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The joint-stock company paid dividends: we fill out the declaration. Taxation of dividends for legal entities Interest on dividends per year

Based on the results of the last reporting year, the management of the company has the right to pay dividends to participants from the amounts of retained earnings. At the same time, individuals receive a corresponding item of income. Should personal income tax be charged in this case? You will learn the answer to this question from the material “Is personal income tax charged on dividends?” .

Information about whatKBKByPersonal income taxWithdividendsused in2016-2017 and 2018years, take the publication “KBK for payment of personal income tax on dividends in 2017”.

NOTE! Payment of tax to the budget should not occur later than the day following the day of payment of amounts to the company's participants from the cash register or transfer to a bank account. If there are several recipients of this type of income, then it is possible to transfer the total amount of tax if certain conditions are met .

You will learn more about the requirements for paying personal income tax from the material “How to transfer personal income tax on dividends” .

When paying dividends to individuals, it is necessary to reflect the income received in the 2-NDFL certificate using a separate code. In this case, the certificates must indicate data on the actual receipt of payments, regardless of the period for which they were accrued. It should be taken into account that tax deductions are not provided for this type of income.

About issuing a certificate f. 2-NDFL learn from our materials headings .

Persons who receive income are recognized as taxpayers. However, the obligation to transfer to the budget falls on organizations that are tax agents. They are the ones responsible for the correct preparation of payment documents, including the correct indication of KBK for dividends in 2016-2017 (as well as in 2018) for personal income tax. At the same time, fines may be applied to tax agents if personal income tax on dividends in 2017 (as well as in other periods) is not transferred within the deadlines established by law.

So, taxation of dividends can affect organizations, residents, non-residents, and individuals. Based on the results of the corresponding payments, either income tax (for legal entities) or personal income tax (for individuals) is withheld.

Personal income tax rate on dividends

The personal income tax rate on dividends since 2015 has been 13%. This rule also affects previous accruals that were not previously transferred to the company’s participants.

Regarding non-residents, the tax rate on dividends remained unchanged and remains 15%. Taxpayer status is determined at the time of payment of dividends. At the same time, it is not uncommon for a non-resident to become a resident within a year.

Please note: if at the end of the reporting period dividends were accrued to such a person who changed his status, then in the payment documents the KBK for personal income tax from dividends will remain unchanged.

You can find out what to do with personal income tax if the dividends transferred by postal transfer did not reach the recipient from the publication.

Other interesting information on the payment of dividends and the need for taxation of this procedure can be read in the section of our website “Personal income tax on dividends” .

The materials in this section will give you an idea not only of the calculation algorithm itself, but also of the details of payment documents and the features of their preparation. Using up-to-date information on the taxation of personal income tax on dividends, you can avoid possible disagreements with inspection authorities and claims from them.

Dividends are the profit that the owners of a company receive as a result of its effective operation. However, as with any income, taxes must be paid on dividends. Let's look at how to calculate income tax on dividends.

Concept of dividends

In taxation, dividends mean the income that the owner of a legal entity receives when distributing the resulting profit. For example, in a joint-stock company dividends are paid to participants, and in an LLC, profits are usually distributed among the founders according to the available shares. Profit is paid to both individuals and legal entities. But now they have the obligation to pay taxes: for individuals - personal income tax, and for legal entities - income tax.

Tax rates on dividends of legal entities and individuals

Participant	Income tax	Personal income tax
Russian organizations that have a share of 50% or more in the authorized capital of an LLC paying dividends for a period of at least 365 calendar days before the decision to pay dividends is made	0%	-
All other Russian organizations	13%	-
Foreign organizations	15% or the rate provided for by international agreements	-
Residents of the Russian Federation	-	13%
Non-residents of the Russian Federation	-	15%

Personal income tax

Until 2015, if a citizen received a profit, the income tax on dividends from individuals was calculated at a rate of nine percent. Now the rate is higher and is 13 percent. The amount of mandatory tax is withheld by the organization that pays the dividends.

It turns out that since 2015, the dividend rate has been equal to the “salary” rate, although income tax is not subject to contributions to insurance funds, since it is outside the scope of labor legislation. The general formula for calculating taxes on dividends is provided in clause 5 of Art. 275 Tax Code of the Russian Federation. With its help, both personal income tax and income tax are calculated (letter of the Ministry of Finance of the Russian Federation dated June 17, 2015 No. 03-04-06/34935).

When is a tax deduction not applied?

Personal income tax reporting

According to the Tax Code (clause 4 of Article 230), persons who are recognized as tax agents in accordance with the Tax Code of the Russian Federation (Article 226.1) are required to submit information to the territorial department of the tax inspectorate:

Information is transmitted in the order and within the time limits specified in Art. 289 Tax Code.

It should be noted that such tax agents are not subject to the general procedure for transferring information on the profits of individuals to the Federal Tax Service by providing a certificate of income of individuals.

The income tax return form is now in effect. It is filled in when tax agents have to pay dividends. The declaration form was approved by a letter from the Federal Tax Service of Russia dated 02/05/2015.

