Advice 1: How to account for the sold apartment in a tax

The Federal registration service reports all details of sold and purchased real estate to the tax authorities. Therefore, it is necessary to fill the Declaration, to report the income resulting from the sale of the apartment. In most cases, you will be able to receive benefits and property deductions that will help to significantly reduce the amount of tax.
How to account for the sold apartment in a tax
Go to the accounting Department of your company and take a certificate 2NDFL, which shows all income for the past year. If during this period you have changed several jobs, then you must visit all the organizations to commit all your earnings. If you consist on the account in the employment center or belong to the category of pensioners, proof of income, you do not need.
Collect all the documents of sale: the act of sale, the state certificate of ownership, a receipt of money transfer and the certificate on statement on the tax account. Take on the Declaration form or print it from the Internet. To pass the document both in written and in electronic form. You don't have to visit the tax office, there is a possibility to send a return mail, with a trusted person or telecommunications systems.
Having sold the apartment, which you have owned for more than 3 years, you are exempt from paying tax, regardless of the amount you received. If you've been an owner less than 3 years, then the tax rate is affected by the amount of the transaction. Sale for not more than 1 million rubles is not subject to taxation. For properties sold, you can get a property deduction in the amount of 1 million roubles and to reduce the amount of tax. Having the documents on the purchase of this apartment, you can reduce the amount of tax, because you will need to take into account only the difference between amount of buying and selling. To obtain a deduction you must write the application in any form, and hand it in together with the Declaration in FNS.
Even if you don't have to pay tax on the sale of the apartment, the Declaration must complete and pass before April 30 of the following year.
Useful advice
Tax deduction on the sale and purchase of housing is available unlimited number of times, but no more than once per year. Selling some real estate during this period, you can choose which one you want to reduce the amount of tax.

Advice 2: How to account for dividends

Companies with organizational and legal forms as LLC, JSC, JSC must pay its founders dividends. The order of reporting to the tax authority considered the letter of the Federal tax service № as-4-3/7853@ from 17.05.2011. According to this act, to complete the Declaration on the profits.
How to account for dividends
You will need
  • - Declaration of profit;
  • - documents of the organization;
  • - letter of the Federal tax service of Russia dated 17.05.2011 № AC-4-3/7853@;
  • - documents on payment of dividends;
  • - documents of the participants (shareholders).
When applying the simplified system of taxation, the company paid dividends to the founder – legal entity, filled in the Declaration for the profit. On the title page enter the code of the tax period in which paid dividends. Specify the name of the company in accordance with the Charter. Write a contact phone number and personal data of a natural or legal person – the representative of the company, if any.
On sheet 03 of the Declaration of the profit, specify the form of dividends, which depends on the frequency of their payments. Write 1 if the amounts are transferred each quarter. Enter 2 if dividends are paid on the financial results of calendar year.
Upon payment of dividends to foreign organizations enter amount in line 020, under the transfer of funds to the foreigner, specify the amount in row 030 of the Declaration on the profits.
For distribution of dividends to the Russian firm – to the member or shareholder pay the amount to the line 041 or 042 (depending on the tax rate, which is calculated in accordance with the tax code).
When dividends are paid to a natural person who is a citizen of the Russian Federation, fill in a line 043. Upon receipt of cash dividends by the company enter the amount in line 070. In some cases, they are taxed at 0%, which is governed by PP.1 clause 3, article 284 of the tax. Tckb the organization has such amounts, enter them in row 071.
Calculate the tax base on dividends. Subtract amount taxed at 0% rate. Depending on the rate, multiply the base by 9% (at payment by Russian companies or Russian citizens), 5, 10 or more % (when dividends are paid to foreign enterprises or foreign citizens).
Payment of taxes on the common system of the enterprise is filled in addition to sheet 03 section 1.3, where you enter the date of payment of dividends, the amount of funds that should be transferred to the budget.
When dividends are paid to individuals by companies applying the simplified tax system, the Declaration for the profit not subject. The amount of money in the form of dividends from personal income tax. The taxpayer deducted 13% from the paid income.
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