Complex issues of taxation of dividends (Foevtsov S.).

1. A dividend is any income received by a shareholder (participant) from an organization in the distribution of profit remaining after taxation (including in the form of interest on preferred shares) on shares (shares) owned by a shareholder (participant) in proportion to the shares of shareholders (participants) in authorized (share) capital of this organization. Dividends also include any income received from sources outside the Russian Federation, related to dividends in accordance with the laws of foreign states. 2. The following shall not be recognized as dividends: 1) payments upon liquidation of an organization to a shareholder (participant) of this organization in cash or in kind, not exceeding the contribution of this shareholder (participant) to the authorized (share) capital of the organization; 2) payments to shareholders (participants) of the organization in the form of the transfer of shares of the same organization into ownership; 3) payments to a non-profit organization for the implementation of its main statutory activities (not related to entrepreneurial activities) made by business companies, the authorized capital of which consists entirely of the contributions of this non-profit organization. 3. Any pre-declared (established) income, including in the form of a discount, received on a debt obligation of any type (regardless of the method of its registration) is recognized as interest. In this case, interest is recognized, in particular, income received from cash deposits and debt obligations.

Legal advice under Art. 43 Tax Code of the Russian Federation

Nikita Lobok

In 2015, it became possible to issue Dividends to the sole founder. However, there are not many funds in the account. We want to give out part of the dividend mass in money from the account by transferring it to the director’s card with the payment of personal income tax of 13 percent, and give out the other part in property by the Car. The car was bought by LLC for 300.000 and will be valued as dividends for the same amount. Paying 13 percent of personal income tax or VAT arises, although where does it come from. amounts are equal. And what to do, how to draw up a contract for the sale of a car for the Director?

Raisa Zhuravleva

I am the director of LLC on the simplified tax system (income) and I am the only founder. At the end of the year after 60 days. intends to withdraw dividends from net income. What taxes and at what rate, to whom should I pay

• Question answered by phone

• • Lawyer's response:

    To determine the discount amount on a promissory note for the reporting month, you must use the following formula: Discount amount for the reporting month = Nominal value of the promissory note – Cost at which the promissory note was transferred to the counterparty: Number of calendar days remaining until the expiration of the bill circulation period × Number of calendar days of the reporting month, during which the bill was in circulation. This calculation procedure follows from paragraph 8 of PBU 15/2008, paragraph 3 of article 43 and paragraph 4. The number of calendar days remaining until the end of the circulation period is determined starting from the day following the day the bill was drawn up, but not earlier than it was transferred to the counterparty, until the day when its circulation period ends (Chapter V and Article 77 of the Regulation approved by the resolution Central Executive Committee of the USSR and SNK of the USSR dated August 7, 1937 No. 104/1341

Igor Kitaygorodsky

The Bank does not pay the interest specified in the Agreement. The rate of 11% per annum is prescribed in the Agreement for a currency deposit on paper with a seal and signatures of the parties. The bank refuses to pay interest at this rate, because the bank's program indicates a rate of 8% The contract has come to an end (365 days) Naturally, I believe that the contract is executed properly and 11% should be paid. Please clarify which side is the truth on?

• Lawyer's response:

  I would understand your Bank if, according to articles 43, 208 and 214.2 of the Tax Code of Russia, the Bank would be obliged to withhold income tax from you, that is, it would become your tax agent. But in your case, the Bank is not a tax agent, and the obligation to declare income received from a deposit in a currency exceeding 9% per annum lies with you. That is, income of 2% of the deposit must be declared by you personally and income tax has to be paid on them. The situation is clearly not in favor of the Bank. And for percentages, I recommend finding the Determination of the Investigative Committee of the Supreme Court of Russia dated January 27, 1998. "Under bank deposit agreements concluded with citizens, banks are not entitled, from March 1, 1996, to reduce the amount of interest on deposits even in those cases where the condition for the bank's unilateral reduction in the amount of interest is included in the bank's agreement with the citizen-depositor" (Extract) ( The text of the definition was published in the Bulletin of the Supreme Court of the Russian Federation, 1998, N 6, p. No. 4-P "In the case of checking the constitutionality of the provision of the second part of Article 29 of the Federal Law of February 3, 1996 "On Banks and Banking Activities" in connection with complaints from citizens O. Yu. Lazarenko" (The text of the resolution was published in the newspaper "Financial Russia" dated March 4-10, 1999 N 8, in the "Rossiyskaya Gazeta" dated March 3, 1999 N 40, in the journal "Regulatory acts for an accountant" dated March 4, 1999 No. 5, in the Collection of Legislation of the Russian Federation dated March 8, 1999 No. 10 article 1254, in the journal "Normative acts for an accountant" dated March 25, 1999 No. 7, in the "Bulletin of the Constitutional Court of the Russian Federation", 1999 , N 3)

Alexandra Timofeeva

Is it true that dividends are paid only according to the results of the year? Is it true that dividends are paid only according to the results of the year? How can you officially withdraw a certain part of the profit in the middle of the year with the payment of 9%? Is it possible to prescribe (where and how) that dividends are paid, for example, once a quarter? Thanks in advance for your reply.

• Lawyer's response:

  No, now dividends can be paid on the basis of accounting data from net profit for the quarter. This should be spelled out in the Articles of Association of the company. After the financial results for the quarter become known, the participants decide on the payment of dividends, withhold and transfer 9% of personal income tax from dividends to the budget and pay dividends to the participants. Article 28. Distribution of the company's profit among the company's participants 1. The company has the right to make a decision on the distribution of its net profit among the company's participants quarterly, once every six months or once a year. The decision to determine the part of the company's profit to be distributed among the company's participants is made by the general meeting of the company's participants. 2. Part of the company's profit intended for distribution among its participants is distributed in proportion to their shares in the authorized capital of the company.

Galina Sorokina

as naz>Earnings from owning a share:...

• Dividends.

Vasily Pontryagin

prompt urgently! I lose my driver's license for the second time, they require me to pay a fine of 500 rubles. prompt urgently! I lose my driver’s license for the second time, they demand a fine of 500 rubles from me, they refer to new rates, I managed in the past with a trifle ... does anyone know where to look at these rates ???? thanks ..

• Lawyer's response:

  This is not a PENALTY, this is a STATE DUTY, its size is not regulated by the Code of Administrative Offenses of the Russian Federation, but by Art. 333.33 of the Tax Code of the Russian Federation - 43) for the issuance of a national driver's license, a certificate of a tractor driver (tractor driver), including in exchange for a lost or worn out one: made from consumables on a paper basis - 400 rubles; made from plastic-based consumables - 800 rubles; 44) for the issuance of an international driver's license, including in exchange for a lost or worn-out one - 1,000 rubles; 45) for the issuance of a temporary permit for the right to drive vehicles, including in exchange for a lost or worn-out one - 500 rubles; ----------------------Thus, 500 rub. is the state duty for issuing a TEMPORARY PERMIT. for the issuance of rights you will have to pay another 400 or 800 rubles, depending on whether paper or plastic

Stanislav Danilychev

Tell me, do the founders of a legal entity pay tax on the income of an individual?

• Of course, they pay if they receive income.