Income tax

As mentioned earlier, the tax base for dividends is determined in accordance with Art. 275 Tax Code of the Russian Federation. Income tax is withheld at a rate of 13% on the day of payment of dividends, directly by the organization that issues them. It is worth noting that a legal entity must transfer tax to the budget no later than the day following the payment of dividends.

If the income is received from a foreign organization, then the calculation and payment of tax lies on the shoulders of the domestic organization. If the payment is made by a Russian organization, then it is the organization that is obliged to withhold and pay tax for the recipient company.

Tax agent responsibilities exist for Russian companies regardless of the taxation regime.

Calculation of net assets

By law, dividends cannot be distributed, for example, if the company’s net assets have become less than the authorized capital. To do this, you need to know how to calculate these “net assets”.

The procedure for determining the value of net assets was approved by Order of the Ministry of Finance of the Russian Federation No. 84n dated August 28, 2014 and is binding on both JSCs and LLCs.

The value of net assets represents the book value of everything that will exist at the disposal of the founders of the organization if they pay off every single obligation; this value is determined on the basis of accounting data.

When calculating, the receivables of the founders for unpaid contributions to the authorized capital or payment for shares are subtracted from the total assets of the organization.

As for liabilities, they must be reduced by the amount of future income received as government assistance or as property transferred free of charge.

How to calculate tax on dividends

Let's look at how the calculations are carried out.

Example 1

The authorized capital of Alpha LLC consists of equal shares of three investors. In May 2016, the LLC paid its founders P.S. Ivanov and S.I. Petrov. – Russian citizens, and Sidorchuk I.P. – to a non-resident of the Russian Federation, a citizen of Ukraine, dividends. Each - in the amount of 300,000.00 rubles.

When paying them, personal income tax is withheld. From Russians - 39,000.00 rubles. (300,000 x 13%); each of the Russian participants received 261,000.00 rubles. (300,000 – 39,000).

The personal income tax withheld from a citizen of Ukraine amounted to 45,000.00 rubles. (300,000 x 15%), and payment to Sidorchuk I.P. amounted to 255,000.00 rubles. (300,000–45,000).

The next day after the payments to the founders, Alpha LLC transferred the withheld personal income tax in the amount of RUB 123,000.00. to the budget (39,000+39,000+45,000).

Example 2

Beta LLC in 2016 decided to pay dividends for 2015 in the amount of RUB 1,000,000.00. to its investors: Gamma LLC (60% of the authorized capital), Delta LLC (30%), resident of the Russian Federation P.S. Ivanov. (7%) and non-resident of the Russian Federation Ukrainian Sidorchuk I.P. (3%).

Beta LLC owns shares in the authorized capitals of:

Epsilon LLC – 100%; Beta LLC owns this share for three years: 2014, 2015 and 2016, that is, dividend income will be taxed at a rate of 0%.
Zeta LLC – 40%, that is, dividend income will be taxed at a rate of 13%.

In 2015, Beta LLC received dividends from Epsilon LLC in the amount of RUB 1,500,000.00. and from Zeta LLC - in the amount of RUB 500,000.00. These dividends were not taken into account when calculating the tax base for dividends paid by Beta LLC to its participants in 2015. At the end of 2015, Beta LLC distributed profit in the amount of RUB 1,000,000.00 among its participants. in the following order:

Ivanov P.S. and Sidorchuk I.P. RUB 70,000.00 each and 30,000.00 rub. respectively;
Gamma LLC – RUB 600,000.00;
Delta LLC – RUB 300,000.00.

Dividends were paid in May 2016. Personal income tax and income tax on them are calculated as follows:

In Sidorchuk I.P. Personal income tax amounted to RUB 4,500.00. (30,000 x 15%), payment to Sidorchuk I.P. amounted to RUB 25,500.00. (30,000 – 4,500).
Ivanov P.S. Personal income tax is calculated according to the following rule: if the company that issues dividends makes a profit in another organization, then personal income tax must be calculated using the formula: personal income tax = 13% x (Div - Div1) x Div2/Div, where:
- Personal income tax is the calculated tax of an individual resident of the Russian Federation;
- Div – the amount of profit to be distributed (in our example, 1,000,000.00 rubles);
- Div1 – the amount of dividends received (this includes profits received from third parties, including for previous periods, but not included in the calculation of tax), minus income received by Russian organizations in the form of dividends, provided that on the day of the decision on the payment of dividends, the organization receiving dividends for at least 365 calendar days continuously owns by right of ownership at least 50 percent of the authorized capital of the organization paying dividends or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50 percent of the total the amount of dividends paid by the organization (RUB 500,000.00 - income from Zeta LLC);
- Div2 – share (dividends) of an individual – a resident of the Russian Federation (RUB 70,000.00).
So, personal income tax on dividends from Ivanov P.S. amounted to RUB 4,550.00. (70,000/1,000,000 x 13% x (1,000,000 – 500,000); Ivanov will receive 65,450.00 rubles (70,000.00 – 4,550).
Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0%.
The income tax on dividends of Delta LLC, withheld by the tax agent of Beta LLC, will amount to RUB 195,00.00. (300,000/1,000,000 x 13% x (1,000,000 – 500,000). The participant receives 280,500 rubles (300,000 – 19,500).

