Payment of dividends to founders: individuals and legal entities

Let's consider the features of reflecting in 1C the operations of accrual and payment of dividends to the founders.

You will learn:

• how to calculate dividends: to an individual resident of the Russian Federation, to an individual non-resident of the Russian Federation, to a Russian organization;
• how to pay dividends;
• how to pay personal income tax and income tax on dividends;
• how to reflect dividend transactions in financial statements.

• Regulatory regulation
• Chart of accounts
• Dividends to an individual resident
• Dividends to a non-resident individual
• Dividends to a legal entity
• Dividend payment
• 6-NDFL
• 2-NDFL
• Income tax return

Regulatory regulation

Regulatory regulation

Dividends are income received by a participant from an organization during the distribution of profits remaining after taxation, and is determined in proportion to the shares in the authorized capital (clause 1 of Article 43 of the Tax Code of the Russian Federation).

The decision on the distribution and payment of dividends is made at the annual or extraordinary general meeting of LLC participants (clause 1, article 28, clause 7, clause 2, article 33 of the Federal Law of 02/08/1998 N 14-FZ).

The accrual and payment of dividends is reflected separately for each participant on account 75.02 “Calculations for the payment of income” in correspondence with the accounts (Instructions for using the Chart of Accounts, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 N 94n):

• 84.01 “Profit subject to distribution”;
• 68 “Calculations for taxes and fees”;
• “Current account” or 50 “Cashier”.

When paying dividends to company participants, a Russian organization is recognized as a tax agent:

• for income tax - for payments to legal entities (Article 275 of the Tax Code of the Russian Federation);
• for personal income tax - for payments to individuals (clause 1 of Article 226 of the Tax Code of the Russian Federation).

As a tax agent, a Russian organization calculates, withholds and transfers the amount of tax to the federal budget (clause 3, clause 6 of Article 284 of the Tax Code of the Russian Federation).

The procedure for distribution of profits and payments to company participants

As a result of conducting activities, the organization (LLC or JSC) receives profit.
The owners of the organization (participants) have the right to distribute net profit after paying taxes at their discretion - to use it to replenish the organization's working capital, innovation, modernization, purchase of fixed assets, or distribute it among the founders in shares proportional to their share in the authorized capital. Federal Law No. 14-FZ of February 8, 1998 does not contain the concept of “dividends,” but for tax purposes, payments to participants from profits are recognized as such. Participants decide on the distribution of profits at a general meeting if there are two or more participants. For approval, a majority of votes is required from the number of votes of the company's participants (the charter allows for other rules for the distribution of votes, for example, establishing a minimum threshold of votes). If there is one participant in the company, he makes the sole decision of the sole participant on the distribution of profits. Based on the results of the meeting, a protocol is drawn up, which is signed by all those present.

It is permitted to distribute profits and transfer their shares to company participants:

• quarterly;
• once every 6 months;
• annually.

Profit shares are paid if there are no prohibitions and restrictions provided for in Article 29 of Federal Law No. 14-FZ dated 02/08/1998.

Among the society's participants there are not only residents of the Russian Federation, but also non-residents.

IMPORTANT!

A non-resident is an individual (with Russian citizenship or a foreign citizen) who has been on the territory of Russia for less than 183 calendar days for 12 consecutive months (Clause 2 of Article 207 of the Tax Code of the Russian Federation). Non-residents are organizations located and operating outside the Russian Federation.

Legislatively, the payment of dividends to a non-resident in foreign currency or rubles is no different. There is only a difference in the taxation procedure.

ConsultantPlus experts examined whether and how to fill out section. And sheet 03 of the income tax return, if an organization (JSC) pays dividends to non-residents of the Russian Federation: only to individuals or foreign organizations and individuals. Use these instructions for free.

Chart of accounts

The accrual and payment of dividends is reflected in 1C in account 75.02 “Calculations for payment of income”.

Accounting is maintained for each founder (participant) in the subaccount Founders .

Each founder (participant) is selected from:

• directory Counterparties (for legal entities);
• directory Individuals.

Account 68.34 “Income tax when performing the duties of a tax agent” is intended for separate accounting of income tax when performing the duties of a tax agent for dividends.

