Declaration of income of military personnel - especially filling out, requirements and recommendations

As part of the anti-corruption legislative program, officials annually submit an income statement. The introduction of declarations is enshrined in the UN Convention and a number of World Bank documents. All of them have two goals: the exclusion of illicit enrichment and the settlement of interests. The first refers to an increase in the assets of officials, which they cannot justify. This violation is a criminal offense. Conflict of interest refers to a situation in which the personal interest of an official may affect the performance of his duties.

For whom?

In Russia, in 2008, Federal Law No. 273 “On Combating Corruption” came into force, requiring all civil servants and members of their families to provide information about their income and income. Since 2013, Presidential Decree No. 309 has been in force, according to which all the above-mentioned persons must annually report on assets abroad.

The income statement should be provided by persons holding:

• state or municipal post;
• position in a state corporation, FIU, FSS, FFOMS, the appointment and dismissal of which is carried out by order of the government or president;
• individual positions in state organizations on the basis of an employment contract.

Also, information on income should be provided by persons applying for the replacement of employees of the above positions.

If the person in charge is on vacation, on sick leave or does not perform his functions for other reasons, this does not exempt him from reporting. If a civil servant cannot independently submit a report, then the document can be sent by mail.

Control

In Russia there is no single body that would check the completion of the report. Therefore, these functions are performed by the prosecutor's office, the Federal Tax Service and the Anti-Corruption Council. In some cases, the procedure may be initiated by the Public Chamber. Then a request is sent to the supervisory authority that certain municipal employees have provided incomplete income information. The Chamber’s access to information is limited.

Liability for errors

If the declaration of income of the military personnel, the form of which will be presented later, was filled out incorrectly, then liability for this offense is provided for in accordance with Federal Law No. 53. The provision of incorrect information is the basis for the loss of confidence in the military personnel. This, in turn, can serve as a reason for dismissal. It all depends on the nature of the violation, the extent of the error, the severity of the consequences. At the same time, the commission of technical errors when filling out a declaration of income for military personnel does not apply to corruption violations. Such errors mean: incomplete details of the property, lack of information on the use of the premises by a minor child living with parents, etc. Let us examine in more detail how the declaration of income of military personnel is filled out.

Content

The websites of the Russian media annually publish data on income, liabilities and property. The income statement of the military, the form of which will be presented below, includes information:

• on accounts in foreign banks;
• on government securities, bonds, shares of foreign issuers;
• on ownership of real estate located outside the Russian Federation;
• on property obligations outside the territory of the Russian Federation.

Military Income Declaration: Requirements

The report is provided upon appointment or dismissal.The dates are set from January 1 to April 30 of the next year for the reporting for all civil servants. It is better to submit a declaration during the first quarter. Firstly, there will be time to make changes to the report, and secondly, it will not take long to queue in the regulatory body. Information is provided to the serviceman and all his family members (wife, children). Moreover, the income statement of the military may include data of a maximum of two persons.

How can the military properly fill out and submit a declaration? The reporting period is:

• One calendar year for all revenue received;
• December 31 of the year preceding the year of the declaration of immovable property.

The same rules apply to persons replacing civil servants in positions.

Let us consider in more detail what information needs to be reflected in the declaration regarding close relatives of military personnel.

Spouse)

The income statement of the military should contain information about the assets of the spouse (s), if at the reporting date the marriage was not dissolved. The report starts from the moment the data is registered with the registry office or the court decision comes into force.

Example 1. A civil servant submitted a declaration for 2016. The reporting date is considered 12/31/16.

A. The marriage was terminated at the registry office in November 2016 - information on the income of the spouse is not necessary.

B. The judicial decision on divorce entered into force on 12.01.17 - the declaration should contain information about the income of the spouse, as at the reporting date the couple was still married.

Example 2. A citizen 01.11.16 submits a declaration of income in connection with the appointment to the post of serviceman. The reporting date is 10/01/16.

A. The marriage was dissolved in July 2016 - information on the spouse's income is not necessary.

B. The marriage was terminated on November 2, 2016 - information about the spouse's income must be provided, as at the reporting date the couple was married.

Minor children

According to Art. 60 of the Constitution of the Russian Federation, a person is considered an adult from the day after the 18th birthday. From now on, parents should not include information on children's income in their report.

Example 1. A civil servant submits a declaration for 2016. He has a daughter, who turned 18 years old on 12/30/16. In this case, he should not include information about her income in the report, since on December 31, 2016 she had already become an adult.

Example 2. A civil servant submits a declaration in September 2016 (the reporting date is 08/01/16). He has a son who turned 18 years old on 01.08.16. Information about his cash receipts will have to be included in the declaration, as at the reporting date he was still a minor.

Serviceman's income declaration sample

REFERENCE

about income, expenses, property and liabilities

I, full name (date and month of birth, passport data)

(name of state organization, structural unit, position),

registered at: (zip code, city, street, house number),

(actual address, if different from registration),

I am reporting information about my and my family’s income:

FULL NAME. wives (date and month of birth, passport details)

for the period from 01/01/2015 to 12/31/2015, on property, deposits in banks, the Central Bank, on liabilities as of December 31, 2015

Section 1. Income

Section 2. Cost Information

I confirm the accuracy of the data provided in the report.

Date of filling (signature of a civil servant) _________________ Ф.И.О. inspectors

Here's how to fill out a military income statement.

Applications

A report with the following data must be attached to the report:

• FULL NAME. the person for whom the data are provided;
• grounds for obtaining ownership of securities and real estate;
• sources of funds from which assets were acquired (income at the main place of work, from other activities; income from deposits; inheritance; gift).

It is forbidden to indicate:

• information about income from sources other than those listed above;
• personal data of family members holding a public position;
• any contact details (address, phone, etc.) of a civil servant;
• address of immovable property;
• confidential information.

From other countries

The declaration of income of military personnel is submitted annually and without fail. Officials must report not only on the receipt of funds, but also on their expenses. A similar document in Sweden, Norway and Canada must be provided by all citizens, without exception. The Finnish and Singaporean governments believe that civil servants should only report on their expenses. In France, they even introduced a “wealth” tax, which applies to businessmen and public citizens. Civil servants in Brazil, Denmark, the United States, Kazakhstan and the United Kingdom report only on their income.