Oksana Shcherbakova

Can they be fired for not wanting to let them in for a session (a second higher education of their own free will). When I was hired (January 11, 2011), I already entered the second higher education (specialty economist-manager) and even unlearned one session. The employer was aware of this. During the session from February 19 to March 9, no one raised their objections. May 21, I again leave for a session on May 26. I am given a condition: either study or work. I don't want to quit my studies. The work is also such that in my small town you will not find more

• Lawyer's response:

  If an employee receives a second higher education on his own, there are no agreements regarding the provision of guarantees and compensations in connection with training between the employee and the employer, and the employer did not send him to study, then provide the employee with guarantees and compensations provided for in Art. 173 of the Labor Code of the Russian Federation, the employer is not obliged. As you know, unpaid leave can be granted to an employee upon his written application for family reasons, as well as for other good reasons. Passing exams for obtaining a second higher education, in our opinion, is a good reason and may be the basis for an employee to apply to an employer with an application for the specified type of leave. The employer, in turn, has the right to decide whether to grant him such leave or not. The answer was prepared by: Expert of the Legal Consulting Service GARANT Karasevich Lyubov But they can be fired if the employer does not provide leave, already absence from work even for the duration of the session can be the reason for dismissal for absenteeism

Elena Konovalova

Is income recognized on interest-bearing bills after they are redeemed?

• Lawyer's response:

  Promissory notes of third parties may be received by the organization from the counterparty, in particular: - under a sale and purchase agreement; - in payment or provision of goods (works, services); - free of charge; - as a contribution to the authorized capital. Depending on the method of obtaining a bill of exchange, accounting and taxation of the operation upon its receipt will be different. In any case, confirm the fact of receipt of the bill and the date of the operation with a primary document drawn up in any form; there is no unified form for this (clauses 1 and 4 of article 9 of the Law of November 21, 1996 No. 129-FZ). For example, this may be an act of acceptance and transfer of bills, providing for all the required details in accordance with paragraph 2 of Article 9 of the Law of November 21, 1996 No. 129-FZ. A bill received from a counterparty can bring additional income. For accounting and tax purposes, it must be calculated and taken into account. This follows from Articles 5 and 77 of the Regulation approved by the Decree of the Central Executive Committee of the USSR and the Council of People's Commissars of the USSR dated August 7, 1937 No. 104/1341, paragraph 22 PBU 19/02, paragraph 7 PBU 9/99, paragraph 11 PBU 10/99, paragraph 3 article 43 and paragraph 4 of article 328 of the Tax Code of the Russian Federation. The calculation differs depending on the form in which additional income is provided for on the bill: - interest; - discount. The procedure for accounting for interest on a promissory note does not depend on which promissory note the interest is reflected on (a third party's promissory note or the counterparty's own promissory note) and how it was received (to secure payment, under a sale and purchase agreement, etc.). Include the interest on the promissory note on a monthly basis in other income. Take into account the amount of interest on account 76, to which open the sub-account "Interest on bills received": Debit 76 sub-account "Interest on bills received" Credit 91-1 - interest on the bill is accrued. Reflect the receipt of money in the payment of interest as follows: Debit 50 (51) Credit 76 sub-account "Interest on bills received" - interest on the bill received. This follows from the Instructions for the chart of accounts (accounts 91, 76) and paragraphs 7 and 16 of PBU 9/99. When calculating income tax, include interest (discount) on a bill of exchange in non-operating income (clause 6, article 250 of the Tax Code of the Russian Federation). If an organization calculates income tax on an accrual basis, take into account the amount of interest (discount) on a bill of exchange in income every month in the amount attributable to it (clause 6 of article 271 of the Tax Code of the Russian Federation). When repaying a promissory note, do not include the interest (discount) received from the debtor, from which the organization previously paid income tax, in income if their amounts have already been taken into account in taxation (paragraph 3 art. 248 and paragraph 2 of Art. 280 of the Tax Code of the Russian Federation).

Maria Grigorieva

Profit.. Do I understand correctly? Dividends are part of the profit divided between the founders of the LLC with a deduction of 9% of personal income tax. If there is only one founder, then these are no longer dividends, but profit. 9% personal income tax is also withheld from profits? So?

• Lawyer's response:

  a dividend is a part of the net profit distributed by the founders in accordance with the size of their shares and paid to them in money or property. Based on the provisions of paragraph 1 of Article 43 of the Tax Code of the Russian Federation, any income received by the founder from the organization during the distribution of profit remaining after tax, according to his shares in the authorized capital of this organization. The distribution should be made in proportion to the size of the specified shares. Each organization has its own individual characteristics, and therefore the dividend policy of a single company will differ from the policy of its neighbors. A dividend policy is a set of rules in accordance with which each company solves for itself the problem of distributing net profit received as a result of its economic activity. The essence the development of such a policy is to find the optimal proportions between the part of the profit that can be paid to the founders and the part that should be invested in business development.

Boris Kusekeyev

Question for a personal property tax lawyer. The Law of the Russian Federation No. 2003-1 of December 9, 1991 states that the participants in the liquidation of the accident at the Chernobyl nuclear power plant are exempt from paying property tax (in my case, an apartment). But suddenly, in August, a notice arrives for the payment of this for 2008. I paid, but just in case, I called the local department of the Federal Tax Service and they said that the benefit was canceled. A week ago, a demand came to pay the debt for 2007. I paid (received retroactively), went to them to find out who canceled the benefit and why. They answer - the order of the Ministry of Finance of December 29, 2006 (I don’t remember the number) came to abolish the benefits of my category and the participants in the hostilities in the Chechen Republic. Only pensioners and disabled Chernobyl victims were not touched. He asked to show it to me - they showed me some kind of newspaper clipping. I tried to find on the Internet at least some mention of an order, addition or amendment to the Law - it's useless! Tell me - are they fooling our brother? If not, help me find this mysterious document on the Internet. Thank you in advance.

• Lawyer's response:

  MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION LETTER dated December 29, 2006 N 03-06-01-05 / 18 The Department of Tax and Customs Tariff Policy considered the letter on the tax on property of individuals and reports the following. According to paragraph 6 of paragraph 1 of Article 4 of the Law of the Russian Federation of December 9 1991 N 2003-1 "On taxes on property of individuals" persons receiving benefits in accordance with the Law of the RSFSR "On the social protection of citizens exposed to radiation due to the Chernobyl nuclear power plant" are exempted from paying taxes on property of individuals, as well as persons specified in articles 2, 3, 5, 6 of the Law of the Russian Federation "On the social protection of citizens exposed to radiation as a result of the accident in 1957 at the Mayak production association and the discharge of radioactive waste into the Techa River." Please note that paragraph 10 article 14, paragraph 15 of article 17, paragraphs 12 and 13 of article 18, article 43 and article 44 of the Law of the RSFSR of May 15, 1991 N 1244-1 "On social protection those citizens exposed to radiation as a result of the disaster at the Chernobyl nuclear power plant "(hereinafter referred to as Law of the RSFSR N 1244-1), as amended on May 15, 1991, tax benefits were established in the form of exemption from paying various types of taxes for various categories of citizens. At the same time, in connection with the adoption of Federal Law No. 122-FZ of August 22, 2004 "On Amending the Legislative Acts of the Russian Federation and Recognizing Some Legislative Acts of the Russian Federation as Invalid in Connection with the Adoption of Federal Laws" On Introducing Amendments and Additions to The Federal Law "On the General Principles of Organization of Legislative (Representative) and Executive Bodies of State Power of the Subjects of the Russian Federation" and "On the General Principles of Organization of Local Self-Government in the Russian Federation" (hereinafter - Federal Law N 122-FZ) were amended to the above articles and excluded tax benefits. In accordance with the Law of the RSFSR N 1244-1 (as amended Federal Law N 122-FZ), this category of citizens is provided with compensation for harm and measures of social support, the financing of which is carried out at the expense of the federal budget. According to the Department, compensation for harm and measures of social support established by Federal Law N 122-FZ are not tax benefits In view of the foregoing, we believe that at the present time there are no legal grounds for granting tax benefits for the property tax of individuals of this category of citizens at the federal level. At the same time, tax incentives for the tax on property of individuals to citizens exposed to radiation due to the disaster at the Chernobyl nuclear power plant can be established by the decision of the representative bodies of the municipality.Director of the Department

Diana Nikiforova

how long a person is considered missing and how to prove it

• Lawyer's response:

  oh, I mixed up the pancake, the first answer was confusing))) Article 42. Recognition of a citizen as missing the day of receipt of the latest information about the missing person, the beginning of the calculation of the period for recognizing the missing person is considered the first day of the month following the one in which the last information about the missing person was received, and if it is impossible to establish this month, January 1 of the next year. in Ukraine, for example, in the order of a separate legal proceeding ... probably it’s the same with you

Valentin Dubnyakov



Services of investment companies "INVESTMENT FROM SHARES" Dividends + interest! What is it.