Step-by-step instruction

On March 28, the general meeting of the founders of the Organization decided to distribute the profit received for 2022 in the amount of 2,000,000 rubles. in favor of the following founders:

• Russian legal entity Karandash LLC, which owns a 50% share of the authorized capital of the company 6 months - 1,000,000 rubles;
• individual (resident of the Russian Federation) Ivanov Alexander Pavlovich, an employee of the organization who owns a 35% share of the authorized capital of the company - 700,000 rubles;
• individual (non-resident of the Russian Federation) Kutuzov Alexander Pavlovich, who owns a 15% share of the authorized capital of the company - 300,000 rubles.

The organization as a tax agent calculates and withholds:

• income tax on income in the form of dividends of a legal entity in the amount of 13%;
• Personal income tax on income in the form of dividends of an individual resident of the Russian Federation in the amount of 13%;
• Personal income tax on income in the form of dividends of an individual non-resident of the Russian Federation in the amount of 15%.

The organization did not receive dividends from other legal entities.

Step-by-step instructions for creating an example. PDF

	Debit	Credit	Accounting amount	Amount NU		the name of the operation	Documents (reports) in 1C
				Dt	CT
Calculation of dividends to an individual resident of the Russian Federation
March 28	84.01	75.02	700 000	Calculation of dividends	Calculation of dividends
	75.02	68.01	91 000	Personal income tax on dividends
Calculation of dividends to an individual non-resident of the Russian Federation
March 28	84.01	75.02	300 000	Calculation of dividends	Calculation of dividends
	75.02	68.01	45 000	Personal income tax on dividends
Calculation of dividends to a Russian legal entity
March 28	84.01	75.02	1 000 000	Calculation of dividends	Calculation of dividends
	75.02	68.34	130 000	Income tax on dividends
Dividend payment
March 28	75.02	51	1 734 000	Dividend payment	Debiting from the current account - Transfer of dividends
Payment of personal income tax on dividends
March 28	68.01	51	136 000	Payment of personal income tax to the budget	Debiting from a current account – Tax payment
Payment of income tax on dividends
March 28	68.34	51	130 000	Payment of income tax to the budget	Debiting from a current account – Tax payment

Regulations

The main document that should be followed when paying income to the participants of an enterprise is the Tax Code of the Russian Federation, and specifically Article 284.

When it comes to foreign founders, it should be taken into account that the Russian Federation has treaties on the elimination of double taxation with a number of countries, and if the owner of part of the business is a resident of one of these countries, then taxes are calculated in accordance with these treaties. The list of countries is extensive and is definitely worth checking out.

So, Russia has treaties on the elimination of double taxation with the following countries:

Europe	Austria, Albania, Belarus, Belgium, Bulgaria, Great Britain, Hungary, Germany, Greece, Denmark, Ireland, Spain, Italy, Iceland, Cyprus, Lithuania, Latvia, Luxembourg, Macedonia, Malta, Moldova, the Netherlands, Norway, Poland, Portugal, Romania, Slovenia, Slovakia, Ukraine, Finland, France, Croatia, Czech Republic, Sweden, Switzerland, Yugoslavia
Asia	Azerbaijan, Armenia, Vietnam, Israel, Iran, India, Kazakhstan, Qatar, Kyrgyzstan, China, special administrative region of China - Hong Kong, North Korea, Korea, Kuwait, Lebanon, Mongolia, United Arab Emirates, Saudi Arabia, Syria, Singapore, Tajikistan, Turkmenistan, Turkey, Uzbekistan, Sri Lanka, Japan
America	Canada, Cuba, Mexico, USA, Chile
Africa	Algeria, Botswana, Mali, Morocco, Namibia, South Africa
Oceania	Australia, Indonesia, Malaysia, New Zealand, Philippines.

Dividends to a non-resident legal entity are paid after determining the size of the enterprise's profit.

Calculation of dividends to an individual resident of the Russian Federation

To reflect operations for accrual of dividends, the program uses the document Accrual of dividends .

You can find it:

• Salary and personnel – Salary – Calculation of dividends;
• Operations – Accounting – Calculation of dividends.

