Is there tax on dividends? Personal income tax on dividends

The dividend tax in 2017 has undergone some changes compared to previous years.

Dividends are the income of shareholders or company participants received from the distribution of net profit. This tax is calculated separately from other indicators.

Tax code Russian Federation contains, according to which, from the beginning of 2015, dividends paid to individuals are subject to a 13 percent tax.

The dividend tax rate in 2016 is 15 percent for individuals who are not residents of the Russian Federation.

Amount of tax to be paid

The following formula can be used for those who are interested in how payments are made.

D – dividends that went to the tax agent based on the results of the reporting period.

d – total amount with dividends that must be paid.

Сн – tax rate designation

K is the ratio between the total amount and the dividends that are paid to individual shareholders.

N – income tax to which the amount is subject.

Important: negative numbers result from such calculations if dividends received for reporting period, Not more than the amount, which must be paid. Then shareholders do not receive payments.

Tax on income in the form of dividends. Payment procedure

The organization whose shareholders become recipients of payments is responsible for the process itself associated with withholding funds for the budget, as well as processing all documentation.

The management of this company plays the role of tax agent. He must assume the responsibility to pay the appropriate amount.

Payment procedure income tax as follows:

1. The obligatory payment to the tax service is transferred on the day of payment of dividends on shares (for example, or).
2. Employees prepare a certificate with form 2-NDFL. It contains information about the amount of income received and the taxes with which it is taxed.
3. Reporting documentation is submitted to employees of the FMS branch no later than April 1 of the following year after payments are made.

Form 2-NDFL looks like this:

Features of calculation and payments

To take advantage of the privileges, management must prepare documents that would confirm the fact of carrying out activities in the territory of another state.

When paying dividends by individual founders, the latter must confirm payment of tax to the treasury of another country.

Otherwise, the citizenship of the founder will not affect the amount of tax. The declaration for this tax must be completed the day after the profit is received.

But this rule does not apply to organizations that operate under simplified system. In such situations, income tax is included in the base when calculated according to the usual scheme, and is indicated in the usual declaration.

Rules for legal entities

If dividends are paid to legal entity founders, the same rules apply. That is, the tax must be paid immediately after the immediate profit is received.

No later than 10 days after the actual profit, income tax must be transferred to the budget.

And here only the company itself is responsible for carrying out all necessary operations. This also applies to cases where recipients use special modes taxation.

Income received in the form of dividends is not subject to the rule on exemption from “special regimes” from payment.

There are two dividend tax rates for legal entities in 2016: 0 and 9 percent. The 2016 dividend tax rate of 9 percent applies in most cases.

Only some companies can use zero rate tax on dividends in 2016.

Several conditions must be met to be eligible to use the benefits.

• In the authorized capital of the organization, management must own at least 50 percent of all shares for at least 1 year by the time the decision to pay dividends is made.
• 500 million rubles or more is the cost of acquisition, obtaining ownership of a share in the authorized capital. When calculating this cost, not only the initial, but also additional contributions are taken into account.

Features of companies operating on the simplified tax system

To pay dividends, the founders need to determine what net profit they receive. Calculations are made based on data from accounting reports.

But the legislation says that companies are not exempt from such reporting. They only need to report on intangible assets, fixed assets. How to solve the problem in this case?

There are several options.

1. Maintaining accounting. This helps with determining net income and paying dividends.
2. Restoring accounting records if they were missing before.
3. When accounting reporting is carried out after a complete inventory of all property has been carried out.

The information indicated in the balance sheet is confirmed by the inventory and its results. This procedure is formalized with primary documents.

To fill out the balance correctly, you need to take an inventory of:

• The amount of funds, not only in the cash registers, but also for the current account.
• Assets and liabilities in the company.
• Amounts of debt on loans and borrowings.
• Financial investments for different periods.
• Manufacturing processes that have not been completed.
• Debts on credit and debit.
• The number of fixed assets, intangible assets.

The charter of the LLC company reflects the indicators by which the additional authorized capital is calculated.