How to determine the total amount of personal income tax taking into account dividends: Video

If personal accounts of shareholders are opened in the register of shareholders, the JSC acts as a tax agent. It fills out an income tax return not only when paying dividends not only to legal entities, but also to individuals.

In accordance with the provisions of Art. 42 of the Law on JSC, a joint stock company has the right, based on the results of the first quarter, half a year, nine months of the reporting year and (or) based on the results of the reporting year, to make decisions (announce) on the payment of dividends on placed shares, unless otherwise established by the mentioned law. This decision is made by the general meeting of shareholders. It must reflect the amount of dividends on shares of each category (type), the form of their payment, the procedure for paying dividends in non-monetary form, the date on which persons entitled to receive dividends are determined.

The decision to pay (declare) dividends based on the results of the first quarter, half-year and nine months of the reporting year can be made within three months after the end of the corresponding period.

The date on which, in accordance with the decision on the payment (declaration) of dividends, the persons entitled to receive them are determined cannot be set earlier than 10 days from the date of the decision on the payment (declaration) of dividends and later than 20 days from the date of such a decision.

If personal accounts of shareholders are opened in the register of shareholders, they receive dividends not through the depository, but directly from the joint-stock company, which acts as a tax agent. In this case, the JSC accountants are faced with the question of calculating and paying personal income tax and income tax to the budget on the amounts of dividends paid. As a rule, this is not an easy task, because often the composition of the founders is heterogeneous: there are individuals, legal entities, “foreigners”, and municipalities.

In this article we will talk about the specifics of taxation when paying dividends and filling out an income tax return.

The JSC pays dividends to Russian recipients.

When paying dividends to Russian organizations and individuals - residents of the Russian Federation, the amount of tax to be withheld from income is calculated using the following formula (clause 5 of Article 275 of the Tax Code of the Russian Federation):

N = K x CH x (D1 - D2), where:

N – amount of tax subject to withholding;

K – the ratio of the amount of dividends subject to distribution in favor of the taxpayer - recipient of the dividends to the total amount of dividends subject to distribution by the Russian organization;

When paying dividends, JSCs calculate and withhold personal income tax on the date of payment of such income. Tax amounts are subject to payment no later than one month from the date of payment of funds (clauses 7 and 9 of Article 226.1 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of Russia dated 09/05/2014 No. 03-04-06/44588).

Information on the payment of dividends to its shareholders and withheld personal income tax amounts by the joint stock company by virtue of clause 4 of Art. 230 of the Tax Code of the Russian Federation is reflected in Appendix 2 to the annual income tax return and submitted no later than March 28 of the year following the year of payment of dividends (see clause 1.8 of the Procedure for filling out the declaration). Appendix 2 is completed for each individual recipient of dividends.

When paying dividends to individuals, JSCs do not need to submit 2-NDFL certificates to the Federal Tax Service (they are submitted only by LLCs). An organization can issue such a certificate to an individual upon his application on the basis of clause 3 of Art. 230 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia dated 02/02/2015 No. BS-4-11/1443@ together with Letter of the Ministry of Finance of Russia dated 01/29/2015 No. 03-04-07/3263).

If a JSC pays dividends only to individuals, it does not need to fill out sheet 03 and subsection 1.3 of section 1.

An organization must make every effort to identify taxpayers who received income from it. If there is obviously out-of-date information, she can request the necessary information from an individual - the taxpayer (Letter of the Federal Tax Service of Russia dated August 12, 2016 No. GD-4-11/14800@).

Income in the form of dividends not received by an individual, sent to him by postal order, later returned to the tax agent, is not subject to inclusion in the specified information of Appendix 2 to the tax return (Letter of the Federal Tax Service of Russia dated July 6, 2016 No. BS-4-11/12129@).

The personal income tax rate for income in the form of dividends from equity participation in the activities of Russian organizations when paid to individuals who are residents of the Russian Federation is 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation).

By virtue of clauses 2, 3 of Art. 210 of the Tax Code of the Russian Federation, income in the form of dividends cannot be reduced by the amount of tax deductions provided for in Art. 218 – 221 of the Tax Code of the Russian Federation (Letter of the Federal Tax Service of Russia dated June 23, 2016 No. OA-3-17/2829@).

note

Starting from January 1, 2016, both LLC and JSC (recognized as tax agents under Article 226 and paragraph 2 of Article 226.1 of the Tax Code of the Russian Federation, respectively) are required to submit quarterly calculations in form 6-NDFL to the tax authorities at the place of their registration.

If, for example, an organization pays dividends to individuals only in the second quarter, form 6-NDFL is submitted for six months, nine months and a year of the corresponding tax period. If there are no payments in the third and fourth quarters, the tax agent fills out only section 1 of form 6-NDFL for nine months and a year; section 2 in this case is not filled out (Letter of the Federal Tax Service of Russia dated March 23, 2016 No. BS-4-11/4958@).

