Income tax on dividends. Completion of the declaration by both parties
For successful companies that can boast of having a net profit at the end of the year, the issue of paying dividends becomes relevant. The procedure for their accrual and payment is not simple in itself. Moreover, accountants will also face the problem of taxation of such payments. Indeed, when calculating payments to the budget from dividends, you will have to suffer not only with the definition of the base, but also with the value tax base.
The decision to pay dividends refers exclusively to the powers of the general meeting of shareholders for joint stock companies (hereinafter referred to as JSC) and the meeting of participants for limited liability companies (hereinafter referred to as LLC). It should be borne in mind that a decision on payment made by another governing body of the company will be considered unlawful.
To recognize the validity of the accrual and payment of dividends, it is necessary that the organization meets certain requirements:
- there was a net profit for the financial year;
- at the time of making a decision on payment, the authorized capital must be fully paid;
- the size net assets must be at least the value of the registered authorized capital and the reserve fund at the time of the decision and (or) subject to the actual payment of dividends;
- there must be no signs of insolvency (bankruptcy) at the time of the decision and (or) subject to the payment of dividends.
Dangerous moment
The total amount of dividends may not exceed that established by the meeting of shareholders (participants).
Thus, if all these requirements are met, then society has practically no obstacles to making an appropriate decision.
It should be noted that dividends can be paid not only at the end of the year. The legislation allows you to do this according to the results of the first quarter, six months and 9 months. This is directly stated in paragraph 1 of Article 42 Federal law dated December 26, 1995 No. 208-FZ. However, this right is granted only to joint stock companies. Consequently, the LLC can decide to pay only at the end of the year.
For tax purposes, dividends are recognized as any income of a shareholder (participant) on shares (stakes) belonging to him, which are received from an organization when distributing net profit in proportion to the share of a shareholder (participant) in the authorized (joint-stock) capital of this organization (clause 1 of article 43 of the Tax Code of the Russian Federation ). At the same time, the net profit is the profit of the organization after taxation. Dividends also include any income received from sources outside the Russian Federation, related to such in accordance with the laws of foreign states.
Dividends can also include payments to participants at the expense of retained earnings of previous periods, since neither in civil nor in tax legislation there is no such restriction (letter of the Ministry of Finance of Russia dated April 6, 2010 No. 03-03-06 / 1/235).
At the same time, the following are not recognized as dividends:
- payments in the amount equal to the size of the contribution (contribution) to the authorized capital, which the shareholder (participant) receives during the liquidation of the organization;
- payments to a shareholder (participant), which the organization makes in the form of transfer of its shares into ownership;
- payments made by a business entity consisting of contributions from a non-profit organization for the implementation of the statutory activities of this non-profit organization.
It follows from the foregoing that for the recognition of dividend payments, it is necessary that the following conditions are met:
- payments were made at the expense of the organization's net profit;
- payments were made in proportion to the size of the share of the participant (shareholder) in the authorized capital of the organization.
However, for organizations formed in the form of LLC, a special procedure for the distribution of income can be determined - not in proportion to the shares in the authorized capital of the company. This follows from paragraph 2 of Article 28 of the Federal Law of February 8, 1998 No. 14-FZ. It should be borne in mind that that part of the distributed profit that is not proportional to the shares is not recognized as dividends and is taxed at the general rate of corporate income tax or income tax individuals(letter of the Ministry of Finance of Russia dated June 24, 2008 No. 03-03-06 / 1/366).
In addition, since 2011, dividends should be paid within the time period specified in the decision of the meeting of shareholders (participants), but no later than 60 days from the date of the relevant decision, even if the company's charter has not been amended and provides for a longer period. When the deadline for the payment of dividends is not determined by the charter or by the decision of the general meeting of shareholders (participants), it is considered equal to 60 days from the date of the decision to pay dividends.
Taxation of dividends
The taxation procedure for dividends is regulated by Article 275 of the Tax Code.
When paying dividends, the company acts as tax agent, that is, it performs for the participants and shareholders of their tax liabilities... Tax agents are persons who are entrusted with the duties of calculating, withholding from the taxpayer and transferring taxes to the relevant budget. In other words, taxes will not be paid by the recipients of the income themselves, but by the organization that pays them.
In practice, there are situations in which dividend recipients apply special tax regimes of taxation. As you know, such a group of taxpayers are not payers.
It is important
Taxes must be transferred to the budget no later than the day following the day of payment of dividends.
corporate income tax and personal income tax. However, with regard to income in the form of dividends, a special taxation procedure is established and it does not depend on the applied taxation system. Consequently, the tax agent, regardless of the taxation regime applied by him and the recipient of the income, must withhold and transfer taxes.
To determine the amount of taxes to be transferred, the organization - the source of dividends applies the formula:
H = K X Cn X (d - D), where
N- the amount of tax to be withheld from the recipient of dividends;
TO- the ratio of the amount of dividends due to a specific recipient to the total amount of dividends paid;
Cn- appropriate tax rate(rates will be discussed separately);
d- the total amount of dividends payable to all recipients;
D- the amount of dividends received by the tax agent himself in the current and previous reporting (tax) periods (with the exception of dividends that are taxed at a rate of 0 percent), if these amounts were not previously included in the calculation of taxable income.
