The profit earned by the enterprise in the course of its activities should be distributed. One of the distribution methods is represented by the payment of dividends to all shareholders and members of the organization, which is approved by Art. 43 of the Tax Code of the Russian Federation. The accrual of dividends under the simplified taxation system (STS) has some specific features.
Instructions
Step 1
Determine the company's net profit on the basis of accounting rules in accordance with the Chart of Accounts established by Order No. 94n of the Ministry of Finance of the Russian Federation dated October 31, 2000. This procedure is determined on the basis of the Letter of the Ministry of Finance of the Russian Federation No. 04-02-05 / 3/19 dated March 11, 2004 and No. 03-11-05 / 1 dated June 21, 2005. An enterprise using the USN is not legally obliged to engage in accounting accounting, therefore, if it is absent and a decision is made on the accrual of dividends, it is necessary to carry out the procedure for restoring the company's accounting.
Step 2
Conduct a general meeting of participants in an enterprise using the simplified tax system. On the basis of Article 28 of Law No. 14-FZ of 08.02.1998, the company has the right to make a decision on the calculation of dividends once a quarter, six months or a year.
Step 3
Approve the order for the payment of dividends. In the period between two months before and four after the end of the financial year, the general meeting must establish the amount of the portion of the net profit that will be distributed in the form of dividends between shareholders and participants. This procedure is defined in Art. 34 of Law No. 14-FZ.
Step 4
Calculate dividends based on the established procedure in the company's charter. In accordance with paragraph 1 of Art. 43 of the Tax Code of the Russian Federation, dividends are defined as income that is accrued between shareholders and participants in proportion to their share in the authorized capital. Otherwise, there may be disagreements with the tax authorities. Do not use retained earnings from previous years to calculate dividend payments.
Step 5
Take the total retained earnings and multiply by the respective shares of the participants. Reflect in accounting the accrual of dividends by opening a debit on account 84 "Retained earnings" and credit on subaccount 2 of account 75 "Settlements with founders for the payment of income."
