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Personal income tax on dividends to an individual. Taxation of dividends. Features of dividend payment and taxation

Dividends are considered to be those profits that remain unaffected after all payments have been made. necessary taxes. By law, these funds must be distributed among shareholders. Like any income, they are subject to contributions to the regional budget for both individuals and legal entities. In case of non-payment of the mandatory contribution, a fine of 20% their total amount.

In 2019 do not apply to dividends:

  • return of founding fees after the company is declared bankrupt
  • return of bank deposits
  • re-registration and transfer of shares and securities of the company into hands

In other cases, profit is considered eligible for taxation. The frequency of payments depends on the decision, accepted by shareholders enterprises at a general meeting: once a year, six months or quarter. To avoid various disputes, the amount of transfers must be proportional to the shares of the founders in the authorized capital.

The profit of each participant is calculated using the formula:

A * B = C, where

A– profit margin, B– size of share in the authorized capital, C– part of the total number of dividends that will be paid to the founder

Since the contribution rate for this type of income is low, a disproportionate distribution of payments may be recognized as another type of income, which will entail an increase in the rate.

The amount of payment in Russia is calculated differently for legal entities and individuals.

Taxation for 2019

Even if an enterprise has chosen the simplified taxation system (STS), this does not exempt it from tax contributions on net profit. Thus, an amount equal to personal income tax (13%) is withheld from an individual, and income tax is withheld from a legal entity (from 0 to 15%). Let's take a closer look at the difference.

Transfers on behalf of an individual must be made to the budget dividend distribution company. Essentially, an organization is a tax agent for a person who receives profit from a business.

In some cases, profit is paid not in cash, but in the form of goods or property that the company produces. The company's management submits an application to the tax authority stating that it is not able to withhold personal income tax from an individual receiving income from the business. Then the required contribution is paid directly by the recipient.

The amount for individuals is calculated based on the status of the recipient - it can be.

A resident is considered a business participant who has spent time in the country 183 days behind Last year. It does not matter whether the required number of days was formed in a row or in parts. By the way, according to Article 207 of the Tax Code of the Russian Federation, days that the recipient of the profit spent in other countries for a “valid” reason are not taken into account - due to necessary treatment, training in educational institution, due to illness or death of close relatives, and so on.

An individual is recognized as a non-resident if the participant has spent less than 180 days.

Interestingly, country status can be obtained by a person who does not have Russian citizenship; the only important thing is the time he spent on the territory of the Russian Federation.

Business income tax for individuals is:

  • 13% - for residents of the country
  • 15% - for non-residents

Payments for making a profit significantly affect the volume regional budgets. That is why the tax amount increased from the recent 9% to 13%.

Regulates taxation standards for legal entities (LLC) that have received profit from business. According to the law, a special role here is played by the fact whether the organization is Russian or foreign.

For example, if one Russian company has at least 50% share in the capital of the source company, then the amount of tax in this case will be 0% . However, the right not to pay a profit contribution must be documented:

  • purchase and sale agreement or exchange agreement
  • a copy of the decision on division, allocation or transformation of shares
  • judicial acts
  • acts of transfer of shares
  • agreement on establishment

In other cases, the amount of income tax is calculated based on the tax regime and status chosen when opening a company:

  • organization based in Russia – 13% from the amount of income;
  • foreign agent organization – from 15% .

A foreign organization can pay tax at a different rate if it is provided for by an international agreement that avoids double payment of the contribution.

Legal entities that have chosen the so-called special regimes - simplified system (STS), Unified Agricultural Tax or UTII - have certain advantages. For example, they are exempt from tax on their own dividends received from their company. But if they simultaneously hold shares in the authorized capital of another organization, then there are certain exceptions.

Thus, according to Article 346 of the Tax Code of the Russian Federation, organizations working under special regime taxation are not exempt from mandatory payments for income from third-party business.

Companies with UTII pay tax only if the income is received from certain types of activities:

  • domestic services;
  • veterinary services;
  • car repair, maintenance and car washing services;
  • paid parking lots;
  • passenger transportation services;
  • shops, catering establishments, pavilions with a hall for visitors with an area of ​​no more than 150 square meters;
  • distribution, creation and placement of outdoor advertising;
  • others (according to the list given in article 346.36 Tax Code RF).

In other words, taxes are paid on behalf of individuals by the organization that is the source of dividends, if we are talking about a financial equivalent. In this case, individuals pay their own contributions if the profit is received in the form of property.

If profit in the form of property was received in 2019, personal income tax must be paid before July 15, 2020.