Initially, it may seem that calculating taxes using this formula will not cause difficulties. However, determining the values of indicators is not the easiest thing to do. This is because there are many factors to consider.
So, when calculating the indicators "K" and "d", dividends are excluded from the latter, which are distributed in favor of foreign organizations and individuals - non-residents of the Russian Federation. Also included in this indicator are those payments from which income tax is not withheld. This provision applies to cases of payment, for example, of dividends on shares that are in state or municipal ownership, as well as that constitute the property of mutual investment funds.
Regarding tax rates, it should be noted that when dividends are paid for previous tax periods, they are determined on the date of payment.
When determining the amount of dividends received by the organization itself - the source of payments (indicator "D"), the so-called "net" dividends are taken into account, that is, net of income tax previously withheld from them. In addition, when calculating this indicator dividends received not only from Russian organizations, but also from foreign ones are taken into account. The only exception will be income previously accounted for when paying dividends and taxed at a rate of 0 percent.
Calculating the amount of tax to be withheld using the formula may result in a negative value. This is possible if the indicator "d" is less than the indicator "D", that is, the amount of dividends to be distributed is less than the dividends received by the firm itself. In this case, the obligation to pay tax does not arise and no refund is made from the budget.
Attention
Until January 1, 2010, indicators "d" and "K" included only those dividends that were subject to distribution in favor of taxpayers.
Tax rates
When paying dividends, the legislation provides for taxation at a preferential rate equal to 0 percent. Note that this is only possible in relation to the calculation of corporate income tax. The application of a zero rate has some peculiarities, therefore it is necessary that certain conditions be met.
The use of a 0 percent rate is possible if the recipient of the dividend, on the day of the decision to pay, owns:
- contribution (shares) in the authorized (reserve) capital (fund) of the organization paying dividends in the amount of 50 percent or more;
- the uninterrupted holding period is at least 365 calendar days.
On the one hand, these two conditions are quite simple. But regarding the calculation of a continuous 365-day period, disputes may arise when a legal entity is reorganized in the form of a transformation. Such reorganization presupposes a change in the organizational and legal form, for example, from a closed joint stock company to an open one, while the rights and obligations of the reorganized legal entity are transferred to the newly emerged legal entity. Thus, a new legal entity arises, whose ownership right to the contribution (share) to the authorized (pooled) capital (fund) arises at the moment state registration... Consequently, the period of continuous ownership is calculated anew from the moment of state registration of the new organization. A similar opinion was expressed in the letter of the Ministry of Finance of Russia dated November 1, 2011 No. 03-03-06 / 1/678.
However, it is worth noting that the fulfillment of obligations to pay for the reorganized legal entity is assigned to its successor, who enjoys all rights and fulfills all obligations (clause 2 of article 50 of the Tax Code of the Russian Federation). So when determining the period of ownership of shares, you can make reference to this rate, but this carries some tax risks.
In addition, if the paying entity is foreign, then additional restrictions are imposed on the application of the 0 percent rate. The permanent location of such organizations should not be in offshore zones where preferential taxation regimes operate and disclosure and provision of information during financial transactions are not provided.
To confirm the right to a zero rate, the recipient of dividends must submit to the tax office information on the date of acquisition of ownership of a share (contribution) in the authorized (joint-stock) capital (fund) of the paying organization. It is also necessary to present depositary receipts giving the right to receive dividends.
Regarding other rates for calculating the amounts of taxes by agents, it should be noted that the application of a particular rate depends on the source of payment and on the recipients of dividend income. For ease of perception, you can display them in the form of a table.
Table. Applicable rates
Calculation of tax
Russian organizations that pay dividends determine the amount of tax separately for each taxpayer in relation to each payment. At the same time, different rates are applied to different categories of persons, as indicated in the table. The entire amount of taxes calculated by the agent is subject to transfer to the federal budget.
In addition, the payment of dividends to individuals is carried out on the basis of the charter and the decision of the general meeting of the company's participants, that is, it is not a payment within the framework of labor relations or civil law contracts, the subject of which is the performance of work, the provision of services. Hence, insurance premiums in extrabudgetary funds are not charged.
Let us consider, using an example, how taxes are calculated in practice, taking into account the described characteristics and categories of taxpayers.
Example
The Russian organization OJSC "Himservice" applies common system taxation. The general meeting of shareholders made a decision based on the results of 2011 to pay dividends to its shareholders in the total amount of 55,000,000 rubles. Dividends are distributed in proportion to their shares in the authorized capital of the company.
