Help 3 personal income tax for fms. Certificate of income for citizenship. Proof of income for temporary residence permit

When preparing documents, the FMS inspector is interested in the amount of 12 living wages Your region or more.

To confirm your level of residence, you must provide one of the documents listed in Government Decree N91 of 2007

Please note point 5:

5. The calculation of the average monthly income of a foreign citizen (average monthly per capita income of a family member of a foreign citizen) is based on the amount of income of a foreign citizen (amount of income of family members of a foreign citizen) received during the next year from the date of issue of a temporary residence permit to a foreign citizen. This means that the calculation of average monthly income will be determined by the formula: amount of income for the year / 12

And to point 6:

• a) all types of payments provided for by the remuneration system and made by employers;
  b) average earnings maintained in cases provided for by the labor legislation of the Russian Federation;
  c) payment for work under contracts concluded in accordance with the civil legislation of the Russian Federation;
  d) severance pay paid upon dismissal, compensation upon resignation, wages retained for the period of employment upon dismissal due to liquidation of the organization, reduction in the number or staff of employees;
  e) monthly insurance payments for compulsory social insurance against industrial accidents and occupational diseases;
  f) income from the use of property owned by a foreign citizen and (or) a family member of a foreign citizen, which includes: income from the sale and rental (hiring) of real estate (land plots, houses, apartments, dachas, garages) , transport and other mechanical means, means of processing and storing products; income from the sale of fruits and products of personal subsidiary plots;
  g) scholarships paid to family members of a foreign citizen studying full-time in professional educational organizations, educational organizations of higher education, scientific organizations and religious educational organizations, as well as compensation payments to these categories of citizens during the period while on academic leave for medical reasons;
  h) income from entrepreneurial activities, including income received as a result of the activities of a peasant (farm) enterprise, including an enterprise operating without forming a legal entity;
  i) income from shares and other income from participation in the management of the organization’s property; j) alimony received by family members of a foreign citizen;
  
  l) monthly payments to employees sent to doctoral studies.

You can confirm your income

• certificate 2-NDFL, if you are officially employed;
• dependent;
• tax return in form 3-NDFL;
• using a bank deposit, etc.

Important! Income is recorded before taxes and fees are deducted.

Amount to confirm = 12 regional subsistence levels or more.

Note: if you have someone dependent, for example, children, the income (12 RM) should be enough not only for you, but also for each dependent.

Confirmation using 2-NDFL

Example: You received a temporary residence permit in the Moscow region and immediately got a job. The cost of living for the 3rd quarter of 2015 was established by Decree of the Government of the Moscow Region No. 1131/45 of November 30, 2015 and for the working population is 11,990 rubles. This means that you must provide the Federal Migration Service with a certificate of income for 11990 * 12 = 143880 rubles (minimum). Your salary before taxes is 20 thousand rubles per month, if you are not married and have no children, so you will not have any problems.

*To obtain a 2-NDFL certificate, you need to contact the accounting department.

Second example: You received a temporary residence permit in the Pskov region together with your minor daughter, which means that if you want to confirm your temporary residence permit and your minor daughter’s temporary residence permit with a certificate from work, then the income in her 2-NDFL should be enough for two. The cost of living in the Pskov region at the time of confirmation was 10,871 rubles. for the working population and for children 9741 rubles. The total amount for confirmation must be at least (10871 * 12) + (9741 * 12) = 247344 rubles. You got a job immediately after receiving a temporary residence permit. Your salary is 22 thousand rubles before taxes, which means that there is enough income to confirm (22000*12=264000).

Dependency confirmation

If you confirm that you are dependent, then 12 PM must be multiplied by two - it should be enough for both you and the person who supports you, and if there are children, they will also have to be taken into account (see note above).

Be prepared for the fact that you may have to prove the fact that you are dependent on a non-close relative in court.

Confirmation using 3-NDFL

Tax return 3-NDFL is a special document that is submitted to the tax office at the place of registration in order to report your income and expenses. The declaration must be submitted by a person who sold property, had income from abroad, received income for which the tax was not paid by the tax agent, individual entrepreneurs using the general taxation system, and so on.

Example: You received a temporary residence permit and opened an individual entrepreneur (on the general taxation system!). You have carefully studied the legislation and remembered that you must submit a tax return no later than April 30. Your income is taxed at a rate of 13%. You went to the Federal Tax Service at the place of registration - filled out form 3-NDFL, paid the tax and after that the inspector put an acceptance mark on your declaration with a date and signature. You will attach a copy of this declaration to the notification as proof of income and, together with a copy of the passport, a copy of the temporary residence permit and a copy of the TIN certificate, will give it to the inspector at the FMS.

Attention! In some cases, you need to take with you a notarized translation of your passport, and not just a copy. Check with your inspector!

Attention!

1. The amount of income received for the year (which we confirm and from which we pay tax) must be at least 12 living wages region per person.
2. Since all our heroes are tax residents, we calculate the amount of tax that needs to be paid to the state using the formula: Income 13%
3. In the case of concluding a civil contract or engaging in entrepreneurship, the obligations do not end with the timely payment of 3-NDFL. Study the legislation carefully.

Important!

If a foreign citizen wishes to confirm the amount and source of income by submitting a copy of the tax return, this foreign citizen has the right not to submit this document to the territorial body of the federal executive body in the field of migration. In this case, a copy of the tax return is requested from the tax authority at the place of registration of the foreign citizen by the territorial body of the federal executive body in the field of migration independently based on the notification of this foreign citizen confirming his residence in the Russian Federation.