The joint-stock company pays dividends to “foreigners”.

Recipient of dividends is a foreign company

According to paragraph 6 of Art. 275 of the Tax Code of the Russian Federation, if an organization recognized in accordance with the Tax Code of the Russian Federation as a tax agent pays income in the form of dividends to a foreign company, the tax base of the recipient of dividends for each such payment is determined as the amount of dividends paid (D) and the tax rate (Sn) is applied to it, established pp. 3 p. 3 art. 284 of the Tax Code of the Russian Federation, equal to 15% (unless other tax rates are provided for by an international treaty of the Russian Federation regulating taxation issues). That is, N = D x Sn.

note

From 01/01/2016, this norm was supplemented with a new paragraph: if the recipients of income in the form of dividends paid to a foreign organization acting in the interests of third parties are individuals and (or) organizations recognized as tax residents of the Russian Federation, the amount of tax withheld from the amount such dividends are determined on the basis of clause 5 of Art. 275 Tax Code of the Russian Federation. That is, according to a formula that takes into account dividends received by the source of payment itself.

So, as a general rule, the tax rate is 15%. If he is a resident of a state with which the Russian Federation has concluded an international treaty on the avoidance of double taxation, the norms of the corresponding international treaty are subject to application. That is, if the agreement provides for a reduced tax rate, this rate should be used, and if it is established that this type of income is not taxed on the territory of the Russian Federation, the organization does not have an obligation to withhold tax (letter of the Ministry of Finance of Russia dated 08.08.2013 No. 03-08 -05/32158, dated 08.10.2012 No. 03-08-05, dated 02.08.2012 No. 03-08-05, dated 20.07.2012 No. 03-08-13, dated 08.06.2007 No. 03-08-05 and the Federal Tax Service Russia dated November 11, 2011 No. ED-4-3/18906@).

note

The amount of withheld tax is transferred to the budget by the tax agent who made the payment no later than the day following the day of payment (clauses 2, 4 of Article 287 of the Tax Code of the Russian Federation).

If the recipient of dividends is a foreign company, then the income tax return reflects only the amount of accrued dividends, and the amount of calculated and withheld tax is given in the calculation of the amounts of income paid to foreign organizations and withheld taxes. The specified calculation is submitted to the Federal Tax Service no later than 28 calendar days from the end of the corresponding reporting period (clause 4 of Article 310 of the Tax Code of the Russian Federation).

The recipient of dividends is an individual (non-resident of the Russian Federation)

According to paragraph 6 of Art. 275 of the Tax Code of the Russian Federation, if an organization recognized in accordance with the Tax Code of the Russian Federation as a tax agent pays income in the form of dividends to an individual - non-resident of the Russian Federation, the tax base of the taxpayer - recipient of dividends for each such payment is determined as the amount of dividends paid and the tax rate established is applied to it clause 3 art. 224 of the Tax Code of the Russian Federation, equal to 15% (clause 6 of Article 275 of the Tax Code of the Russian Federation).

When paying dividends to foreign individuals, the JSC fills out Appendix 2 to the income tax return and Form 6-NDFL.

Personal accounts of JSC shareholders are opened in the register of shareholders
JSC – tax agent for income tax		JSC – tax agent for personal income tax
Dividends paid to a foreign company	Dividends paid to a Russian organization	Dividends were paid to an individual resident of the Russian Federation	Dividends were paid to an individual – a non-resident of the Russian Federation
Represents a calculation of the amounts of income paid		Submits Appendix 2 to the annual income tax return and Form 6-NDFL

The procedure for filling out the income tax return.

Example

The shares of ABC JSC are distributed among shareholders in the following way:

Omega LLC owns 51% of the shares (ownership period is more than 365 days);
Gamma LLC – 7% shares;
foreign company (resident of a country with which the Russian Federation does not have an international treaty on the avoidance of double taxation) – 3%;
municipal formation – 4%;
Sidorov K.K. – citizen of the Russian Federation – 15% of shares.

The listed shareholders have personal accounts opened in the register of shareholders.

In addition, 20% of the shares belong to shareholders whose shares are recorded on the personal account of the depositary - the nominal holder.

On November 3, 2016, it was decided to pay dividends in the amount of RUB 6,000,000 based on the results of work for the nine months of 2016.

On 11/09/2016, the JSC paid dividends to all members of the company in proportion to their share in the authorized capital, and also transferred RUB 1,200,000 to the depositary. (RUB 6,000,000 x 20%) for the payment of dividends to shareholders receiving dividends through the depositary.

The JSC, being a participant in other organizations, itself received dividends from Russian organizations (after withholding the corresponding amounts of tax from them by tax agents under the legislation of the Russian Federation), which were not previously taken into account when determining the tax base for income in the form of dividends: 05.12.2016 – 2,400,000 rub.; 05.15.2015 – 810,000 rub. (In the latter case, there were conditions for the application of clause 1, clause 3, article 284 of the Tax Code of the Russian Federation, therefore dividends were taxed at a rate of 0%.)