If we talk about legal entities, they are exempt from paying taxes on their own profits, but must pay taxes on third-party profits. All the subtleties of this issue are regulated by Article 346 of the Tax Code of the Russian Federation.

hundred vka

Conventionally, the dividend tax rate can be divided into the following components:

  • 13% – for individual residents of the Russian Federation receiving income from business;
  • 15% – for non-resident individuals of the Russian Federation;
  • 13% – for legal entities, Russian organizations;
  • 15% (or another rate under an interstate contract) - for foreign enterprises;
  • 0% – for organizations owning 50% of the authorized capital in the source of income.

Explains how the amount of taxes on dividends is calculated for individuals and legal entities - residents of the Russian Federation and operating in the Russian Federation, respectively. The calculation is made using the formula:

H = K * Sn * (D1 – D2), where

N– the total amount of tax withheld from profits, K– the ratio of the amount of profit that is distributed in favor of a specific participant and the amount of total profit, Sn– the size of the tax rate, D1– the full amount of business income that must be distributed among shareholders or founders, D 2– the value of the entire amount of the enterprise’s independent income (useful if it was not previously taken into account in the calculation of profit).

KD2 does not include dividends requiring a zero rate of necessary tax contribution(for example, on profits received from the organization itself).

This formula will work to calculate taxes on dividends that individuals and legal entities will receive in 2019.

conclusions

Thus, the amount of tax on net profit received by organizations is determined based on the status of the distribution participant - it can be an individual or entity, resident or non-resident of Russia, receiving income from business.

The frequency of payments of profit shares is determined at the general meeting of shareholders or founders of the enterprise that receives dividends. Final calculations and reporting for transactions are carried out according to the formulas given in Articles 275 and 346 of the Tax Code of the Russian Federation.

Failure to pay tax results in a fine for both individuals and legal entities. Its size is at least 20% of the total amount of income due to the participant.

How to calculate, pay and withhold taxes on dividends? Details are in this video.

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

What it is

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

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

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

Kinds

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

Types of dividends

ClassificationKinds
Share category· By privileged.

· Simple.

Ordinary shares indicate the participation of shareholders in the company and provide voting rights. They also allow shareholders to receive dividends and a share of the property of the company upon its liquidation.

Hosts preferred shares receive profits from the company's shareholders. When a company of shareholders is eliminated, the owners of the shares acquire rights in relation to the owners of ordinary shares, according to the part determined by the price of the shares.
Payout time· Quarterly.

· Semi-annual.

· Annual.
Payment method· Financial.

· Paid by property
Payment amount· Absolute.

· Partial.

Dividends for tax purposes are recognized

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

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

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

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

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

  • Payments to a shareholder of a liquidated company in a financial or in kind, which are not more than the contribution of this shareholder to the authorized treasury of the organization.
  • Payment to shareholders of a company in the form of transfer of shares of the same organization into ownership.
  • No payment commercial company for the implementation of its main statutory work, made by business companies whose statutory treasury consists of contributions from a non-profit enterprise.

Video: Advance tax payments

For an individual

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

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

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

For a legal entity

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

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

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

What is the tax on dividends in 2018?

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

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

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

Rate under simplified tax system

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

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

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

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

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

Payments

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

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

Frequency and order

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

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

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

  • To the quarter.
  • Half year.

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

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

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

Restrictions

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

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

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

Deadlines

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

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

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

Causes and consequences of non-payment

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

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

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

If dividends are unclaimed after this time, they are returned to profit and requests for them are no longer accepted.

The law does not provide for any sanctions for exceeding the time limit for payment of dividends. The results may be that participants go to court with a request to pay not only dividends, but also expenses for the delay in their transfer.

If the court proves that the JSC that accrued the dividends is opposing their payment, then a fine may be imposed under Art. 15.20 of the Code of Administrative Offenses of the Russian Federation in the amount of:

  • from 20 to 30 thousand rubles. for officials;
  • from 500 to 700 thousand rubles. for legal entities.

Since 2015, the rate has been equal to the salary. Although income tax is not subject to contributions to insurance funds, as it is outside the scope of labor legislation. Payment must be made in proportion to the share of the founders in the statutory treasury of the company.

A dividend is any income received by a shareholder or participant from an organization during the distribution of profits remaining after taxation in proportion to its shares (shares) in the authorized capital of this organization. Dividends also include any income received from sources outside the Russian Federation, if these incomes are considered dividends under foreign law (Clause 1, Article 43 of the Tax Code of the Russian Federation).

Does not apply to dividends:

  • payments to participants upon liquidation of an organization within the limits of their contributions to the management company, payments to shareholders in the form of transfer of shares of this organization into their ownership;
  • payments to a non-profit organization (NPO) for its statutory activities from business entities consisting entirely of contributions from this NPO.

How can an LLC pay dividends and withhold taxes in 2018?

The source of payment of dividends in an LLC is net profit. This is the profit that remains after taxes. It is determined according to the accounting (financial) statements of the organization, line 2400 of the Report on financial results(clause 23 PBU 4/99 " Financial statements organizations").