Galina Fomina

Return on capital, directly proportional to net profit is:. - dividend - interest - difference - capitalized income

• Dividend. Usually dividends are paid as a percentage of profits (for example, 50% of profits), so the larger the profit, the greater (in direct proportion) the dividends.

Stepan Sharshavy

Does the tax deduction apply to the 13% tax on dividends from an LLC when acquiring a land plot?

• hammer everything into ONE personal income tax-3 and look at the personal income tax from dividends is not 13%, but 9%. . Receiving a deduction is possible only when acquiring a land plot together with a residential building or after building a residential building on the site and obtaining a certificate of right ...

Karina Danilova

What kind of tax is taken from shareholders on dividends. And what is the percentage?

• Bogdan Tolstov

  Loyalty in our time is unprofitable to store? No interest? No dividends? Slow goods, in short? Or is it?

  • Tatyana, you are wrong again! Loyalty is a super-selling product, it is in great demand! despite the demonstration of the opposite. Only with fidelity, as with a girl’s honor, once she stumbled and there is no more faith. .

Polina Orlova

Dividends on stocks and interest on bonds refer to:...

Gennady Primakov

How are dividends different from interest?

• Dividends are paid at the discretion of the board of directors of the company, that is, their size may be different. They may also not be paid at all. :-) The payment of interest is fixed, constant for a certain period, and occurs before the payment of dividends.

Nadezhda Volkova

what is a dividend?

• Profit. Interest on something you have invested in (eg stocks). In other words, navar ...)))

Nikita Tyablov

What is the order in which the issuer pays interest and dividends on its own securities?

• Bonds, preferred shares, common shares.

Georgy Tyapkin

what is the approximate percentage of dividends per year paid out of the money invested in shares. Gazprom for example?

• Lawyer's response:

  Dividends on stocks are usually quite low. In Russia, it is generally difficult to find stocks that consistently pay high dividends. The average level of dividend payments is about 2% per year of the share price. sometimes there are dividends up to 10%, but this is rather an exception, and this is not repeated from year to year. The main income of the shareholder is the change in market value. And this is not only a Russian phenomenon, but also an American and European one. To receive income in America or Europe from the market value is much more profitable from a tax point of view than to receive dividends. From the point of view of the company, it is also more profitable to achieve an increase in the value of a share than to pay dividends (they are paid from net profit, which, in fact, leads to double taxation of the company's owners). Paranich Andriy FinStart

Andrey Khudozhilov

Tell me please. What are the similarities and differences between dividends and interest.

• Lawyer's response:

  A dividend is any income received by a shareholder (member) from an organization in the distribution of profit remaining after taxation (including in the form of interest on preferred shares) on the shares (shares) owned by the shareholder (member) in proportion to the shares of shareholders (members) in the charter ( share) capital of this organization. Any pre-declared (established) income, including in the form of a discount, received on a debt obligation of any type (regardless of the method of its execution) is recognized as interest. In this case, interest is recognized, in particular, income received from cash deposits and debt obligations.

Diana Dorofeeva

The nominal value of shares is 100 rubles, bonds are 200 rubles. The dividend per share is 6 rubles, and the interest on a bond is 10 rubles. The nominal value of shares is 100 rubles. , bonds - 200 rubles. Dividend per share - 6 rubles. , and the interest on the bond is 10 rubles. Rate of interest - 4. Determine the price of stocks and bonds. What is the difference between stocks and bonds?

• A bond is a security with a fixed maturity date; A stock is a security that represents ownership of a part of a firm that can rise and fall.

Egor Kamchadalov

percentage dividends paid by banks in ukraine

• Ukrainian National Bank(Official Site!) You will find the answer there!!

Lydia Kalinina

How many shares the company should invest in production and how much to pay dividends (as a percentage) and why. lie

• Everything is decided by the meeting of shareholders. They can direct all profits to pay dividends, or they can allocate all profits to the development of production.

Vadim Bosov

How often can shareholders receive dividends from the activities of the LLC, and what percentage of the profit can be received as much as possible? Are these dividends taxable?

• Lawyer's response:

  Dividends can be accrued and paid on the basis of accounting data on a quarterly basis, only this period must be specified in the Charter. The payment procedure is such that a decision is made by the participants, dividends are accrued, personal income tax is withheld at 9% and dividends are transferred to the cards or from the cash desk of the LLC to the participants. Until April 1, the amount of dividends accrued and withheld, and from 2011 and transferred personal income tax, information is submitted to the tax authority. And the amount of dividends from net profit is distributed by the founders, they can distribute all net profit, or they can create reserve capital.

Stanislav Shivov

what do we get if we divide the dividends by the loan interest???

• I think it's pointless

Alina Blinova

Are there any shares of leading Russian companies that have a good percentage of annual dividends?. I want to buy shares, but not with the aim of reselling them in 3 years, but simply to receive dividends. Which leading Russian companies have good dividends? We need to cover the inflation rate. Those. percent 8-10 per annum at least. Although you can also resell later))

• Lawyer's response:

  Quote from one site: The dividend yield of Russian first-tier stocks rarely exceeds 5% (the average market value is less than 2%). But, if you search, you can find issuers in the second tier even with a yield of more than 15%. Another quote: “It is worth paying attention to the preferred shares of Surgunetfegaz, which have high liquidity, and at the same time they are expected to yield 7% or 1.33 rubles per share,” recommends Dmitry Kumanovsky, head of the analytical department of LenSpetsStroy Investment Company. – For ordinary shares of Dorogobuzh, a yield of 14% is expected, and for preferred shares, 19% in the amount of 2.85 rubles. "and here is an interesting plate with dividends www. bn. ru/articles/2010/03/17/58898. html

A limited liability company is a commercial structure created for profit. LLC participants can receive their part of the income from the business only after making a decision on the distribution of profits and withholding tax. What is the tax for 2019? The tax rate on dividends in 2019 depends on which category the participant belongs to (individual or legal entity), and on several other important criteria, which we will consider further.

Tax on dividends for individuals in 2019

The taxation of dividends of participants - individuals depends on their status: whether they are recognized as residents of the Russian Federation at the time of payment of income. in 2019 is:

• 13% for resident individuals;
• 15% for non-resident individuals.

The status of a Russian resident depends on how many calendar days during the last 12 months the participant has actually been in Russia. If there are at least 183 such days (not necessarily in a row), then the citizen is recognized as a resident. For him, the tax paid on dividends for individuals in 2019 will be charged at a rate of 13%. Periods spent abroad for valid reasons, such as treatment and education, are not taken into account (Article 207 of the Tax Code of the Russian Federation).