In previous reporting periods of 2016, dividends were not distributed, and the amount of income tax on income in the form of dividends was not calculated.

We will determine the amount of dividends due to shareholders and the amount of income tax and personal income tax subject to withholding.

The total amount of dividends to be distributed by the Russian organization in favor of all recipients (corresponds to indicator D1) is equal to 6,000,000 rubles. Including due to shareholders:

Omega LLC – RUB 3,060,000. (RUB 6,000,000 x 51%);
Gamma LLC – 420,000 rubles. (RUB 6,000,000 x 7%);
foreign company – 180,000 rubles. (RUB 6,000,000 x 3%);
municipal formation – 240,000 rubles. (RUB 6,000,000 x 4%);
citizen of the Russian Federation – 900,000 rubles. (RUB 6,000,000 x 15%).

In relation to a foreign company, ABC JSC must calculate and transfer to the budget the amount of tax on income in the form of dividends based on the rate established by paragraphs. 3 p. 3 art. 284 Tax Code of the Russian Federation. The tax amount will be 27,000 rubles. (RUB 180,000 x 15%).

The municipal entity that owns the shares of ABC JSC is not a profit tax payer; therefore, dividends are paid to it in full.

For other shareholders, income tax and personal income tax are calculated as follows.

Coefficient K (the ratio of the amount of dividends subject to distribution in favor of the taxpayer - recipient of dividends to the total amount of dividends subject to distribution by the tax agent) will be:

for Omega LLC – 0.51 (RUB 3,060,000 / RUB 6,000,000);
for Gamma LLC – 0.07 (RUB 420,000 / RUB 6,000,000);
for Sidorov K.K. – 0.15 (900,000 rubles / 6,000,000 rubles).

The amount of dividends received by the organization in the current and previous tax periods is RUB 3,210,000. (2,400,000 + 810,000). The amount of dividends received (excluding those taxed at a 0% rate) is RUB 2,400,000. and corresponds to indicator D2.

The difference between indicators D1 and D2 is 3,600,000 rubles. (6,000,000 - 2,400,000).

Amount of dividends to be calculated:

income tax for LLC Omega is 1,836,000 rubles. (0.51 x RUB 3,600,000); Gamma LLC – 252,000 rubles. (0.07 x RUB 3,600,000);
Personal income tax for Sidorov K.K. – 540,000 rubles. (0.15 x RUB 3,600,000).

Amount of income tax withheld when paying dividends:

Omega LLC amounted to 0 rubles. (RUB 1,836,000 x 0%);
for Gamma LLC – 32,760 rubles. (RUB 252,000 x 13%).

The amount of personal income tax withheld when paying dividends to Sidorov K.K. amounted to 70,200 rubles. (RUB 540,000 x 13%).

The following sections will be completed on your income tax return.

tax agent category – 1 (organization distributing profits);
type of dividends – 1 (interim dividends);
tax (reporting) period (code) – 33 (nine months). The code of the period for which dividends are distributed is reflected here;
reporting year – 2016.

Indicators	Line code	Amount in rubles
The total amount of dividends subject to distribution by a Russian organization in favor of its recipients (D1)
Amount of dividends payable to shareholders (participants) in the current tax period – total*
Including Dividends accrued to income recipients - Russian organizations
Including: Dividends on which taxes are calculated at a rate of 0%
dividends, taxes on which are calculated at a rate of 9%
dividends on which taxes are calculated at a different rate**
dividends distributed in favor of shareholders (participants) who are not taxpayers
Dividends accrued to income recipients - individuals who are tax residents of the Russian Federation
Dividends accrued to recipients of income - foreign organizations***
Dividends transferred to persons other than income recipients
Dividends received by the tax agent himself in previous and current tax periods before the distribution of dividends between shareholders (participants)
Including without taking into account dividends received, the tax on which is calculated at a rate of 0% in accordance with paragraphs. 1 clause 3 art. 284 Tax Code of the Russian Federation (D2)
The amount of dividends distributed in favor of all recipients, reduced by the indicator of line 081 (D1 - D2)
Amount of dividends used to calculate taxes: for Russian organizations (at a tax rate of 9%)**
for Russian organizations (at a tax rate of 0%)
The calculated amount of tax to be paid to the budget
The amount of tax calculated on dividends paid in previous reporting (tax) periods
The amount of tax calculated on dividends paid in the last quarter (month) of the reporting (tax) period

* The amount of accrued dividends subject to payment only to those shareholders in relation to whom the organization acts as a tax agent is RUB 4,800,000. (6,000,000 - 1,200,000). The indicator for line 010 is equal to the sum of the indicators for lines 020, 030, 040, 050 and 060.

** Please note that the current income tax return form did not take into account the change in the tax rate on dividends since 2015 (from 9 to 13%). In this regard, the amounts of dividends on which tax is calculated at a rate of 13% are reflected in lines 023 and 091, respectively (Letter of the Federal Tax Service of Russia dated February 26, 2015 No. GD-4-3/2964@).

