The founders set the task of paying for previous years due to the profit of dividends. How to properly enter the accountant in this case:
Action plan:
2. The protocol of the distribution of profits in the context of each Company's participant - the availability of profits signed by participants in the enterprise - calculation of dividend;
3. Reflection distributed profits each participant in accounting is accrual reporting period dividends according to the protocol in past periods - payment of dividends;
4. Dividend payment bank - size, commission of the bank, hold ndfl from dividends;
5. Package of documents requested by the Bank, when transferring dividends.
6. Bank of receiving dividends - a map of an individual;
1. The charter is the composition and size of the share of founders;
2. The protocol of the distribution of profits in the context of each participant in the Company - the presence of a profit distribution protocol on the enterprise subscribed;
Protocol No.1
Extraordinary General Meeting of Participants
Limited Liability Company
"Society"
moscow "November 30" November 2018
The opening time of an extraordinary general meeting of participants: 12.00.
The closing time of the extraordinary general meeting of participants: 13.00.
Venue: Moscow, ul. Voroshilova, 67, office 54.
Time to start counting votes: 10.00.
Total number of participants: 3.
The total number of persons present at the meeting: 3, of which the participants: 3.
Participants were attended:
Citizen Russian Federation Ivanov Ivan Ivanovich (Passport: Series 1234 No. 567891, issued by the Oktyabrsky ATS Moskva, Division 013-019, is registered at the address: Moscow, ul. Novoslobodskaya, D.77), share in the authorized capital of 50%;
Citizen of the Russian Federation Petrov Petr Petrovich (Passport: Series 1234 No. 567892, issued by the Oktyabrsky ATS Moskva, Division 013-019, registered at the address: Moscow, ul. Novoslobodskaya, D.99), share in the authorized capital of 30% .
Citizen of the Russian Federation Sidorov Sidor Sidorovich (Passport: Series 1234 No. 567893, issued by the Oktyabrsky ATS Moskva, Division 013-019, registered at the address: Moscow, ul. Novoslobodskaya, D.55), share in the authorized capital of 20% .
Appoint the Chairman of the Assembly - Ivanova I.I.
Secretary of the meeting - Petrova P.P.
The person spent the counting of votes: Ivanov I.I.
Quorum for making a decision is available.
Agenda:
1. Direction of profit received by LLC " Society"For 2014, 2015, 2016, 2017, on the payment of dividends.
2. Approval of the deadlines and the procedure for payment of dividends.
Listened:
Offer Ivanova I.I.
1. In accordance with Art. 29. Federal Law "On limited liability societies" there are no restrictions on the payment of dividends.
As of 01/01/2018, the amount net profitdefined on the basis of data accounting, is 46,000,000 rubles.
To distribute net profit between the participants in proportion to their shares in the authorized capital for 2014 and pay dividends: Ivanov I.I. - 5,000,000 rubles, Petrov P.P. - 3,000,000 rubles, Sidorov S.S. -2 000 000 rub.
To distribute net profit between participants in proportion to their shares in the authorized capital for 2015 and pay dividends: Ivanov I.I. - 7 500 000 rub., Petrov P.P. - 4,500,000 rubles, Sidorov S.S. -3 000 000 rub.
To distribute net profit between the participants in proportion to their shares in the authorized capital for 2016 and pay dividends: Ivanov I.I. - 6,000,000 rubles, Petrov P.P. - 3 600 000 rub., Sidorov S.S. -2 400 000 rub.
Distributing net profit between participants in proportion to their shares in the authorized capital for 2017 and pay dividends: Ivanov I.I. - 4 500 000 rubles, Petrov P.P. - 2 700 000 rub., Sidorov S.S. -1 800 000 rub.
Voted: "For" - 3 votes, "against" - no, "abstainable" - no.
2. Pay dividends to participants in cash from the cashier (transfer to a personal account) until 05 December 2018
Voted: "For" - 3 votes, "against" - no, "abstainable" - no.
Dependerer
:
1. On the first question: "In accordance with Art. 29 of the Federal Law "On Limited Liability Societies" of the payment for dividend payments is not available.