Citizenship does not affect the status of a resident of the Russian Federation, so a foreign founder can also be a foreign founder if he has actually been in Russia for most of the last 12 months.

The company itself is obliged to withhold personal income tax from dividends in 2019 for transfer to the budget. For individuals receiving business income, the company is a tax agent. The founder is paid dividends after taxation, so he does not need to independently calculate and transfer personal income tax.

However, if dividends are not transferred in cash (fixed assets, goods, other property), then the situation changes. The tax agent cannot withhold the amount of tax for transfer, because the funds, as such, are not paid to the participant. In this case, the LLC is obliged to inform the inspection about the impossibility of withholding personal income tax.

Now all obligations to pay personal income tax are transferred to the participant himself, who received property dividends. To do this, at the end of the year, you must submit a declaration to the IFTS in the form of 3-NDFL and pay the tax yourself.

Additional difficulties in paying the founder of non-monetary income are related to the fact that the tax authorities consider such a transfer of property to be a sale, because in this case there is a change of ownership. And when selling property, its value should be taxed, depending on the taxation system on which the company operates:

• VAT and income tax (for OSNO);
• single tax (for simplified tax system).

If the legal entity works for UTII, then the transaction for the transfer of property to the founder should be taxed under the general or simplified regime (if the company combines the UTII and STS regimes).

It turns out a really absurd situation when the property transferred as dividends is taxed twice:

• personal income tax paid by the founder;
• tax on "sales" in accordance with the regime that the IFTS obliges the company to pay.

In some cases, the courts take the side of the LLC, recognizing that there are no signs of the sale of property, but there are also opposite court decisions. If you are not ready to argue with the tax authorities in court, then we do not recommend using this method. It is possible that sometime the Tax Code of the Russian Federation will be amended accordingly, but so far the payment of dividends in property threatens with additional taxation.

Tax on dividends for legal entities in 2019

A participant in a limited liability company can be not only an individual, but also a legal entity (Russian or foreign company). Taxation of dividends paid by legal entities in 2019 is carried out in accordance with the standards established by Article 284 of the Tax Code of the Russian Federation.

As you can see, if a Russian organization has at least 50% in the authorized capital of another Russian company, then no income tax is levied on dividends received (zero rate). In order to confirm this benefit, a participant-legal entity must submit to the inspection documents confirming the right to a share in the capital of the organization paying income.

Such documents can be:

• contract of sale or exchange;
• separation, spin-off or transformation decisions;
• court decisions;
• founding agreement;
• transfer deeds, etc.

Income tax on dividends in 2019 is also established for legal entities that operate under special regimes (STS, ESHN, UTII). In relation to the income they receive from their activities, such legal entities do not pay income tax. However, exceptions are made for income received from participation in other organizations:

• for firms on the simplified tax system, the provisions of paragraph 2 of article 346.11 of the Tax Code of the Russian Federation apply;
• for firms on the ESHN, the norms of paragraph 3 of Article 346.1 of the Tax Code of the Russian Federation apply.

These articles explicitly state that the special tax regime does not apply to profits derived from participation in other enterprises. As for companies on UTII, although there is no such explicit clause, the exemption from income tax applies only to income received from the types of activities specified in Article 346.26 of the Tax Code of the Russian Federation.

Thus, the tax on dividends of a legal entity in 2019 is paid in the form of income tax (at the rates indicated in the table), even if, in general, a company under a special regime is exempt from paying this tax.

As in the case of an individual participant, the tax agent obliged to withhold and transfer income tax is the organization that paid the dividends. The tax payment deadline is no later than the day following the day of payment (Article 287 of the Tax Code of the Russian Federation).

Calculation formula

Finishing the consideration of the question of what taxes dividends are subject to in 2019, we will give the calculation formula from Article 275 of the Tax Code of the Russian Federation. You need to know about it if dividends are paid by a company that itself has received profit from participation in another organization.

H \u003d K x Sn x (D1 - D2)

• H - the amount of tax to be withheld;
• K - the ratio of the amount of dividends to be distributed in favor of their recipient to the total amount of distributed profit;
• Сн - tax rate;
• D1 - the total amount of dividends distributed in favor of all recipients;
• D2 - the total amount of dividends received by the organization itself in the current and previous reporting (tax) periods, if they were not taken into account earlier when calculating income.

At the same time, indicator D2 does not include dividends, to which a zero income tax rate is applied.

This formula must be applied when calculating taxes on dividends in 2019, which are paid to Russian legal entities and individuals-residents of the Russian Federation. For other categories of LLC participants, the tax is calculated according to the rules of paragraph 6 of Article 275 of the Tax Code.

Accordingly, write-offs from the current account or cash withdrawals from the cash desk must be reflected with the type of transaction “Other write-offs” (“Other expenses”). Dividends to founders (shareholders) who are not employees of the organization Personal income tax we will be in correspondence with an account of 75.02, and not 70. The postings will look like this.

Type of dividend accrual under Article 255 which paragraph

Situation: is it possible to transfer dividends to an account that does not belong to a shareholder or participant Yes, it is possible, but only in limited liability companies. In joint-stock companies, cash dividends are paid only by bank transfer and only to the shareholder's account. If the recipient does not have an account, then the money is sent by postal order.
This is stated in part 8 of article 42 of the Law of December 26, 1995 No. 208-FZ. But for limited liability companies, the restrictions in the Law of February 8, 1998 No.
No. 14-FZ no. Lvov, and 40 shares - to an Iraqi citizen R. Smith (not a tax resident of Russia and an employee of Alfa). The accountant of Alpha made the following entries in the accounting: Debit 84 Credit 70– 159,600 rubles.
(266,000 rubles: 100 shares * 60 shares) - dividends were accrued to Lviv; Debit 84 Credit 75-2– 106,400 rubles. (266,000 rubles: 100 shares * 40 shares) - dividends were accrued to Smith.

Accrual of dividends Unfortunately, the 1C: Accounting program does not provide for a special document for reflecting dividends. In such cases, you can reflect these transactions in accounting manually.

Info

You can do this in the "Operations" section, as shown in the image below. Suppose that at the meeting of shareholders it was decided to pay dividends to Gennady Sergeevich Abramov in the amount of 345,700 rubles.

• for personal income tax (payments to individuals) - according to paragraph 6 of Art. 226 of the Tax Code of the Russian Federation;
• on income tax (payments to legal entities) - paragraph 4 of Art. 287 of the Tax Code of the Russian Federation.

The calculation of taxes on payments made in 2017–2018 is done at the following rates:

• Personal income tax - 13% (clause 1 of article 224 of the Tax Code of the Russian Federation) for individuals who have citizenship of the Russian Federation, and 15% (clause 3 of article 224 of the Tax Code of the Russian Federation) for foreign citizens;
• income tax - 13% (subclause 2, clause 3, article 284 of the Tax Code of the Russian Federation) for firms established in the Russian Federation, and 15% (subclause 3, clause 3, art.

Accrual of dividends in "1s: accounting 8"

Attention

This proceeds is distributed among the participants, depending on their share in the authorized capital of the enterprise, unless otherwise stipulated in the company's charter. Dividends Calculation and Transactions The Ministry of Finance has previously recommended accounting for certain costs associated with the payment in a similar way (for example, interest payments on loans directed for payment, postage for transfer to shareholders).