Accounting statements of the LLC, including amount net profit, must be approved by the LLC participants from March 1 to April 30 of the year, following the reporting one (Article 34, Article 39 of Law No. 14-FZ “On LLC”).

The period for paying dividends in an LLC and the procedure for their payment are determined by the company’s charter or a decision of the general meeting of participants on the distribution of profits between them. If the charter does not specify a different period, then according to the general law, the payment period should not exceed 60 days from the date of the decision on the distribution of profit (clauses 1-3 of Article 28 of Law No. 14-FZ “On LLC”).

Thus, according to general rule, payment decision annual dividends accepted general meeting LLC participants (decision of the sole participant) along with approval annual report and balance sheet no later than April 30 of the year following the reporting year.

Example:
The decision to pay dividends for 2017 (distribution of profits for 2017) was made on April 30, 2018. The LLC charter does not establish a deadline for paying dividends, which means that the dividend payment period expires on June 29, 2018.

If the company violates the deadline for paying dividends, the participant has the right to demand their payment within three years after the expiration of the specified period. The company's charter may provide for a longer period for filing this claim, but it cannot exceed five years.

Unless otherwise provided by the charter, the distribution of profits among the LLC participants occurs in proportion to their shares in the authorized capital of the Company (Article 28 of Law No. 14-FZ “On LLC”). That is, if a participant’s share is 15%, then the amount of dividends due to him will be 15% of the distributed profit.

Example of dividend calculation:

Based on the results of work for 2017, the annual meeting of participants of Zvezda LLC decided to allocate part of the LLC’s profit in the amount of 1 million rubles to pay dividends. Society had no billing period income in the form of dividends. All participants are tax residents of the Russian Federation, shares between them are distributed as follows:

  • Suvorov A.V. - 40%;
  • Ushakov F. F. - 36%;
  • JSC Molniya - 24%.

How to calculate tax when paying dividends to LLC founders in 2018

We reflect dividends in tax reporting LLC 2018

When paying dividends to Russian organizations and individuals - residents of the Russian Federation, the amount of tax to be withheld from income is calculated according to the formula given in clause 5 of Art. 275 Tax Code of the Russian Federation.

N – amount of withholding tax;

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

S n – tax rate(in percentages);

D 1 – the total amount of dividends to be distributed by the Russian organization in favor of all recipients;

D 2 – the total amount of dividends received by a Russian organization in the current reporting (tax) period and previous reporting (tax) periods (except for dividends taxed at a rate of 0%) at the time of distribution of dividends in favor of taxpayers receiving dividends, provided that the specified amounts of dividends were not previously taken into account when determining the tax base determined in relation to income received by a Russian organization in the form of dividends.

Thus, according to this formula, when payments to Russian organizations and individual residents of the Russian Federation The tax on dividends will be less if the organization in the current reporting (tax) period or previous periods received dividends and at the time of distribution of profits between participants, these dividends were not taken into account when calculating the tax base for dividends.

If dividends are paid foreign organization, then the difference (D1 - D2) from the above formula does not apply. Wherein the tax base for income tax is determined as the amount of dividends paid (D1) without reduction by the amount of dividends received (D2) (clause 6 of Article 275 of the Tax Code of the Russian Federation).

Tax rates on dividend income

Dividends paid to Russian organizations are taxed at the rates established in paragraphs. 1 and 2 paragraphs 3 art. 284 Tax Code of the Russian Federation:

  • for the general case applies rate 13%;
  • preferential rate 0% applies if on the day of making the decision to pay dividends Russian organization(founder) for at least 365 calendar days continuously owned by right of ownership at least 50% of the contribution in the authorized capital of the organization paying dividends, giving the right to receive dividends in an amount corresponding to at least 50% of the total amount of dividends paid.

When Russian organizations pay dividends to individuals who are residents of the Russian Federation, the following applies: personal income tax rate from dividends in 2018 in the amount of 13%, established by clause 1 Article 224 of the Tax Code of the Russian Federation. For individuals who are not tax residents of the Russian Federation in general case applies rate 15%(Clause 3 of Article 224 of the Tax Code of the Russian Federation).

In the list of amounts not subject to insurance premiums (Article 422 of the Tax Code of the Russian Federation), dividends are not directly mentioned. However, when paying dividends insurance premiums no need to pay. The basis for this conclusion is that part of the company’s profit distributed among the participants, including among the founders, is not a payment accrued within the framework of labor relations and does not apply to the object of taxation with insurance contributions (clause 1 of Article 420 of the Tax Code of the Russian Federation).