Confirmation using personal savings (bank deposit)

In many regions, FMS inspectors do not accept deposit statements as confirmation of income under a temporary residence permit.

Let's look at this moment.

Previously, foreign citizens had no problem confirming their temporary residence permit with a bank account statement containing an amount in the standard amount of 12 regional subsistence minimums or more. But now citizens who want to use this method of confirmation sometimes have problems due to the fact that money simply lying in the account cannot be called income. What is income?

Income is money or material assets received by the state, individual or legal entity as a result of any activity for a certain period of time.

If money just sits in an account, it cannot be called income.
So why do some inspectors do not agree to accept an extract with 12 living wages as confirmation of a temporary residence permit?

Let's look at the Law:
9. A foreign citizen temporarily residing in the Russian Federation within two months from the date of expiration of the next year... must…submit a notification confirming your residence in the Russian Federation with a certificate of income attached…

6. When calculating the average monthly income of a foreign citizen and the average monthly per capita income of a family member of a foreign citizen, the following types of income (except for one-time payments) received in cash and (or) in kind are taken into account:
k) interest on bank deposits;

That is, in order for the inspector to accept an extract from the deposit, it must contain such an amount that 12 living wages accumulated from interest on the deposit. Offhand, the deposit should contain about a million rubles.

Fortunately, many inspectors continue to accept deposit statements with 12 living wages. But, we repeat once again, this does not happen in all regions. So, if you received an extract from 12 PM, you are very lucky.

Typically, the requirement for 12 PM is supplemented by certain conditions, such as the movement of funds or the deadline for opening a deposit. You need to check directly with your inspector.

Unlike confirmation of a temporary residence permit, there are no problems with applying for a residence permit using a deposit of 12 monthly payments. After all, when applying for a residence permit, the applicant does not confirm income, but his, so to speak, “solvency.” And for this, personal savings are just suitable, and not solely income.

And in addition, more information on frequently asked questions:
Is it possible to combine evidence? For example, should I provide a 2-NDFL certificate, the income in which is slightly below 12 subsistence minimums, and a bank account statement where I will report the missing amount?

We wrote in the Migrant's Bulletin about how to correctly fill out the annual notification of residence under a temporary residence permit. Now let's talk about how you can confirm income for notification.

What amount is needed to confirm income, and what documents are needed for this?

Let's pay attention to point 5:

The calculation of the average monthly income of a foreign citizen (average monthly per capita income of a family member of a foreign citizen) is based on the amount of income of a foreign citizen (amount of income of family members of a foreign citizen) received during the next year from the date of issuance of a temporary residence permit to a foreign citizen.

This means that the calculation of average monthly income will be determined by the formula:

amount of income for the year / 12

To put it simply, the inspector is interested in an amount that is at least 12 subsistence minimums established in the region of residence of the foreigner.

Now let’s look at paragraph 6 of this resolution, which states what income can be “counted” as proof of income:

6. When calculating the average monthly income of a foreign citizen and the average monthly per capita income of a family member of a foreign citizen, the following types of income (except for one-time payments) received in cash and (or) in kind are taken into account:

a) all types of payments provided for by the remuneration system and made by employers;

b) average earnings maintained in cases provided for by the labor legislation of the Russian Federation;

c) payment for work under contracts concluded in accordance with the civil legislation of the Russian Federation;

d) severance pay paid upon dismissal, compensation upon resignation, wages retained for the period of employment upon dismissal due to liquidation of the organization, reduction in the number or staff of employees;

e) monthly insurance payments for compulsory social insurance against industrial accidents and occupational diseases;

f) income from the use of property owned by a foreign citizen and (or) a family member of a foreign citizen, which includes: income from the sale and rental (hiring) of real estate (land plots, houses, apartments, dachas, garages) , transport and other mechanical means, means of processing and storing products; income from the sale of fruits and products of personal subsidiary plots;

g) scholarships paid to family members of a foreign citizen studying full-time in professional educational organizations, educational organizations of higher education, scientific organizations and religious educational organizations, as well as compensation payments to these categories of citizens during the period while on academic leave for medical reasons;

h) income from entrepreneurial activities, including income received as a result of the activities of a peasant (farm) enterprise, including an enterprise operating without forming a legal entity;

i) income from shares and other income from participation in the management of the organization’s property; j) alimony received by family members of a foreign citizen;

k) interest on bank deposits;

l) monthly payments to employees sent to doctoral studies.

To confirm income, a foreigner must provide a document stating that he has income in the amount ofat least 12 regional subsistence levels.

What documents are suitable to confirm income? This could be a 2-NDFL certificate, a tax return in form 3-NDFL, documents on dependents; certificate of the amount of bank deposit, etc.

Important! Income is recorded before taxes and fees are deducted.

Note: if a foreigner has someone dependent, for example, children, the income (12 monthly minimum) should be enough not only for the foreigner, but also for each dependent.

How to confirm income using a 2-NDFL certificate?

If a foreigner has a legal job and the money earned is enough for confirmation, then you just need to apply for a certificate in Form 2-NDFL from the employer.

What is a 2-NDFL certificate, what does it look like? Certificate 2-NDFL is a document issued by the employer, which reflects information about the employee’s source of income, wages and withheld taxes (NDFL stands for personal income tax). Issued by the employer for a certain period (usually a year).

Example: Ivan received a temporary residence permit in the Moscow region and immediately got a job. The cost of living for the 3rd quarter of 2015 was established by Decree of the Government of the Moscow Region No. 1131/45 of November 30, 2015 and for the working population is 11,990 rubles. This means that Ivan must provide the Federal Migration Service with a certificate of income for 11990 * 12 = 143880 rubles (minimum). Ivan’s salary before taxes is 20 thousand rubles a month, he is not married and has no children, so he will not have any problems.

