In the case when an organization applies a simplified taxation system and pays dividends, you need to know the specifics of tax accounting of this situation. First of all, dividends are paid from the profit of the organization remaining after taxation, provided that the authorized capital does not exceed the amount of net assets. But, as a rule, small businesses do not keep accounting records, where these amounts are determined.
It is necessary
maintaining accounting records in your organization
Instructions
Step 1
Determine the net profit (for a certain reporting period) of your company - this is the financial result of the organization's activities. It is determined by accounting and is reflected in form No. 2 in line 190. In form No. 1, on an accrual basis for the reporting period, unallocated profit or uncovered loss is displayed - line 470. The organization cannot pay dividends if a loss was received for the reporting period.
Step 2
Pay dividends within the time frame specified by the organization's charter. In the legislation, the timing of dividend payments from organizations on the STS is not established. Withhold taxes from the income of the recipient at the time of payment. And make the transfer to the budget no later than ten days from the date when the dividends were paid.
Step 3
If your organization pays dividends to an individual, then the tax rate will be 9% for residents and 15% for non-residents. For more details, see paragraphs 3, 4 of Art. 224 and paragraph 2 of Art. 214 of the Tax Code of the Russian Federation. When dividends are paid to a legal entity, the procedure becomes more complicated. Dividends received by Russian organizations are taxed at a 0% rate if one of the two conditions is met. The organization receiving dividends owns 50% of the shares in the authorized capital of this organization or documents, depositary receipts establishing the right of their owner to receive dividends, which in total amount to at least 50% of all dividends paid by the organization, moreover, continuously for one calendar year following the day when the decision was made to pay dividends. And the second condition is when the value of the contribution in the authorized capital of the organization paying dividends is more than 500 million rubles. Russian organizations receiving dividends and not included in the listed cases are taxed at the rate of 9%. Dividends received by non-residents of the Russian Federation are taxed at a 15% rate.
Step 4
If, after all, your company does not keep accounting records or is kept, but not fully, this does not exempt you from paying dividends. And in case of bankruptcy of the organization or simply on the basis of a lawsuit, the amounts paid may be recognized as unlawful and collected from the recipients.