Dividends paid to foreign organizations - participants of Russian organizations are considered to be income of the foreign organization from sources in the Russian Federation and are generally subject to tax at a rate of 15%(clause 3, clause 3, article 284 of the Tax Code of the Russian Federation, clause 1, clause 1, article 309, clause 1, article 310 of the Tax Code of the Russian Federation).

Features when paying dividends to foreign participants

International treaties for the avoidance of double taxation between the Russian Federation and a foreign state, preferential rates may be provided for the payment of dividends. When applying the provisions of international treaties of the Russian Federation, a foreign organization that has the actual right to receive income must provide the tax agent paying such income with confirmation that this foreign organization has a permanent location in a state with which the Russian Federation has an international treaty on tax matters. This confirmation must be submitted before the date of payment of income and certified by the competent authority of the relevant foreign country.

For example:
In paragraph 1 of Art. 3 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 relation to taxes on income and capital” stipulates that the competent authority in relation to the Republic of Cyprus is the Minister of Finance or his authorized representative.

Besides the foreign organization must provide to the tax agent paying the income, to apply the provisions of international treaties of the Russian Federation, confirmation that this organization has the actual right to receive the corresponding income (clause 1 of Article 312 of the Tax Code of the Russian Federation).

A person who has the actual right to income is a person who, due to direct and (or) indirect participation in an organization, control over the organization, or due to other circumstances, has the right to independently use and (or) dispose of the income received by this organization. When determining the person who has the actual right to income, the functions performed by these persons, as well as the risks they accept (Clause 2 of Article 7 of the Tax Code of the Russian Federation) are taken into account.

What should confirmation look like that the organization has the actual right to income? The Tax Code of the Russian Federation does not answer this question. The Ministry of Finance and the Federal Tax Service explain that the list of such documents is open. At the same time, the legislator does not limit tax agents to any forms or list, giving preference to the content of the information received by the tax agent (letter of the Ministry of Finance of Russia dated June 29, 2017 N 03-08-05/41203).

In their letters, the fiscal authorities explain that these must be documents confirming:

  • the recipient of the income has the right of discretion regarding the disposal and use of dividends received;
  • the occurrence of tax obligations for the recipient of income that are subject to payment, the presence of which confirms the lack of savings on tax at source in the Russian Federation upon subsequent transfer of received Money to third parties with whom the Russian Federation does not have an international agreement on the avoidance of double taxation;
  • implementation by the recipient of the income of actual entrepreneurial activity in a state with which the Russian Federation has concluded an international treaty on the avoidance of double taxation.

If the tax authorities establish that a foreign company is an intermediate link, a “technical” (conduit) company that did not actually benefit from the income received and did not determine its future fate, was not the final beneficiary of the income received into its account, which was transferred in transit to the address of organizations registered in offshore zones with which the Russian Federation does not have an international agreement on the avoidance of double taxation, then the use of preferential rates on dividends will be considered unlawful.

If the application of tax rates is unlawful, the tax authority will additionally charge the tax agent with income tax and the corresponding amounts of penalties and fines. See for example Definition Supreme Court RF dated December 25, 2017 No. 304-KG17-19528 in case No. A27-16584/2016 in connection with the complaint of Krasnobrodsky Yuzhny LLC.

Tax agent reporting

The Russian organization - the source of payment of dividends is recognized as a tax agent (clause 3 of Article 275 of the Tax Code of the Russian Federation).

When paying dividends, the tax agent is obliged to:

  • calculate tax on dividends;
  • withhold the calculated tax from the income of the dividend recipient;
  • transfer the withheld tax to the budget no later than the day following the day of payment (clause 4 of article 287, clause 6 of article 226 of the Tax Code of the Russian Federation);
  • submit reporting to the tax authorities (subsection 1.3 section 1, sheet 03 of the income tax return, see Order of the Federal Tax Service dated October 19, 2016 N ММВ-7-3/572@) or reporting on personal income tax. Appendix No. 2 to the LLC income tax return is not filled out, because are not tax agents for personal income tax in accordance with Article 226.1 of the Tax Code of the Russian Federation. The rules of Article 226.1 of the Tax Code of the Russian Federation are applied when calculating and paying Personal income tax agents for securities transactions, transactions with financial instruments forward transactions, when paying according to securities Russian issuers. LLC shares are not classified as securities.

Income tax reporting on dividends is presented as part of the income tax return. Deadline - no later than 28 calendar days from the end of the reporting period (clause 3 of article 289, clause 2 of article 285 of the Tax Code of the Russian Federation), based on the results of the tax period ( calendar year) - no later than March 28 of the year following the expired tax period (clause 4 of article 289, clause 1 of article 285 of the Tax Code of the Russian Federation).

From responsibilities tax agent Organizations under special regimes are not exempt, i.e. are not payers of income tax.