Dividends in 1s 8.3 - accrual and personal income tax

It depends on whether the received dividends from participation in other organizations are taken into account when paying out to participants. If taken into account, then consider personal income tax in the usual manner. Well, if, having received income from participation in other organizations, you have not yet paid dividends, then consider personal income tax as follows: Personal income tax on dividends (withholding) \u003d Dividends accrued to a resident: Dividends to be distributed to all recipients x Dividends to be distributed to all recipients - Dividends received by the withholding agent x 13% You will not need to withhold personal income tax only if the dividends received by your organization are greater than or equal to those paid to the participant. This procedure is provided for in paragraph 2 of paragraph 2 of Article 210 and paragraph 5 of Article 275 of the Tax Code of the Russian Federation.

Accounting entries for the payment of dividends

Tax Code of the Russian Federation) for legal entities of foreign origin; when tax is charged on a legal entity that owns more than half of the share in the capital of the dividend payer for at least a year, a 0% rate can be applied (subclause 1, clause 3, article 284 of the Tax Code of the Russian Federation). When a legal entity paying dividends is also their recipient, the tax , paid by residents, can be reduced by reducing the overall tax base (the total amount of dividends allocated for distribution), which in this case will be calculated as the difference between the amounts intended for issuance and received dividends (paragraph 2 of article 214 and paragraph 2 article 275 of the Tax Code of the Russian Federation). For more information on calculating the tax on dividends, see the article "How to correctly calculate the tax on dividends?".

For information on how to return tax to a foreigner who has become a resident, read the article “If a foreigner received dividends and then became a resident of the Russian Federation, the tax inspectorate is responsible for the return of personal income tax.”

Accounting for the payment of dividends

First determine the amount of dividends. Having transferred property on account of them, they determine the proceeds, as in the case of sale, and take it into account as an offset of obligations to the participants. And, as with a sale, write off the value of the property. Insurance premiums When paying dividends, do not accrue:

• mandatory pension, social or medical insurance contributions
  1 st. 7

• contributions for insurance against accidents and occupational diseases (clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ).

The fact is that dividends are not remuneration for performed duties under labor or civil law contracts. This means that they do not need to pay insurance premiums.

This procedure follows from the provisions of Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 2 of Part 1 of Article 7 of the Law of December 15, 2001.
Accounting for small and medium businesses Tax Guide. Issues of application of Art. 255 of the Tax Code of the Russian Federation - Is the amount of compensation paid to an employee for delayed wages recognized as an expense for income tax purposes? - Is overtime work exceeding 120 hours per year included in expenses for income tax purposes? - Is payment for overtime work and work on weekends and holidays in amounts exceeding those established by the Labor Code of the Russian Federation recognized as an expense for income tax purposes? - In what amount for the purposes of income tax can be taken into account the cost of remuneration of part-time workers? - Is the bonus paid to the employee after his dismissal taken into account in expenses for income tax purposes? - Are bonuses not named in employment contracts with employees recognized as expenses for income tax purposes? - All questions under Art.

What type of accruals for dividends

Personal income tax. The date of receipt of income in this case is the date of payment of dividends, and the deadline for transferring tax is "Not later than the day following the payment of income." We indicate the amount of income paid without deducting personal income tax. Also on both tabs there is a column “Include in the income declaration”.

This checkbox must be checked if dividends paid by JSCs are being recorded. In this case, information about the amounts accrued and the tax withheld will NOT be included in the 2-NDFL form, but will be reflected in the income tax return. We pass and close the document.

It remains only to pay dividends, and there is an important nuance here. Despite the fact that the founders are employees of the organization, and the accruals are reflected in account 70, they should not be included in the payroll statements.
When property is transferred to pay dividends, the accounting procedure depends on the type of these assets: Operation Type of property Debit Credit Reason Accrual of dividends Does not matter 84 75-2 (70) Clause 10 PBU 7/98, Instructions for the chart of accounts (accounts 75 and 84) Payment of dividends in kind Does not matter 75-2 (70) 91 Clauses 5, 6.3 and 12 RAS 9/99, Instructions for the chart of accounts (accounts 70, 75 and 91) Write-off of property transferred as payment for dividends Ready products and goods 90-2 43 (41) Clauses 5, 7 and 9 PBU 10/99, Instructions for the chart of accounts (accounts 41, 43 and 90) Materials 91-2 10 Clauses 11 PBU 10/99, Instructions for the chart of accounts ( accounts 10 and 91) Fixed assets depreciation 02 01 Instructions for the chart of accounts (accounts 01 and 02) residual value 91-2 01 Clauses 11, 16 and 19 PBU 10/99, clause 29 PBU 6/01, Instructions for the chart of accounts (accounts 01 and 91) As you can see, the postings are due to the following.

Dividends can be paid in cash or in kind, that is, other property. Moreover, shareholders can only be paid in cash. The participants of the same LLC - as through the checkout as well as to a bank account. This procedure follows from Article 28 of the Law of February 8, 1998 No. 14-FZ and Article 42 of the Law of December 26, 1995 No. 208-FZ.

Accounting and taxation of dividends also have their own peculiarities. Read more about them in this guide.

Situation: is it possible to transfer dividends to an account that does not belong to a shareholder or participant

Yes, you can, but only in limited liability companies.

In joint-stock companies, cash dividends are paid only by bank transfer and only to the shareholder's account. If the recipient does not have an account, then the money is sent by postal order. This is stated in part 8 of article 42 of the Law of December 26, 1995 No. 208-FZ.

But for limited liability companies, there are no restrictions in the Law of February 8, 1998 No. 14-FZ. Therefore, the LLC can transfer dividends at the direction of the participant to the accounts of third parties, such as a spouse, relative or organization. To do this, the participant must write an application. In it, indicate the recipient and the details of his account.

accounting

How to calculate dividends

In accounting, reflect the settlements for the payment of dividends on a separate sub-account 75-2 “Settlements with the founders for the payment of income”. Do this when making payments to shareholders, members who are not on the staff of the organization. That is, in relation to those people with whom an employment contract has not been concluded, as well as in relation to other organizations.

On the date when the general meeting of shareholders, participants decided to pay dividends, make the following entry:

Debit 84 Credit 75-2
- dividends are accrued to participants, shareholders who are not in the staff of the organization.

If you accrue dividends to employee participants, use account 70:

Debit 84 Credit 70
- dividends were accrued to participants, shareholders - employees of the organization.

This follows from paragraph 10 of PBU 7/98 and the Instructions for the chart of accounts (accounts 70, 75 and 84).

An example of the reflection in accounting of dividends accrued to people

At the end of 2015, non-public Alfa JSC received a net profit of 266,000 rubles. On March 5, 2016, the general meeting of shareholders decided to allocate this amount for the payment of dividends.

• 40 shares are owned by an Iraqi citizen, R. Smith, who does not work for Alfa.

Debit 84 Credit 70

Debit 84 Credit 75-2

When paying dividends, Russian organizations often have to fulfill the duties of a tax agent. That is, calculate taxes, withhold them from payments and transfer them to the budget. This also needs to be reflected in the accounting.

When you withhold personal income tax from dividends paid to individuals, you must also consider whether they work in an organization or not. Depending on this, the entries will be as follows:

- personal income tax withheld from dividends of a participant, shareholder who does not work in the organization;

- personal income tax withheld from the dividends of the participant, shareholder - employee of the organization.

If you pay dividends to a participant, shareholder - organization, then withhold income tax from them and make it out as follows:

Debit 75-2 Credit 68 sub-account "Calculations for income tax"
- income tax was withheld from dividends of a participant, shareholder - organization.