The shareholders of OJSC "Himservice" are:
- a foreign organization (Republic of Cyprus) Solis LTD, owns 10 percent of shares. The dividends due to her are equal to 5,500,000 rubles. (RUB 55,000,000 X 10%);
– Russian organization LLC Prompostavka, which applies a simplified taxation system, owns 7 percent of the shares. The amount of dividends will amount to RUB 3,850,000. (RUB 55,000,000 X 7%);
- the Russian organization OOO Gamma, owns 55 percent of the shares continuously for three years. The amount of dividends is RUB 30,250,000. (RUB 55,000,000 X X 55%);
- Russian organization Diesel LLC, owns 12 percent of shares. The amount of dividends will be 6,600,000 rubles. (RUB 55,000,000 X 12%);
- a resident of the Russian Federation, an individual S.Yu. Belov, owns 10 percent of the shares. The amount of dividends is RUB 5,500,000. (RUB 55,000,000 X 10%);
- a non-resident of the Russian Federation, an individual B.T. Duishembiev, owns 3 percent of the shares. The amount of dividends is RUB 1,650,000. (RUB 55,000,000 X 3%);
Administration of the region of the constituent entity of the Russian Federation, owns 3 percent of the shares. Dividends will amount to RUB 1,650,000. (RUB 55,000,000 X 3%).
At the same time, before the decision to pay dividends, OJSC Himservice itself received 10,000,000 rubles from OOO Sigma. dividends, taking into account the previously withheld corporate income tax.
Let us determine the amount of taxes to be transferred to the budget as a tax agent of OJSC Khimservice for each member of the company.
To calculate the amount of taxes, we will set the values of the indicators from the formula.
The amounts that do not participate in determining the indicator "d" are dividends of the foreign organization Solis LTD, non-resident of the Russian Federation B.T. Duishembiev and the Administration of the region of the constituent entity of the Russian Federation. Only 8,800,000 rubles. (5,500,000 + 1,650,000 + 1,650,000).
Thus, the value of the indicator "d" will be 46,200,000 rubles. (3,850,000 + 30,250,000 + 5,500,000 + 6,600,000). It consists of the sums of dividends from Prompostavka LLC, Gamma LLC, S.Yu. Belova and Diesel LLC.
The resulting value of the indicator "d" will also be the denominator in determining the share of each participant (indicator "K").
Indicator "K" is defined as the ratio of dividends due to each of the shareholders to the total amount of dividends and is equal to:
- 0.083 for LLC Prompostavka (3,850,000 rubles: 46,200,000 rubles);
- 0.655 for OOO Gamma (30,250,000 rubles: 46,200,000 rubles);
- 0.119 for S.Yu. Belov (RUB 5,500,000: RUB 46,200,000);
- 0.143 for OOO Diesel (6,600,000 rubles: 46,200,000 rubles). The value of the indicator "D" will be 10,000,000 rubles, since this is the amount of dividends received by OJSC "Himservice" from LLC "Sigma".
Since all the values of the indicators are known, we will determine the amount of taxes subject to withholding for each participant.
- Solis LTD. By virtue of the agreement between the Government of the Russian Federation and the Government of the Republic of Cyprus dated December 5, 1998 "On the avoidance of double taxation in respect of taxes on income and capital ”, these dividends are taxed at the rate of 10 percent. Therefore, the amount of tax withheld will be RUB 550,000. (RUB 5,500,000 X 10%). The amount of dividends transferred to Solis LTD will be 4,950,000 rubles. (5,500,000 - 450,000).
- Dividends of a foreign citizen B.T. Duishembiev are taxed at a rate of 15 percent. The amount of personal income tax withheld is 247,500 rubles. (RUB 1,650,000 X 15%). "Net" dividends will amount to 1,402,500 rubles. (1,650,000 - 247,500).
- For S.Yu. The Belova organization must transfer to the budget the personal income tax in the amount of 387,702 rubles. (0.119 X 9% X (46,200,000 - 10,000,000)). Dividends after tax will amount to 5,112,298 rubles. (5,500,000 - 387,702).
- For LLC Prompostavka, the amount of corporate income tax withheld is 270,414 rubles. (0.083 X X 9% X (46,200,000 - 10,000,000)). Amount of dividends - 3,579,586 rubles. (3,850,000 - 270,414).
- For OOO Diesel, the amount of corporate income tax withheld is 465,894 rubles. (0.143 x 9% X X (46,200,000 - 10,000,000)). Amount of dividends - 6,134,106 rubles. (6,600,000 - 465,894).
- Dividends received by Gamma LLC are taxed at a rate of 0 percent, therefore, corporate income tax is not withheld. Their amount will be 30,250,000 rubles.
- Dividends due to the Regional Administration are also not subject to taxation.
Accounting
The direction of profit for the payment of dividends (income from equity participation) is reflected in the accounting as of the date of the adoption by the general meeting of the company's participants of the decision on the distribution of net profit.
In this case, an entry is made on the debit of account 84 "Retained earnings ( uncovered loss) "In correspondence with the credit of account 75" Settlements with founders "(subaccount 75/2" Settlements for the payment of income ") or with the credit of account 70" Settlements with personnel for remuneration "(if the recipient of income is an employee of the organization).
If the organization - the source of payment of dividends (income from equity participation) must withhold and transfer to the budget income tax and (or) personal income tax, then the tax withholding is reflected in the debit of account 75 (subaccount 75-2) or account 70 in correspondence with the credit of account 68 "Calculations of taxes and fees."
Thus, when the recipient is a legal entity, individual entrepreneur or an individual who is not an employee of the organization, the following entries are made:
Debit 84 Credit 75/2
Debit 75/2 Credit 68
- income tax or personal income tax withheld;
Debit 75/2 Credit 50 or 51
- paid dividends net of withholding tax.