Please note that a draft income tax declaration has been published on the website http://regulation.gov.ru/projects#npa=48655, which takes into account the change in rates on lines 022 and 091. Fundamental changes to those sheets of the declaration that reflect The project does not contain calculation of income tax when paying dividends.

*** Line 040 shows the amount of dividends accrued to the foreign company. The tax amount is 27,000 rubles. is not reflected in the corporate income tax return. It will be taken into account when filling out the calculation form on the amounts of income paid to foreign organizations and taxes withheld.

Section B of sheet 03 of the income tax return. For Russian organizations - Omega LLC and Gamma LLC, taxation of which is carried out at tax rates of 0 and 13%, respectively, a breakdown of the paid amounts of dividends (interest) is given for each recipient of income according to the register, indicating the full name of the recipient, INN, KPP , location (address) of the recipient, reflecting the code of the subject of the Russian Federation, full name of the head of the taxpayer organization, contact telephone number, date of transfer of dividends, amount of dividends (without reduction by the amount of withheld tax), amount of tax.

payment deadline in accordance with clause 4 of Art. 287 of the Tax Code of the Russian Federation (no later than the day following the day of payment) – November 10, 2016;
the amount of tax payable and indicated in line 120 of section A of sheet 03 is RUB 32,760.

When dividends are paid partially (in several stages), the amount of tax payable within the specified time frame is reflected on separate lines 040.

Appendix 2 to the income tax return. This appendix provides information on the income of an individual when making payments on securities of Russian issuers.

Appendix 2 is filled out only by JSCs when paying dividends to individuals and only in the declaration for. Information is provided by tax agents for each individual who received income from this tax agent.

Information on the income of an individual for whom a tax agent recalculated personal income tax for previous tax periods in connection with the clarification of his tax obligations is drawn up in the form of a new certificate.

If only certificates are clarified (corrected), then the organization submits to the tax authority the title page and Appendix 2, indicating code 235 in the title page according to the details “at the location (accounting)”.

In the case of submitting updated information, Appendix 2 includes only those certificates of income of individuals for which the update was made.

Line 040. Income code – 1010 “Dividends”.

Line 041. The amount of income (without deductions) according to the specified income code is 900,000 rubles.

Lines 040 and 041 are filled in in all Appendix 2, but lines 042 and 043 are completed only if deductions are applied when calculating personal income tax on dividends. This happens if the JSC itself received dividends.

The amount of dividends used to calculate personal income tax for Sidorov K.K. amounted to 540,000 rubles. This means that the deduction amount is 360,000 rubles. (900,000 - 540,000).

Line 042. Deduction code – 601 “Amount that reduces the tax base for income in the form of dividends.”

Line 043. Amount of tax deductions – 360,000 rubles.

Lines 051 and 052 are not filled in, since in relation to income from equity participation tax deductions provided for in Art. 218 – 221 of the Tax Code of the Russian Federation, do not apply (clause 3 of Article 210 of the Tax Code of the Russian Federation).

Line 010. Tax rate – 13%.

Line 020. Total amount of income (equal to line 041) – 900,000 rubles.

Line 021. The total amount of deductions (equal to line 043) is 360,000 rubles.

Line 022. Tax base – 540,000 rubles. (900,000 - 360,000).

Line 030. The amount of personal income tax calculated from dividends is 70,200 rubles. (RUB 540,000 x 13%).

Federal Law of December 26, 1995 No. 208-FZ “On Joint Stock Companies”.

All shareholders of any organization that receives income are entitled to receive dividends. Usually payments are made in financial form, and according to the norms of the current law, on the income of individuals. persons are taxed. Tax collection is carried out in accordance with the established procedure; this will require some documents.

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What it is

Dividends are payments made by legal entities. a person - the issuer of corporate rights or investments in favor of the owner of corporate rights, investment documents and other securities that certify the investor’s ownership of a part in the issuer’s property, in connection with the division of a part of his income, calculated according to accounting rules. accounting.

To put it simply, a dividend is the net income of a joint stock company per share based on the results of the current year, distributed among shareholders in proportion to the number of shares of the corresponding categories and types they have.

Dividends are also considered payments made by a unitary, government, commercial or communal organization in favor of the state or local government in connection with the distribution of a share of the income of such an organization.

Kinds

Dividends paid by shareholders can be divided into different types, depending on the classifications used.

Types of dividends

Classification	Kinds
Share category	· By privileged. · Simple. Ordinary shares indicate the participation of shareholders in the company and provide voting rights. They also allow shareholders to receive dividends and a share of the property of the company upon its liquidation. The owners of preferred shares receive the profit of the company's shareholders. When a company of shareholders is eliminated, the owners of the shares acquire rights in relation to the owners of ordinary shares, according to the part determined by the price of the shares.
Payout time	· Quarterly. · Semi-annual. · Annual.
Payment method	· Financial. · Paid by property
Payment amount	· Absolute. · Partial.