When the asset and liability indicators on the balance sheet are calculated, a difference appears, which reflects the result of the company’s activities. Profit is shown as a positive difference, and loss as a negative difference.

Calculation net assets in the company for the founders is carried out according to the balance sheet.

Dividends from retained earnings from previous years

The decision to distribute the profits of previous years along with the payment of dividends is made at a meeting of the company’s founders.

Dividends are usually paid in proportion to the share of participation in the authorized capital of the organization. But a different payment procedure can be envisaged.

Particular attention should be paid to those LLC founders who can apply a zero rate on dividends in 2016 taxation.

This happens if they fall under clause 1, clause 3 of Article 284 of the Tax Code of the Russian Federation. The Tax Code does not directly establish the payment of income taxes on dividends to LLCs calculated for previous years.

It is always worth remembering that income from equity participation in the capital of organizations are calculated separately from other types of income, as well as the tax to which they are subject.

Dividends from an LLC: how to calculate, pay and withhold taxes on them?

Personal income tax on dividends in 2018 is paid in full. In accordance with the law, all income of entrepreneurs and individuals, including Russian non-residents, is taxed. Profit earned on stock market or from investing in an LLC is no exception.

Tax on dividends in 2018 - rate

In accordance with Article 43 of the Tax Code, dividends are considered to be that part of the profit that remains with the company after paying taxes and which is subject to proportional distribution among the owners of shares or other valuable papers companies. If the share of the profit is allocated disproportionately, then this transfer is not considered dividends and is subject to taxation according to a different scheme. Dividends can be paid:

• Once a quarter, once every 6 months or once a year based on the results of the enterprise’s work;
• At the end of the year when working with options and other derivatives instruments.

For both types of dividends personal income tax rate in 2018 remains united. Its specific meaning depends on the recipient and his status:

• Russians permanently residing in the country ( tax residents) – 13%;
• Russians living in Russia for less than 183 consecutive days (non-tax residents) – 15%;
• Domestic legal entities – 13%;
• Foreign companies – 15%;
• Legal entities that have held more than half the share in the authorized capital of the company for more than a year - 0%.

These rules personal income tax transfers dividends in 2018 are regulated by Articles 224 and 284 of the Tax Code.

It is important to remember that even if an LLC, due to the peculiarities of the applied tax regime exempt from paying fiscal contributions, then obligatory payment The company will still have to pay dividends, because these payments are considered personal income.

In addition, no type of deduction, including property, can be applied to dividends. This means that dividend taxes are transferred to the budget in full for every ruble paid.

Payment deadline

In accordance with the law, namely Article 223 of the Tax Code, the deadline for paying personal income tax on dividends in 2018 is the day of their payment. It does not matter in what form they are paid: in cash, electronically or in the form of income in kind. Those. in fact, tax on dividends is withheld at the time of their transfer to a legal entity or private shareholder.

Article 226 of the Tax Code indicates that for an LLC, withheld dividends are transferred on the payment day or, in extreme cases, on the next day. For example, if a company distributes dividends on September 1, then on September 2 it must send the withheld personal income tax to the budget.

For joint stock company The period for transferring “dividend” taxes is no more than 30 days from the date of payment. The withdrawn personal income tax is transferred to the budget no later than a month after the distribution of profits.

By law, the organization itself is a tax agent and does not have the right to impose the obligation to pay fiscal contributions on recipients. If the calculation terms and rates are violated, all responsibility will be assigned to the company.

The state will have the right to demand payments from a legal entity mandatory payments in full and also pay fines. In case of malicious tax evasion, administrative and criminal penalties are applied to the founder and other responsible persons. It is better not to miss the payment deadline.

The deadline for paying dividends is determined at the meeting of shareholders. Therefore, the company prepares all documents in advance and carries out preliminary calculations.

Fill out the payment order correctly and indicate the correct code for paying personal income tax on dividends in 2018, since incorrect documentation is not a reason for exemption from liability.