If the recipient of dividends is an employee of the organization, then accounting entries will look like this:
Debit 84 Credit 70
- the debt to the founder for the payment of dividends distributed in his favor is reflected;
Debit 70 Credit 68
- personal income tax withheld;
Debit 70 Credit 50 or 51
- dividends were paid minus the withheld personal income tax.
D. Nacharkin, expert editor
If a person is entitled to dividends, it means that they must be withheld income tax... Which personal income tax rate from dividends in 2018? On which BCC should personal income tax be paid and in what time frame? How to reflect this operation in 2-NDFL and 6-NDFL? About this - in our consultation.
Tax rate
After January 01, 2015, it is necessary to deduct personal income tax from dividends in the amount of 13 percent (before 01.01.2015 it was less - only 9%). Moreover, regardless of the period of their distribution. But in practice, you can also find special cases of calculating and paying income tax on such income.
Based on paragraph 1 of Article 224 of the Tax Code of the Russian Federation, personal income tax from dividends in 2018 for those persons who stayed in the Russian Federation at the time of their payment for at least 183 days during the year - that is, for residents - is 13%. Although, as for non-residents, the tax for this category is 15%.
The company defines tax status its member or shareholder at the time of any of the dividend payments. That is, a person can become a non-resident or still a resident of the Russian Federation within a year. Based on the results of a 12-month period, the firm finds out the exact tax status of the recipient of dividends and determines the appropriate tax rate for him. Please note: in the event of a change in status persons of personal income tax recalculated as for the full tax period.
To tax or not
From any income of an individual, including dividends to him, a percentage of the amount issued must be transferred to the treasury.
The date of transfer of dividend income is the day of their payment, regardless of how they were received - through the organization's cash desk, from its current account, or money was issued in cash. That is why tax on dividends must be withheld on the day of their transfer.
Some are concerned about the question - are they taxed? personal income tax dividends if received in kind. So: if they are issued to an individual in any form, the tax rate is 13%. Therefore, the tax applies regardless of how such income was obtained from participating in the business.
Where to pay
It is necessary to pay personal income tax at the time of the transfer of dividends. But there are cases when a company is registered with the tax authorities of one city, and transfers a share of the profits to its founder in a completely different locality. That is, at the place of his residence. In this situation, the question arises, where to pay income tax on dividends?
It is important to know that the payment of the tax does not depend on where the recipient of a part of the business profits resides or is registered. Company in mandatory must transfer personal income tax from the dividends received by the person at the place of the inspection where it is registered. They do this on the day the dividends are transferred or on the next day on the basis of clause 6 of Article 226 of the Tax Code of the Russian Federation.
Income tax on dividends is transferred to the usual for personal income tax KBK - 182 1 01 02 010 01 1000 110.
Income calculation
There are cases when a shareholder / business participant could not receive his money as a result of errors in the details, therefore, he does not have dividend income in such a situation.
If the company received its dividends from a business in another organization, then the formula from clause 5 of Art. 275 of the Tax Code of the Russian Federation.
In this case, the share of dividends of an individual is first determined, for which the amount of payment to his account is divided by all accrued dividends. Next, you need to calculate the difference between the dividends that a person received last year, the current period and the sum of all distributed dividends. That is, the first indicator is multiplied by the second and by the tax rate.
Payout nuances
Let's say a company transferred dividends on shares to its participants and paid personal income tax. However, the money was returned due to the change in the details of the shareholders. Then, in fact, she is forced to transfer the amount of income to them a second time. This means that you do not need to transfer the tax again.
If the shareholder did not receive money as a result of errors with the details, then his actual income is absent. Personal income tax, which was previously transferred to the budget, has the status of an overpayment that must be returned. If there was a subsequent transfer of dividends to him, then the tax is withheld and paid again. But the position of the Ministry of Finance is such that the company may not refund the overpayment, since it can be set off at the second call, without even drawing up a special statement.
Deferral of tax
The organization has the right to postpone the payment of personal income tax from dividends to the founder if it has a counter claim against this person. For example, if the founder does not return the debt or does not pay for the goods. Therefore, all counter debts must be offset. And if the founder's debt is greater or is equal to the sum dividends, the company has the right not to transfer the funds from the dividends to him. She kind of takes a respite from payment of personal income tax from such income.
The fact that the founder received income from which it was not possible to pay dividend tax must be reported to the tax office and to himself no later than March 1 of the next year. Further, the participant or shareholder independently submits a declaration of income, according to which he will pay the tax no later than July 15 of the next year.
How to reflect in the certificate 2-NDFL
In addition to dividends, the income statement includes all information about the income of an individual for the past year and the amount of tax for this period... How to reflect dividends in the income statement?
These data reflect this income according to the established code 1010. It was also used earlier.
EXAMPLE
At the end of 2017, it was decided to pay dividends. However, until January 1, 2018, the corresponding amounts were not credited to the recipients' accounts.
In this situation, the 2-NDFL certificate for 2017 will be without dividends. The income from them must be shown in the certificate for the period when the dividends were actually paid. That is, already for 2018.
Besides, total sums paid dividends and personal income tax taken from them must be reflected in the quarterly calculation in the form of 6-personal income tax.