Dividends for tax purposes are recognized

Institutions, concepts and terms of civil, family and other areas of law of the Russian Federation, which are used in the Tax Code of Russia, are used in the meaning in which they are used in these areas of law, unless otherwise provided by the Code.

Therefore, based on clause 1 of Art. 11 of the Tax Code of Russia, it is this definition that is used when deciding whether or not to classify payments made as dividends for the purpose of taxation.

For tax purposes, a dividend is any payment that satisfies two main conditions:

Payment must be made in proportion to the share of the founders in the statutory treasury of the company.
The source of payment must be income that remains after taxes.

According to the hidden list, which is given in paragraph 2 of Art. 43 of the Tax Code of the Russian Federation are not considered dividends:

Payments to the shareholder of a liquidated company in financial or in kind form, which are not more than the contribution of this shareholder to the authorized treasury of the organization.
Payment to shareholders of a company in the form of transfer of shares of the same organization into ownership.
Payments to a non-profit company for the implementation of its main statutory work, made by business entities whose statutory treasury consists of contributions from the non-profit enterprise.

Video: Advance tax payments

For an individual

Phys. persons who are not registered as an individual entrepreneur should not report participation in Russian and foreign companies to the tax service at their place of residence. This means that the purchase of shares or a part in the authorized capital of other physical organizations. persons do not notify the tax service.

If an individual receives dividends in Russia from Russian legal entities, tax is withheld from them by the paying company, which is a tax agent. The personal income tax rate will be used depending on the tax status of the individual. faces.

Individuals - tax residents of Russia are citizens of the Russian Federation, foreign citizens and persons who are on the territory of the Russian Federation for at least 183 days in a calendar year (Article 11 of the Tax Code of Russia). Any profit for individuals persons who are not tax residents of the Russian Federation, including profits in the form of dividends, are subject to personal income tax. persons at a rate of 30 percent.

For a legal entity

Payments in the form of legal dividends. persons from Russian and foreign companies are taxed on income at a reduced tax rate:

9 percent on dividends purchased by Russian companies.
15 percent on dividends received by foreign companies.

In the list of situations, profits in the form of dividends from Russian companies are subject to taxation at a rate of 0 percent.

What is the tax on dividends in 2018?

Many people are interested in: what taxes are dividends subject to in 2018? Until 2015, if a citizen received income, then income tax on dividends to individuals. persons were considered at a rate of 9 percent.

Now the rate is 13%. The amount of mandatory tax is withdrawn by the company that pays dividends.

Since 2015, the rate has been equal to the salary. Although income tax is not imposed on investments in insurance funds, as it is outside the scope of labor legislation.

Rate under simplified tax system

The procedure for paying dividends to an LLC participant using the simplified tax system – individual. face:

If physical resident person - at a rate of 9 percent of the amount of accrued dividends.
If physical non-resident person - at a rate of 15 percent of the amount of accrued dividends.

Tax resident - individual. a person who stays in Russia for at least 183 calendar days over a 12-month period.

The sequence of payment of dividends to a participant is a legal entity. face.

At a rate of 0%, received by Russian companies in the form of dividends, provided that at the time of making the decision to pay dividends, the company receiving the dividends owns at least half of the contribution to the authorized capital throughout the year.
At a rate of 9 percent - on profits acquired in the form of dividends from Russian and foreign companies by Russian enterprises, unless a 0% rate is applied to them.
At a rate of 15% - on profits received in the form of dividends from Russian companies by foreign organizations.

Payments

In order for a shareholder to expect to receive dividends, the organization must have net income. In addition, the meeting of shareholders must officially decide to use the income, or a share of it, to pay dividends.

During a crisis or in the presence of investment projects, such a decision may not be made.

Frequency and order

First, the organization’s Board of Directors prepares to propose to shareholders to pay dividends and begins to create a register of who should be paid and how much. Shareholders then approve the proposal at the annual meeting.

No earlier than 10 days after this and no later than 20 days after this, the register ceases to be formed, and the time for closing comes. According to Russian legislation, those who were included in it no later than 2 days before the closing time can count on dividends.

It is allowed to make a decision to pay dividends once at a time:

To the quarter.
Half year.

Quarterly and semi-annual divisions will be intermediate. Payment of these dividends is also assessed.

If, based on the results of the tax time (year), it turns out that dividends on it can be distributed in a smaller amount than has already been made, this will entail the inclusion of excess payments to ordinary profits and the need to additionally charge insurance contributions on them to funds that do not include dividends .

Legal a person does not necessarily have to make a decision regarding the payment of profits. There may also be a decision not to distribute income, usually made at the end of the year.

Restrictions

In order to distribute dividends, profit alone is not enough. There are restrictions common to the two forms:

The authorized capital must be paid in full.
Net assets must be greater than the authorized capital even after payment of dividends.
Bankruptcy should not arise as a result of payment of dividends.

The main limitation for an LLC: the decision on payment is not made until the real price of the capital share is paid to the retiring participant.

Deadlines

The time for issuing dividends in a joint-stock company is counted from the period for which shareholders are determined and is equal to no more than (clause 6 of Article 42 of Law No. 208-FZ):

10 work days for payment to nominal owners and trust managers.
25 workers days to pay other shareholders.

