The term for payment of dividends is 6 personal income tax. Material assistance and gifts

Interrelation of dividends and 6-PDFO

Subsidiary breakdown of the 6-PDFO form for the purpose of representing the income withdrawn by individuals and the tax calculated from them. The rules for registering the structure were approved by the order of the Federal Tax Service of Russia dated October 14, 2015 No. ММВ-7-11/450@. They are the same for all types that appear in the breakdown of income. Among the broadest types of income that can be spent up to 6-PDFO are wages, allowance, and assistance due to unavailability.

Dividends are one type of financial income. However, not all filing agents reproduce them from 6-PDFO. Since the principals or shareholders of the company have no financial security, dividend payments are not shown at 6-PDFO.

This type of income, such as dividends, has its own specifics. The salary and holiday payments do not occur regularly and, obviously, 6-PDFO can also show up only an hour out of the hour. In any case, payment of dividends to individuals requires filing agents to submit dividend statements up to 6-PDFO.

What kind of folds can be used for the deposit agent when the dividends are generated from the structure of dividends, perhaps in the next section.

Problems with the distribution of dividends in the tax market

Let’s talk to Rozmova about the difficulties of the nuances of the 6-PDFO itself. This is a strikingly new development, but it is also worth mentioning that it has a large amount of information. In this case, sums are displayed with a set of dates and lines (the dates of the actual withdrawal and the morning of the tax, the term of this re-insurance). For each type of income, you need to calculate your rate, correctly calculate the tax and pay attention to the set of dates.

Another significant aspect of the dividend distribution in 6-PDFO is the specificity of the dividends themselves as a special income for the individual. Why is that lying there? Zvernemosya to the station. 43 of the Tax Code of the Russian Federation for clarification.

It is not only necessary to correctly deal with this, but to assign the same payment to individuals to the category of income under the name “dividends”, but to correctly determine the status of their owner for the assigned PDFO rate (13% or 15% for residents/non-residents).

Rozmova about folding systems will conclude with one more important point: the type of folded supply system does not in any way affect the process of generating dividends on 6-PDFO. For those in special regimes, there is a relaxation of the tax data from the PDF not transferred.

Particular attention to the dates of payment of dividends, morning and re-insurance of taxes

The term for re-insurance of the tax is the obligatory attribute of 6-PDFO (page 120). For TOV and AT, the law has established special restrictions regarding the terms of reinstatement of PDF from dividends to the budget:

• TOV is responsible for reinforcing the tax according to the norms of Art. 226 of the Tax Code of the Russian Federation (no later than the day after payment of dividends);
• in joint-stock companies, this procedure takes more than an hour - transferring the contribution to the budget is punishable no later than 1 month from the earlier date for the change of terms specified in the document. 3 clause 9 art. 226.1 Tax Code of the Russian Federation.

Ignorance of these intervening terms can lead not only to the benefits of your tax office, but also to the fact that the tax will reach the budget later than the terms are established.

butt

Kondratyev S.A. (resident of the Russian Federation) holds a share of the statutory capital of LLC “Svetlyi Shlyakh” and simultaneously holds the stake in PJSC “Girske Votrya”. The two companies paid S. A. Kondratyev dividends in 2018. It turned out that the date of payment of dividends in both companies had expired - it became 05/28/2018.

In this case, the maximum permissible term for the transfer to the budget of the amount lost from dividends will not be matched in companies. 120 (term of re-insurance of the deposit) to 6-PDFO must be modified:

• 05.29.2018 (TOV “Svitliy Shlyakh”);
• 06.28.2018 (PJSC “Girske Povitrya”).

How can 6-PDFO display the payment of dividends to S. A. Kondratyev? It’s hard to blame here. By side 100 (date of withdrawal of income) companies must display the same date that falls on the day of payment of dividends. Vaughn is avoided with the date of the morning tax, which appears in 6-PDFO per side. 110.

The order of dividends in 6-PDFO

In the previous sections, we examined the main features and nuances associated with the presentation of 6-PDFO dividends. Here we decipher the rows of sounds that need to be filled in in such a situation.

Dividends are displayed in section 1 (restricted showings from the beginning) and section 2 (quarterly detail). Let’s take a look at how dividends are displayed in 6-PDFO, the previously discussed example (for PAT “Girske Povitrya”).