Income received in the form of dividends by individuals who are tax residents of the Russian Federation is taxed at a rate of 13% (clause 1 of Article 224 of the Tax Code of the Russian Federation).

The program automatically determines the personal income tax rate on dividends and withholds tax from the dividend recipient, based on the status indicated in the individual’s card.

By default, when creating a new individual in the Individuals , he is assigned the status Resident .

You can check the status in an individual’s card in the section Salaries and Personnel – Directories and Settings – Individuals – Income Tax link. PDF

If the recipient is an individual resident of the Russian Federation (in our example, this is Alexander Pavlovich Ivanov), then the personal income tax amount in the Dividend Accrual is calculated automatically at a rate of 13% cannot be changed .

The document states:

• Recipient - type of founder - Individual ;
• Dividends for – 2017 – the period for which dividends were accrued;
• Accrued – amount of dividends.

Postings according to the document

The document generates transactions:

• Dt 84.01 Kt 75.02 – dividends accrued;
• Dt 75.02 Kt 68.01 – personal income tax on dividends.

Since the Dividend Accrual does not contain a field for the dividend settlement account, the user does not have the opportunity to set or change it. The program automatically generates transactions involving account 75.02 “Calculations for payment of income.”

Calculation of dividends to an individual non-resident of the Russian Federation

Income received in the form of dividends by individuals who are tax non-residents of the Russian Federation is taxed at a rate of 15% (clause 3 of Article 224 of the Tax Code of the Russian Federation).

set the Non-Resident in an individual’s card in the section Salaries and Personnel – Directories and Settings – Individuals – Income Tax link.

You must specify:

• Status – Non-resident ;
• Established from – date of establishment of the status of an individual.

If the recipient is an individual non-resident of the Russian Federation (in our example this is Alexander Pavlovich Kutuzov), then the personal income tax amount in the Dividend Accrual is calculated automatically at a rate of 15% ; it cannot .

The document states

• Recipient - type of founder - Individual ;
• Dividends for – 2017 – the period for which dividends were accrued;
• Accrued – amount of dividends.

Postings according to the document

The document generates transactions:

• Dt 84.01 Kt 75.02 – dividends accrued;
• Dt 75.02 Kt 68.01 – personal income tax on dividends.

Tax calculation if dividends are paid to a foreign individual - non-resident of the Russian Federation

How to calculate tax

When paying dividends to a foreign individual, the tax base of the recipient for each such payment is determined in accordance with clause 6 of Art.
275 of the Tax Code of the Russian Federation as the amount of dividends paid and a tax rate of 15% is applied to it (clause 3 of Article 224 of the Tax Code of the Russian Federation): N = K x Sn x D

,

Where:

N – amount of tax subject to withholding;

K – the ratio of the amount of dividends subject to distribution in favor of the taxpayer - recipient of the dividends to the total amount of dividends subject to distribution by the Russian organization;

Сн – tax rate (15%) established by clause 3 of Art. 284 Tax Code of the Russian Federation;

D – the total amount of dividends to be distributed in favor of all recipients.

A rate of 15% is applied if there are no Double Taxation Avoidance Agreements (DTA) with the country of the recipient of the income (Article 7, paragraphs 1, 3 of Article 224 of the Tax Code of the Russian Federation), the Agreements may provide for a different rate or even a full ( partial) exemption from taxation in the Russian Federation of any income of individuals who are tax residents of a foreign state - a party to the Agreement (clause 6 of Article 275 of the Tax Code of the Russian Federation).

Checking Resident Status

To obtain tax resident status, different countries set their own rules.

For example, status can be determined by citizenship, regardless of place of residence (USA). The most common indication is a minimum stay (usually 90-183 days) and/or the presence of a center of vital interests or other ties to the host country. For example, it is possible to obtain tax resident status in Cyprus by living for at least 60 days in each tax year, in Portugal - by staying in the country for less than 183 days, provided that the individual has a property in Portugal that is planned to be used for further residence. Kazakhstan has its own rules: if the taxpayer’s family remains in the country, then the center of vital interests and tax residence is here, even if the individual has not spent a single day in the country.

