How to account for dividends

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.