*To obtain a 2-NDFL certificate, you need to contact the accounting department.

Second example: Lyudmila received a temporary residence permit in the Pskov region together with her minor daughter, which means that if Lyudmila wants to confirm her and her daughter’s temporary residence permit with a certificate from work, then the income in her 2-NDFL should be enough for two. The cost of living in the Pskov region at the time of confirmation was 10,871 rubles for the working population and 9,741 rubles for children. The total amount for confirmation must be at least (10871 * 12) + (9741 * 12) = 247344 rubles. Lyudmila got a job immediately after receiving a temporary residence permit. Her salary is 22 thousand rubles before taxes, which means that there is enough income to confirm (22000*12=264000).

Third example: Nina and Vladimir — husband and wife. They have a five-year-old son, Artem. Vladimir and Artem have Russian citizenship, and Nina has Ukrainian citizenship. Nina will confirm the temporary residence permit with a certificate from her work. Since Artem is not a foreigner, Nina does not need to collect 12 subsistence minimums for him, only for herself.

How can I confirm my income if I don’t work (I work “unofficially”)?

Proof of income by dependent

What is dependency? Providing the unemployed (sick, elderly, minor, etc.) with the means necessary for subsistence . If a foreigner for some reason does not work, then another person (relative, acquaintance, husband, wife) who has any income can declare that he is providing for the foreigner, that is, taking him as a dependent.

If you confirm your dependence, then 12 subsistence minimums must be multiplied by two— it should be enough for both you and the person who supports you, and if there are children, they will also have to be taken into account (see note above).

Example: Elena received a temporary residence permit for marriage in St. Petersburg, but could not find a job. The cost of living in St. Petersburg at the time of confirmation is 10,998.20 rubles. Since her husband’s official salary (45 thousand before taxes) is enough for two subsistence minimums, Elena will be able to confirm her income as a dependent. My husband needs to get a 2-NDFL certificate from the accounting department at work.

Second example: Natalya and her two children received a temporary residence permit in Kaluga. Natasha also decided to confirm the temporary residence permit as a dependent, which means that her husband’s salary before taxes should cover four subsistence level (Natalia + husband + two children).

Third example: Let's remember the family of Nina and Vladimir. If Nina had decided to confirm the temporary residence permit as a dependent, being supported by her husband, then Vladimir’s salary should have been enough for three (for herself, Nina and Artem).

Be prepared for the fact that you may have to prove the fact that you are dependent on a non-close relative in court.

Confirmation using 3-NDFL

What is a Tax Return in Form 3-NDFL ? This is a special document that is submitted to the tax office at the place of registration in order to report on your income and expenses. The declaration must be submitted by a person who sold property, had income from abroad, received income for which the tax was not paid by the tax agent, individual entrepreneurs using the general taxation system, and so on.
Unlike the 2-NDFL certificate, the foreigner must remember the 3-NDFL declaration independently and submit it to the Federal Tax Service (tax). More information on how to fill out the 3-NDFL declaration can be found on the official website of the Federal Tax Service nalog.ru.

Example: Nikolay received a temporary residence permit and opened an individual entrepreneur (on the general taxation system!). He carefully studied the legislation and remembered that it is necessary to submit a tax return no later than April 30. Nikolai's income is taxed at a rate of 13%. He went to the Federal Tax Service at the place of registration - filled out form 3-NDFL, paid the tax and after that the inspector put an acceptance mark on his declaration with a date and signature. Nikolay will attach a copy of this declaration to the notification as proof of income and, together with a copy of the passport, a copy of the temporary residence permit and a copy of the TIN certificate, will give it to the inspector at the FMS.

Attention! In some cases, you need to take with you a notarized translation of your passport, and not just a copy. Check with your inspector!

Second example: Galina rents out an apartment for 25 thousand rubles + utilities. She, like Nikolai, must submit a tax return by April 30. Galina filled out the declaration, not forgetting that only net income needs to be indicated, that is, there is no need to indicate the payment for utilities paid by tenants - only the rent that Galina receives.

For the year, Galina received an income of 25,000 rubles * 12 months = 300,000 rubles. The amount of calculated tax was 39,000 rubles. (RUB 300,000 * 13%).

Galina, like Nikolay, goes to the Federal Tax Service (not forgetting to take the lease agreement with her) and pays the tax. The inspector of the Federal Tax Service puts a stamp of acceptance on her declaration with a date and signature, and Galina takes the notification with a copy of the declaration and other documents to the inspector at the Federal Migration Service.

Third example: Vasily RVP in the Vladimir region also has his own small subsidiary plot. He raises sheep, and a local factory buys milk and meat from him. Thus, he can confirm the temporary residence permit by providing checks or other documentary evidence of receipt of income to the tax service, filling out a declaration and paying tax.

Fourth example: Christina (has a temporary residence permit in the Moscow region) sold some valuable item. Since she owned the item for less than three years, Christina must pay tax. From the sale she received 180 thousand rubles, therefore, she must pay 23 thousand 400 rubles to the state treasury (180,000 * 13%). Christina goes to the tax office at the place of registration, like all the above-mentioned heroes, fills out 3-NDFL, pays the tax and takes a copy of the declaration with the seal and signature of the tax inspector to the FMS along with other documents.