The Russian Federation has the simplest rules: 183 days of stay in the country, no matter what.

A foreign individual can confirm his right to tax exemption (or to apply reduced tax rates) by presenting a foreign citizen’s passport or another document recognized by law or an international treaty of the Russian Federation. If it is difficult to determine residence from a passport, the tax agent requests from the individual official confirmation of his status as a tax resident of a foreign state. Confirmation is issued by the competent authority of the relevant foreign state, authorized to issue such documents on the basis of an international treaty of the Russian Federation on taxation issues. If such confirmation is drawn up in a foreign language, the individual must provide its notarized translation into Russian. The Tax Code of the Russian Federation does not establish strict formal requirements for such a document - it simply must exist.

If an individual was not able to submit a residence document before paying income and did not receive the corresponding benefits in accordance with the DTT, subsequently, upon providing the necessary information, the tax agent must return the tax to the individual in the manner provided for in paragraph 1 of Art. 231 of the Tax Code of the Russian Federation (clause 7 of Article 232 of the Tax Code of the Russian Federation, letters of the Federal Tax Service dated 03/11/2021 No. SD-3-11/ [email protected] , dated 12/01/2020 No. BS-3-11/ [email protected] ).

Tax agents in accordance with clause 8 of Art. 232 of the Tax Code of the Russian Federation must inform the tax authorities at the place of their registration about the payment of income to foreign individuals from whom, on the basis of an international treaty of the Russian Federation, personal income tax was not withheld, within thirty days from the date of payment of income. The form for submitting information to the Tax Code of the Russian Federation is not regulated; this can be done in any form.

If personal income tax is withheld from the income of a foreign individual, reflect this fact in the calculation of 6-personal income tax.

Current court decisions

When taxing the income of foreign individuals, tax agents must act within the framework of their powers defined by the Tax Code of the Russian Federation. Thus, a tax agent cannot offset amounts of income tax paid outside the Russian Federation against personal income tax levied in the Russian Federation. The Resolution of the Arbitration Court of the North-Western District dated 02.25.2019 No. F07-974/19 in case No. A42-2441/2017 concluded that in order to exercise this right to offset, individuals must independently submit a tax return to the tax authority at the place of their registration according to form 3-NDFL, which reflects the amounts of tax, both withheld by Russian employers and paid in accordance with the laws of other states. At the court hearing, a dispute was considered regarding the income of individual residents of the Russian Federation, which is subject to taxation both in the Russian Federation and in the Kingdom of Norway. The court determined that it was the specified persons for carrying out the offset in accordance with Art. 232 of the Tax Code of the Russian Federation and Art. 23 of the Convention (between the Russian Federation and the Kingdom of Norway for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income and capital) of 26.03.1996 must submit tax returns and documents confirming income received and income tax paid in Norway. The court's opinion is based on the norms of the Tax Code of the Russian Federation - Art. 78, 226, 232, as well as on the explanations given in paragraph 34 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57.

Tax agents need to keep in mind that if personal income tax is paid at the expense of the tax agent itself to the budget of a foreign state, no one will return this tax from the budget of the Russian Federation, Art. 232 of the Tax Code of the Russian Federation does not provide for this. This conclusion is contained in the Ruling of the Supreme Court of the Russian Federation dated August 1, 2019 No. 307-ES19-8843.

Another situation is that the tax agent did not withhold personal income tax from the income of a foreign citizen, in this case the tax authority will collect this tax from the tax agent itself, if the tax authority itself does not have the ability to accrue it to the recipient of the income (Decision of the Supreme Court of the Russian Federation dated 05.08.2019 No. 305- ES19-11955).

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The first article in the series “Tax calculation if dividends are paid to a Russian legal entity”

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Second article in the series “Tax calculation if dividends are paid to a foreign legal entity”

Read the link for more useful materials about dividends and reporting.

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Calculation of dividends to a Russian legal entity

For dividends received from Russian organizations by Russian legal entities the following rate is applied:

• 0% – for legal entities holding shares of 50% or more in the authorized capital of the company for at least 365 calendar days (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
• 13% – for other legal entities (clause 2, clause 3, article 284 of the Tax Code of the Russian Federation).