For example, an LLC located on the simplified tax system and paying dividends not only to participants - individuals, but also to participants - legal entities must submit income tax reporting consisting of: subsection 1.3 section. 1, sheet 03 of the income tax return. In sheet 03, the organization fills out section. A and B (clauses 1.7, 4.4 Filling procedure tax return on corporate income tax, approved. By Order of the Federal Tax Service of Russia dated October 19, 2016 N ММВ-7-3/572@).

When paying dividends to LLC participants - only to individuals (both residents and non-residents), the specified sheets of the “profitable” declaration are not filled out, in this case the tax agent reports on personal income tax - submits forms 2 personal income tax and 6 personal income tax. Form 2-NDFL is submitted annually no later than April 1 of the year following the expired tax period, form 6-NDFL is submitted for the first quarter, six months, nine months no later than last day month following the relevant period, for the year - no later than April 1 of the year following the expired tax period.

If an organization - a tax agent pays dividends to a foreign organization, then it submits to the tax authority at its location a tax calculation of the amounts of income paid to foreign organizations and withheld taxes in the form approved by Order of the Federal Tax Service of Russia dated March 2, 2016 N ММВ-7-3/115 @ (paragraph 2, paragraph 1, article 289, paragraph 4, article 310 of the Tax Code of the Russian Federation). The deadline for submission is no later than 28 calendar days from the end of the corresponding reporting period, and at the end of the tax period (calendar year) - no later than March 28 of the year following the expired tax period (clauses 3, 4 of Article 289, clause 4 Article 310 of the Tax Code of the Russian Federation).

Reflection of dividends in accounting

According to clause 3 of PBU 7/98 “Event after reporting date» The decision to distribute part of the net profit of the LLC is recognized as an event after the reporting date. This event is revealed in the explanations to balance sheet and financial results report. IN reporting period for which profit is distributed, no entries are reflected in the accounting records (paragraph 2, paragraph 3 and paragraph 10 of PBU 7/98). Thus, if an organization distributes net profit for 2017, entries are made in the accounting of 2018, on the date of the decision of the general meeting of LLC participants or the decision of the sole founder.

The fact that net profit is used to pay dividends is directly reflected in the statement of changes in capital (lines 3227,3327). (Report forms are approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 N 66n.)

In accounting, information about the direction of profit for the payment of dividends is reflected in the debit of account 84 " retained earnings (uncovered loss)" and the credit of accounts 75 "Settlements with founders" and 70 "Settlements with personnel for wages" (in the case when the founder (participant) is also an employee of the company).

The accrual of dividends to participants (founders) from the profit of the reporting year is reflected in the accounting records as Debit 84 Credit 75 (70) on the date of the decision to pay them.

Withholding personal income tax when paying dividends to individuals by posting Debit 75 (70) Credit 68 “Calculations for personal income tax.”

Withholding of income tax when paying dividends to organizations - Debit 75 Credit 68 “Calculations for income tax.”

Dividends paid to participants - Debit 75 (70) Credit 51 “Current account”

Taxes withheld from the dividend amount were transferred to the budget - Debit 68 " Personal income tax calculations"(68 "Calculations for income tax") Credit 51 "Current account".

Issues of dividend payments are not limited to the topics covered in our material. Some organizations pay dividends not only for the year, but also for reporting periods; many are interested in paying dividends from the profits of previous years, confirming a preferential tax rate and other features of taxation of dividends and related reporting.

Experts from the Pravovest Audit company are always ready to advise and provide practical assistance, incl. on issues of payment and taxation of dividends.

Dividends, according to current legislation, are considered profit for both individuals and legal entities, therefore the taxation procedure for dividends is important information for investors and commercial organizations. Let us remind you that each participant in the enterprise can calculate profit after the general meeting makes a decision on the distribution of the proceeds. economic activity financial resources— dividends.

Taxation of dividends in 2017

The monetary profit of the company, which remains at the disposal of the participants after the procedure for paying taxes established by law, is dividends. These funds must be distributed among the company's participants based on the share specified in the charter. Speaking about the amount of contributions to the tax authority, we note that everything will depend on what category the founder belongs to and what taxation system he uses. If this is an individual, then the calculation occurs at one rate, if a legal entity, at another.

What are dividends

The legislation provides a clear definition of what exactly may be classified as dividends. So, in 2017 this is:

  • Return financial investments, made by the founders of joint-stock and other companies after the company declares itself bankrupt;
  • Return of deposits and other deposits to various banking institutions;
  • Re-registration or other transfer of documents from the company into the hands of a representative of a legal enterprise, or a private owner.

In almost all other cases, the received payment of profit can be classified by the inspection authorities as income subject to taxation. The frequency of transfers depends on the decision made by the owners of the enterprise at the general meeting. This type of meeting can be held once a year, every six months, or every quarter.

