A certificate from My Tax does not replace the entire income-document package. To make disclosure clear, collect evidence of NPD status, customer payments, bank transactions and expenses for comparable periods. This guide explains how to prepare the records; it does not calculate the amount you may retain.
Whether you may continue working and how NPD differs from individual-entrepreneur status are covered in the general guide to self-employment during Russian bankruptcy.
NPD certificates, receipt corrections and Bankruptcy Law Article 213.9(9) rechecked on 21 October 2026.
Status is not income
Registration and NPD income certificates answer different questions.
A receipt is not a statement
A receipt records the customer transaction for tax purposes; a statement records movement through the account. Reconcile them.
A ledger is not spending permission
A summary helps explain transactions but does not automatically determine protected funds.
Documents to collect
| Document | What it supports | What to add |
|---|---|---|
| KND 1122035: registration / deregistration certificate | Periods of NPD registration | Records for the relevant period if your status changed |
| KND 1122036: NPD settlements (income) certificate | Monthly and annual income, tax and arrears information | A check that its period matches the other records |
| Receipts from My Tax | Customer transactions registered for NPD | Links to the contract and payment, including corrections |
| Bank statements | Credits, debits and balances | Explanations of own-account transfers, refunds and unclear transactions |
| Contracts, acceptance records and correspondence | The order, price and performance | Evidence of payment: a contract alone does not prove payment |
| Expense and tax records | The basis and amount of those payments | A separate explanation; do not automatically deduct them from available funds |
Where to obtain NPD certificates
Generate the certificates in the My Tax app or web account. Look for its certificates section; menu names vary by interface version. Keep the downloaded electronic documents, not just a screen photograph. The Federal Tax Service distinguishes KND 1122035 and KND 1122036; the documents carry the tax authority’s electronic signature.
List each certificate’s and statement’s period in a covering note. Explain separately if your activity began or ended within it. Do not give the administrator your account password: send the necessary records through an agreed channel.
Sending the package to the administrator
If you have received a request, check its list and the date of receipt first. Article 213.9(9) of the Bankruptcy Law requires relevant information to be supplied within fifteen days of receipt of the request. That is not a universal deadline for every step in the case.
If some records are unavailable, explain why in writing, send what you have and include evidence that the missing records have been requested. The explanation does not itself remove the duty or extend the deadline. Retain a file inventory and evidence of delivery.
When receipts, income and statements do not match
Do not force one total to equal another. Identify cash payments, own-account transfers, advances, refunds and corrected receipts separately. Each difference should have a clear explanation and, where available, supporting evidence.
The Federal Tax Service explains cancellation of an incorrect receipt or a receipt following a refund. An error requires a new correct receipt. Preserve the connection between the original, correction and banking transaction: cancelling a tax record does not erase movement of money. Whether a particular refund may be made during the proceedings must be checked separately; a tax action does not replace compliance with bankruptcy restrictions.
Illustrative reconciliation: RUB 90,000 received
A monthly statement shows RUB 90,000 in incoming transfers: RUB 60,000 for a completed order, a RUB 10,000 advance from another customer and RUB 20,000 moved from your own account. Record three separate transactions. Link the first two to their receipts and order records; link the third to the source-account statement.
Customer receipts in this example total RUB 70,000, not the full RUB 90,000. This does not mean that RUB 70,000 may be spent freely. Control of money, exclusions from the bankruptcy estate, taxes and necessary expenses require separate assessment of the procedural stage and evidence. This simplified example excludes refunds and other transactions and is not a tax calculation.
Ledger template for the RUB 90,000 example
This working template uses the hypothetical transactions above; it is not an official mandatory form. Replace the numbers, dates, amounts and filenames with actual records. Keep the payment-receipt date, tax-receipt date and bank-entry date separate where they differ.
| Row and transaction | Amount and category | Receipt and basis | Supporting files |
|---|---|---|---|
| 1. Completed-order payment; [date] | RUB 60,000, customer payment | [Receipt number and date], contract and acceptance record | 01-contract, 01-acceptance, 01-receipt, statement: [entry] |
| 2. Another customer’s advance; [date] | RUB 10,000, customer prepayment | [Receipt number and date], future-performance terms | 02-order, 02-receipt, statement: [entry] |
| 3. Own-account transfer; [date] | RUB 20,000, internal movement | No new customer payment; identify the original source | 03-source-statement and 03-destination-statement |
For a correction, add the original and replacement receipt numbers, reason and date. For a refund, add a separate outgoing transaction and evidence of repayment. Retain the original entry in the ledger history. Here, bank credits (RUB 90,000) differ from customer receipts (RUB 70,000) by the traceable own-account transfer (RUB 20,000).
Depositing cash without counting the same payment twice
A separate hypothetical example: a customer pays RUB 10,000 in cash, a tax receipt is issued for that payment, and the same RUB 10,000 is later deposited into your own account. Record the customer payment and the later deposit as two linked entries. Where the link is evidenced, this is one RUB 10,000 customer receipt, rather than two receipts totalling RUB 20,000. Attach the receipt, order records and bank deposit record. If the deposit’s source remains unproved, mark it as unresolved; a ledger label alone is insufficient. This example is separate from the RUB 90,000 reconciliation above and does not determine permitted spending.
Four reconciliation steps
Set the period
Match the administrator’s request to the certificate and statement dates.
Number the transactions
For each row, record the date, amount, payer, basis, receipt number and supporting file.
Flag differences
Keep income, internal transfers, refunds, expenses and tax payments distinct.
Send an inventory
Keep the version sent, delivery evidence and a list of records still being obtained.
Pre-delivery document checklist
The ticks are a personal checklist, not an official mandatory form or confirmation that the records are sufficient for your case.
Document questions
Is one income certificate sufficient?
It does not explain every bank transaction or the terms of an order. The package depends on the case and the administrator’s request; add statements and records that allow specific receipts to be checked.
Are NPD receipts needed if the statement shows everything?
A statement does not replace an NPD receipt and may not establish the payment’s basis. Link the documents so that the purpose and timing of the receipt are clear.
How should cash payments be shown?
Enter them as separate ledger rows and attach the receipt and available order records. The absence of a bank entry does not mean that there was no income.
May I deduct work expenses in my spreadsheet?
Show them separately with evidence. A working spreadsheet does not authorize you to reduce the bankruptcy estate or lift account restrictions yourself; use of funds is a separate question.
Further guidance
Tax debts during Russian bankruptcy · NPD work during and after proceedings
Need a review of your self-employment records?
We can review the administrator’s request, reconcile receipts with statements and identify missing information.
General information about Russian law. The required records and assessment of transactions depend on the individual case. Preparing the documents does not guarantee discharge of debts.