How to make a transfer

Let's look at the algorithm for making payments to repay tax for dividends from start to finish - what codes to enter in 2 and 6 personal income tax, how to fill out a payment order.

What to indicate in a payment order - KBK and sample

The payment is executed according to the form approved by Order of the Ministry of Finance No. 107-n under code 0401060. When filling it out, fill in all fields correctly:

• Order number;
• The amount of funds transferred (at the correct rate);
• Taxpayer status is 02 for a tax agent, i.e. organizations;
• KBK for personal income tax on dividends 2018;
• Frequency of dividend transfers;
• Date of transfer.

The Ministry of Finance in letter No. 03-04-07/58597 notes that there is no need to prepare a separate payment slip for each taxpayer; the entire transaction can be carried out in one operation. This simplifies the procedure, especially if the number of shareholders is in the tens or hundreds. It is necessary to have documents confirming the correctness of the calculations and allowing you to clearly identify each taxpayer.

The following features of processing payment orders for transferring withheld taxes to the fiscal service should be taken into account.

The order must include the correct BCC for transferring personal income tax on dividends in 2018, otherwise the payment may be classified tax service as any other payment.

Code budget classification did not change. As in previous years, its meaning:

182 1 01 02010 01 1000 110.

The same BCC is established for taxes calculated on wages and other payments.

Dividend taxes should be transferred separately from other types of fiscal contributions, for example, withheld from salaries. A separate order is created for each type of transferred payments, despite the single dividend code in the 2-NDFL certificate.

When creating a field indicating the month of departure, use letters to indicate the frequency of payments:

• MC – if dividends are paid monthly;
• KV – if once every 3 months;
• PL – if once every 6 months;
• GD – when paying dividends for the year.

You can download a sample payment form for dividends with personal income tax in 2018 to be sure of filling out the document.

You can go to the website of the fiscal service and, if available, electronic signature send to complete the order online by sending it via a separate communication channel.

Code in certificates 2 and 6 personal income tax

Reporting on dividends paid by the company is submitted twice, in the form:

• Certificates 2-NDFL;
• Report 6-NDFL.

It is necessary to reflect dividends in certificate 2-NDFL in 2018, which the LLC accountant must submit before the first of April of the year following the end of the reporting period. In the declaration, the value of dividends is indicated in line code 1010.

Regarding the reflection of the dates of transfer of dividends and tax withdrawal, the following rules apply:

• Line 100, when recording dividend payments in 6-NDFL for 2018, reflects the actual day the profit was received;
• When issuing dividends subject to different taxes(for example, when making payments to residents and non-residents), the amounts paid are recorded in different sheets;
• If dividends, taxed at different rates, were paid on different days, this is reflected in different lines, but under the same number - 100;
• If there are no grounds for separating the types of dividends in 6-NDFL 2018, then all income received is indicated in line 130.

An important point: all lines indicate the actual amount of dividends, i.e. before deduction of fiscal contributions.

How can I get a tax deduction?

As mentioned above, in accordance with the Tax Code, tax on dividends must be paid in full, and the deduction rules do not apply to it. Those. In any case, the organization is obliged to transfer a fiscal contribution to the budget.

Individuals benefiting from investing in stock exchange, can avoid paying personal income tax. To do this, they need to open with any authorized broker special kind accounts – individual investment. After the end of the reporting period of three years, such investors have the right to declare application tax deduction according to code B: for income. All profits received, including from dividends, coupons and exchange rate differences, will be exempt from tax.

If the broker transfers dividend payments directly to the client’s current account, you can apply for the deduction earlier: after tax period, without waiting for the 3-year period to expire. The state will return all withdrawn taxes.

If the client closes his IIS before his right to use it, he will have to return all tax preferences received to the budget.

Conclusion

In 2018, both organizations and individuals are required to pay personal income tax on dividends at the rates prescribed by law. For individuals and entrepreneurs living in Russia, this figure is 13%, for non-tax residents – 15%. The tax is withheld when dividends are transferred to recipients, and the payment is sent - maximum on the next business day. The fact of payment of dividends is reflected in the 2-NDFL certificate and the 6-NDFL report according to the established rules for filling out reports and codes.