Karandash LLC owns a 50% share for 6 months, which is less than 365 days. The amount of income tax on dividends in the Dividend Accrual is calculated automatically at a rate of 13% .

The document states:

• Recipient – ​​type of founder – Legal entity ;
• Dividends for – 2017 – the period for which dividends were accrued;
• Accrued - the amount of dividends.

The amount in the Income tax can be edited by specifying the required amount.

This is necessary if a different rate is used to calculate income tax on dividends. For example, when the tax is calculated at a rate of 0% if the organization holds at least 50% of the shares for 365 days or more. The program does not automatically determine the rate.

If the amount in the Income tax is 0, then in the income tax return the amount of dividends will be reflected on line 021 - dividends on which taxes are accrued at a rate of 0% .

Postings according to the document

The document generates transactions:

• Dt 84.01 Kt 75.02 – dividends accrued;
• Dt 75.02 Kt 68.34 – income tax on dividends.

Dividend tax calculation formula

Currently, to calculate the tax on dividends paid to residents of the Russian Federation, the following formula is used (clause 5 of Article 275 of the Tax Code of the Russian Federation):
N = K × Cn × (D1 - D2),

Where:

N – the calculated amount of tax that will be withheld from the recipient of the dividends;

K – the ratio of the amount of dividends due to a specific recipient to the total amount of distributed dividends;

Сн – tax rate on dividends;

D1 – total amount of distributed dividends;

D2 – the volume of dividends received by the organization paying the dividends.

The given formula is used to calculate the tax withheld from payments to both legal entities and resident individuals. The rate used in the calculation is generally 13% (for both profit and personal income tax). For legal entities, a 0% rate is possible.

For information on the taxation of dividends paid to individuals, read the article “Is personal income tax levied on dividends?”

When paying dividends for previous tax periods, the income tax rate must be determined at the time such payments are made (letters from the Federal Tax Service in Moscow dated March 14, 2007 No. 20-08/ [email protected] , dated November 14, 2006 No. 20-12/100249).

If you receive a negative amount of tax in the calculation using the formula, you do not need to pay it to the budget, but there will be no compensation (paragraph 3, paragraph 5, article 275 of the Tax Code of the Russian Federation).

ConsultantPlus experts provided step-by-step instructions for calculating taxable profit. Get trial access to the system and upgrade to the Ready Solution for free.

Dividend payment

Payment Assistant

The program provides an assistant for the payment of dividends, personal income tax and income tax on dividends.

The assistant is launched from the Dividend Accrual by clicking the Pay .

The result of his work will be the creation of Payment Order .

For individuals Ivanov A.P. and Kutuzov A.P. Payment order documents will be automatically generated :

• for the payment of dividends;
• to pay personal income tax.

Payment order documents will be generated for Karandash LLC :

• for the payment of dividends;
• to pay income tax on dividends.

Payment order

From June 1, 2022, when paying income to an individual through a bank, payment documents must indicate the code of the type of income for the purposes of enforcement proceedings. And also provide a breakdown of the amount of deduction from income, if any (Part 5.1, Article 70 of Federal Law No. 229-FZ dated October 2, 2007, Bank of Russia Directive No. 5286-U dated October 14, 2019).

To auto-substitute the income code in the Bank Statement, you need to fill out the Type of Income in the Accruals .

• Automatic substitution of income payment code in the statement
• Reminder of codes for income paid to individuals
• Salary payment codes in payment documents
• Difficulties in using income type codes in payment documents

A payment order can also be created from the Dividend Accrual using the Create based on .

Please pay attention to filling out the fields:

• Type of transaction – Transfer of dividends ;
• Recipient – ​​Individual ;
• Expense item – Payment of dividends with the established type of movement Payment of dividends and other payments in favor of owners . PDF

An expense item is a cash flow item (CFA), it is important for the correct reflection of dividends in the Cash Flow Statement , if the organization generates one.

Document Write-off from current account

The amounts of dividends paid and taxes paid will be reflected in the reporting after the documents are written off from the current account .

