affairs of Russia for Nizhny Novgorod region

(the name of the personnel department of the federal state

body, or other body or organization)

I, Smirnov Vladimir Anatolievich, born on September 22, 1975, passport ser. 4241 No. 636465, issued on July 10, 2004, Department of Internal Affairs of the Nizhny Novgorod district of Nizhny Novgorod

Department for Work with Personnel of the Main Department of the Ministry of Internal Affairs Russian Federation for the Nizhny Novgorod region, inspector vocational training department

(place of work or (service), occupied (replaced) position; in the absence of the main place of work or (service) - occupation; position for which the citizen is applying (if applicable)

registered at: 603048, N.Novgorod, st. Rodionova, d. 187, apt. 19

(registration address)

(actually I live at: 603048, N.Novgorod, st. Ilinskaya, 17, apt. 24),

I provide information about my income, expenses, spouse, minor child (underline as necessary)

(last name, first name, patronymic, date of birth, series and number of the passport, date of issue and the authority that issued the passport)

(address of the place of registration, main place of work (service), occupied (replaced) position)

(in the absence of the main place of work (service) - occupation)

(Full Name)

on the right of ownership, on deposits in banks, valuable papers ah, on liabilities of a property nature as of December 31, 2014.

Section 1. Information about income

_____________________________

* Income received in foreign currency is indicated in rubles according to exchange rate Bank of Russia on the date of receipt of income.

Section 2. Details of expenses

_____________________________

* The name and details of the document that is the legal basis for the emergence of ownership rights are indicated. A copy of the document is attached to this certificate.

Section 3. Information about the propertye

3.1. Real estate

_____________________________

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

** The name and details of the document that is the legal basis for the emergence of ownership rights are indicated, as well as in cases provided for part 1 of Article 4 Federal Law of May 7, 2013 N 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", the source of funds from which the property was acquired.

*** The type of land plot (share, share) is indicated: for individual housing construction, summer cottage, garden, homestead, garden and others.

3.2. Vehicles

_____________________________

* All securities are indicated by type (bonds, promissory notes and others), with the exception of shares specified in "Shares and other participation in commercial organizations and funds".

** The total value of securities of this type is indicated based on the cost of their acquisition (if it cannot be determined, based on the market value or nominal value). For liabilities denominated in a foreign currency, the value is indicated in rubles according to exchange rate

*(2) The second party of the obligation is indicated: the creditor or the debtor, his surname, name and patronymic (name legal entity), address.

*(3) The basis for the occurrence of the obligation, as well as the details (date, number) of the relevant agreement or act are indicated.

*(4) The amount of the principal liability (excluding the amount of interest) and the amount of the liability as of the reporting date are indicated. For liabilities denominated in a foreign currency, the amount is indicated in rubles according to exchange rate Bank of Russia as of the reporting date.

*(5) Annual interest rate obligations, pledged to secure an obligation; property issued to secure an obligation; guarantees and guarantees.

I confirm the accuracy and completeness of this information.

"____" ___________20___ __________________________________________________

(signature of the person submitting the information)

_________________________________________________________________________

(Full name and signature of the person who accepted the certificate)

_____________________________

*(1) To be completed by hand or using specialized software in the manner prescribed by the regulatory legal acts of the Russian Federation.

*(2) Information is submitted by a person filling a position, the exercise of powers in which entails the obligation to provide such information (by a citizen applying for filling such a position), separately for himself, for his spouse (spouse) and for each minor child.

*(3) Indicates income (including pensions, allowances, other payments) for the reporting period.

*(4) Information about expenses is presented in cases established by article 3 Federal Law of December 3, 2012 N 230-FZ "On control over the compliance of expenses of persons holding public office and other persons with their income." If there are no legal grounds for providing the specified information, this section is not completed.

*(5) Indicated as of the reporting date.

*(6) Indicates current financial obligations as of the reporting date in the amount equal to or exceeding 500,000 rubles, the creditor or debtor of which is the person whose information about the obligations is provided.

Programs aimed at automating workflow make it possible to make life easier for office workers. This process is especially relevant for civil servants who are overloaded with paperwork. Most state organizations annually request information from their employees on the profits received in order to identify corruption and fraudulent schemes. In order to simplify the filling of the income form, the Ministry of Labor of the Russian Federation developed a special computer program "BK Help". A sample filling and how to fill out this document without much time investment are contained in detailed instructions located below.