If organizations (LLC or JSC) pay dividends to their participants (founders or shareholders) based on the results of their activities, then they are required to withhold income tax from this amount. In this article, we will consider at what rate personal income tax should be withheld from dividends in 2018 and when to transfer the tax to the budget.

Personal income tax rate on dividends

Until 2015, the tax on dividends had to be withheld at a rate of 9%. Since the beginning of 2015, the personal income tax rate has increased, regardless of the period in which payments to the founders are distributed. The tax rate on dividends depends on the status of the recipient of the founders' payments. If he is a resident of the Russian Federation, then a rate of 13% should be applied; if the recipient is not a resident, then the rate is 15%. The exception applies only to double tax avoidance agreements concluded with foreign countries. It is necessary to determine what status the recipient of the founding payment belongs to at the time of its distribution.

Important! For residents of the Russian Federation, the personal income tax rate on dividends is 13%, for non-residents – 15%.

Founder status

A resident in our country is a person who stays on the territory of the Russian Federation for at least 183 calendar days within 12 consecutive months. The time spent by a person in the Russian Federation is not interrupted if leaving the Russian Federation is due to the following reasons:

• Training or treatment, the duration of which is less than 6 months;
• Performing duties related to work (services) on offshore hydrocarbon deposits.

In addition, the following persons are also recognized as residents, regardless of the time of their stay in the Russian Federation:

• Russian military personnel who serve abroad;
• Officials who were sent abroad.

Personal income tax on dividends in 2018

Personal income tax is calculated and withheld on the day when the “founding” funds are paid out. In this case, dividends must be accrued earlier than this day, namely, based on the date of the founders’ decision to accrue dividends. Each payment is calculated separately. Depending on the tax rate (13% or 15%), the calculation of dividends may be different. In the event that dividends are paid to company participants in in kind, personal income tax should also be withheld, and the tax rate will not change. The procedure for determining the tax rate will be the same.

Procedure for calculating personal income tax on dividends to residents

The calculation of personal income tax on payments to residents will depend on whether the organization making the payments received the same type of payments from other companies.

For example, the organization has no income in the form of dividends. In this case, the calculation procedure will be as follows:

Personal income tax = D x 13%, where

D – dividends accrued to the resident.

13% – tax rate.

The calculation will be more complicated if the organization is the founder of another company from which it received any amounts for participation in this year or previous. To calculate the tax, you will have to check whether dividends received from another company were taken into account in payments to the founders or not. If such receipts have already been taken into account in the calculations, then personal income tax must be calculated as usual, that is, the payment is multiplied by 13%. If income from another company has been received, but dividends have not yet been paid, the calculation will be as follows:

Personal income tax = DPR / DR x DR – DP x 13%, where

DNR – dividends that are accrued;

DR – dividends to be distributed;

DP – dividends received, excluding amounts taxed at a 0% rate.

It should be remembered that you will not need to withhold personal income tax if the dividends received by the company are equal to or greater than the amount paid to the participants.

Procedure for calculating personal income tax on dividends to non-residents

For non-residents, the formula for calculating personal income tax will differ only in the size of the rate:

Personal income tax = D x 15%

Deadline for transferring personal income tax on dividends in 2018

The period for paying personal income tax on founder's payments depends on the legal form of the organization making the payments.

Established for LLC next rule to determine the deadline for personal income tax payment: the tax must be transferred no later than the day following the day of payment of dividends. It does not matter where the money was issued from, from the cash register or transferred to the founder’s card. Dividends, by the way, can even be transferred to a third party indicated by the founder.

List personal income tax organization must be at the place of its registration, regardless of where the recipient of the dividends is registered.

Important! The BCC for paying personal income tax on dividends is the same as for paying income tax on other income. KBK 182 1 01 02010 01 1000 110.