In order to avoid disputes and friction between participants, the volume of financial transfers should be proportional to the existing shares of the founders. Such information is presented in the charter, namely in the authorized capital section.

Please note that, as a rule, through brokers, in this case, all operations for calculating and paying taxes are undertaken by them.

How are payments calculated?

To correctly calculate the available profit, specialists use a special formula, namely:

For clarity, let's decipher the indicated values. A is the total amount of profit received. The value of B represents the size of the owner's share, and C is the portion of the total dividends provided to the founder.

Rates for individuals on profit received

The payment of funds in 2017 on behalf of an individual to the budget must be carried out by an organization that ensures the calculation and distribution of the entire volume of dividends. It is the company that acts as a tax agent and represents the interests of the citizen, who is entitled to some part of the profits from the business. Often finances are not issued in monetary terms.

For example, you can receive dividends in the form of goods, movable or real estate, as well as services. In this case, an authorized employee of the company is obliged to provide employees of the Tax Company with an application established form that there is no possibility to ensure retention. The burden of paying the premium now shifts directly to the recipient.

Total payment to be paid to an individual in 2017 is calculated based on his status (resident/non-resident). This status depends on the amount of time spent in our country. For more than six months - a resident, otherwise the status is the opposite.

In turn, the tax rate will be 13 or 15%, respectively.

Tax systems and procedures for legal entities

Taxation of almost all types of legal entities receiving dividends from the company’s activities in 2017 is regulated by current legislature. Based on it, the most important role is played by the fact whether the legal entity is a Russian or foreign company and what taxation system it is on.

In the case where a Russian company is the owner of more than 50 percent of the total share in the authorized capital of the LLC, then the volume tax payments will be 0%.

In order not to pay mandatory contribution and use the preferences created by the state, you will need to document your status:

  • It is necessary to provide the tax authority employee with the main purchase and sale agreement;
  • A decision on division or allocation of a share will be needed. A copy certified by the company seal and the signature of an authorized representative is suitable;
  • Quite suitable judgment, or an act of transfer of part of the share.

If you fail to prove your worth, the tax amount will be calculated based on the tax regime determined by the management of the enterprise. The rate depends on the status of the organization, as well as with an individual - residents pay 13%, foreign companies — 15%.

In 2017, shareholders of a foreign organization receiving dividends have the opportunity to tax payments at a different rate, but only if such a norm is provided for by any international document.

If the shareholders of the enterprise have determined for themselves special taxation systems, namely a simplified system, or single tax on imputed income, then the payment rate is calculated with certain features. Thus, shareholders are exempt from paying tax on personal dividends they received from their company.

If the participants of a legal entity are the owners of a certain share in the authorized capital of another organization, then tax authority some important nuances and exceptions to the rules.

How do LLC founders pay taxes?

Taxes on dividends of LLC founders are paid in accordance with a number of regulatory and legislative documents. To a large extent, it depends on what taxation system the organization is on. Let's find out the details from the video:

How to avoid paying double tax

Many founders, joint stock and business companies are interested in how to avoid double taxation when paying dividends. In what order should payments be made? Useful information There is a video on this issue below:

Conclusion

The most important thing when calculating taxation of dividends is to ensure the correct distribution of participant status. Let us remind you that a taxpayer can be an individual or a legal entity. Moreover, it may be a resident or non-resident who receives some part of the profit from doing business. Non-payment provided by law tax in mandatory leads to the formation of a fine. In 2017, its size is from twenty percent of the total income received by the participant.

For successful companies that can boast of having net profit at the end of the year, the issue of paying dividends becomes relevant. The procedure for calculating and paying them is not easy in itself. Moreover, accountants will also be faced with the problem of taxation of such payments. After all, when calculating payments to the budget from dividends, you will have to suffer not only with determining the base, but also with the size of the tax base.

The decision to pay dividends relates exclusively to the powers of the general meeting of shareholders for joint stock companies (hereinafter - JSC) and the meeting of participants for companies with limited liability(hereinafter referred to as LLC). It should be taken into account that a decision on payment made by another management 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 meet certain requirements:

  • there was a net profit at the end of the financial year;
  • at the time of making the decision to pay authorized capital must be paid in full;
  • size net assets must be no less than the size of the registered authorized capital and 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 cannot be more than established by the meeting of shareholders (participants).

Thus, if all these requirements are met, then society has virtually no obstacles to making an appropriate decision.

It is worth noting that dividends can be paid not only at the end of the year. The legislation allows you to do this based on the results of the first quarter, half a year and 9 months. This is expressly 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. Therefore, LLCs can only decide to pay at the end of the year.

For tax purposes, dividends are any income of a shareholder (participant) on shares (shares) owned by him, which are received from an organization during the distribution of net profit in proportion to the shareholder's (participant's) share in the authorized (joint) capital of this organization (clause 1 of Article 43 of the Tax Code of the Russian Federation ). In this case, net profit is the organization’s profit after tax. Dividends also include any income received from sources outside the Russian Federation, classified as such in accordance with the laws of foreign countries.