A debit from a current account can be generated using the link Enter a debit document from a current account in the Payment order :

For individuals – Ivanova A.P. and Kutuzov A.P.:

• for the payment of dividends;
• to pay personal income tax;

For a Russian legal entity – Karandash LLC:

• for the payment of dividends;
• to pay income tax on dividends.

The generated document Write-off from the current account will be automatically filled in.

You need to check the fields:

• Type of transaction – Transfer of dividends ;
• Expense item – Payment of dividends .

Postings according to the document

The document generates transactions:

Dt 75.02 Kt – payment of dividends.

Currency transaction code - payment of dividends to a non-resident

The execution of a payment order to transfer money to a foreign investor has a peculiarity: when paying dividends, the currency transaction code is indicated as a combination of characters that encrypt the basis for settlements with a non-resident.

The code is written at the very beginning of the payment field “Purpose of payment” and takes the form:

{VOххххх}, where:

• curly braces and the letters "VO" are unchanged;
• xxxxx is the code used.

When paying dividends to a non-resident, which currency transaction code should be specified will be indicated by Bank of Russia Instruction No. 181-I dated August 16, 2017 - calculations are encrypted with the value 50110. The purpose of the payment may look like this:

{VO50110} Transfer of dividends for 2022 according to the minutes of the general meeting of participants No. 2 dated 04/28/2020

Payment of personal income tax on dividends

To reflect the amounts of personal income tax paid on dividends, it is necessary to generate the document Write-off from the current account :

• in the Payment order , follow the link Maintain a document debiting from a current account ;
• Bank and cash desk – Bank – Bank statements – Write-off button. PDF

The document generates transactions:

Dt 68.01 Kt – payment of personal income tax on dividends from individuals.

Find out more about paying personal income tax on dividends to individuals

Payment of income tax on dividends

To reflect the amounts of income tax paid on dividends received from Russian organizations by Russian legal entities, it is necessary to generate the document Write-off from current account :

• in the Payment order , follow the link Maintain a document debiting from a current account ;
• Bank and cash desk – Bank – Bank statements – Write-off button. PDF

The document generates transactions:

Dt 68.34 Kt – payment of income tax on dividends.

Find out more about paying income tax on dividends to a legal entity

Determining D2

The amounts of dividends received by the company itself are reflected in indicator D2. It is determined taking into account net dividends, that is, those amounts of payments from which withheld tax was subtracted (letter of the Ministry of Finance of Russia dated June 11, 2014 No. 03-08-05/28295).

Indicator D2 should include dividends received from both foreign and Russian companies, provided that they are not subject to a zero tax rate (letter of the Ministry of Finance dated June 11, 2014 No. 03-08-05/28295).

The volume of indicator D2 can also include dividends paid in the current period for the previous ones. However, regarding exactly what periods these could be (any period or immediately preceding the current one), both regulatory authorities and judicial authorities have different opinions.

Read more about these points of view in the material “How to correctly calculate income tax on dividends?”

If the organization paying dividends is also their recipient, then for dividends paid from 01/01/2021, a new procedure has been established for offsetting income tax against personal income tax (clause 3.1 of Article 214 of the Tax Code of the Russian Federation). Let's look at the scoring algorithm in more detail.

Reporting

6-NDFL

The amounts of dividends paid to individuals and personal income tax calculated from them must be reflected in the calculation of 6-personal income tax (clause 2 of article 230 of the Tax Code of the Russian Federation):

• in Section I - for the period of payment to individuals (clause 3.3 of the Procedure for filling out the calculation of 6-NDFL, Article 216 of the Tax Code of the Russian Federation);
• in Section II - for the quarter in which the deadline for transferring personal income tax from them came (Letter of the Federal Tax Service of the Russian Federation dated 08/09/2016 N GD-4-11/14507).

The tax agent is obliged to pay personal income tax no later than the day following the day of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Calculation of 6-NDFL is generated from the section:

• Salaries and personnel – personal income tax – reporting on 6-personal income tax – Create button;
• Reports – 1C Reporting – Regulated reports – Create button – 6-NDFL.