How to correctly calculate the taxes on dividends payable on each separate payment to a specific recipient? Who is responsible for paying dividend tax - the tax agent or the recipient of the income? Is it possible to pay dividends from the profit of previous years if there is an increase in losses in the current period? These and other questions about taxes on dividends BUH.1C were answered by the head of the department of taxation of profits of organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation Oleg is Good.
Oleg Davydovich, let's start by considering the situation when the property of an LLC is distributed after its liquidation.
Article 43 of the Tax Code states that if the payments for the distribution of the property of the liquidated organization exceed the participant's contribution to the authorized capital, they should be considered as payment of dividends. On this topic, there is a letter from the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia dated June 5, 2015 No. 03-03-10 / 32629. We sent it to the Federal Tax Service, and they, in turn, distributed it through their system.
What if the subsidiary and the parent company belong to different jurisdictions? Well, let's say dividends are paid from Russia abroad.
It should be clearly understood that the definitions of dividends are given not only in the Tax Code of the Russian Federation, but also in intergovernmental agreements on the avoidance of double taxation. Considering that international agreements have priority in tax legislation, then in the case when payments are made to a foreign legal entity, it is necessary to classify these payments through the wording of the relevant agreement. They are basically all, of course, systematized, but there are nuances in some agreements.
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Let us remind you of the duties of a tax agent when transferring dividends.
An organization paying dividends becomes a tax agent, that is, it is obliged to withhold tax on dividends and transfer it from the budget. If it is impossible to withhold tax (if paid in kind), the agent is obliged to inform the tax office of the origin of the source of income for the recipient. Tax payment date - not later date transfer of dividends. Responsibility for failure to fulfill this obligation is described in article 123 of the Tax Code of the Russian Federation - this is a fine of 20% of the amount to be withheld. There is also a penalty charged for each day of delay in payment.
It is worth recalling that after the changes made in 2015 to article 76 of the Tax Code of the Russian Federation (which regulates the procedure for blocking bank accounts on the initiative of tax office), failure to submit dividend tax payments became an indisputable reason for blocking a tax agent's account. Actually, a similar orientation existed before, but arbitration practice, as a rule, protected tax agents: after all, they did not formally submit a declaration, but only a calculation. The tax authorities' right was thus called into question. But after the changes in the Tax Code, I repeat, this issue no longer causes discrepancies.
Now about the issue of withholding the unpaid tax itself. The courts agree with the tax authorities about the fines and penalties: the agent must pay them because he did not fulfill his duties. And with regard to the amount of tax, the position of the court is as follows: the agent is not a taxpayer, and at the expense of own funds he cannot pay tax. Therefore, the tax authorities were asked to go to the taxpayer himself (that is, the recipient of the dividend) and withhold the tax there.
But in any case, penalties will be charged to the agent until the recipient of the dividend pays off the debt to the budget. Such is the nuance.
By the way, the absence of the obligation to pay the tax itself does not apply to a situation where income is paid to a foreign legal entity. In the event that the taxpayer is not under the control of our tax authorities, then the responsibility for transferring the tax to the budget of the Russian Federation lies with the agent. This circumstance is stipulated in the resolution of the Plenum of the Supreme Arbitration Court dated July 30, 2013 No. 57. By the way, it also contains conclusions about the impossibility of blocking the agent's account, but they, I repeat, were made even before the changes to Article 76 of the Tax Code of the Russian Federation.
How to correctly calculate the amount of tax to be paid on dividends?
Clause 3 of Article 284 of the Tax Code of the Russian Federation speaks of three rates of tax on dividends. Zero rate, 13% and 15%. In the latter situation, with foreigners, the rate must correspond to the intergovernmental agreement. And if it is provided there reduced rate, then it is necessary to apply it. The agent's task is to receive confirmation from the income recipient that he, as a foreign legal entity, falls under the jurisdiction of this intergovernmental agreement. Tax officials will pay attention to this first.
When we talk about Russian recipients (with a 13% rate), then we need to look at the conditions for excluding part of the income from the tax base (article 275 of the Tax Code of the Russian Federation). The essence of the exception is that the amount of dividends that you pay to the parent organization is reduced by the amount of dividends that you received from the subsidiary. In order not to tax them twice. There may be a situation where a subsidiary is more profitable than yourself, that is, your dividend is less than what you received. In this case, the object of taxation does not arise.
The situation with the calculation is complicated when the recipients of dividends, among others, are entities that do not pay income tax. These are the same foreigners (including individuals), and Russian individuals, and municipalities or constituent entities of the Russian Federation that own shares in an organization.
Article 275 of the Tax Code of the Russian Federation just proposes the so-called mechanism of the share of dividends paid to each of the participants, using a special formula that takes into account the difference between the dividends received and dividends payable. You distribute, and having already determined the tax base in relation to each participant, you apply the appropriate rate to it. This is exactly what the form of sheet 03 (the same calculation of tax on dividends) in today's income tax return is focused on. It is quite rich, because it takes into account all the amounts of dividends (including those intended for non-payers of income tax).