Dividends can also include payments to participants from 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).

However, the following are not recognized as dividends:

  • payments in an amount equal to the amount of the contribution (contribution) to the authorized capital that a shareholder (participant) receives upon liquidation of the organization;
  • payments to the 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.

From the above it follows that in order to recognize payments as dividends, the following conditions must be met:

  • payments were made at the expense of the organization’s net profit;
  • payments were made in proportion to the size of the participant's (shareholder's) share in the authorized capital of the organization.

However, for organizations formed in the form of an LLC, a special procedure for the distribution of income may 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 taken into account 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 personal income tax (letter of the Ministry of Finance of Russia dated June 24, 2008 No. 03-03-06 /1/366).

In addition, since 2011, dividends must be paid within the period specified in the decision of the meeting of shareholders (participants), but no later than 60 days from the date of adoption of the relevant decision, even if the company’s charter has not been amended and it provides for a longer period. When the deadline for paying dividends is not determined by the charter or by 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 procedure for taxation of dividends is regulated by Article 275 of the Tax Code.

When paying dividends, the company acts as a tax agent, that is, it fulfills their tax obligations. Tax agents are persons who are entrusted with the responsibility for calculating, withholding from the taxpayer and transferring taxes to the appropriate budget. In other words, taxes will be paid not by the income recipients themselves, but by the organization that pays them.

In practice, there are situations in which dividend recipients apply special tax regimes. As is known, such a group of taxpayers is 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, a special taxation procedure has been established for income in the form of dividends and it does not depend on the applicable taxation system. Consequently, the tax agent, regardless of the taxation regime applied by himself and the recipient of the income, must withhold and remit taxes.

To determine the amount of taxes to be transferred, the organization that is the source of dividends applies the formula:

N = K X СН X (d – D), Where

N– the amount of tax that is subject to withholding 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;

Sn– the corresponding tax rate (the rates will be discussed separately);

d– the total amount of dividends to be paid 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 previously these amounts were not 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 task. This is because there are many factors to consider.

Thus, when calculating indicators “K” and “d”, dividends that are distributed in favor of foreign organizations and individuals - non-residents of the Russian Federation are excluded from the latter. 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 owned by the state or municipality, as well as those constituting the property of mutual investment funds.

Regarding tax rates, it should be noted that when paying dividends for previous tax periods they are determined on the payment date.

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, minus the 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 that was previously taken into account when paying dividends and is taxed at a rate of 0 percent.

The formula may result in a negative value when calculating the amount of tax to be withheld. 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 company itself. In this case, the obligation to pay tax does not arise and compensation from the budget is not made.

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 law provides for taxation at a preferential rate of 0 percent. Please note that this is only possible in relation to the calculation of corporate income tax. The application of the zero rate has some peculiarities, so certain conditions must be met.

Using a 0 percent rate is possible if the recipient of dividends on the day the decision on payment is made owns:

  • contribution (shares) in the authorized (share) capital (fund) of the organization paying dividends in the amount of 50 percent or more;
  • the continuous 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 reorganizing a legal entity in the form of transformation. Such a reorganization involves 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 of the contribution (share) in the authorized (share) capital (fund) arises at the moment state registration. Consequently, the period of continuous ownership is recalculated from the moment of state registration 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 a reorganized legal entity is assigned to its legal 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 norm, but this carries with it some tax risks.

In addition, if the paying organization is foreign, then additional restrictions are established for the application of the 0 percent rate. The permanent location of such organizations should not be in offshore zones, where preferential tax regimes apply and the disclosure and provision of information when conducting financial transactions is not provided.

To confirm your right to zero rate the recipient of dividends must submit to tax office information about the date of acquisition of ownership of a share (contribution) in the authorized (share) capital (fund) of the paying organization. It is also necessary to submit depositary receipts giving the right to receive dividends.

Regarding other rates for calculating 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 income in the form of dividends. For ease of perception, you can display them in the form of a table.

Table. Applicable rates

Tax calculation

Russian organizations that pay dividends determine the amount of tax separately for each taxpayer in relation to each payment. At the same time, in relation to different categories of persons, different rates, as indicated in the table. The entire amount of taxes calculated by the agent is subject to credit 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 participants of the company, that is, it is not a payment within the framework of labor relations or civil contracts, the subject of which is the performance of work, the provision of services. Therefore, insurance premiums off-budget funds are not credited.

Let's look at an example of how taxes are calculated in practice, taking into account the described features and categories of taxpayers.

