Along with the formation and development of new economic relations, operations with dividends are becoming increasingly important. Accordingly, the number of questions about the mechanism of their accounting and the reflection of transactions with them in accounting is increasing. In particular, the issue of accounting for tax on dividends is quite relevant.
Instructions
Step 1
Determine the tax rate. For foreign legal entities, the rate is 15%. For individuals - non-residents of the Russian Federation, the dividend tax rate is 30%. For Russian enterprises and individuals - residents of the Russian Federation, the tax rate is 9%. The calculation of tax on dividends of the recipient of a legal entity is governed by the norms of Chapter 25 of the Tax Code of the Russian Federation. And the procedure for withholding tax from dividends of the recipient - an individual is stipulated in Chapter 23 of the Tax Code of the Russian Federation.
Step 2
Calculate the tax amount. It is determined by multiplying the tax rate by the difference between the amount of dividends accrued to be received and payable by the organization - the tax agent. In this case, the amount of tax is reduced by deducting from the amount of all accrued dividends the amount of dividends that are accrued to individuals and legal entities - non-residents of the Russian Federation. And it increases due to the amount of dividends received by the company - the tax agent. Liabilities for tax on dividends do not arise if the specified difference has a minus sign - that is, the amount of dividends received is lower than the amount accrued to be paid. For each group of participants - residents and non-residents, apply the appropriate tax rates when calculating dividends.
Step 3
Reflect in the accounting the tax on dividends: accrue dividends to the participants: Dt 84 - Kt 75-2. Or Dt 84 –Ct 70. Reflect the withholding of tax on dividends from participants: Dt 75-2– K 68 or Dt 70 –Ct 68. Reflect the payment of dividends: Dt 75-2 –Ct 50/51 or Dt 70 –Ct 50/51 …
Step 4
Provided that your company is a member and received the news about the accrual of dividends, make the entry: Dt 76 - Kt 96, where reflect the amount of accrued dividends. This amount will increase the accounting profit of the enterprise, but will not affect the taxable profit, since the amount of tax on dividends is withheld by the tax agent. In this case, you will have a positive permanent difference. Calculate the income tax rate for a permanent tax asset. Make the wiring: Dt 68 - Kt 99.
Step 5
Make a posting Dt 51 - Kt 76 for the amount of dividends paid by the withholding agent. This posting creates a debit balance, which you close with the following posting: Dt 91 - Kt 76. In this case, there is a negative difference between tax and accounting.