Fifth example: Anatoly received a temporary residence permit, but could not find a job with an employment contract, and he does not agree to break the law and work unofficially. He got a job as a gardener, having entered into a contract with his neighbor (an individual). His employer is a neighbor - sent the notification of the conclusion of the contract to the FMS on time, so they won't have any problems. Since ordinary individuals, when concluding an agreement with another individual, are not tax agents, that is, they are not responsible for whether the contractor has paid taxes on his income, then Anatoly must report for his income himself according to the 3-NDFL declaration and pay income tax tax. He will take a copy of the civil law agreement with him to the Federal Tax Service.

Conclusion:

1. The amount of income received for the year (which we confirm and from which we pay tax) must be at least 12 regional subsistence levels for one person.
2. Since all our heroes are tax residents, then the amount of tax that needs to be paid to the state is calculated using the formula:Income * 13%
3. In the case of concluding a civil contract or engaging in entrepreneurship, the obligations do not end with the timely payment of 3-NDFL. Study the legislation carefully.

Important!

If a foreign citizen wishes to confirm the amount and source of income by submitting a copy of the tax return, the foreign citizen has the right don't imagine the specified document to the territorial body of the federal executive body in the field of migration. In this case, a copy of the tax return is requested from the tax authority at the place of registration of the foreign citizen by the territorial body of the federal executive body in the field of migration on one's own based on the notification of this foreign citizen confirming his residence in the Russian Federation.

Confirmation using personal savings (bank deposit)

Verification using personal savings — a real bone of contention. The fact is that in many regions, FMS inspectors do not accept deposit statements as confirmation of income under a temporary residence permit. Why? Let's look at this moment.

Previously, foreign citizens had no problem confirming their temporary residence permit with a bank account statement containing an amount in the standard amount of 12 regional subsistence minimums or more. But now citizens who want to use this method of confirmation sometimes have problems due to the fact that money simply lying in the account cannot be called income. What is income?

Income is money or material assets received by the state, individual or legal entity as a result of any activity over a certain period of time.

If the money just sits in the account, it cannot be called income. So why do some inspectors do not agree to accept a statement with 12 subsistence minimums as confirmation of the temporary residence permit? Let's look at the Law:

9. A foreign citizen temporarily residing in the Russian Federation, within two months from the date of expiration of the next year... is obliged... to submit a notification confirming his residence in the Russian Federation with an attached certificate of income ...

And now . What was there about the bank deposit?

6. When calculating the average monthly income of a foreign citizen and the average monthly per capita income of a family member of a foreign citizen, the following types of income (except for one-time payments) received in cash and (or) in kind are taken into account:
l) interest on bank deposits;

That is, in order for the inspector to accept the deposit statement, it must contain such an amount that it reaches 12 subsistence minimums from interest on deposit. Offhand, the deposit should contain about a million rubles.

Fortunately, many inspectors continue to accept deposit statements with 12 living wages. But, we repeat once again, this does not happen in all regions. So, if you received an extract from 12 PM, you are very lucky.

Typically, the requirement for 12 PM is supplemented by certain conditions, such as the movement of funds or the deadline for opening a deposit. You need to check directly with your inspector.

NB! Unlike confirmation of a temporary residence permit, there are no problems with applying for a residence permit using a deposit of 12 monthly payments. After all, when applying for a residence permit, the applicant does not confirm income, but his, so to speak, “solvency.” And that's exactly what they're suitable for personal savings, and not exclusively income.

And one last thing...
We are asked: is it possible to combine evidence? For example, should I provide a 2-NDFL certificate, the income in which is slightly below 12 subsistence minimums, and a bank account statement where I will report the missing amount?

We answer: it is possible.

Thank you for your attention!

The process of obtaining citizenship of the Russian Federation is quite long and scrupulous, which can take a lot of time and effort. The greatest difficulties for applicants arise when collecting all the documents necessary for this, especially when receiving a certificate of income. How to correctly show your income and obtain the specified certificate will be discussed in this article.

What is an income certificate and how to get it?

Certificate of income is a document confirming that a person has income of any kind. This can be either confirmation of permanent income from official wages, or information about other sources of material benefits received by a person.

In case of obtaining Russian citizenship, a certificate is necessary not only to confirm the solvency of the future Russian citizen. The expediency of providing this certificate is justified by the guarantee that a person with a regular income is less prone to criminal activity and obtaining material benefits through criminal means.

An applicant for a Russian passport has the right to request a certificate of income from the enterprise where he is officially employed. This certificate is issued by the accounting department of the company, which reflects the fact of employment of a foreigner, his income, and it also reflects data on the amount of wages for recent years.

Is a certificate of income always required when applying for Russian citizenship?

According to Part 1 of Art. 13 of the Law “On Citizenship of the Russian Federation”, foreign citizens who are eighteen years old at the time of filing the application, have full legal capacity and, among other things, have a permanent and, most importantly, legal source of income, are accepted for Russian citizenship.

However, in Part 3 of the same article there is an exception that applies to foreign citizens who have special services to the Russian Federation. If these persons obtain Russian citizenship, a certificate of income is not required.

Also, the legislation of the Russian Federation provides for a number of cases in which there is no need to submit data on the availability of income when admitting a foreign citizen to the citizenship of the Russian Federation in a simplified manner. Which category of applicants for Russian citizenship will not be affected by this obligation is described in the next paragraph.

Who can not confirm their income?

Considering the fact that in most cases Russian legislation provides for the provision of a certificate of income to obtain Russian citizenship, there are still exceptions for some categories of persons. Such persons include:

• Persons under the age of majority;
• Foreigners who have reached the retirement age provided for by the legislation of the Russian Federation;
• Persons with a disability group;
• Incapacitated citizens;
• Veterans of the Second World War who had citizenship of the former USSR;
• Foreign citizens who obtain citizenship under a simplified scheme;
• Applicants for citizenship who are participants in the program for the resettlement of compatriots.

