The owners of the organization are paid dividends. They are accrued from the company's profit received in the reporting period. They are reflected in the corresponding declaration, taxed at the rates provided by the Tax Code of the Russian Federation. The letter of the Ministry of Finance of the Russian Federation No. BE-17-3 / 12 explains the specifics of calculating dividends to residents, non-residents of Russia.
It is necessary
- - declaration form;
- - constituent documents of the company;
- - Tax Code of the Russian Federation;
- - Letter of the Ministry of Finance of the Russian Federation No. VE-17-3 / 12;
- - calculator;
- - financial statements.
Instructions
Step 1
As a rule, dividends are paid to members of the organization based on the results of the financial year. In some cases, this happens after the end of a quarter, six months, nine months. Use the profit declaration form approved by the Order of the Federal Tax Service of the Russian Federation No. ММВ-7-3 / 730 @ dated 15.12.2010.
Step 2
On sheet 03 of this declaration, write in the amount of dividends that are due to the owners of the enterprise. Indicate this amount in line 010. If the founders of your company are foreign organizations or foreign citizens, write the amount of dividends to be paid to non-residents in lines 020 and 030 of the declaration.
Step 3
According to article 275 of the Tax Code of the Russian Federation, dividends to non-residents, legal entities and individuals are taxed at a rate of 15%. Therefore, multiply the sum of lines 020, 030 by this value. Enter the result in line 034 of the declaration.
Step 4
When calculating income tax on dividends paid to Russian companies, resident individuals who are the owners of the enterprise, there are some peculiarities. The tax rate for such dividends is 9%. Enter the total amount to be paid in line 040 of the declaration.
Step 5
Divide the amount of dividends received by the individual resident owner by the total amount of dividends. Moreover, the latter value does not take into account the funds paid to budgetary organizations and non-residents (they are not payers of income tax). Multiply the result of division by 9%.
Step 6
Now multiply the resulting value by the difference between the dividends received by the enterprise and the dividends to be distributed among other owners. Enter the result on line 041 of the declaration.
Step 7
Add the amounts indicated in lines 034 and 041 of the declaration. Enter the result in line 100. This amount is payable to the state budget. Indicate the amount of dividends paid for the previous period on line 110.