Distribute net profit defined on the basis of accounting data in the amount of 43,000,000 rubles. Between the participants in proportion to their shares in the authorized capital and pay dividends: Ivanov I.I. - 23 000 000 rubles, Petrov P.P. - 13 800 000 rub., Sidorov S.S. -9 200 000 rub .. "
2. On the second issue: «
Pay dividends to in cash from the cashier from the cashier (transfer to a personal account) until 05 December 2018. "
Chairman of the Assembly - Ivanov I.I. ______________
Secretary of the meeting - Petrov PP_________________
_
Counting votes at an extraordinary general meeting of participants carried out Ivanov Ivan Ivanovich.
The protocol is familiarized. I have no objections and additions. Adoption General meeting Decisions specified in the protocol and the composition of the participants of the Company who were present in their adoption, confirm _______________ I.Ivanov
The protocol is familiarized. I have no objections and additions. Taken by the General Assembly of the decisions specified in the Protocol and the composition of the participants of the Company who were present at their adoption, confirm _______________ p.p. Petrov
The protocol is familiarized. I have no objections and additions. Adoption by the General Assembly of the decisions specified in the Protocol and the composition of the participants of the Company who were present in their adoption, confirm _______________ S.S. Sidorov.
3. The reflection of the distributed profit of each participant in accounting is accrued in the reporting period of dividends according to the Protocol in past periods;
This is how Dividend's accrual looks like all participants, according to the profit distribution protocol. According to the final reformation, the profit accumulated from 2014 to 2017. Dividend accrual is made on the basis of the signed profit distribution protocol:
4. Dividend payment bank - the amount of the Bank's commission, hold ndfl with dividends;
This is how the dividend distribution cards on each member of the Company looks like: accrual and payment with Holds of NDFL 13% for the Tax Residers of the Russian Federation:
For informative, a set of dividends paid, the profit distribution protocol may not be one, therefore, it is clear to trap payments and debt balances in this way:
The Bank's Commission will be charged minus budget contributions, the total payment in this example is 41 million rubles. Calculated NDFL 13% for the tax residents of the Russian Federation - 5,330,000 rubles. The base for calculating the Bank's commission of 35,670,000 rubles. Depending on the bank of the Commission, there are different, for example:
5. Package of documents requested by the Bank, when transferring dividends;
The bank requests, and the organization in turn should provide copies of the following documents:
Profit distribution protocol, certified copy;
Accounting balance (the form f.-1 )
Report about profits and loss (the form f.-2 )
Receipt receipt accounting balance in in electronic format or financial statements With a mark about her reception.
These documents within 10-day period, the organization provides both to the dividend payment bank and in the transfer of dividends. Not the provision of a package of documents will turn the movement stop at a set account.
6. Bank of receiving dividends - a map of an individual - a sacrolling account of an individual;
A more detailed table of the amount of commission in banks when translating from a current account or cash withdrawal money The accounts of individuals look like this:
Banks make messages on the Commission depending on the size of the transfer of funds.
7. Accommodation in a deposit for individuals of free funds - a term and under what interest.
After the withdrawal of cash services and place them on savings accounts of individuals, the participants may set out the goal of posting free funds in the deposit. Banks can offer the following approximate accommodation conditions:
Information about the most favorable conditions and interest bets by deposits in banks Track out the network in open access, the rate depends on many factors and delivered bank Conditions.
Deposit income tax
The Tax Code of the Russian Federation provides for the taxation of deposits in the following cases:
If the contribution in rubles is no more refinancing rates of the Central Bank of the Russian Federation + five percentage points
If the interest rate on monetary deposit exceed 9% .
For 2018, this indicator is 13.5% per year. If the bet is deposit Program It will be more - you need to pay tax from interest income.
The tax rate is 35% for residents of the Russian Federation and 30% for non-residents.
In this case, not all income received from the contribution is subject to tax, but only a part resulting from exceeding interest rate At the contribution of the threshold rate. In order to calculate the tax base (the amount taxable), you must first calculate interest accrued at the nominal rate of the contribution, and then make a similar calculation in the threshold rate. The difference of these amounts will be a tax base. To obtain the value of the tax, it remains to multiply this amount at the tax rate.
Document: Commission of the Bank when paying dividends to founders: NDFL and SOCS; income features Employee Training Foreign Language
Commission of the Bank when paying dividends to founders:
NDFL and SOCS; Income features
Employee Training Foreign Language
Question: We pay dividends to founders, which are simultaneously employees of our company and receive a salary. They have a bank card one - the personal, to which they receive and salary, and dividends.