But there is a nuance here. After all, one thing is making a decision on the payment of dividends, and another is their actual payment, which, due to a lack of Money can be carried out in stages - now to one participant, then to another. And if you paid dividends in the first quarter only partially, then sheet 03 is filled in with respect to the decision itself (and this is stated in the instructions for filling out the declaration). That is, this is the calculation of the tax base. And then you determine the dividends that were actually paid in this reporting period. It is they who determine the amount of tax that must be paid. And this information goes into section 1.3. And sheet 03 is basically duplicated every time, but lines 110 and 120 change. And the data of line 120 of sheet 03 of this quarter is transferred to section 1.3.
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A private, but not uninteresting situation typical for joint-stock companies (and not LLCs). What if it was not possible to determine the details of one or another shareholder, and, accordingly, to pay dividends?
If the dividends have not been claimed, you recover them as retained earnings.
In subparagraph 3.4 of paragraph 1 of Art. 251 of the Tax Code of the Russian Federation has a special corresponding norm: these funds are not considered as extraordinary income to avoid taxing them twice.
Continuing the topic of joint stock companies. A few years ago, issuers had a problem when they transferred dividends to the nominee shareholders (and not their actual recipients). It was not clear at what rate to calculate the tax if the recipient is unknown.
Yes, since 2014, certain changes have been made to the institute of tax agents. The rule came into force that in this case the issuer is released from the obligation of a tax agent. He transfers the entire amount of dividends in full, and he only has the obligation to inform the recipient - the nominal holder (depositary or trustee, which is professional participant of the securities market) on indicators D1 and D2 (from the calculation formula specified in article 275 of the Tax Code of the Russian Federation). That is, the duty of the tax agent is transferred to the recipient-nominee holder. The methods of informing the nominee holder are quite diverse - both information in the payment order for money transfer, and information on the website, and an independent letter, including in electronic form.
The last question, as they say, is on the topic of the day. Let's say an organization has recorded its profit for 2016 (conventionally - 200 units). Retained earnings on account 84 - 500 units. On March 30, 2017, the organization distributed dividends in the amount of 300 units, and then recorded a loss of 300 at the end of the 1st quarter. So, was it possible in May at an extraordinary general meeting to distribute the remaining amount of dividends on account 84 in the amount of 200 ?
It is clear that the organization feels the increase in losses and wants to distribute what is left.
In the law on joint stock companies it is written that dividends are paid out of net profit. Despite the fact that it is an indicator of net profit, it seems to be like an indicator of the current financial statements, nevertheless, departments (and arbitrage practice) have long agreed that dividends can be paid from previously accumulated profits.
But in this case, even before the final reporting is drawn up, it is already clear that retained earnings are decreasing. Therefore, I assume that this kind of decision can be challenged as inappropriate. On the other hand, if you pay dividends at a non-zero rate, then the budget gets something. And I don't think the inspector will pick on you about this.
The success of any enterprise in which several shareholders appear is calculated by the amount of dividends due to each participant. The display of these indicators before the tax authorities also provides for the correct taxation of this type of income. How to calculate taxes on dividends of individuals and legal entities? Are there any differences in tax relations with citizens of the Russian Federation and its residents?
The amount of tax payable
According to the size of the amount of tax costs from dividends, depends on the category of the shareholder: an individual or a legal entity.
Article 275 of the Russian Federation provides a general formula for calculating the tax costs of dividends for individuals and legal entities that are residents of the Russian Federation. It looks like this:
H = K * Cn * (D1 - D2), where “D1” is the general indicator of dividends intended for distribution to all shareholders; "D2" is total number dividends of the company for the current and reporting period, which were not previously taken into account in calculating income (excluding dividends with a zero tax rate); "SN" - the tax rate as a percentage; "K" is an indicator of the dividend number, which is distributed in favor of shareholders, in relation to the total figure of the shared profit. After all the mathematical actions, the result is "H" - the tax that must be withheld.
2019 Dividend Income Tax
Taxation of income from dividends of shareholders of an enterprise - individuals is calculated at the rate of 13% if he is a resident of the Russian Federation, that is, he lived and worked within Russia for at least 183 out of 365 days in a calendar year. Moreover, to fix this rate, the requirement of citizenship is not mandatory, and, moreover, this period is not interrupted by trips abroad.
Payment procedure
The payment of taxes from the dividend income of an individual shareholder to the state is made by registering the costs incurred by his company - it also performs the functions of a tax agent here. Under this scheme, the owner of the shares receives his share after all tax costs, accordingly, he also gets rid of the need to independently pay his personal income tax.
Important! In the event that dividends from the company's income are distributed in another equivalent (not in money), the beneficiary shareholder must independently submit his declaration (form 3-NDFL) to the fiscal office, since his company in this case cannot incur financial costs.
It is important to remember: the payment of dividends themselves in a company based on the results of its activities is legitimate no more than once a quarter, 6 and 9 months. In the absence of the fact of the company's profitability, the amounts received and distributed among the founders will not be dividends.
Features of calculation and payments for non-residents
According to Art. 224 of the Tax Code of the Russian Federation, dividends of individuals who are not residents of the Russian Federation are subject to a 15% rate.