This procedure follows from the Instructions for the chart of accounts (accounts 68, 70, 75).

An example of the reflection in accounting of personal income tax from dividends accrued to people

At the end of 2015, Alfa JSC received a net profit of 266,000 rubles. Alfa did not receive income from equity participation in other organizations.

On March 5, 2016, the general meeting of shareholders decided to direct all net profit to the payment of dividends.

The authorized capital of the company is divided into 100 ordinary shares:

• 60 shares belong to the director of Alfa A.V. Lvov;
• 40 shares are owned by a non-resident - an Iraqi citizen R. Smith, who does not work for Alfa.

Dividends to the founders were transferred to their bank accounts on March 26, 2016.

Alfa's accountant made such entries in the accounting.

Debit 84 Credit 70
- 159,600 rubles. (266,000 rubles: 100 shares * 60 shares) - dividends were accrued to Lviv;

Debit 84 Credit 75-2
- 106,400 rubles. (266,000 rubles: 100 shares * 40 shares) - dividends were accrued to Smith.

Debit 70 Credit 68 subaccount "Calculations for personal income tax"
- 20 748 rubles. (159,600 rubles * 13%) - personal income tax withheld from the income of Lviv;

Debit 75-2 Credit 68 sub-account "Calculations for personal income tax"
- 15 960 rubles. (106,400 rubles * 15%) - personal income tax withheld from Smith's income (Russia and Iraq have not concluded an agreement on the avoidance of double taxation on personal income tax);

Debit 70 Credit 51
- 138,852 rubles. (159,600 rubles - 20,748 rubles) - dividends were transferred to Lvov;

Debit 75-2 Credit 51
- 90 440 rubles. (106,400 rubles - 15,960 rubles) - dividends were transferred to Smith.

How to record dividend payments

How this operation is reflected in accounting also depends on the method of paying dividends.

If dividends are paid in cash, then in accounting make the posting:

Debit 75-2 (70) Credit 51 (50)
- paid dividends in cash.

When property is transferred as a dividend, then the accounting procedure depends on the type of these assets:

As you can see, the wiring is due to the following. First determine the amount of dividends. Having transferred property on account of them, they determine the proceeds, as in the case of sale, and take it into account as an offset of obligations to the participants. And, as with a sale, write off the value of the property.

Insurance premiums

When paying dividends, do not accrue:

• contributions to mandatory pension, social or medical insurance (part 1 of article 7 of the Law of July 24, 2009 No. 212-FZ);

• contributions for insurance against accidents and occupational diseases (clause 1, article 20.1 of the Law of July 24, 1998 No. 125-FZ).

The fact is that dividends are not remuneration for performed duties under labor or civil law contracts. This means that they do not need to pay insurance premiums.

This procedure follows from the provisions of Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ, paragraph 2 of Part 1 of Article 7 of the Law of December 15, 2001 No. 167-FZ, subparagraph 1 of paragraph 1 of Article 2 of the Law of December 29, 2006 No. 255-FZ, subparagraph 1 of part 1 of Article 10 of the Law of November 29, 2010 No. 326-FZ and paragraph 2 of the Clarification approved by order of the Ministry of Health and Social Development of Russia of June 8, 2010 No. 428n.

personal income tax

Personal income tax on dividends is paid:

• residents, always;

• non-residents, only when dividends are paid by Russian organizations.

At the same time, it calculates, withholds and transfers personal income tax to the budget usually . And only when the income is receivedresidentfrom , calculate and transfer the tax must .

Situation: What period should be taken into account when determining the tax status of a person when calculating personal income tax - the year for which dividends were accrued to him, or the one when they were paid to him?

Situation: whether it is necessary to withhold personal income tax when paying dividends to a participant (shareholder) of a company who is an entrepreneur?

Yes need.

After all, there are no exceptions in relation to the recipient of dividends - the entrepreneur in the legislation. When paying dividends, the organization must perform the duties of a tax agent. Including withholding personal income tax. Therefore, when paying dividends to an entrepreneur, personal income tax must be withheld from him. This follows from paragraph 3 of Article 214, paragraph 2 of paragraph 3 of Article 224 of the Tax Code of the Russian Federation.

A similar position is reflected in the letters of the Ministry of Finance of Russia dated April 10, 2008 No. 03-04-06-01 / 79 and dated July 13, 2007 No. 03-04-06-01 / 238.

Situation: whether it is necessary to withhold personal income tax when paying dividends to the heir of a shareholder (participant)?

Yes need.

This is explained by the fact that it is not the money itself that is inherited, but only the right to receive it. This means that the general rule according to which income received by inheritance is not subject to personal income tax does not apply. Therefore, when paying dividends to the heir of a participant, a shareholder, personal income tax must be withheld. This conclusion follows from paragraphs 18 and 58 of Article 217, paragraphs 3 and 4 of Article 214 of the Tax Code of the Russian Federation.

A similar position is reflected in the letter of the Ministry of Finance of Russia dated October 29, 2007 No. 03-04-06-01 / 363.

Situation: whether it is necessary to withhold personal income tax if the participant refused to pay dividends (for example, in favor of the organization)?

Yes need.

Indeed, despite the fact that the participant did not formally receive the money, he disposed of it - transferred it to the organization. These amounts must be taken into account when determining the tax base, as well as those that were paid. This is directly indicated in paragraph 1 of Article 210 of the Tax Code of the Russian Federation.

At the same time, it is considered that the income was actually received on the date when the money was transferred to the accounts of third parties by order of the participant. But the money in this situation is not transferred anywhere. Therefore, the day when the participant refused dividends in favor of the organization, consider the date of receipt of this income (subparagraph 1, paragraph 1, article 223 of the Tax Code of the Russian Federation).

At the same time, on a general basis, withhold personal income tax from these amounts (clause 4 of article 226 of the Tax Code of the Russian Federation).

A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated October 4, 2010 No. 03-04-06 / 2-233.

How can a tax agent calculate personal income tax at a rate of 13 percent

When calculating personal income tax on dividendsresidentapply the 13 percent rate. When calculating tax, consider whether your organization received dividends from other companies or not.

When the organization does not have such income, calculate the tax using the formula:

This procedure follows from the provisions of paragraph 3 of Article 214 of the Tax Code of the Russian Federation.

An example of calculating personal income tax on dividends accrued to founders. The organization did not receive income from equity participation in other organizations

At the end of 2015, Alfa JSC received a net profit of 266,000 rubles. On March 5, 2016, the general meeting of shareholders decided to allocate this amount for the payment of dividends. Alfa did not receive income from equity participation in other organizations.

The authorized capital of Alfa is divided into 100 ordinary shares. Of these, 60 shares belong to the director of Alfa A.V. Lvov, and 40 shares - to Iraqi citizen R. Smith, who is not a tax resident of Russia and an employee of Alfa.

Debit 84 Credit 70
- 159,600 rubles. (266,000 rubles: 100 shares * 60 shares) - dividends were accrued to Lviv;

Debit 84 Credit 75-2
- 106,400 rubles. (266,000 rubles: 100 shares * 40 shares) - dividends were accrued to Smith.

The amount of personal income tax from dividends accrued to Lviv is:
RUB 159,600 * 13% = 20,748 rubles.

Russia and Iraq have not concluded an agreement on the avoidance of double taxation on personal income tax. Therefore, the amount of personal income tax on income accrued to Smith is equal to:
RUB 106,400 * 15% = 15,960 rubles.