When transferring income on cards, we pay the bank to the commission for processing documents on crediting funds to accounts of employees - 0.5% of the total list of listing.
This Commission is paid on the basis of an agreement with the enterprise on the provision of services for the organization of issuance to employees wages. (When we opened personal cards in our bank to our employees, we concluded with him and this agreement.)
I decide the NDFL founders from the Commission of the Dividend Bank. Do I need to charge even the pension and social contributions? I first decided that if dividends are not paying for labor, then the contributions are not necessary, and now - I lachedered.
Yes, and in relation to the Bank's commission, when paying a salary, I also places vague doubts about the need for its NFFL and Pension-Socystrakhov's contributions.
Answer: In our opinion, your concerns, and the banking of the Bank's commission when paying the dividends of NDFLs is absolutely unnecessary. With regard to the fact that the fee for the release of personal payment cards of workers and the annual maintenance of these cards is not subject to the taxation of the NDFL, we wrote earlier. There we noted that it is advisable to conclude supplies to their employment contracts with employees to their employment contracts and obligate the company to provide an employee to the employee to free use. Then the opportunity appears to take advantage of the beneficiation of p / p. 4.2.9 "A" of the NDFL Act, which provides benefits in the inclusion of personal income tax in the case of housing, other objects of material or intangible property provided by the tax payer to free use, if such a provision is due to the fulfillment of the tax of the tax of labor function or is provided for by the rules of the employment contract ( contract) or norms of the law in the limits established. Thus, in relation to the Bank's commission, you can be completely calm if you follow the recommendations above.
Now we turn to the Commission when paying dividends.
First of all, it should be noted that the commission charge when paying wages to personal cards is usually carried out on the basis of an agreement with the enterprise on the provision of services for the organization of issuance of wage employees through bank accounts.
First of all, we recommend paying attention to whether this contract provides for the transfer of transfer to these cards of other payments (in addition to salaries). It should be noted that in some contracts such an opportunity is provided, and in others - no. In the second case, strictly speaking, there may be questioned in questionably the need to pay the bank to the commission for the operations carried out, and accordingly, your gross costs, if you referd to this commission.
Next, we note that in this case Bank service receives not an individual. The Bank's service is provided to the Enterprise, since it was that the company showed an interest in transferring funds to personalized personal data cards not just, but on the basis of an appropriate agreement with the Bank, which provides for the provision of services to the enterprise on the organization of enumerations on the cardschet. In such contracts, it is usually negotiated from the enterprise to a bank of certain registers (or lists) of individuals with the distribution of amounts that the bank accordingly processes. Sometimes it is possible to provide an enterprise with relevant software for the compilation of registers (lists).
Thus, in our opinion, in this case, the company simply carries the costs necessary for the timely and appropriate fulfillment of the duty to pay dividends to the founders. Therefore, the Bank's Commission is in its pure form the usual administrative expenses of the enterprise, and it does not create any income for individuals. Just as if cash on the payment of dividends or when transferring funds a payment order, the Bank would take a fee for settlement service.
Of course, it is possible to draw attention to the fact that it is incomprehensible, why are the personal cards for free for free and the bank at the same time does not charge card service charges.
But this is a completely different question. After all, this fee does not charge the bank, not an enterprise. Therefore, all questions about claims NDFL The cost of free services in this case should be submitted to the Bank. And - the physical person itself, bearing in mind "Exceeding the usual discount" from the nite 4.2.9 "E" (and the Tax Agent will speak here again).
However, it is far from the fact that the cost of these services should be equal to the amount of the Commission, which the enterprise pays to the Bank. So, by and large, since there are no ordinary prices for such services, it is unlikely to succeed in this case to apply personal income tax and a can of the individual.
Our company decided to train his employees from a foreign language sales department, since it often has to communicate with our foreign counterparties, and the language barrier significantly impedes successful negotiations. At the same time, we are going to invite a tutor from the educational center, which will conduct classes for this department right in the office. What order of taxation expects us in this case?
In our opinion, everything should be fine.