Extension to the butt

According to the decisions of secret collections of shareholders of PJSC “Girske Povitrya”, the amount of distributions into shares Kondratyeva S.A. collected dividends of 341,380 rubles. The amount of the assessed PDF is 44,379 rubles. After the morning payment, the amount of dividends before payment became 297 thousand. rub.

In 6-PDFO, in addition to dividends, there are also other types of personal income (salaries, vacation pay, etc.). In order to show how the 6-PDFO is filled in (for dividends and other payments), we can understand that for the first year of 2018, PJSC “Girskoe Povitrya” paid income to individuals that was less than in the form of salary payments.

Data for row filling 6-PDFO:

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The new importance of income taxes is less likely, but accountants have already begun to give up on the situation. Let us guide you on the true path based on the law.

How much to pay

Guess what dividends in 6-PDFO (example will be at the end of the day) – this is the income of individuals, inherited from various organizations. They are also subsidized, as is their main income. This is enshrined in law and is spelled out in Article 214 of the Tax Code.

In this case, dividends may be subject to different rates. Everything depends on who is a subordinate resident of the Russian Federation, and no:

• If so, then the rate is 13%;
• If it is not available, then the rate is 15%.

The difference is small, but if you consider the fairness of your income, then the tax will be significantly larger. All distinctions between tax rates are prescribed in Articles 224 (clauses 1 and 3) and 207 (clauses 2 and 3) of the Tax Code.

Who pays

Under the law, the tax agent in whose role is the organization that pays to individuals accrued dividends (at 6-PDFO don't forget about them!). It’s your own fault to waste the PDF, and then waste it to the treasury. This is written about in Article 226 of the Tax Code.

True, there is little blame if the transfer of pennies to the budget falls on the shoulders of the person herself:

1. if the main supply agent, for whatever reason, has forgotten or failed to comply with the PDF, withdraw this form of the main payment and transfer it to the treasury;
2. The widest episode is when the dividend stream passes over the territory of the Russian Federation.

Pay lines

The final term of paying the tax from the withdrawn dividends must depend on who is transferring the money to the budget (div. table).

How to depict a rozrakhunka

Bagatoh tskavit, How to display dividends in 6-PDFO. Let us first focus on Article 226 of the Tax Code.

Mustache calculated dividends in 6-PDFO Display row 020. This includes dividends. If I also want to prescribe them separately - row 025. And this will show this type of income.

For the dividend payment calculated, the bag form has two columns. Series 040, from whom to order the amount of the assessed tax. It’s true, there’s no shortage of dividends. Here enter the total amount of the calculated contribution in row 020.

Income from participation in Russian organizations, deducted by the founders as dividends, is subject to taxation:

• tax on profit - as the founder of the Partnership - the legal entity;
• PDF is the founder of the Partnership and is a physical person.

When he calculates, pays, and pays taxes not to the one who withdraws the dividends, but to the one who pays them, a company is founded. It is always recognized as a filing agent (Clause 3 of Article 275 of the Tax Code of the Russian Federation, Article 24 of the Tax Code of the Russian Federation). If the obligation is to resolve the budget with contributions from the income of the principals, the tax agent may also speak to the Federal Tax Service. With this method, you fill in and create the following declarations and conclusions. For example, from 01/01/2016. All tax filing agents submit the amounts of withheld taxes from personal income using form 6-PDFO (paragraph 2, clause 2, article 230 of the Tax Code of the Russian Federation). Let us look at the order of these materials filling in 6-PDFO when paying dividends to the hulks. It is important for us to know what rules govern and pay the PDF for this type of income.

PDF with dividends: subject to payment

An individual can withdraw dividends from:

• AT, as it holds shares of the Partnership;
• TOV, which has a share in the statutory capital of the Partnership.

Dzherelo paydividendiv (AT chi TOV) is recognized by the filing agent with the PDF. Then the estate can remove the tax from personal income and transfer it to the budget.