The scheme for calculating tax on dividends for non-residents of Russia looks as simple as possible: the amount due to an individual as his dividends is multiplied by 15%, and is withdrawn in the standard mode - directly paid by the company in which the shareholder has his share.
Rules for legal entities
In Art. 284 of the Tax Code of the Russian Federation is displayed general order and rules for the payment of taxes on dividends for legal entities that are shareholders in a profit-making enterprise.
For individual Russian enterprises holding shares in a particular company are subject to a 13% dividend tax rate. For companies holding 50% of the shares of the authorized capital in another organization, they have the right to apply for a preferential rate of 0%, which allows such a participant in the enterprise to receive their dividends in full. This status is confirmed directly upon submission of supporting documents to the fiscal services (agreement on establishment, purchase and sale, exchange, decision on transformation, merger, etc.).
15% tax rate is provided for foreign company operating on the territory of the Russian Federation.
Reference. To avoid double taxation, businesses in some countries are required to treat dividends at a different tax rate in accordance with the provisions of international agreements.
Features of the work of companies on the simplified tax system
Despite the fact that the preferential tax regime for institutions working for, allows them to avoid from their activities, the provisions on dividends from the company's participation in the simplified tax system in another enterprise are among the exceptions - according to Art. 346.11 of the Tax Code of the Russian Federation, this legal entity is obliged to pay such tax. Interest rates in terms of the amount tax payments calculated by analogy with general procedure taxation for all legal entities.
Dividends from retained earnings of previous years
There are ambiguous interpretations among tax experts as to whether it is legitimate to consider the company's retained earnings for previous years as dividends. At the same time, the Tax Code does not officially prohibit the payment of dividends from the capital once earned. Accordingly, we can emphasize: the shareholders-participants have the right to receive dividends from the net profit for previous years, if it was not distributed, and was not transferred to reserve fund, as well as a fund for corporatization of the company's employees.
It also follows from these instructions that dividends for past years are taxed according to the same scheme as income of this type for the current year.
Residents Russian Federation, as well as foreign organizations carrying out their professional activities in the country for more than six months, must pay personal income tax on dividends. The current rate as of 2019 is for Russian and foreign companies 13% and 15% respectively.
Within this framework, the heads of all organizations must take into account the current tax status of the founder. This is due to the fact that at certain points in time he can act as both a resident and a non-resident. At the end of each specific reporting year, the final status and the rate at which the relevant tax levy will be levied is determined.
To understand the peculiarities of paying the tax in question, it is necessary to familiarize yourself with the established taxation procedure, with the key nuances of the transfer, with the details of accrual, with calculation examples, with the characteristic requirements for reporting documentation, as well as with the most frequently asked questions.
What is included there and by what rules
A certain part of the profit that was received by the organization and distributed among its founders or holders of securities can act as dividends. Shareholders can be physical and legal entities... In addition, it is worth noting that in 2019, dividends cannot include funds returned to investors after the company was declared bankrupt.
The procedure and the actual size of the payment of dividends in the overwhelming majority of cases is determined at the general meeting of the founders of the company. In accordance with the current federal law such payments can be considered a profit as well as, for example, income from a sale vehicle or any other property.
Payments are made on an annual basis. In some cases, other time frames may be set, for example, once a quarter. It is important to remember that the number of dividend payment dates directly affects how many times personal income tax is paid.
Main points
Are subject to
Any individuals can act as direct founders of a company or enterprise. Since the beginning of January 2019, the current personal income tax rate is fully consistent with the current wage rate.
Now, dividends transferred to the accounts of individuals are taxed in the following order:
The purpose of the functioning of any organization is a stable profit. At the end of the reporting year, upon receipt of net profit after all tax payments have been paid, general meeting participants may come to a decision on the redistribution of part of these incomes among the existing shareholders on the basis of their shares.
All income from the income of individuals, in each case, is subject to personal income tax on dividends. The corresponding condition is fully regulated by Article 208 Tax Code RF. This should not be done by the participant or shareholder himself, but directly by the tax agents, in other words, by the organization.
It should be noted that if a company pays dividends in 2019 for past reporting periods, for example, for 2013, the taxation of the corresponding income still occurs at a rate of 13%. The date of the actual payment of dividends is the day of transfer to the accounts of individuals.
Enumeration features
Personal income tax is written off on the day the dividend is issued. At the beginning of 2019, the actual due date for tax payments on all categories of income was changed. The tax levy is now transferred to the set budget level on the date immediately following the day the income is paid.
When paying the fee in question, each organization must take care of issuing a special payment order. It is worth noting that the KBK rate and the authentic code will be the same for both domestic and foreign companies.
The transfer of tax withheld from several persons can be carried out only in the format of one payment order. At the same time, it is important that a special registration certificate is attached to the document.
If desired, the date of payment of tax can be postponed when mutual requirements of the company and the founder are reached or when one equity participant from the current composition of founders.
Details of accrual
Based on the provisions of Articles 214 and 275 of the Tax Code of the Russian Federation, in cases where a domestic organization acts as a source of income for the taxpayer, then this company is automatically recognized as a tax agent and determines the actual amount tax collection.
It is important to remember that when calculating the amount Personal income tax the base cannot be reduced by the amount of tax deductions. This is because a 13% rate is applied. The calculation itself is made for each individual who receives dividends and directly depends on whether the company itself received similar payments.