Clicking the Fill out the report on Form 6-NDFL will automatically fill in the amounts of accrued dividends, calculated, withheld and transferred personal income tax.

6-NDFL calculation will be filled in:

• Section 1 Generalized indicators (in two blocks): page 010 – 13% (15%);
• line 025 – amount of accrued dividends;
• line 045 – amount of calculated tax on dividends; PDF

• Section 2 Dates and amounts of income actually received and withheld personal income tax:
  page 100 – date of actual receipt of income;
• page 110 – tax withholding date;
• page 120 – tax payment deadline;
• p. 130 – the amount of income actually received;
• line 140 – amount of tax withheld. PDF

2-NDFL

Information about dividends paid to individuals and personal income tax withheld from them must be reflected in certificate 2-NDFL in the period when the dividends were actually transferred to the recipient of the income (clause 2 of Article 230 of the Tax Code of the Russian Federation).

A certificate in form 2-NDFL can be generated:

• for the recipient of income from the section Salaries and personnel - personal income tax - 2-personal income tax for employees;
• based on the results of the year as a report, Salaries and personnel - personal income tax - 2-personal income tax for transfer to the Federal Tax Service.

In 2-NDFL, Fill button automatically fills in the following amounts:

• accrued dividends;
• calculated personal income tax;
• withheld personal income tax;
• transferred to the personal income tax budget.

Dividends taxed at a rate of 13% are reflected in the Certificate as part of income taxed at a rate of 13% on the tab 13%.

Dividends, taxed at a rate of 15%, are reflected separately from other income on the tab 15%.

In the certificate of income of an individual in form 2-NDFL the following will be filled in:

For a resident individual:

• Section 2 Information about the individual – recipient of the income: Taxpayer status – 1.

• Section 3 Income taxed at the rate of 13%: Income code – 1010;
• The amount of income is the amount of accrued dividends. PDF

For a non-resident individual:

• Section 2 Information about the individual – recipient of the income: Taxpayer status – 2;

• Section 3 Income taxed at the rate of 15%: Income code – 1010;
• The amount of income is the amount of accrued dividends. PDF

Income tax return

The amounts of dividends paid to other organizations, as well as the income tax withheld from them, must be reflected in the income tax return for the reporting period in which the payment was made:

• Sheet 03 – filled out for each decision of the owners (clause 11.2.1 of the Procedure for filling out the income tax return);
• Section B of Sheet 03 – is filled out for each organization to which dividends reflected in Sheet 03 of Section A were paid;
• Subsection 1.3 of Section 1 of Sheet 01 is filled in with the amounts of tax on dividends paid in the quarter (month) based on the results of which the declaration is submitted (clause 4.4 of the Procedure for filling out the income tax declaration).

The income tax return is generated in the section Reports – 1C Reporting – Regulated reports.

In the declaration, clicking the Fill automatically fills in:

• page 022 Sheet 03 Section A – dividends to legal entities, taxes on which are calculated at a rate of 13%;
• page 030 of Sheet 03 Section A – on dividends from individuals; PDF
• Sheet 3 Section B – on dividends of Karandash LLC; PDF
• Subsection 1.3 Section 1. PDF

Page 050 – dividends accrued to individual income recipients who are not tax residents of the Russian Federation are not automatically filled in.

Needed manually:

• adjust the amount in line 030 , indicating 700,000 rubles. – dividends from Ivanov A.P.
• fill out page 050, indicating RUB 300,000. – dividends of Kutuzov A.P. PDF

Cash flow statement

Organizations that do not use simplified forms of accounting report information on dividends paid and personal income tax withheld from them in the Cash Flow Report (clause 11 of PBU 23/2011).

As part of the financial statements, a Cash Flow Statement (CFS) is generated from the section Reports - 1C Reporting - Regulated Reports.

In ODDS the following is automatically filled in:

• line 4124 – corporate income tax; PDF
• line 4129 – other payments; PDF
• line 4322 – payments for the payment of dividends and other payments for the distribution of profits in favor of the owners (participants) in the amounts of dividends paid. PDF

To access the section, log in to the site.

See also:

• Payment of personal income tax on dividends
• Payment of income tax on dividends of RO NA

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