Increase your respect! If AT pays dividends not to the shareholder, but to a representative registered in the register of shareholders (for example, a depository), then the functions of the filing agent are entrusted to the remaining one (clause 4 of article 214 of the Tax Code of the Russian Federation, clauses 2, 5-7 clauses 2 and 1 . 3 Article 226.1 of the Tax Code of the Russian Federation, paragraphs 2, 4-6, paragraph 7 and paragraph 9 of Article 275 of the Tax Code of the Russian Federation; sheets to the Ministry of Finance: , and in).

At this size, the tax rate of the PDF is to be kept under the tax status of “physics” (clause 2, clause 2.1 and clause 3 of Article 207 of the Tax Code of the Russian Federation, clause 1 and clause 3 of Article 224 of the Tax Code of the Russian Federation):

• for residents of the Russian Federation – 13%;
• for non-residents of the Russian Federation – 15%.

Withdrawal of the contribution of the Suspension is due for the actual payment of dividends, i.e., during the hour of their reinsurance in banks, such as cash registers (clause 4 of Article 214 of the Tax Code of the Russian Federation, clause 4 of Article 226 of the Tax Code of the Russian Federation, clause 7 of Article 226.1 of the Tax Code RF). And the axis of funding with the budget and PDF is required:

• AT - for 1 month per day, pay income (clause 4 of article 214 of the Tax Code of the Russian Federation, clause 3 of clause 9 of article 226.1 of the Tax Code of the Russian Federation);
• TOV – the day after the date of payment of income (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Submission procedure 6-PDFO

The office for the 6-PDFO form is located in the quarter:

• for the seasonal periods (I quarter, first month, 9 months) – for the duration of the month following the seasonal period;
• for the tax period (rik) - up to 1 quarter of the fate coming after the min.

The sound itself consists of the following sections:

• section 1 "Used displays";
• Section 2 “Data and sums of actually withdrawn income and withheld tax on personal income.”

I can remember it.

It is very important that with the payment of dividends there are a number of options for the development of this approach.

If the company paid dividends and reinsured them as PDFs in one financial period

The simplest situation. Let's look at it from the butt.

Butt1. LLC "InvestProm" received and paid dividends in 2016 to 5 participants of the Partnership - residents of the Russian Federation with a total amount of 500,000 rubles:

• 08/01/2016 – 250,000 rub. (Including PDF 32,500 rub. (= 250,000 rub. x 13%));
• 08/15/2016 – 250,000 rub. (Including PDF 32,500 rubles (= 250,000 rubles x 13%)).

PDF Submission Agent (TOV) has transferred to the budget of the due date after payment of income (then 08/02/2016 and 08/16/2016 respectively). The organization did not make any other payments for 9 months of 2016.

behind charge 010 – 13 / indicate the rate at which the PDF is calculated and applied to the income of the financial institution;

Respect! If both residents and non-residents of the Russian Federation receive dividends, then the sheet from section 1 (rows 010-050 - block 1) is filled with each tax rate. In this case, the bag rows 060-090 (block 2) will be placed on the first side. Section 2 No division required. All data about transactions is entered in chronological order, regardless of the PDF rate.

per charge 020 – 500,000 /The amount of income allocated to individuals (including dividends) is indicated.;

per charge 025 – 500,000 / shall be declared in excess of the amount of increased dividends;

behind charge 040 – 65 000 / PDF is invoiced, recovering from the income of Physosib;

behind charge 045 – 65 000 / PDF is indicated, with respect to dividends;

behind the charge 060 - 5 / indicate the number of businesses that received income (including dividends);

behind charge 070 – 65 000 / PDF is required, deductions from the legal amount of income paid to individuals (including dividend payments).

Vidomosti about the first payment.

for charge 100 – 01.08.2016 / The date of payment of dividends is indicated;

for charging 110 – 01.08.2016 / The date of depreciation of the PDF from dividends is indicated (together with the date of their payment);

for charging 120 – 08/02/2016 / the extreme term of payment PDF is indicated;

per charge 130 – 250,000 / The amount of dividends paid to individuals is indicated;

per charge 140 – 32,500 / withholding from dividends PDF is indicated.

Vidomosti about a friend's payment (without decryption).

per charge 100 – 08/15/2016;

for charging 110 – 08/15/2016;

for charging 120 – 08/16/2016;

per charge 130 – 250,000;

per charge 140 – 32,500.

Filling out the documents according to the 6-PDFO form LLC "InvestProm" for 9 months of 2016 is lower.