Calculation examples
To understand the specifics of calculating personal income tax on dividends, you need to familiarize yourself with the following typical example.
The company LLC "Jupiter" for 2019 received a net profit of 500,000 rubles. Fomenkov E.G. are its founders. (70% share) and Z.O Yezhov (30% share).
Fomenkov is a citizen of the Russian Federation and permanently resides in the country, i.e. is a resident. Yezhov is a citizen of Ukraine, not being a resident and direct employee of the organization.
As a result, the following information on the amount of dividends and tax can be provided:
Reports on personal income tax from dividends
Without exception, all tax agents must submit to the territorial supervisory inspectorate located at the place of registration, a report with information on the income of individuals for the reporting period, as well as on the amount of tax withheld.
This must be done no later than April 1 of each year immediately following the one that ended. tax period... The requirement is governed by the norms reflected in Article 230 of the Tax Code and in the Order of the Federal Tax Service of the Russian Federation of November 17, 2019.
In addition, tax agents in the case of transactions related to securities and other tools financial nature, must necessarily provide the regulatory authorities with information on those incomes in relation to which tax has already been withheld, as well as on persons receiving the corresponding amount of profit. This is carried out in the form established by article 230 of the Tax Code of the Russian Federation.
Tax service specialists give clear explanations that the general procedure for providing information on the income of individuals to the inspectorate in the format of certificates for.
Additional clarifications
The nuances of the rate
The specific deadline for payment of taxes is not established by law due to the fact that the date of distribution of dividends is determined in individually every organization. However, in this case, one should rely on the norms of Article 28 of the Federal Law on Limited Liability Companies.
According to the normative act the organization has legal grounds to distribute the net amount of income among the participants every three months, every 6 months or once a year. After deciding on the actual date of payments, participants must receive the amount allocated to them no later than 2 months later.
It should be noted that dividends cannot be applied to accrued dividends. tax deductions... This fact is due to the fact that the calculation of the current tax base is carried out separately from other income amounts, for which the same tax rate of 13% is set. As for insurance premiums, they are also not charged on this amount due to the fact that the owner and the company do not enter into a labor relationship when sending the amounts.
Within the framework of the transfer of dividends, the company itself acts as a tax agent. This directly indicates the fact that the responsibilities for calculating, withholding and transferring tax are assigned to the organization, and not to its participants.
In case of a pass deadlines withholding personal income tax from the amounts in question, a certain fine may be imposed on the organization by the regulatory authorities. Direct responsibility, in each specific case, is borne by the LLC itself due to the fact that the company is an official tax agent.
Conditions for foreigners
If the payment of dividends is made in favor of those participants who are non-residents of the Russian Federation, the tax fee will be calculated according to the following formula established by Articles 214, 224 and 275 of the Tax Code of the Russian Federation:
Nd = Dinost x 15%
It is important to keep in mind the fact that a foreign citizen can be a resident of that foreign state, which has a special agreement with Russia and the elimination of the double taxation order. In such a case, a reduced or zero tax rate may apply.
In accordance with this, all dividends will be taxed at the rate that was established under the relevant agreement, but only when the participant fills out a document confirming the fact of his residence. Such a requirement is determined by the norms of siaiti 312 of the Tax Code of the Russian Federation. The following countries can be cited as examples.
The information is presented in the tabular form below:
Sample payment order
To pay the tax fee in question, you must apply the established sample payment order... In 2019 year personal income tax from dividends is paid to the standard BCC for the corresponding tax fee - 182 1 01 02010 01 1000 110. In this case, any special BCC is not provided. It is this information that should be indicated in the provided field at the top of the document.
In the main part of the order, all participants who are entitled to payments are fully prescribed. The tax must be paid without fail no later than the day immediately following the transfer of the amount of dividends to the participant on the basis of Article 226 of the Tax Code.
It is worth noting that the date of actual generation of income may be indicated in the purpose of the payment document. Thanks to this information, representatives of territorial tax services can immediately be convinced of the fact that the violation of the terms personal income tax payments was not admitted. Accountants of organizations in the formation of the relevant documentation can use the 1C program.
FAQ
The transfer of personal income tax tax from dividends has a number of characteristic features.
To fully understand them, you need to familiarize yourself with the following most frequently asked questions:
At what rate can the tax be calculated if an organization pays dividends to its members for 2019 in 2019? | All unpaid dividend amounts for previous reporting periods should be taxed at a rate of 13%. This requirement is established in the Letter of the Federal Tax Service of the Russian Federation dated March 14, 2007. |
Do I need to recalculate the tax if, during the reporting year, the founder of the organization changed his status from a non-resident of the Russian Federation to a resident? | Each taxpayer has legal grounds for recalculating tax at a rate of 13% when the current tax fee is changed. In this case, the territorial tax authorities will deal with the refund of such tax. |
Can tax deductions be applied in relation to dividends on the basis of Articles 218-221 of the Tax Code of the Russian Federation? | Such tax incentives cannot be applied to dividends. This may be due to the fact that when calculating the amount of tax, the entire amount of dividends is the tax base. |