What income level is required?

The Law of the Russian Federation “On Citizenship of the Russian Federation” does not provide for a clear amount of income that an applicant for Russian citizenship must have. However, practice suggests that this income should not be less than the subsistence level. It is also worth considering the fact that if an officially employed foreign citizen receiving a Russian passport has a dependent non-working wife and a minor child, then the latter’s income should not be less than the subsistence level for three members of his family in total.

As for the bank account, the opinions of most experts agree on one thing - the total amount of funds in the bank account should not be less than 20 subsistence minimums. In addition, do not forget that the cost of living can be different, both for a certain category of the population (pensioners, children, working-age population) and for regions of the Russian Federation (for Moscow it is 15,397 rubles, for most other regions of the Russian Federation it will be lower).

Current legislation has a different position. Thus, the monthly interest on the deposit must be greater than or equal to the minimum cost of living established in a particular region. In connection with such a conflict, controversial issues are created in which some applicants for Russian citizenship, under equal conditions, receive a Russian passport, while others do not.

Thus, it is the interest that is paid out monthly on the deposit that can be recognized as income. The total amount of funds is only a reserve, a source for monthly interest, the annual amount of which should not be less than twenty subsistence levels in the region.

How to confirm?

The Law of the Russian Federation “On Citizenship of the Russian Federation” provides for a clear procedure for obtaining citizenship of the Russian Federation, as well as a list of requirements for candidates for obtaining a Russian passport. So, paragraph “c” of Part 1 of Art. 13 of this law provides for the mandatory provision by a foreign citizen of confirmation of a legal source of income. However, this article does not specify that the legal source of income can only be a certificate of official employment or a declaration of tax reporting carried out by foreign citizens.

In more detail, the issue of determining the level and source of income is regulated by Part 6 of the Rules for determining the average monthly income of a foreign citizen or stateless person, which are approved by Decree of the Government of the Russian Federation of 02/09/07 No. 91, which fully reflects the list of sources confirming the income of applicants for Russian citizenship taken into account when determining their material wealth.

If the foreigner does not work. How can he prove his income?

The current legislation defines a wide range of possibilities for confirming the presence of a source of income, except for the applicant for Russian citizenship receiving an official salary. The following indicators can indicate whether a foreign citizen has income:

• A certificate issued by the accounting department of the employing company stating that there is an employment contract between the specified company and the candidate for Russian citizenship;
• A certificate reflecting the amount of the scholarship for a family member of a person wishing to obtain Russian citizenship;
• A document confirming payment of severance pay upon termination of service;
• Written confirmation of the appointment of a payment to a person for the maintenance of a minor child or care for an incapacitated relative;
• Supporting documents on the assignment of social benefits;
• Written evidence of receipt of dividends from securities;
• Availability of a gift agreement in the name of a foreign citizen or his family members;
• Data on income received, endorsed by the tax office (declaration);
• Written confirmation of receipt of inheritance by the applicant for citizenship of the Russian Federation or members of his family;
• Data on the availability of a bank account with the obligatory indication of the number and amount located on it;
• Documents indicating the contribution of at least ten million rubles to the authorized capital of any enterprise of the Russian Federation;
• Agreement for the provision of contract services indicating the amount of payment.

Note! In order to increase your chances of obtaining a Russian passport, it is best to indicate several sources of income.

2-NDFL

Certificate 2-NDFL is a document that reflects the income of a foreign citizen as an individual. This certificate contains information about the worker’s salary and taxes withheld from it. This document is issued by the employer for a certain period of work of the employee, usually one year, and is filled out by an employee of the accounting department of the enterprise or organization. It is also important that the citizenship code in the certificate corresponds to the classifier itself. Attached to the 2-NDFL certificate:

• An employment agreement that confirms the fact of employment of an applicant for Russian citizenship at an enterprise operating on the territory of the Russian Federation.
• A similar employment agreement is for the spouse of a person wishing to obtain a Russian passport. This procedure is possible due to the fact that according to Russian legislation, namely Part 2 of Art. 34 of the Family Code of the Russian Federation, income from labor activities is the joint property of the spouses.

Important! In order to receive a certificate, a person must write an application to the accounting department of the enterprise, for consideration of which the law provides for three days.

This video describes in detail how to correctly fill out a certificate in form 2-NDFL:

3-NDFL

Certificate 3-NDFL is a document that reflects income tax reporting. The official name of this certificate is tax return 3-NDFL.

For persons working at enterprises, firms and organizations located on the territory of the Russian Federation, if in this case these persons are paid an official salary, income tax is calculated automatically by the accounting department of the employing enterprise. In this case, the employee does not need to worry about the need to fill out a 3-NDFL certificate.

However, there are situations when an applicant for Russian citizenship has the opportunity to receive additional income, for example:

• Sale of real estate that is owned (premises, apartment, land, etc.);
• Sale of property that is owned (car, furniture, valuables, etc.);
• Withdrawal of dividends from securities, as well as their sale;
• Other sources of income that are subject to income tax. This could be income from winning a lottery, receiving expensive gifts, creating a sophistication, copyright;
• Renting out owned real estate (land, apartment, office space, etc.);
• Individual entrepreneurs who pay taxes according to the general taxation system;
• Carrying out legal or notarial activities.