According to Art. 201 KZOT for vocational training and advanced training of employees The owner or authorized by him organizes individual, brigadier, coursework and other production training at the expense of an enterprise, organization, institutions. Therefore, relative to your right to organize such courses of doubt for workers should not be.
Now let's turn to taxation.
According to p / p. 5.4.2 Act on the income of the tax payer's expenses related to vocational training, training, retraining or advanced training of persons in labor relations with such a tax payer are included in gross costs of up to 3 percent of the wages of the reporting period.
It remains only to decide whether your foreign language courses come into training, training, retraining or advanced training.
In this regard, we may assist the provision on professional training of personnel in production, approved by the joint order of the Ministry of Labor and Social Policy of Ukraine and the Ministry of Education and Science of Ukraine of March 26, 2001 No. 127/151, as amended.
In accordance with this provision, profric training and retraining in our case disappear, since they assume to receive a new profession. Since you are unlikely to decide to make a foreign language teachers from our employees, then your courses do not fit into profite and retraining.
But consider them as an increase in the qualifications of workers, in our opinion, is quite possible. In accordance with this Regulations, the professional development of employees is a vocational training of workers, which makes it possible to expand and deepen previously acquired knowledge, skills and skills at the level of production requirements or services.
At the same time, the provision of targeted courses, which are carried out for study by employees of new equipment, products, products, materials, services, modern technological processes, means of mechanization and automation used in production, rules and requirements of their safe operation. , technical documentation, effective methods of organizing labor, issues of economics, legislative and regulatory acts, etc., etc.
As you can see, the list is not exhaustive there. It may well fit into it and the study of a foreign language, which is also more real than matter than, for example, issues of the economy.
But in the description of the short-term advanced training of management workers and specialists, the study of business speech is referred to, which may well be foreign. By the way, the situation speaks of the possibility of improving the qualifications and with the help of other forms of seminars, workshops, workshops, seminars, "round tables", etc.
Thus, the training organized by you can well be considered as a kind of improvement of the qualifications of your employees, and therefore, it is quite applicable to expenses for such training. 5.4.2 Profit Law.
True, this subparagraph additionally places the duty to evaluate these costs with its main activity to the payer. In the case of discrepancies between the tax authority and the payer regarding such communication, the tax authorities will have to contact the Ministry of Ukraine for the Affairs of Science and Technology for expert conclusion. But we hope that before that you will not reach.
As for the holding of NDFL from the cost of such training, then, in our opinion, this tax in this case does not threaten anyone. The fact is that GNA in his letters dated July 17, 2007 No. 6862/6 / 17-0716, No. 14222/7 / 17-0717, of July 20, 2007 No. 7013/6 / 17-0716, from 11.02 .2009 № 1164/6 / 17-0716, No. 2690/7 / 17-0717 quite transparently explained that since the purpose of the preparation or retraining of employees is to create the intellectual potential of the enterprise to achieve significant positive results in the exercising economic activity. , then the expenses of the enterprise related to the professional training, retraining or improvement of the qualifications of employees in the profile of such an enterprise are expenses for production goalswhich are associated with the economic activity of the enterprise and are not considered personal incomes (an additional blessing) of workers.
True, particularly fiscal tax authorities may declare that in this case the advanced training is carried out not by the profile of the enterprise. We believe that this is not the case, since the company's profile in these letters should be understood as expansion. That is, it is important to have the connection of this training with the profile of the enterprise, which is essentially flowing from p / p. 5.4.2. Of the profit of the profit, at the same time it will not prevent the order in which it should be said about the presence of such a connection.
By the way, the same approach, as we, follow the courts. So, the VHS in the decision of 03.11.2004 in case No. 6/6 / 03-23 \u200b\u200b/ 72 noted the following:
«<...> From the analysis of this legal norm, it does not follow that the implementation of training and retraining by the enterprise is the provision of a material or social benefit to employees of the enterprise, since such training and retraining are associated with the economic and economic activities of the enterprise itself. Therefore, such expenses of the enterprise cannot be a personal income of his employees and cannot be included in their cumulative taxable income. "
By the way, trainings that you are going to spend can be viewed and how to maintain qualifications, if the job regulations provide for the ownership of the foreign language by the sales department. The costs of such trainings in this case, in our opinion, can also go on the gross costs of the enterprise without limitation in the amount of 3% of the f / p. 5.2.1 of the Law on Profit, since their implementation is certainly due to your economic activities.
