How to pay dividends to the USN

In an embodiment, when an entity applies the simplified taxation system and pays dividends, you need to know the specifics of tax accounting of the situation. First, dividends are paid out of the remaining after-tax profits of the organization, provided that the authorized capital is not more than the amount of net assets. But, as a rule, small businesses do not keep accounting, which determines these amounts.

You will need

• - accounting in your organization.

Instruction

1. Determine the net income (by accounting period) your company is the financial result of the organization's activities. It is defined by accounting and is reflected in the form No. 2 line 190. In form No. 1 cumulative total for the reporting period is displayed not distributed profit or uncovered loss line 470. The organization may not pay a dividendif during the reporting period was a loss.
2. Dividends produce in the terms defined by the Charter of the organization. In terms of dividends payments to organizations for the STS is not installed. Hold taxes from their income of the recipient at the time of payment. And the transfer to the budget make not later than ten days from the date when the dividends were paid.
3. If your organization pays out dividends to a natural person, the rate of tax is 9% for residents and 15% for nonresidents. For more details, see paragraphs 3, 4 and article 224 paragraph 2, article 214 of the Tax Code of the Russian Federation. When dividends are paid to organizations with a legal entity, the procedure becomes more complicated. At a rate of 0% is levied on dividendsreceived by Russian organizations that met one of two conditions. Receiving dividends organization that owns 50% share in the Charter capital of this organization or documents, Depositary receipts, which establishes the right of its owner to receive dividends, which in total amount to at least 50% of all paid by the organization dividends, and continuously for one calendar year following the day when the decision on payment of dividends. And the second condition is when the value of the contribution in the Charter capital of the organization-the payer of the dividend is more than 500 million rubles. The Russian organization that receives dividends and are not included in these cases are taxed on them at the rate of 9%. Dividends received by non-residents are taxed at 15% rate.
4. If your company is still not the accounting is carried out or underway, but not fully, this does not exempt you from the payment of dividends. And with the bankruptcy of the organization or just by a lawsuit the amount paid can recognise illegal and recovered from the recipients.