If the company received dividends from participation in other organizations in the current or previous years, the procedure for calculating personal income tax will be different. It depends on whether the received dividends from participation in other organizations are taken into account when paying out to participants. If taken into account, then consider personal income tax in the usual manner.

Well, if, having received income from participation in other organizations, you have not yet paid dividends, then consider personal income tax as follows:

What is important to consider when distributing and paying dividends so as not to lose on taxes and contributions? How to correctly reflect the accrual and payment of dividends on the accounting accounts?

Before moving on to complex tax issues related to the distribution of dividends, let's define the very concept of "dividends".

What are dividends

The civil legislation of the Russian Federation does not contain the definition of "dividends".

Commissions for the issuance of bank cards when paying dividends

When transferring dividends to participants - individuals, the organization pays a bank commission for transferring to a card account (in case of non-cash transfer of dividends) or cash withdrawal (in case of paying dividends from the cash desk). Often, in order to transfer dividends to a participant, the company produces bank cards at its own expense. This raises the question of the need to include the paid bank commission for the transfer to a card account or the production of a bank card by the company in the income of the founder in order to tax personal income tax.

In order to find out whether an object of taxation arises in this situation, let us turn to the norms of Art. 211 of the Tax Code of the Russian Federation. Subparagraph 2 of paragraph 2 of Art. 211 of the Tax Code of the Russian Federation provides that income received by a taxpayer in kind includes services rendered in his interests free of charge or with partial payment. The obligation to pay dividends to the company's participants directly follows from paragraph 2 of Art. 29 of Law No. 14-FZ. Dividends can be paid both in cash and non-cash, as well as in kind.

The payment of dividends is not aimed at generating profit, therefore, some inspectors insist that all expenses associated with their payment do not reduce taxable income (letter of the Ministry of Finance of Russia dated 06/17/2011 No. 03-03-06/1/355). However, recently the Ministry of Finance of Russia has changed its mind, agreeing with the validity of the expenses for the payment of dividends (letters No. 03-03-06/60156 dated October 21, 2015, No. 03-03-06/1/63388 dated November 3, 2015). There is also judicial practice in favor of taxpayers.

Sometimes the question arises whether it is necessary to include a bank commission for the transfer of dividends to the participant's income for personal income tax purposes. According to controllers, it is not necessary. In-kind income includes services rendered in the interests of an individual on a gratuitous basis or with partial payment (subclause 2, clause 2, article 211 of the Tax Code of the Russian Federation). The obligation to pay dividends directly follows from paragraph 2 of Art. 29 of the LLC Law and paragraph 1 of Art. 42 of the JSC Law. That is, the services of the bank for the transfer of dividends are provided to the company itself, and payment for these services is made solely in its interests, and not in the interests of the participants. Therefore, the commission does not form the income of an individual (letter of the Federal Tax Service of Russia dated September 15, 2010 No. ShS-37-3 / 11236).

The company transferred property to the participant as dividends. Is there an object of VAT?

Participants of the company have the right to choose the method and procedure for receiving distributed profits, including property belonging to the company. Often, companies that do not have free cash, with the consent of the founder, pay dividends to him in the form of property.

This method of calculating the payment of dividends does not contradict the provisions of Laws No. 208-FZ and 14-FZ. As the arbitrators note, in exchange for money, participants can demand property from the company (Decree of the Federal Antimonopoly Service of the North-Western District of November 6, 2003 No. A26-7790 / 2011, definitions of January 15, 2014 and February 28, 2014 refused to transfer the case for review to the Presidium of the Supreme Arbitration Court of the Russian Federation ).

But, as practice shows, non-monetary payments on dividends entail negative tax consequences for the organization - the source of income payment. As a result of the transfer of property to a member of the company, there is a change in the owner of this property, that is, a sale. And according to the tax authorities, the announcement and payment of dividends (part of the distributed profit) in non-monetary form contains all the criteria for the concept of "sale of goods free of charge" (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation). That is, this operation (in the absence of direct exceptions in the Tax Code of the Russian Federation) is subject to VAT taxation (joint letter of the Ministry of Finance of Russia and the Federal Tax Service of Russia dated May 15, 2014 No. GD-4-3 / [email protected]"On the procedure for calculating VAT when transferring property to pay dividends"). A similar position was also contained in an earlier letter from the tax authorities (letter of the Federal Tax Service of the Russian Federation for Moscow dated February 5, 2008 No. 19-11/010126).

But companies have a good chance to defend the right not to charge VAT on the value of the property transferred to the participant. When considering such disputes, the courts proceed from the fact that the legislation allows the payment of dividends to a shareholder by property, and the transfer of this property does not form another object of taxation, except for the income of the participant, and therefore, is not, in the sense of Chapter 21 of the Tax Code of the Russian Federation, the sale of property subject to VAT (Definition of the Supreme Court RF dated July 31, 2015 No. 302-KG15-6042, resolution of the Federal Antimonopoly Service of the Urals District dated May 23, 2011 No. А07-14871/2010). Link of the tax authorities to the letter of the Federal Tax Service of Russia dated May 15, 2014 No. GD-4-3 / [email protected] is rejected by the courts due to the fact that this letter is not a regulatory legal act regulating disputed legal relations (decree of the Nineteenth Arbitration Court of Appeal dated August 13, 2015 No. A14-9683 / 2014).

Dividends paid to a foreign participant

In accordance with Art. 275 of the Tax Code of the Russian Federation, if a Russian organization - a tax agent pays dividends to a foreign organization that is not a resident of the Russian Federation, the tax base of the taxpayer - the recipient of dividends for each such payment is determined as the amount of dividends paid and the rate established by subpara. 3 p. 3 art. 284 of the Tax Code of the Russian Federation in the amount of 15%.

According to Art. 7 of the Tax Code of the Russian Federation, if an international treaty of the Russian Federation containing provisions relating to taxation and fees establishes other rules and norms than those provided for by the Tax Code of the Russian Federation and regulatory legal acts on taxes and (or) fees adopted in accordance with it, then the rules and norms of international treaties are applied RF.

And in the event that a tax agent pays income to a foreign organization, which, in accordance with international treaties (agreements), are taxed in the Russian Federation at reduced rates, the calculation and withholding of the amount of tax on income are carried out by the tax agent at the appropriate reduced rates, provided that the foreign organization presents to the tax agent confirmation, provided for in paragraph 1 of Art. 312 of the Tax Code of the Russian Federation (clause 3 of article 310 of the Tax Code of the Russian Federation).

When applying the provisions of international treaties of the Russian Federation, a foreign organization must submit to the tax agent paying income a confirmation that this foreign organization has a permanent location in the state with which the Russian Federation has an international treaty (agreement) regulating taxation issues, which must be certified by the competent authority the corresponding foreign state (clause 1 of article 312 of the Tax Code of the Russian Federation).

Example 8

According to sub. "a" paragraph 2 of Art. 10 of the Agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus dated 05.12.98 "On the avoidance of double taxation with respect to taxes on income and capital", income received from dividends paid by a company that is a resident of one Contracting State to a resident of the other Contracting State may be taxed in the first-mentioned State in an amount not exceeding 5% of the gross amount of the dividends, if the person beneficially entitled to the dividends has directly invested in the capital of the company an amount equivalent to US$100,000. And if this condition is met, then the company receives the right to apply a reduced rate of 5%. True, compliance with the terms of the Agreement sometimes has to be proved in court (decree of the Arbitration Court of the East Siberian District dated 06/03/2014 No. A19-3772 / 2013).