In this case, in this case, workers will not need to hold the NDFL, since again it is exclusively the costs of an enterprise, which has shown the initiative in conducting these trainings, and not at all the revenues of workers, which workers these trainings may be cooled by the steam turnips. True, since the tax authorities about maintaining qualifications have not yet been expressed, it is perhaps only bold payers.
Is it possible to attribute to expenses at USN (income minus expenses) Commission of the Bank for the transfer of dividends to the founders of our organization? From November 2015, the Bank charges the Commission for the transfer of funds to the accounts of individuals from legal entities In the amount of 1% of the amount listed. Dividends of the founders (they are director and deputy. Director), as well as NDFL tax from dividends to the organization's expenses tax account Do not enter. And the Bank's Commission for the transfer of dividends to include in the composition of non-evaluation costs?
Answer
According to the official position, the payment of dividends in the distribution of profits remaining after taxation, being the duty of society, meets the requirements of current legislation and is carried out by society within the framework of activities aimed at obtaining income. Therefore, the cost of paying dividends is economically justified.
Although the Ministry of Finance of Russia provides clarification for income tax, they can also be used to calculate the unified tax on simplified (sub. 9 p. 1 and paragraph 2 of Art. 346.16 of the Tax Code of the Russian Federation).
Justification
Tax Code of the Russian Federation (Part Two)
"Article 346.16. The procedure for determining expenses
1. When determining the tax object, the taxpayer reduces the received income on the following costs:
9) interest paid for the provision of cash (loans, loans), as well as costs associated with paying services provided credit organizations*, including those related to selling foreign currency when collecting tax, collection, penal and fine due to the property of the taxpayer in the manner provided for in Article 46 of this Code; "
The letter of the Ministry of Finance of Russia of October 21, 2015 No. 03-03-06 / 60156
"Question: about accounting for the costs of expenses related to the payment of dividends for income tax purposes.
The Department of Tax and Customs Tariff Policy reviewed the appeal on the inclusion in the cost of determining tax base The income tax of the costs of the shareholder's costs associated with the payment of dividends and reports the following.
In accordance with paragraph, the second paragraph 1 of Article 42 of the Federal Law of December 26, 1995 N 208-FZ (ed. From 29.06.2015) " joint Stock Company"Society is obliged to pay dividends announced on the shares (type), unless otherwise provided by the Federal Law. Dividends are paid money, and in cases provided for by the Company's Charter - other property.
Based on paragraph 1 of Article 252 Tax Code Of the Russian Federation (hereinafter referred to as the Code), for the purpose of chapter 25, the income received by the taxpayer decreases to the amount of costs (except for the costs specified in Article 270 of this Code).
Expenditures are recognized as reasonable and documented costs (and in cases provided for in Article 265 of the Code, losses), carried out (incurred) by the taxpayer.
In addition, any costs are recognized as expenses, provided that they are made to carry out activities aimed at obtaining income.
Given the amount set out, the payment of shareholder of dividends in the distribution of profits remaining after taxation, being the responsibility of the joint-stock company, meets the requirements of the current legislation and is carried out by society as part of activities aimed at obtaining income.
Thus, the expenses of the joint-stock company associated with the payment of shareholders of dividends are related to the activities of the Company to extract income, are economically reasonable and meet the requirements of Article 252 of the Codex *, and therefore, can be taken into account as part of the costs when calculating the tax base on the profit of organizations. "
In practice, most difficulties have the issues of the legitimacy of the monthly payment of dividends, as well as accounting for postal and banking expenses related to the payment of such amounts. In addition, the tax authorities often dispute the "dividend" nature of payments, if they do not correspond to their literal interpretation given in the Tax Code of the Russian Federation
In accordance with the Tax Code of the Russian Federation, Dividend recognizes any income received by the shareholder (participant) from the organization during the distribution of profits remaining after taxation is proportional to the shares of shareholders (participants) in the authorized capital of this company.