Let's look at an example:

Let’s assume that the organization paid dividends to one of the participants on April 10, 2018. Personal income tax from this payment must be transferred on the same day or the next, that is, April 11, 2018. If the payment occurs on Friday, April 13, 2018, then personal income tax must be transferred no later than April 16, 2018. This rule applies to LLCs. For JSC, the rules are different. Tax on dividends on shares of a Russian company is paid to the budget within up to 1 month from the date of payment.

Let’s summarize the deadlines for paying personal income tax on dividends in 2018 into a table

Important! If the deadline for paying personal income tax on dividends falls on a weekend or holiday, it is postponed to the next working day.

Responsibility for non-payment of personal income tax

2-NDFL and 6-NDFL

All dividends paid to the founders of the company are reflected in its financial statements. For LLCs and JSCs, you must submit tax form 6-NDFL. And 2-NDFL is filled out and submitted only by LLCs. Instead of the 2-NDFL certificate, JSCs indicate in the income tax return the information in Appendix 2, subsection 1.3, sheet 03. Such a declaration is also submitted by JSCs that apply the simplified tax system.

The legislative framework

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

Concept of dividends

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

Tax rates on dividends of legal entities and individuals

Personal income tax

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

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

When is a tax deduction not applied?

Personal income tax reporting

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

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

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

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

Income tax

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

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

The duties of a tax agent exist with Russian companies regardless of the tax regime.

Calculation of net assets

Dividends cannot be distributed by law, for example, if the company’s net assets have decreased authorized capital. To do this, you need to know how to calculate these “net assets”.

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

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

When calculating, the total assets of the organization are subtracted accounts receivable founders for unpaid contributions to charter capital or payment for shares.

As for liabilities, they must be reduced by the amount of deferred income received as state aid or as property transferred free of charge.

How to calculate tax on dividends

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

Example 1

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

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

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

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

Example 2

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

Beta LLC owns shares in the authorized capitals of:

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

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

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

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

• Sidorchuk I.P. Personal income tax amounted to RUB 4,500.00. (30,000 x 15%), payment to Sidorchuk I.P. amounted to RUB 25,500.00. (30,000 – 4,500).
• Ivanov P.S. Personal income tax is calculated according to the following rule: if the company that issues dividends makes a profit in another organization, then personal income tax must be calculated using the formula: personal income tax = 13% x (Div - Div1) x Div2/Div, where:
  • Personal income tax is the calculated tax of an individual resident of the Russian Federation;
  • Div – the amount of profit to be distributed (in our example, 1,000,000.00 rubles);
  • Div1 – the amount of dividends received (this includes profits received from third parties, including for previous periods, but not included in the calculation of tax), minus income received Russian organizations in the form of dividends, - provided that on the day of making the decision to pay dividends, the organization receiving dividends has continuously owned for at least 365 calendar days at least a 50 percent share in the authorized capital of the organization paying dividends or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50 percent of the total amount of dividends paid by the organization (RUB 500,000.00 - income from Zeta LLC);
  • Div2 – share (dividends) of an individual – a resident of the Russian Federation (RUB 70,000.00).

  So, personal income tax on dividends from Ivanov P.S. amounted to RUB 4,550.00. (70,000/1,000,000 x 13% x (1,000,000 – 500,000); Ivanov will receive 65,450.00 rubles (70,000.00 – 4,550).

• Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0%.
• The income tax on dividends of Delta LLC, withheld by the tax agent of Beta LLC, will amount to RUB 195,00.00. (300,000/1,000,000 x 13% x (1,000,000 – 500,000). The participant receives 280,500 rubles (300,000 – 19,500).

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

Since businessmen are engaged entrepreneurial activity, which means the purpose of all this is to make a profit.

At the end of the year, the company's management or individual entrepreneur calculates profit. If the activity was successful, it means that the owner hopes to receive dividends.