For an LLC, the time for issuing dividends is limited to 60 days from the date of the decision. Specific times within this period may be established by the charter or meeting of participants.

Causes and consequences of non-payment

The laws provide the same sequence for cases of non-payment of dividends at the appointed time.

They may be required by the participant for three years (or five years, if specified in the charter) from the period:

Making a decision on payment to the JSC.
End of 60 days in LLC (law number 14 Federal Law).

LLC dividends: calculation, taxation and payment to individuals

Summing up the results of the year, organizations prepare annual reports. If a profit is made during the tax period, it can be used to pay dividends to the Company's participants. In this article we will look at how to calculate dividends and personal income tax on them, and what documents and transactions to reflect these transactions.

When creating an LLC, the founders make contributions to the authorized capital and receive the right to receive a portion of the Company’s income according to their share. In the process of carrying out activities in the LLC, new participants may appear, who also have the right to a portion of the profits. Payment of income to the Company's participants in proportion to their shares in the authorized capital is made in the form of dividends (Clause 1 of Article of the Tax Code of the Russian Federation).

According to the Tax Code, the profit remaining after taxation is used to pay dividends. Profits can be distributed quarterly, once every six months or once a year (Article 28 of the Federal Law “On Limited Liability Companies” dated 02/08/1998 No. 14-FZ). The timing and procedure for paying dividends are prescribed in the charter of the LLC. In practice, it is more common to pay dividends at the end of the year.

There are a number of cases when an organization does not have the right to pay income to the founders. All exceptions are specified in Art. 29 of the Federal Law of 02/08/1998 No. 14-FZ.

The founders of an LLC can include both legal entities and individuals. Next we will talk about settlements with individual participants.

Profit distribution decision

At the general meeting of LLC participants, a decision is made to allocate retained earnings or part of it to pay dividends. Dividends can be paid both from the profit of the reporting year and from the profit of previous years. The results of the meeting are recorded in the minutes of the general meeting of participants (clause 6 of article 37

If the Company consists of one participant (sole founder), the decision to pay dividends is drawn up in any form (Article 39 of Federal Law No. 14-FZ).

Each participant in the company receives dividends according to their share in the authorized capital.

The protocol (decision) on the payment of dividends should indicate:

for what period is profit distributed (last year, quarter, etc.);
the amount of profit to be distributed;
share of each participant (in% and rubles);
timing of dividend payments;
form of payment of dividends (money or property).

Participants can also indicate other clarifying information in the protocol. A detailed calculation procedure will help avoid controversial situations in the future.

Dividend calculation

Let's look at an example. Romashka LLC includes 3 founders. Shares among participants are distributed as follows:

Ivanov I.I. (organization employee) - 50%;

Sidorova A.A. (employee of the organization) - 22%;

Nosova E.E. (not an employee of the organization) - 28%.

Based on the results of the general meeting of founders, it was decided to pay dividends to all members of the Company from net profit, which amounts to 150,000 rubles.

Ivanov I.I. will receive dividends in the amount of 75,000 rubles (150,000 x 50%). Sidorova A.A. will receive dividends in the amount of 33,000 rubles (150,000 x 22%), and Nosova E.E. — 42,000 rubles (150,000 x 28%).

The accrual of dividends in accounting is reflected in the debit of account 84 “Retained earnings” and in the credit of accounts 70 (for employees of the Company) or 75 (for individuals who are not employees of the Company). Postings must be made on the day the decision to pay dividends is made (signing the protocol).

The accountant of Romashka LLC must make the following entries:

Debit 84 Credit 70 75 000 - dividends accrued to Ivanov I.I.;
Debit 84 Credit 70 33,000 - dividends accrued to Sidorova A.A.;
Debit 84 Credit 75 42,000 - dividends accrued to Nosova E.E.

Taxation

Organizations that pay dividends are recognized as tax agents. The responsibilities of tax agents include complete and timely calculation, withholding and transfer of taxes (Clause 3 of Article of the Tax Code of the Russian Federation).

If an organization pays dividends to a legal entity, income tax must be calculated and the appropriate declaration must be submitted. When dividends are paid to individuals, there is no obligation to pay income tax. In this case, the Company must charge and withhold personal income tax from the participant’s income.

For resident individuals, the personal income tax rate on dividends is 13%; before 2015, the rate was 9% (Article of the Tax Code of the Russian Federation). Income in the form of dividends paid to individuals - non-residents of the Russian Federation, is taxed at a rate of 15%.

All income generated in favor of individuals is reflected in the 2-NDFL certificate. Since 2016, the tax withheld from dividends is also reflected in the calculation of 6-NDFL.

The Company should not show the amount of dividends paid to individuals as part of the income tax return (letter of the Ministry of Finance of the Russian Federation dated October 19, 2015 No. 03-03-06/1/59890).

Personal income tax on dividends must be transferred no later than the day of their actual payment (clause 6 of Art. Tax Code of the Russian Federation).