The organization has the right to pay dividends based on the results of the first quarter, half of the year, 9 months or fiscal year (Federal Law of 08.02.98 No. 14-FZ "On Limited Liability Societies", hereinafter -, and federal law of 26.12.95 No. 208-FZ " About joint-stock societies ", hereinafter -). The procedure and deadline for dividends are determined by the Company's charter or decision of the total annual (extraordinary) meeting of its participants (Art. And Law No. 208-FZ, Art. And Law No. 14-FZ). At the same time, the period of payment of dividends should not exceed 60 days from the date of the decision on the distribution of profits (Law No. 14-FZ and Law No. 208-FZ). Violation of such a term may threaten not only involving administrative responsibility, but also lead to tax risks.
When paying dividend individuals (including the IP) the company is recognized as a tax agent on personal income tax (and the NK RF). At the same time, the order of taxation depends on the residency or non-resident of the Russian Federation is the recipient of dividends (see also the insertion below). In practice, companies often face difficulties in attributing certain amounts to dividends, as well as when taking into account the costs associated with their payment.
Courts do not agree with the retraining of dividends in the event that such amounts are paid more often than once a quarter
From literally reading the norms of civil legislation, it is followed that the company is paid to pay no more often than once a quarter, half of the year, 9 months or by the results of the fiscal year (Law No. 208-FZ and Law No. 14-FZ). In this regard, tax authorities often do not recognize monthly payments in favor of participants produced at the expense of net profit, dividends and regard controversial sums as wages. As a result - detachment of NDFL participants, as well as penalties and fines of the company - tax Agent.
But the courts do not agree with this. Thus, the FAS of the Eastern Siberian District indicated that the Tax Code of the Russian Federation does not provide for the frequency of payments as the main sign of the dividend. It means that the amounts distributed monthly net profit for tax purposes is recognized by dividends that are subject to reduced rates.
If dividends are paid to an individual resident entrepreneur, then no matter what taxation regime is applied, the company holds NDFL at a rate of 9%
Disproportionally distributed net profit by dividends is not recognized
By general rule The company distributes dividends in proportion to the shares of participants in the authorized capital (Law No. 14-FZ and Law No. 208-FZ). At the same time, according to Article 43 of the Tax Code of the Russian Federation, dividend for tax purposes is recognized by any income received by the shareholder (participant) from the organization in the distribution of profits remaining after taxation, in proportion to its shares in the authorized capital of this organization. In this regard, in the case of a disproportionate distribution of net profit, payments to the Company's participants are not recognized for dividend tax purposes (, to the attention of tax authorities in the fields and the UFNS of Russia in Moscow dated July 23, 2012 No. 16-03 / [Email Protected]).
Courts adhere to a similar point of view. In particular, the FAS of the North-West District repeatedly noted that payments within the amounts proportional to the participant's contribution are recognized by dividends and are subject to a preferential rate of 9%. The accruals made over such sums are not recognized and are subject to the usual rate for individuals in the amount of 13% (ruling, and). Similar conclusions contains.
Official position
According to the Ministry of Finance of Russia, the fact of untimely payment of dividends does not change the status of such amounts
In practice, often dividends are paid to shareholders (participants) in a period exceeding the legislatively established 60 days. Considering this situation, the Ministry of Finance of Russia in noted that the violation of the period of payment of dividends does not affect the size established for this type of income tax rate. Consequently, controversial amounts are subject to NDFL at a rate of 9 or 15% (clause and Art. 224 of the Tax Code of the Russian Federation).
It is important to remember that the failure of dividends in the prescribed period is imposed administrative fine on the officials - from 20,000 to 30,000 rubles, on legal entities - from 500,000 to 700,000 rubles. ()
The validity of accounting for the costs of the accompanying payment of dividends, the organization will most likely have to prove in court
As a rule, the payment of dividends is accompanied by certain costs - by postal expenses, the Bank's commission for the transfer of funds to the accounts of participants, etc. According to the financial department, such costs the organization is not entitled to take into account when calculating income tax. After all, dividends are paid at the expense of net profit remaining after taxation, and such amounts of the company, when calculating income tax, does not take into account (). Accordingly, the payment of dividends is not an activity aimed at obtaining income by the Company. In this connection, the accompanying costs associated with the payment of dividends (including the costs of payment of the Bank's services, postal fees for the transfer of dividends), according to the Ministry of Finance of Russia, are not included in the income tax base ().