As financiers note, when applying a preferential income tax rate, the tax agent (that is, the Russian side) paying income, in order to apply the provisions of international treaties of the Russian Federation, has the right to request confirmation from a foreign organization that this organization has the actual right to receive the corresponding income (letter from the Ministry of Finance Russia dated November 30, 2015 No. 03-08-05/69413).

Note!

personal income tax rate

The personal income tax rate on dividends in favor of individuals - residents of the Russian Federation - 13% (clause 4 of article 224 of the Tax Code of the Russian Federation, before January 1, 2015, 9% was in effect). In this regard, the problem of reclassification of paid dividends into other income is no longer relevant.

The personal income tax rate on dividends in favor of individuals - non-residents of the Russian Federation - 15% (clause 3 of article 224 of the Tax Code of the Russian Federation).

Income tax rate

The rate of income tax on dividends in favor of a Russian organization that owns at least 50% of the share in the authorized capital is 0% (subclause 1, clause 3, article 284 of the Tax Code of the Russian Federation), in relation to other organizations - residents of the Russian Federation - 13% (subclause 2, paragraph 3, article 284 of the Tax Code of the Russian Federation, until January 1, 2015, 9% were in force.

The income tax rate on dividends in favor of non-resident companies of the Russian Federation is 15% (subclause 3, clause 3, article 284 of the Tax Code of the Russian Federation). However, an international agreement between the Russian Federation and the country where the company is registered - a non-resident of the Russian Federation may provide for a reduced tax rate.

Dividends and insurance premiums

Insurance contributions to off-budget funds on dividends paid to participants - individuals are not accrued. Argument: these payments were made not within the framework of labor relations and civil law contracts, the subject of which is the performance of work or the provision of services (clause 1, article 7 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund, clause 1, article 5 of the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”, letter of the FSS of Russia dated December 18, 2012 No. 15-03-11/08-16893).

Recall that from January 1, 2016, the administration of contributions passes to the tax authorities, with the exception of insurance premiums “for injuries”, and Federal Law No. 212-FZ of July 24, 2009 becomes invalid.

Reflection of dividends in tax reporting

In case of payment of dividends to individuals, the company as a tax agent must reflect the payment of dividends in the annual form 2-NDFL and quarterly form 6-NDFL.

At the same time, certificates in the form 2-NDFL in relation to individuals to whom dividends were paid are submitted only by LLC.

The paid dividends are reflected in section 3 of the 2-NDFL certificate indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of tax withheld. The income code for dividends is indicated as "1010".

If, when calculating personal income tax, dividends received from other organizations were taken into account, then the amount of the deduction is given on the same line of section 3 (code - “601”). In the event that a deduction is not provided, “0” is indicated in the “Deduction Amount” column.

For AO, a different procedure is provided. JSCs reflect the amount of personal income tax withheld from dividends paid in the income tax return (clauses 2, 4 of article 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 / [email protected]). That is, certificates of 2-NDFL in relation to individuals to whom dividends were paid, JSCs should not submit to the tax authorities. JSCs fill out Appendix No. 2 to the income tax return (even if the JSC is a “simplified”, but paid dividends to individuals).

Annex No. 2 is provided only as part of the annual income tax return.

When filling out the form 6-NDFL, it is necessary to comply with the control ratios sent by the letter of the Federal Tax Service of Russia dated March 10, 2016 No. BS-4-11 / [email protected]

The tax department clarified the procedure for filling out the calculation in the form 6-NDFL in relation to dividends to be paid in the II quarter (letter dated 03/23/2016 No. BS-4-11 / [email protected]). If dividends are paid in the II quarter, then the calculation in the form of 6-NDFL is submitted for six months, nine months and a year.

Section 1 of the 6-NDFL form reflects:

Line 010 - tax rate (for tax residents of the Russian Federation, such income is subject to personal income tax at a rate of 13%, and for non-residents - at a rate of 15% (clause 1, paragraph 2, clause 3, article 224 of the Tax Code of the Russian Federation). In the event that the organization paid dividends subject to personal income tax at different rates, for each personal income tax rate it should fill in separate lines from 010 to 050);

Lines 020 and 025 - the total amount of dividends (including personal income tax) (the calculation should reflect dividends paid for the reporting period, that is, for the period from the beginning of the calendar year to the date on which the calculation is made);

Line 030 - the total amount of personal income tax deductions granted on income reflected in line 020, including dividends reflected in line 025;

Lines 040 and 045 - the amount of personal income tax from dividends, reflected respectively in lines 020 and 025;

Line 060 - the number of all recipients of income (including dividends) in the period for which the calculation is submitted;

Line 070 - the total amount of personal income tax withheld from income reflected in line 020, including from dividends reflected in line 025;

Line 080 - the total amount of calculated, but not withheld personal income tax.

Section 2 of the 6-NDFL form reflects:

Line 100 - the date of payment of dividends (subparagraphs 1, 2, paragraph 1 of article 223 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated November 13, 2015 No. BS-4-11 / 19829);

Line 110 - the date of the day following the date of payment of dividends;

Line 120 - the date of the actual transfer of personal income tax (clause 6 of article 226 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated 01.20.2016 No. BS-4-11 / [email protected]);

Line 130 - the amount of accrued dividends (that is, the amount before withholding personal income tax);

Line 140 - the amount of personal income tax.

In the absence of payments in the III and IV quarters, only section 1 of the 6-NDFL form is filled out for nine months and a year, and section 2 is not filled out in the calculations for these periods.

Accounting for accrual and payment of dividends

Accounting for operations at the organization - the source of dividend payment

The announcement of dividends for the year is recognized as an event after the reporting date (clause 3 of the Accounting Regulation "Events after the reporting date", approved by Order of the Ministry of Finance of Russia dated November 25, 1998 No. 56n, hereinafter referred to as RAS 7/98). Such an event is subject to disclosure only in the notes to the balance sheet and the statement of financial results of the organization without any entries in the accounting accounts.

The accrual of dividends is reflected in the accounting accounts in the period when the decision is made by the general meeting of shareholders on the payment of dividends (clause 10 PBU 7/98).

The tax must be withheld at the time of payment (Clause 6, Article 226 of the Tax Code of the Russian Federation, Decree of the Federal Antimonopoly Service of the Volga-Vyatka District of May 7, 2013 No. A28-1721 / 2012 was upheld by the Determination of the Supreme Arbitration Court of the Russian Federation of October 14, 2013 No. VAS-11448 / 13).

In this case, the following accounting entry scheme is used:

Debit 84-2 Credit 75-2 (70)

The debt of the organization for the payment of dividends to the founder was taken into account;

Debit 75-2 (70) Credit 68

Personal income tax (income tax) withheld from dividends;

Debit 75-2 (70) Credit 50 (51, 91)

Paid, including non-monetary funds, dividends to the founder;

Debit 68 Credit 51

The amount of personal income tax (income tax) was transferred to the budget.

Accounting for operations with an organization receiving dividends

Receipts related to participation in the authorized capitals of other organizations are recognized in accounting as part of other income, if participation in the authorized capitals of other organizations is not the subject of the organization's activities (clause 7 PBU 9/99 "Income of the organization", approved by order of the Ministry of Finance of Russia dated 06.05.99 No. 32n).

Debit 76-3 Credit 91-1

Dividends accrued from participation in the authorized capital of other organizations;

Debit 50 (51, 10, 08) Credit 76-3

Received, including non-cash dividends.