There is one significant difference in the activities of civil servants, for example, from office workers: wage, which they receive, is not transferred from the funds earned by the organization. Financial support for wages comes from the federal or regional budget. In order to prevent officials from abusing the granted powers and to prevent the use of public funds, a decision was made to strengthen control over the level of income. According to the current legislation, civil servants are required to report to the state on their income and expenses.

To facilitate the filling of the electronic declaration, a new product called "BK Help" was developed, which allows you to perform the following functions:

• create printables;
• enter the data required by the tax authorities;
• control the correctness of the entered information.

Users note many advantages inherent in this program:

• ease of use;
• availability;
• time resource saving.

In addition, it reveals inaccuracies when filling out a certificate.

The developers provide the opportunity to download the "BK Help" for free without prior registration on the site.

This page provides detailed information explaining the legislative mechanism for combating corruption and applying preventive measures, which include providing information on the income and expenses of entities holding public office.

After reviewing these materials, you can start working with the application, which can be launched by clicking on the link located in the lower right corner of the page. In a new window, you will be able to see:

• download link latest version and its description;
• clarifications on filling out the declaration;
• enumeration of requirements for the procedure for providing a document.

One of the main advantages of this open source software is the preservation of information, which allows, in case of incorrect filling, not to redo the entire document, but only to correct the required column. In addition, to create a reporting document in the next tax period, the user only needs to update the corresponding columns on income and expenses.

The program is equipped with a fairly user-friendly interface: each field contains hints, indicated by a question mark or an inverted triangle. In addition, the menu is conveniently located in the central part of the screen, which allows you to quickly find desired page references. When you click the "Print" button, if errors are found, the system will display a list of sections in which they were made, and will allow you to print the document only after correcting them.

The help is divided into 6 parts, occupying 10 pages. If an employee has a spouse or minor children, he is required to provide information about their income in separate documents.

A significant bonus of this program: if during the filling out of certificates by hand it constantly became necessary to enter personal information into each certificate issued for a relative, then when using the program this process occurs automatically.

The date of filling is set by default in accordance with the current date, however, if necessary, in last section document, you can write the required number. In the same section, you can change the font of the text.

Preparing to work with open source software

First of all, you should inspect the work tool for compatibility with the program. The computer or laptop must have the following characteristics:

• Windows XP or Windows 7;
• 1 GB of free memory.

In addition, a laser printer is required to print the completed certificate. Before starting work, you must install the program by downloading it from the official site or by running the installation file from the disk. If the application does not start in Windows XP or Windows 7, you should either start the application on another computer or run updates for the system programs you are using.

After the shortcut "BK Help" appears on the desktop, you can start creating a document.

Filling rules

You can read the full instructions on how to fill out a certificate using this SSW by clicking on the following link.

General rules for entering information:

1. First of all, you should enter the full name, date of birth and passport details of the applicant, then you can start working on the files of family members.
2. To avoid confusion when working with the document, the columns are equipped with footnotes "*" and "**", explaining what information should be entered.
3. When the desired value is not found, you can select the "Other" field and enter information in text mode.
4. The quantitative values ​​of each indicator must be entered with an accuracy of kopecks. After the desired value has been entered, press Enter. If there is a need to edit the data in the tables, you can change the original information by clicking the left mouse button on the icon located in the cells. Rows are deleted in the same way.
5. If the program detects errors in filling, it will highlight the corresponding fragment in red and put an exclamation mark containing the key to correcting the inaccuracy.
6. All data is automatically saved every minute. If necessary, you can save the document manually by clicking on the "Save" button.
7. In fields in which there is no need to enter information, do not put a dash or symbols "Z", "0". Instead, you should enter the phrase "I do not have" or "does not have."
8. After filling in all the columns and saving the entered information, the certificate should be printed. If all the required fields were not filled in during the filling process, the program will inform the user about the incorrect preparation of the document before printing. After the document is printed, you need to check it for printing defects. A certificate containing streaks or stains that may appear in the presence of a low-quality cartridge is not allowed to be submitted.
9. Correction of inaccuracies with a corrector or corrections made with a pen is not allowed.
10. Stitching or stapling sheets with paper clips is not allowed.

On each page, with the exception of the last one, a signature should be put in the lower right corner. It must be ensured that it does not occupy the space allocated for barcodes.