Availability litigation This is evidenced by the fact that field inspectors agree with the opinion of the financial department and refuse to companies in recognition of controversial costs. At the same time, the courts tend to support taxpayers. Arbitrators arguments - expenses should be documented and economically justified (). In the situation under consideration, the organization's activities are aimed at obtaining income and is inextricably linked with the right to receive its participant in dividends (and Civil Code of the Russian Federation). At the same time, the costs associated with the execution of duties assigned to the organization by legislation, from a tax point of view, are reasonable (FAS, Volga and District Resolutions). In addition, the courts specify that postage expenses and expenses for the payment of banks related to the payment of dividends, the company can confirm, in particular:
- Protocol of the Annual Meeting of Shareholders of the Organization;
- payment documents confirming the payment of dividends and keeping taxes from these amounts;
- agreement with the bank for the delivery of values \u200b\u200b(cash) and on settlement and cash services;
- a memorial order confirming the transfer of money to pay for the bank's services for the delivery of values, removing cash and so on.
Controllers oppose the inclusion in tax expenses The cost of postal transfers when sending dividends by mail
According to the Federal Tax Service of Russia, the company has the right to not hold the NDFL from the Bank's commission paid when transferring dividends to the NEMLITS banking card
Often the company lists dividends on bank cards Physician participants. As a rule, for such a transfer of banks charge a commission. The Federal Tax Service of Russia indicated that in this situation, lizing the dividends to bank accounts, the Company fulfills its duty to ensure the receipt of income by the participants (shareholders). The banking services for the transfer of dividends are directly to the company, and the payment of these services is made exclusively in its interests, and not in the interests of individuals receiving dividends. Accordingly, the Bank's commission when paying dividends in non-cash does not form a participant's income in kind to be taxed. Similar conclusions made the FAS of the Volga-Vyatka district.
At the same time, if the recipient of dividends is simultaneously an employee of the company, then, according to the Ministry of Finance of Russia, the organization that pays dividends arise the obligations of the Tax Agent. The financial department clarifies that services rendered in the interests of the services (fully or partially paid by third parties) are recognized by its taxable income obtained in kind (). If the organization lists the amount of bank cards to the bank cards, the payment of which is not established by labor legislation, the commission for servicing such maps is subject to NDFL ().
The organization keeps NDFL regardless of whether the recipient of the dividends due to him
According to the Ministry of Finance of Russia, if the organization lists for bank cards of employees of the amount, the payment of which is not established by labor legislation, the commission for servicing such cards is subject to NDFL
Often, in practice, the company lists dividends by postal translations. However, due to the lack of a destination, funds are returned back to the company's account.
According to the Ministry of Finance of Russia, when transferring income by postal translation, the date of payment of income is determined on the day of transformation (). After all, according to the rules of the Tax Code of the Russian Federation, the day of receipt of income is the day of its actual payment (including its transfer to the taxpayer or third parties). Thus, no later than the day following the day of postal transfer, the tax agent lists the amount of tax () to the dividend budget (). The fact that dividends paid by the postal translation later returned to the organization's current account, it does not matter to fulfill the obligation to perform the tax agent hold Ndflwhich occurred in earlier time.
A similar situation occurs if the company lists dividends to the Bank for subsequent payment of shareholders in cash form. In this case, from all amounts listed in the bank, the company holds NDFL and is in tax authority In the prescribed manner, information about income software. At the same time, the fact of obtaining or non-receipt by the taxpayer-shareholder of cash in the Bank does not matter. This was pointed to the Ministry of Finance of Russia. If the taxpayer did not apply to the bank for receiving dividends due to him, then the bank after established period Returns funds to the company's account. When contacting a shareholder directly to the company for receiving dividends, with which the tax was previously retained, and re-transfer funds to the bank or, when they paid the taxpayer to send information to the tax authority, there is no information on the need.
Payments for a former shareholder are recognized by dividends, if at the time of deciding on their distribution, he still owned his share
It happens that at the time of making a decision on the distribution of profits, the shareholder was a member of the Company, and in the actual payment of dividends already out of the participants (sold a share). In this case, the places in the field believe that the amounts received are not dividends and are subject to general nDFL rate in the amount of 13%.
