Companies with organizational and legal forms of LLC, OJSC, CJSC are obliged to pay dividends to their founders. The procedure for submitting reports to the tax authority is considered in the letter of the Federal Tax Service No. AS-4-3 / 7853 @ dated 2011-17-05. According to this legislative act, a profit declaration is filled out.
It is necessary
- - profit declaration;
- - documents of the organization;
- - letter of the Inspectorate of the Federal Tax Service of Russia dated 2011-17-05 No. AS-4-3 / 7853 @;
- - documents on the payment of dividends;
- - documents of participants (shareholders).
Instructions
Step 1
When applying the simplified taxation system, companies that have paid dividends to the founder - a legal entity, must fill out a profit declaration. On the title page, write in the code of the tax period in which the dividend was paid. Indicate the name of the company in accordance with the charter. Write the contact phone number, as well as the personal data of an individual or legal entity - a representative of the company, if any.
Step 2
On sheet 03 of the profit declaration, indicate the type of dividends, which depends on the frequency of their payment. Write 1 if amounts are transferred every quarter. Enter 2 if dividends are paid based on the financial results of the calendar year.
Step 3
When paying dividends to a foreign organization, enter the amount in line 020, when transferring funds to a foreigner, indicate the amount in line 030 of the profit declaration.
Step 4
When transferring dividends to a Russian company - a participant or shareholder of the company, enter the amount in line 041 or 042 (depending on the tax rate, which is calculated in accordance with the Tax Code of the Russian Federation).
Step 5
When paying dividends to an individual who is a citizen of the Russian Federation, fill in line 043. When receiving funds in the form of dividends by the enterprise itself, enter their amount in line 070. In some cases, they are taxed at a rate of 0%, which is regulated by paragraph 1 of paragraph 3 of Art. 284 NK. Tckb the organization has such amounts, enter them on line 071.
Step 6
Calculate the dividend tax base. Subtract the amounts taxed at the 0% rate. Depending on the rate, multiply the base by 9% (when paying to Russian companies or citizens of the Russian Federation), by 5, 10 or more% (when paying dividends to foreign companies or foreign citizens).
Step 7
When paying taxes according to the general system, the enterprise completes, in addition to sheet 03, section 1.3, where you enter the dates of payment of dividends, the amount of funds that are to be transferred to the budget.
Step 8
When paying dividends to individuals by companies applying the simplified tax system, the profit declaration is not taxed. The amount of money in the form of dividends is subject to personal income tax. The taxpayer is withheld 13% of the paid income.