In addition, the 3-NDFL certificate is filled out in the event of an income tax refund. Russian legislation provides for a fairly large list of possibilities for carrying out this procedure. These include:

• Purchase of real estate (apartment, land for development, private house);
• Payment of a mortgage issued for the purchase of housing;
• Paid education or training for family members and relatives;
• Paid treatment;
• Voluntary contributions to the Pension Fund of the Russian Federation;
• Monetary contributions to charitable needs.

Important! The 3-NDFL certificate is also submitted by tax residents and foreigners who have income outside the Russian Federation.

From this video you will learn how you can fill out the 3-NDFL tax return yourself:

What problems may arise during registration?

The first problem faced by persons who undertake to provide a certificate of income is the lack of an official salary. Today in the Russian Federation, it is a fairly common practice that many enterprises, in order to evade taxes, recruit employees without concluding an employment contract with them, while paying the latter “black” wages.

It is also a common precedent for underestimating the actual wages of its employees who are officially employed and paying them wages “in envelopes.” This problem can be solved by confirming your solvency in another way.

For example, a candidate for citizenship can open an account in any Russian bank or choose another way to obtain citizenship, for example, obtain a Russian passport through the simplified system for obtaining Russian citizenship or take part in the resettlement program for compatriots.

Also, a problem for foreign citizens is the distorted interpretation of laws by officials of the migration service when requesting documents for obtaining citizenship. Thus, employees of this department knowingly unlawfully require a certificate of income from persons who are undergoing the procedure for obtaining citizenship in some cases under a simplified procedure or in order to participate in the resettlement program for compatriots.

These actions contradict the current legislation of the Russian Federation, since it does not provide for the provision of income certificates for the specified category of applicants for citizenship. In this case, it is necessary to contact the court or higher authorities of the Ministry of Internal Affairs of the Russian Federation in order to identify and eliminate unlawful actions of employees indicated by the authority.

Another difficulty is the process of proving the fact of dependency of persons who are deprived of their own income. The most difficult situation in this case is for persons who are not related. The problem is related to the fact that employees of the migration service of the Ministry of Internal Affairs of the Russian Federation can ask rather “inconvenient” questions about the timing of funding for a dependent person, whether funding for the dependent will stop immediately after the latter receives a Russian passport, etc. That is why the best way to obtain Russian citizenship is to have an official and permanent income.

Procedure for opening a bank account

The opening process by a foreign citizen is regulated by BR Instruction No. 153-I dated May 30, 2014. Thus, the legislation stipulates that in order to open an account, an applicant for Russian citizenship must provide the following documents to the bank:

• Identification document (passport);
• Card with a sample signature;
• A document that confirms the authority of the persons indicated on the card to use the funds in the account;
• Migration card or document confirming that a foreign citizen has the right to reside in the territory of the Russian Federation.

In addition, this instruction also provides for the procedure for a foreigner to open a bank account for deposits. To do this, you must provide the following package of documents to the bank:

• Identity document of a foreign individual;
• Tax registration information;
• Card, if it is possible to transfer funds from the specified deposit account;
• Migration card or document confirming that a foreigner has a residence permit or temporary residence permit.

A certificate from the bank for Russian citizenship is presented to the Department of Internal Affairs of the Ministry of Internal Affairs as part of the set of required documents. The account opening date does not matter.

What are the consequences of not confirming your financial situation?

A foreign citizen must submit a certificate confirming his financial situation to the migration service within two months after the temporary residence permit expires. Or within eight months from the date of receipt.

In the event of a force majeure situation that makes it impossible to provide a certificate of income on time, it is necessary to notify the Migration Service of the Russian Federation as soon as possible. If the reason is considered valid, the said period may be extended to six months.

If a foreign citizen does not provide evidence that he does not have an income equal to or greater than the subsistence level to support his family, the latter faces the revocation of his temporary residence permit, residence permit, and even deportation.

In addition, for failure to submit the specified data, a person may be subject to administrative liability.

Conclusion

Obtaining a certificate of income will not be any problem if the foreign citizen has no problems with employment or a bank account. But even in the absence of them, the legislation of the Russian Federation provides enough mechanisms to legally show the sources of your income or even do without confirming it.

Attention!

Due to changes in the legislation of the Russian Federation, the information in the article may be out of date! Our lawyer is ready to advise you free of charge - write your question in the form below:

As statistics show, the most common is the incorrect execution of the submitted package of documents. Thus, one incorrectly completed income certificate for Russian citizenship can delay the receipt of a Russian passport by at least a year. And such cases are not isolated.

Earning level for citizenship

Anyone who is faced with the need to change citizenship knows that in order to obtain it, they must document their level of income. But not everyone can figure out what the income should be to obtain citizenship. And this is understandable. The size of this monetary amount is not clearly stated in any regulatory act.

So, based on what criteria do employees of the Main Department of Migration Affairs of the Ministry of Internal Affairs issue a permit for citizenship or deny it? First, some people mistakenly think that income must reach the minimum wage. But from July 1, 2018, the minimum wage level became 7,800 rubles. This money, undoubtedly, is not enough to be sure that the new citizen of Russia will not resort to illegal methods of obtaining funds.

Therefore, for working citizens, the required amount of income is determined based on the officially established minimum subsistence level. It is worth considering that this minimum is formed for each region individually. So, for the first half of 2019 in Moscow it was equal to 13,500 rubles, and in the Vologda region - only 8,500 rubles. Therefore, it should not be surprising that employees of the Main Directorate for Migration Affairs of the Ministry of Internal Affairs demand that the level of income correspond precisely to that provided for in the region of residence.

It must also be taken into account that a legal source of livelihood for citizenship is necessary for everyone. But for each category of persons the amount required for living is determined individually. Thus, not only able-bodied persons, but also pensioners and minors can apply for a Russian passport. And for them the required amount is slightly lower.