Dividends to the US tax resident are taxed at a rate of 10%, since such a bet is provided for by the International Agreement
The Ministry of Finance of Russia came to the conclusion that the payment of dividends due to the unallocated profits of past years is legitimate
None in civil law, nor in the Tax Code of the Russian Federation, a period of receiving net profit was determined, at the expense of which the company has the right to pay dividends. Consequently, an organization can distribute on the basis of the current reporting period as a profit obtained in this period and the retained earnings of past years. For a long time, the Ministry of Finance of Russia did not recognize the dividends of payment to shareholders produced by retained profits previous years (). At the same time, in some explanations, officials paid attention to the fact that the issue of accrual by the participants of the dividend society through retained earnings does not at all relate to the competence of the Ministry of Finance of Russia (letters, and).
But subsequently the position of the financial department has changed. In the Ministry of Finance, Russia pointed out that payments at the expense of the past years the company has the right to recognize dividends. But provided that the funds, at the expense of which dividends are planned, are not sent to the formation of a reserve fund or the incorporation fund. In letters and financial department confirmed that dividends paid by residents of residents from retained earnings of past years are subject to NDFL at a rate of 9% (). It does not matter which periods formed such retained earnings.
However, some companies mistakenly consider part own funds retained profit. So, the FAS of the Moscow District in confirmed that the company does not have a retained earnings of past years, since controversial sums were previously received from the founder and spent on repayment of the loan. In the absence of unallocated profits, the Company was not entitled to pay dividends. As a result, the court came to the conclusion that the funds distributed among participants are not dividends and are subject to NDFL rates in the amount of 13%.
Payment of intermediate dividends from a tax point of view risky
The Federal Tax Service of Russia adheres to the position, according to which if the company has no profit from the results, then the amounts distributed among individual participants on the results of the reporting periods are not dividends and are raised at a rate of 13% (). The tax authorities indicate that within a sense of article 43 of the Tax Code of the Russian Federation dividends is the income of the Company's participant in the distribution of profits remaining after taxation. And if the company received a loss, the disputed payments dividends are not recognized 1.
However, some courts on this point indicated that the decision to pay dividends was entitled to the tax period, if there were profits in the tax period, for which these dividends are charged. Consequently, the status of controversial sums in this situation does not change (for example,).
When paying dividends, the non-resident is important to take into account the provisions of agreements on the avoidance of double taxation
As a general rule, dividends paid to individuals who are not tax residents of the Russian Federation are subject to NDFL at a rate of 15% (). If the international treaty has other tax rates (), such rates are applied. The list of international treaties on the avoidance of double taxation, signed by the Russian Federation, is given in.
So, the Ministry of Finance of Russia in letters and considered the order of taxation of dividends paid russian Organization individuals - tax residents USA and Israel. In these cases, the size of the dividend rates will be 10%.
It is important to remember that to get liberation from payment of NDFL, credit, receipt tax deductions or other tax privileges non-residents must submit to the tax agent confirmation that it is a resident of the state with which the acting during the relevant tax period Agreement on the avoidance of double taxation (). In addition, it is necessary to enlist the application for income tax reduced rate Either about exemption from the payment of tax in the Russian Federation (letters and UFNS of Russia in Moscow of October 10, 2008 No. 28-11 / 056333 "On the procedure for paying NDFL from the income received by a foreign citizen").
Negative coursework differences arising when paying dividends in foreign currency, the company has the right to take into account in tax expenses
In practice, many companies (in particular, organizations with foreign investments) pay dividends in foreign currency. At the same time, according to the author, it is advisable to distribute profits in rubles, and then recalculate the necessary amount in the currency at the rate of the Bank of Russia for the day of payment, consolidating the relevant provision in solving shareholders. At the same time, on the date of the actual payment of dividends, the foreign currency rate in relation to the ruble may change, which will lead to negative course differences. According to the inspectors in the field, such amounts are not entitled to consider in tax expenses.
For a long time, such a position of the controllers was confirmed by arbitration practice. The courts noted that the obligations to pay dividends can be expressed in foreign currency, but cannot go beyond the limits of net profit calculated in rubles (Resolution of the FAS of the Moscow District and).
1 On the procedure for taxation of intermediate dividends, see the article "Tax subtleties of dividend payments in the middle of the year" // RNA, 2012, No. 18, p. 26.