For tax authorities, this term means income that is received by shareholders or their participants. Typically, this income remains after all payments due to the government have been distributed. On general meeting decides whether to pay dividends or not. In this article we will look at what tax on dividends shareholders must pay and in what cases this happens.

It all depends on who the shareholder who received this profit is - the individual. person or organization (legal entity). Some must pay value added tax, while others must pay legal tax. persons pay duty on profits. Let's consider all payers of a given state. collection

Payment to individuals dividend persons

When individuals participate as shareholders, they are obliged this fee pay at a rate of 9%. Moreover, income tax is calculated not on the day when the shareholders decided to pay the profit, but when this profit was received.

Transfers of the amount to be paid to the budget are made when they have been withdrawn cash in a bank or when the profit was credited to the shareholder’s current account - an individual. faces.

The shareholder who received this amount is required to report it to the tax office. You need to fill out a declaration indicating the amount of money received and the tax on it.

Form 2-NDFL is filled out; it must be taken into account that if the recipient of this amount is also an employee of the company, then two certificates of this form are filled out. One is filled out at a rate of 13 percent (salary rate), and the other certificate is filled out at a rate of 9 percent for dividends.

All figures of dividends paid are entered into the declaration, which reflects the amount and the tax itself.

Legal dividends persons

When accruing and paying dividends directly to legal entities, duty must be paid on them when the direct accrual occurs.

For example, shareholder management has decided to pay all dividends to shareholders, but this decision is not a basis for withholding tax. The duty must be withheld directly when the legal entity. the person will receive the money into his account.

After receiving sum of money The organization is obliged to remit tax on the amount received within ten days. When calculating tax, you also need to take into account the system by which the organization operates. Businessmen – “special “regime workers” are not exempt from paying taxes in the form of dividends. Taxes are calculated according to two types of interest - 0 or 9. As a rule, the calculation is taken from nine percent.

Companies can get preferential interest taxes are calculated if the following conditions are met:

• If the organization that receives dividends owns as an owner fifty percent of the authorized capital for one year.
• The share in the authorized capital must exceed five hundred million. Both the initial deposit and additional cash contributions are taken into account.

Tax calculation

The tax payable on dividends for both individuals and legal entities is calculated in the same way.

To determine the amount to be paid, you need to use the following formula:

K * C * (d – D) = N, where -

• K – the ratio of the amount that is subject to distribution between taxpayers - recipients of dividends.
• C is the rate that is used for settlements.
• d – the amount to be distributed among the shareholders of municipal enterprises.
• D – the total amount of profit that the tax agent himself received for the period when the moment of distribution of dividends occurred.
• N – the amount of dividends that must be paid to the budget. If the amount turns out to be zero, then the obligation to pay dividends disappears and the money from the budget is not compensated.

On specific example Let's calculate the amount that needs to be paid to the treasury from receiving dividends. Let's imagine that the organization that pays these dividends is the recipient.

The organization contains shareholders who are an individual, legal entity and members of the municipal committee.

At the end of the year, profit is received and calculated. At the meeting, the participants decided to receive dividends in the amount of one hundred thousand rubles. This amount was distributed as follows:

• 20 thousand rubles were paid to an individual.
• 20 thousand - state authorities.
• 60 thousand – to a legal entity.

At the end of last year, the organization earned profits (dividends) in the amount of 50,000 rubles, which the board of shareholders decided not to pay, but to leave for the development of the company.

The tax is calculated as follows:

For an individual – 20,000 / 100,000 *9% * (100,000 – 50,000) = 900.

Legal entity - 60,000 / 100,000 * 9% * (100,000 - 50,000) = 2,700.

If the organization made the calculation without taking into account readings (d), the readings of which increase it when calculating the tax, then the organization could make the following calculation:

20,000 / 80,000 * 9% (80,000 – 50,000) = 675 rub. I would have to pay physical. face.

60,000 / 80,000 * 9% (80,000 -50,000) = 2,025 rubles would be paid by the company.

But, unfortunately, our state is trying to increase taxes whenever possible, even if minimum interest, but in total they amount to decent amounts.