Confirmation methods

Applicants for citizenship can confirm the required level of income in several ways. For example, ask the accounting department of the enterprise where they work for a 2-NDFL certificate. You can also submit your tax return. But it is best to collect as many documents as possible about all sources of income. Such documents include:

• employment history;
• employment contract;
• pensioner's ID;
• child support bills;
• certificates of social benefits due.

Income can be calculated based on the totality of all submitted documents. Thus, confirmation of income for Russian citizenship in 2019 did not undergo any significant changes.

Help 2-NDFL

For an able-bodied person, the best solution to the problem of income confirmation is to provide a 2-NDFL certificate. Of course, the income stated in the certificate must exceed the subsistence level. But here it is necessary to take into account that the income of the spouses is considered joint. Therefore, if the salary of one does not reach the required amount, then you must also provide a certificate of income of the spouse, not forgetting that the resulting total amount is divided among all dependents in the family.

When receiving such a certificate, the question often arises: for what period is it needed? An applicant for citizenship will save himself from additional problems if he requests a certificate of funds received in hand for a year or at least six months. But this period is not regulated in any way by law, therefore, it can be equal to one month.

The Russian citizenship code for the 2-NDFL certificate is indicated in numbers - 643, since it is issued in the Russian Federation. Taxpayer status is also indicated by a number. For example, the participants in the program for the resettlement of compatriots are four.

Self-filling of 3-NDFL: Video

Declaration 3-NDFL

What about people who are not employees but have taxable income? For example, individual entrepreneurs or those who rent out their property. Such persons must submit a 3-NDFL declaration to the Main Department of Migration Affairs of the Ministry of Internal Affairs with a special mark, which must be put in by the tax authority.

But it is important not to get confused with the designation of the country code. On the first sheet of the declaration you must put the code of the country of which the person submitting the declaration is currently a citizen. That is, the country of citizenship code “Russia” is not suitable here. And on the second sheet you need to put down the code of the country in which the person received taxable income. If the income was received in different countries, then several codes must be entered.

If there is no taxable income and a sufficient official salary, then you can submit a bank statement. Provided that the citizen has an amount in his bank account equal to the subsistence minimum multiplied by 12 (the number of months in a year). You can view the full version on our website, just use the search.

Typical problems

The main problem faced by applicants for citizenship is the illegality of the demands of the employees of the Main Directorate for Migration Affairs of the Ministry of Internal Affairs. For example, including under the program for the resettlement of compatriots, it is assumed that persons participating in it are not required to have an official source of income to obtain Russian citizenship. In practice, there are not isolated cases when they are asked to provide proof of income. In such a case, it is recommended to contact either higher authorities or the court.

Another difficulty is the need to prove the fact of dependence to persons who do not have their own income. It is most difficult for those who are not related in such a situation.

Opening a bank account

If it is impossible to provide a 2-NDFL certificate and/or a tax return, the applicant for citizenship must look for other ways to confirm income. The solution may be to open a bank account. Then you simply submit a certificate from the bank for Russian citizenship. The only problem is the amount that must be in the account. Often, applicants are faced with a situation where they are required to ensure that the income portion of the deposit reaches the subsistence level. This is illegal. In such a situation, it is better to contact an experienced lawyer.

What income can a migrant who does not have a work permit show? By this time, all migrants are already residents of the Russian Federation (In an economic context: a resident is a legal entity or individual registered in a given country, which is fully subject to national legislation, including those related to taxes and currency regulation.) In the Russian Federation To become a resident, it is enough to be on the territory of the Russian Federation for 183 days during the calendar year. Therefore, they are subject to the Tax Code of the Russian Federation, all its benefits and deductions. So what kind of income can a migrant who does not have a work permit and is not officially employed receive? 1) Income from funds donated to him.

How to confirm your income to obtain Russian citizenship

In St. Petersburg, the cost of living is shown in the table: The cost of living in St. Petersburg Per capita For the working population For pensioners For children II quarter of 2012 RUB 6,457. 90 kopecks 7178 rub. 00 kop. 5009 rub. 60 kop. 5667 rub. 40 kopecks I quarter of 2012 6310 rub. 40 kopecks 7011 rub. 10 kopecks

4901 rub. 80 kop. 5539 rub. 90 kopecks IV quarter 2011 6220 rubles. 60 kop. 6910 rub. 90 kopecks 4832 rub. 70 kop. 5461 rub. 30 kopecks III quarter of 2011 6131 rub. 60 kop. 6808 rub. 80 kopecks 4770 rub.
70 kop. 5385 rub. 90 kopecks II quarter of 2011 6116 rub. 30 kopecks 6790 rub. 90 kopecks 4761 rub. 20 kopecks 5372 rub. 50 kopecks I quarter of 2011 6043 rub. 90 kopecks 6710 rub. 40 kopecks

4707 rub. 50 kopecks 5303 rub. 60 kop.

Certificate 3-NDFL for foreign citizens. procedure for obtaining, terms of delivery

The Federal Law “On Citizenship of the Russian Federation” (hereinafter referred to as the Law) establishes the conditions for acquiring citizenship of the Russian Federation both in general and in a simplified manner. Article 14 of the Law provides grounds for granting the right to acquire Russian citizenship in a simplified manner.

Thus, one of these grounds is being married to a citizen of the Russian Federation for at least three years (clause “b” of part two of Article 14 of the Law). At the same time, the simplified procedure assumes the possibility of non-compliance with the conditions provided for in paragraph “a” of part one of Article 13 of the Law, which establishes the requirement for a certain period of continuous residence (5 years) on the territory of the Russian Federation, calculated from the day of receipt of a residence permit until the day of filing an application for admission to citizenship of the Russian Federation.