Step by step instructions for filling

To start working with the program, you must perform one of the following actions:

• if the open source software is launched for the first time, you should select the "Create a new package of documents" function;
• if declarations have already been drawn up before, you need to select the “Create a package of documents” function.

Table 1. Instructions for filling

Information about the property

Upon completion of the preparation of the certificate, you need to put a tick next to the sentence "I confirm the accuracy and completeness of this information."

The completed certificate can be sent for printing by pressing the "Print" button. Before outputting the data to paper, the program will open a preview window and put down the QR codes required for the controlling service.

If there is a need to save the completed document to a USB flash drive, when saving the certificate, instead of the folder, select the previously installed in the USB flash drive as a storage location. If it is already saved, you need to use the right mouse button to select the "Send" function and address the help to the USB flash drive.

How to correctly report income and expenses

Profit means financial injections in cash and non-cash form received during the reporting period. In this part of the certificate, it is necessary to indicate the amounts before withholding tax or other fees.

It is not necessary to reflect the following payments:

• reimbursement of travel expenses;
• reimbursement of the cost of travel to the place of vacation;
• bonus funds on discount cards provided by stores.

The following sources of income should be strictly indicated:

• social payments;
• scholarship.

Data on tax deductions are not indicated, since the tax refund is considered a tax benefit and does not apply to profit.

In addition to listing income data, the applicant must provide personal spending data for himself and his family. Any transactions related to the sale and purchase of the following objects are subject to mandatory payment:

• plots of land;
• real estate;
• Vehicle;
• shares.

If the only source of income is wages, then in section 4, which involves entering data on bank accounts, you should check the box “the total amount of cash receipts did not exceed the total income”.

For the convenience of filling in certain declarations, a special program called SPO was developed. With it, you can correctly and quickly fill out the BC certificate.

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Let's take a closer look at the features of filling out, the order of including certain information and other especially important aspects that precede the inclusion of certain columns in the certificate, as well as the procedure for issuing explanations, both for income and expenses.

Program description

In order to fill out a document called a BC income certificate, you can use a program developed in accordance with the Decree of the President of Russia. All information about it will be disclosed below.

Before you start filling necessary information, you need to download the program. This can be done using the Internet resource or use the program recorded on the disk.

The person is invited to select the "new package of documents" tab and proceed to fill out. Much information will be displayed automatically, and as for the addresses of buildings and structures, they will have to be entered independently.

After all the necessary data has been entered, the citizen is invited to print the resulting document.

In the situation when some fields in the certificate were filled in incorrectly, the program will tell you in which column you need to make changes. After that, printing can be carried out.

Special attention It is worth paying attention to the printer on which the printing will be done. Help should be clean, without extra stripes, smeared font, etc.

It is preferable to use laser systems, since they almost completely exclude the possibility of spoiling the printed certificate.

In the event that there are certain defects on the documents, the body to which the certificate is submitted may refuse to accept it and ask to redo the act and bring it into proper condition.

Preparing to work with open source software

As noted above, you first need to download the program. In general, preparation for work takes place in several stages:

1. Search for a program on the Internet using the link.
2. Starting the software installation.
3. Select the folder where the save will take place.
4. Program launch.
5. Entering personal data.
6. Filling out a sample certificate.
7. Its printing.

It should be borne in mind that not every computer can use this program. Particular attention should be paid software, the availability of the required operating system and the absence of viruses.

After the download has taken place, a shortcut will appear on the desktop, which will be called "SPO". After downloading, you need to periodically update the program.

This is due to the fact that with the release of each new version the legal framework on the basis of which the document is filled out also changes.

When working with the old program, after filling out the certificate form, a citizen will be notified that changes are possible in the Decree of the President of the Russian Federation regarding the form and content of the certificate and a recommendation to update and download the new version.

It is also important to rely on the norms of the current law, since authorized body in the event of a discrepancy, it may refuse to accept the certificate.

Step by step instructions for filling

To counteract corruption in the activities of state organizations, the form of the BC certificate was developed.

You can highlight the algorithm of actions when filling out this document:

After all these contact details have been filled in, the citizen proceeds to enter information about his income. There is a separate subsection for this. There is also a separate subsection for the expenditure side of the budget.

After these columns have been properly filled in, you can begin to fill in the data on the property under the right of ownership. Things that are in possession of any other right are not subject to inclusion in the certificate.