Example

The Russian organization JSC Khimservice uses common system taxation. The General Meeting of Shareholders decided to pay dividends to its shareholders in the total amount of 55,000,000 rubles based on the results of 2011. Dividends are distributed in proportion to their shares in the authorized capital of the company.

The shareholders of JSC Khimservice are:

– a foreign organization (Republic of Cyprus) Solis LTD, owns 10 percent of the shares. The dividends due to her are equal to RUB 5,500,000. (RUB 55,000,000 X 10%);

– the Russian organization Prompostavka LLC, which applies a simplified taxation system, owns 7 percent of the shares. The amount of dividends will be RUB 3,850,000. (RUB 55,000,000 X 7%);

– Russian organization Gamma LLC, owns 55 percent of the shares continuously for three years. The amount of dividends will be RUB 30,250,000. (RUB 55,000,000 X X 55%);

– Russian organization Diesel LLC, owns 12 percent of the shares. The amount of dividends will be 6,600,000 rubles. (RUB 55,000,000 X 12%);

– resident of the Russian Federation individual S.Yu. Belov owns 10 percent of the shares. The amount of dividends will be RUB 5,500,000. (RUB 55,000,000 X 10%);

– non-resident of the Russian Federation individual B.T. Duishembiev owns 3 percent of the shares. The amount of dividends will be 1,650,000 rubles. (RUB 55,000,000 X 3%);

The regional administration of a 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, Khimservice OJSC itself received 10,000,000 rubles from Sigma LLC before the decision was made to pay dividends. dividends, taking into account previously withheld corporate income tax.

Let's determine the amount of taxes to be transferred to the budget as a tax agent of Khimservice OJSC for each member of the company.

To calculate tax amounts, we will set the values ​​of the indicators from the formula.

Amounts not included in determining indicator “d” are dividends from 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. Total 8,800,000 rub. (5,500,000 + 1,650,000 + 1,650,000).

Thus, the value of indicator “d” will be 46,200,000 rubles. (3,850,000 + 30,250,000 + 5,500,000 + 6,600,000). It consists of the amounts of dividends from Prompostavka LLC, Gamma LLC, S.Yu. Belova and Diesel LLC.

The resulting value of the “d” indicator will also be the denominator when determining the share of each participant (the “K” indicator).

The “K” indicator is defined as the ratio of dividends due to each shareholder to the total amount of dividends and is equal to:

– 0.083 for Prompostavka LLC (RUB 3,850,000: RUB 46,200,000);

– 0.655 for Gamma LLC (RUB 30,250,000: RUB 46,200,000);

– 0.119 for S.Yu. Belova (RUB 5,500,000: RUB 46,200,000);

– 0.143 for Diesel LLC (6,600,000 rubles: 46,200,000 rubles). The value of indicator “D” will be 10,000,000 rubles, since this is the amount of dividends received by OJSC “Chemservice” from LLC “Sigma”.

Since all the values ​​of the indicators are known, we will determine the amount of taxes to be withheld for each participant.

  1. 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 with respect to taxes on income and capital,” these dividends are taxed at a 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 RUB 4,950,000. (5,500,000 – 450,000).

  2. Dividends foreign citizen B.T. Duishembiev are taxed at a rate of 15 percent. The amount of withheld tax on personal income is 247,500 rubles. (RUB 1,650,000 X 15%). “Net” dividends will amount to RUB 1,402,500. (1,650,000 – 247,500).

  3. For S.Yu. Belova's organization must transfer to the budget 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 RUB 5,112,298. (5,500,000 – 387,702).

  4. For Prompostavka LLC, the amount of corporate income tax withheld is RUB 270,414. (0.083 X X 9% X (46,200,000 – 10,000,000)). The amount of dividends is RUB 3,579,586. (3,850,000 – 270,414).

  5. For Diesel LLC, the amount of corporate income tax withheld is RUB 465,894. (0.143 x 9% X X (46,200,000 – 10,000,000)). The amount of dividends is RUB 6,134,106. (6,600,000 – 465,894).

  6. Dividends received by Gamma LLC are subject to taxation at a rate of 0 percent, therefore, no corporate income tax is withheld. Their amount will be 30,250,000 rubles.

  7. Dividends due to the Regional Administration are also not subject to taxation.

Accounting

Directing profits to pay dividends (income from equity participation) is reflected in the accounting records on the date the general meeting of the company’s participants made a decision on the distribution of net profit.

In this case, an entry is made to 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 payment of income”) or with the credit of account 70 “Settlements with personnel for payment labor" (if the recipient of the income is an employee of the organization).

If the organization that is the source of payment of dividends (income from equity participation) must withhold and transfer income tax and (or) personal income tax to the budget, 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 for 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 is withheld;

Debit 75/2 Credit 50 or 51

– dividends paid minus 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 withheld personal income tax.

D. Nacharkin, expert editor

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