Certificate confirming the source of income for Russian citizenship

What is an income certificate and how to get it? An income certificate is a document that contains information from the place of work about the income received. The document itself is intended for the accounting department and the amount of tax deductions is determined from it.

Important

In our case, the main purpose of the document is to confirm the fact that a foreign citizen temporarily residing in Russia or intending to obtain Russian citizenship works in the specified organization and receives income in the indicated amount. It also contains an extract confirming the availability of earnings and its amount for recent years, and without it it will be very difficult to obtain citizenship or extend a Temporary Residence Permit.

A certificate in the 2-NDFL format is issued at the place of work; just contact the organization’s accounting department. The certificate is ordered, so it may take some time to receive it.

Confirmation of income of a foreign citizen in 2017

Also, income from any sold personal property that has not been owned by a foreign citizen for more than three years and whose value does not exceed 250 thousand rubles is exempt from tax. 3) Income received from renting out real estate owned by you (usually apartments, rooms). 4) If a migrant is supported by his spouse, then by confirming the income of his spouse and notarizing the consent of a relative, he will also have income. At the same time, income that was received from an employer without a document giving the right to work is not official, and their open demonstration can have very unpleasant consequences.

3-NDFL for a foreigner

In St. Petersburg and the Leningrad region, the living wage is established annually. As of the date of writing this article, the cost of living in St. Petersburg was established by Decree of the Government of St. Petersburg dated 06/07/2017 N 417 “On establishing the cost of living per capita and for the main socio-demographic groups of the population in St. Petersburg for the first quarter of 2017 ", for the Leningrad Region - Decree of the Government of the Leningrad Region dated February 13, 2017 N 20 "On establishing the cost of living per capita and for the main socio-demographic groups of the population in the Leningrad Region for the fourth quarter of 2016."

Certificate of income for residence permit and temporary residence permit

Obtaining a 3-NDFL certificate, obtaining citizenship

It is no secret to anyone that it is quite difficult to become a citizen of the Russian Federation. You will need to not only learn how to communicate in Russian competently and correctly, but also prepare a truly huge package of papers. And this is not to mention the fact that it will also be necessary to live in the territory of the Russian Federation for a certain number of years. The biggest difficulty for foreigners and stateless persons is the documents, and this is to be expected.

It is not so easy to collect both old foreign documents and new Russian ones at the same time. One of the documents that causes the greatest difficulty is the income certificate.

This document is very important, as it is used both to obtain a temporary residence permit and to obtain Russian citizenship. In this article we will tell you how income certificates are issued and what their role is.
If the period of his actual stay on the territory of the Russian Federation in one calendar year exceeds 183 days, he acquires the status of a resident of the country, and therefore a registered individual, and the legislation of the Russian Federation fully applies to him. And he must comply with the clauses regarding foreign currency lending and taxes, as well as the Tax Code of the Russian Federation. At the same time, without having the opportunity to work officially, he can receive income in the following forms: 1) Income from gifts in the form of cash. If the gift is from a close relative, be it mother, father, wife, husband, brother, sister, children, then it is even exempt from paying 13% tax on the amount. 2) Income received as a result of a transaction from the sale of property. Personal real estate, land, house or apartment worth up to 1 million rubles. not subject to taxation.

3 personal income tax for the Federal Migration Service for citizenship

If the donor is a close relative - father, mother, husband, wife, sister, brother, grandmother, grandfather, children, then the Tax Code of the Russian Federation exempts from paying tax, otherwise you will have to pay 13%) 2) Income from the sale of personal property. This is Article 220, paragraph 1 of the Tax Code of the Russian Federation. If you sell an apartment, room, house, land, then 1,000,000.00 is tax-free; if you sell ANY other personal property that you have not owned for 3 years, then 250,000.00. 3) Income from renting out owned property (usually apartments, rooms), but for this you need to be the owner of this property. 4) The migrant may also be supported by his spouse, or any close relative, in this case, he must obtain the notarial consent of the relative and confirm his income. ATTENTION: The migrant has no right to show income from working for an employer if there is no work permit.

How can you confirm your income when confirming your residence with a temporary residence permit and residence permit? As you know, the law obliges a foreign citizen living in the Russian Federation on the basis of a temporary residence permit or residence permit to annually confirm the source and amount of income. Read about the procedure and deadlines for submitting a notice of residence here.

The source of income can be a bank deposit, personal savings, income from employment (salary) and business activities, from leasing property, receiving scholarships, pensions, social benefits, and even money received as a gift. For example, a migrant’s income can be confirmed by: a certificate in form 2 of personal income tax, a certificate from the employer in free form, a declaration of 3 personal income tax, a bank account statement, and other documents that indicate the source and amount of the migrant’s income.

3 personal income tax for the Federal Migration Service for Russian citizenship

If it is provided, you will have fewer questions, and the procedure for obtaining citizenship will be faster. Secondly, a certificate of income may not be required if you are, for example, disabled.

There is a whole list of social groups of citizens for whom proof of income for a temporary residence permit is not required in fact. Proof of income is not required:

• Minor children;
• Men and women of retirement age (retirement age according to the legislation of the Russian Federation);
• Disabled people;
• Incapacitated citizens;
• Some citizens receiving Russian citizenship under a simplified scheme.

Helpful advice! Finding a replacement in the form of a bank statement or proving the fact of being a dependent - there are a sufficient number of options if it is not possible to obtain a certificate of income.