There are also several columns in the property data. Particular attention should be paid to real estate, data on which is also divided into several parts, including apartments, non-residential premises, garages, etc.

A separate subsection marks movable property under the right of ownership, and in particular, cars. It is necessary to indicate their cost, date of purchase, as well as all the data included in the vehicle passport.

How to enter information correctly

In this situation, you must follow the rules specified in guidelines. Both the income and expenditure parts have some features that must be taken into account when entering information.

So, for example, when filling out the consumable part, you need to take into account such features. This section is not completed in the following cases:

As noted above, a citizen provides data on the expenses and income of his spouse and children. The data indicated there must also be completely reliable.

In the event that discrepancies have been identified, the responsibility lies solely with the person who submitted the document. It is he who can be subjected to both criminal and administrative penalties.

If inconsistencies are identified, a citizen can also be dismissed from the civil service with the subsequent inability to hold a post in a state or municipal unitary or commercial enterprise.

The property, on the transaction for the acquisition of which the person obliged to provide information must provide the relevant information, includes:

About income

To provide the necessary data in terms of income, expenses, it is necessary to identify what income is. Under it, you need to understand the totality of finances entering the family, both for labor and for work reasons.

Each income is divided into separate types. The program indicates where and what information must be entered.

Any income is indicated, including those received on social grounds, for example, pensions, benefits, etc. Income is indicated separately, and subsequently their total aggregate is taken into account.

In a situation where a citizen is in one or another contractual relationship, this must also be reflected. At the same time, it must be remembered that a civil servant does not have the right to engage in certain types income generating activities.

Therefore, only activities in terms of teaching, creativity, etc. can be reflected here.
If the fact of engaging in one or another illegal activity is revealed, the employee may be held accountable or even dismissed from public service.

About expenses

A sample for filling out a BC income statement includes an expense part. It includes all expenses spent on the acquisition of this or that property, the fulfillment of any debt obligation, etc.

As part of this, various internal audits can be carried out. If a corruption component is revealed, a criminal case may be initiated.

The help has a separate column, called an explanation. It can clarify how the civil servant covered one or another of his expenses, which he indicated in the appropriate column.

Costs do not always need to be reported. For example, this is not required in situations where a citizen has just taken office.

All expenses must fully correspond to income. For the purpose of verifying the declaration, mathematical calculations are used to determine in which part the limit has been exceeded.

Explanations given to civil servants must also be studied. This is due to the fact that there are often cases when expenses exceed income only because the employee simply forgot to indicate this or that income in the appropriate column.

According to the current legislation, civil servants annually submit information not only about their property and income, but also about the property and income of their spouse and minor children. For each family member, a separate certificate is filled out, the form of which is approved by decree of the President of the Russian Federation. In addition to civil servants, information on income is submitted:

• employees local authorities authorities;
• persons applying for admission to the state or municipal service.

The certificate contains information about the property status for the past calendar year. A civil servant must fill out a certificate for his spouse if he was officially married on December 31 of the last year. In doing so, a number of points must be taken into account:

1. If the dissolution of the marriage occurs through the court, then judgment enters into force one month after its adoption. Therefore, if the decision to dissolve the marriage was made in December of the past year, then the marriage is considered dissolved only from January of this year after the decision enters into force. Therefore, in such a situation, a civil servant should report income ex-spouse per last year still obliged.
2. If in the reporting year the employee was not married, but registered the marriage only in this year, he does not need to fill out a certificate of spouse's income for the past year.
3. A certificate for a child is issued if on December 31 of the reporting year he has not yet turned 18 years old.

When and how does it appear?

A person entering the civil service submits a certificate of income along with other documents necessary for employment. Civil servants annually from January 1 to April 30 submit a certificate to the personnel service of their institution. The law does not provide for the possibility of extending this period, so it is undesirable to postpone the issuance of a certificate until the last days of April.

It should be noted that employees who are on a long vacation or on sick leave are required to submit such a certificate on an equal basis with the rest. At the same time, it is allowed to send this document by mail, but it is impossible to submit a certificate in electronic form.

There are situations when an employee does not have the necessary information to fill out a certificate for a spouse or child (for example, if the spouses actually ended the relationship). In this case, the civil servant must submit an application to the personnel service no later than April 30 with a detailed justification of the reasons why filling out the certificate is impossible. As for persons entering the civil service, they are not entitled to submit such an application and must, without fail, provide information on the income of their family members.

