Making a profit is regulated by the legislation of the Russian Federation. Therefore, in order to correctly carry out this operation and not break the law, you need to follow a certain procedure. Failure to comply with these requirements can lead to sad consequences.
Instructions
Step 1
To receive retained earnings, which are in the bank account of the company, you need to read the Articles of Association of the company, which was drawn up at the time of its creation. The charter should spell out the distribution of the company's profits, or rather, the interest owned by the founders. Calculate the amount of profit. It is possible that the statutory document does not say anything about interim dividends. In this case, the profit can be distributed only after the end of the reporting year. Write the decision of the founders about the distribution of profits. This decision must be signed by the director of the enterprise, the chief accountant, the founder of the organization, if there are several founders, each of them must sign.
Step 2
The next step is to distribute the profits. Before paying it, it must be withheld, since it is necessary to pay personal income tax (personal income tax) on dividends. If the company is serviced on a single taxation, then the amount of tax on personal income from 01.01.2008. will be 9%. When paying out profit in the payment details, you must write "Clarification of the payment of personal income tax on dividends." Details, if necessary, can be clarified with the tax authorities of your region. The budget classification code (BCC) for dividends differs from other codes, therefore, it is necessary to clarify. Include the received dividends in the income tax return. Display them in the total non-operating income. Also exclude profits from taxation, because income tax has already been withheld by the organization that paid the dividend.
Step 3
The amount of dividends, display in line 100 of Appendix No. 1 of Sheet 02 "Calculation of corporate income tax". Then fill in line 020 "Non-operating income (line 100 of Appendix No. 1 to Sheet 02)" on sheet 02. Exclude profit from the taxable base on line 070 of sheet 02 ("Income excluded from profit reflected on line 060 of sheet 02 of the tax declaration") … This income is not repeated anywhere else in the tax return.