How to fill out section 1 of the certificate (on income)?

When filling out the certificate, only cash (cash and non-cash) received in the past year is taken into account as income. The received annual income must be reflected in one or more columns of section 1.

As income at the main place of work, the amount received in the institution in which the employee is in the civil service at the time of submission of the certificate should be reflected. If in the reporting year the employee was employed elsewhere, then the income received there should be indicated in the line “Other income”. In this case, the reflected amount of income must correspond to the amount indicated in the certificate of Form 2-NDFL.

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Income from pedagogical or creative activities is reflected in separate columns only if it is not income from the main place of work (for example, if the spouse of an employee works as a teacher, then her salary is reflected as the main income, and not as income from pedagogical activities).

If the employee or members of his family had deposits in the bank last year, then in line 4 of section 1 you must indicate the amount of interest accrued for this year. Dividends and other income from securities are reflected in line 5.

Line 6 indicates all other income, including:

• allowances;
• pensions;
• maternity capital (if last year it was at least partially used);
• maintenance payments;
• salary received while working part-time;
• proceeds from the sale of property;
• money received as a gift or inheritance.

It should be borne in mind that they are not recognized as income and are not reflected in the certificate of the amount of taxes returned to the citizen from the budget as a tax deduction.

In what cases is the expense certificate section filled out?

Section 2 of the certificate, dedicated to the expenses of a civil servant, is filled out only if 2 conditions are met simultaneously:

• an employee or a member of his family acquired real estate, vehicles or securities in the reporting year;
• the purchase price of these objects exceeds the total income of the employee and his wife for the 3 years preceding the reporting year (for example, if a certificate for 2014 is filled out, then income for 2011-2013 will be taken into account).

If the named objects came into the property free of charge, then this section is not filled out. In addition, persons filling out a certificate in connection with entering the civil service do not report on their expenses.

When filling out this section, in addition to the cost of the acquired objects, you must also indicate the source of funds for their purchase. It is important to note that there can be several such sources, and these include not only salary, but also personal savings, receiving money as a gift or by inheritance, etc. At the same time, a civil servant should not provide any evidence to confirm the source of receiving money. .

How to reflect information about property and bank accounts?

Section 3 records information about real estate and vehicles owned by an employee, his wife or children as of December 31 of the previous year. When filling in information about real estate, you must specify:

• the name of the object (for example, "3-room apartment");
• type of ownership (individual, shared or joint);
• other owners of the object (if the property is joint);
• the share of the person in respect of whom the certificate is being filled out (if the property is shared);
• location and area of ​​the object;
• details of title documents for real estate.

Information about the source of funds for the purchase of real estate is indicated only by persons specifically named in the law (for example, civil servants appointed by the President of the Russian Federation), and only in relation to property located abroad.

When filling out information about vehicles their name, type of ownership, as well as the name of the body in which they are registered are indicated.

Section 4 of the certificate contains information about bank accounts, including deposits and salary and credit card accounts. In this case, it is necessary to reflect the balance of funds on the account as of December 31 of the previous year (in order to avoid errors, it is advisable to request an account statement from the bank). When entering information about a credit card in the column "Account balance" is set to zero. If the bank account was closed before December 31 of the reporting year, then information about it in this section should not be reflected.

How to fill in the sections of the certificate of securities and property obligations?

Section 5 includes information on shares and other securities owned, as well as on the presence of shares in the authorized capital of organizations. Income from securities is not reflected in this section (they are indicated in section 1).

Section 6 contains the following information:

1. About immovable objects that are in the use of a person, for example, an apartment occupied under a social contract. employment, or living quarters actually provided by relatives for living. In this case, it is necessary to indicate the type of object, the form of use (rent, social rent, etc.), details of the agreement on the provision of property, as well as the address and area of ​​​​the object. If the agreement on the transfer of property for use was not concluded, in the column "Reason for use" you should indicate: "Actual provision".
2. On financial obligations in the amount of 500 thousand rubles. and more, for which one of the parties (borrower or lender) is the person in respect of whom the certificate is being filled out. This includes loan agreements, credit agreements, equity participation in construction, etc. In this case, only those obligations that were available as of December 31 of the reporting year are indicated.