If the company paid dividends in one financial period, and transferred the PDFO from them into another

This may be the case. It turns out that the operation begins in one quarter and ends in another.

Get it right fill out form 6-PDFO This situation is growing until the clarification of the FNP of Russia (sheet dated 08/09/2016 No. GD-4-11/14507).

As the Tax Office indicates, section 1 of the 6-PDFO for the period in which dividends were paid will be filled in. And the axis of section 2 needs to be filled in for the period in which the PDF is based on income. nikiv will be reinsuranced to the budget. We will demonstrate this with a butt.

butt 2. JSC "ProektStroy" paid dividends to 10 shareholders of the Partnership - residents of the Russian Federation in the total amount of 800,000 rubles:

• 09.19.2016 – 800,000 rub. (Including PDF 104,000 rubles (= 800,000 rubles x 13%)).

PDF Submission Agent (AT) rescheduled to the budget on 10/10/2016. The organization did not make any other payments for 9 months of 2016.

We can imagine the operation at 6-PDFO for 9 months of 2016.

Filling out section 1 of form 6-PDFO

behind charge 010 – 13;

per charge 020 – 800 000;

per charge 025 – 800 000;

behind charge 040 – 104 000;

behind charge 045 – 104 000;

behind charge 060 - 10;

behind charge 070 – 104 000.

Section 2 will not be forgotten!

The filling of the documents for the form No. 6-PDFO AT "ProjectBud" for 9 months of 2016 is hardly surprising.

We can imagine the operation at 6-PDFO for 2016.

Filling out section 1 of form 6-PDFO

/The deciphering of the rows is astonishing in the division of the field./

behind charge 010 – 13;

per charge 020 – 800 000;

per charge 025 – 800 000;

behind charge 040 – 104 000;

behind charge 045 – 104 000;

row 060 – 10;

row 070 – 104 000.

Filling out section 2 of form 6-PDFO

/The deciphering of the rows is astonishing in the division of the field./

per charge 100 – 09/19/2016;

for charging 110 – 09/19/2016;

for charging 120 – 10/19/2016;

per charge 130 – 800,000;

per charge 140 – 104,000.

The filling of the regulations for the form 6-PDFO AT "ProjectBud" for 2016 is less surprising.

Dividends are the income of individuals that they receive after participating in organizational programs. When making such payments, a company is a contributing agent, which transfers money to the personnel of the university and the whole organization. Dividends may appear in Form 6-PDFO, which includes cash payments to the individual.

There are a lot of nuances, without knowing which one can be merciful, and this is clearly necessary. Dividends are a payment that can be made to any individual who took part in the operation, in which the types and forms of payment can vary depending on the circumstances.

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Why is there one riddle about the division of dividends behind the lines in form 6-PDFO, where new rows are added through the riddle about this type of payment. In addition, the legislation of the Russian Federation has worked out in such a way that AT and TOV are subject to different payment methods, and in a number of cases, the actions of these parties are not lost.

Behind-the-scenes details

Significance of the form

There are any expenses that must be included in the work of a hired worker, including dividends and additional expenses that must be reported in Form 6-PDFO, which is added to the tax service of each quarter.

In this case, it is necessary to take into account the specificity of the subject’s forms:

• In addition to the standard 6-PDFO, which is created by a company with an organizational and legal form, all employees must be given a 2-PDFO supplement.
• If payments are made on behalf of a closed or closed joint stock partnership, then the addition of 2-PDFO to such organizations is not required. All the same, they can appear in the income tax declaration. Regardless of the need to fill out the 2-PDFO form, dividend payments will be included in the 6-PDFO form, and all necessary data must be submitted to the tax services. 2-PDFO and 6-PDFO do not lie on the same document.

Based on the above, it is possible to work out a solution whereby the payment of dividends to individuals is carried out to the point that the joint stock partnership automatically becomes a filing agent. In this case, the responsibility for payment is transferred to the robot company, which is responsible for collecting and paying the tax to the state treasury.

Pokazniki and viplati

Form 6-PDFO has a special form, which requires recording all transactions involving the payment of property to an individual, including the case of re-investment of dividends. The procedure can be carried out using 1C 8.3.

Indicators of rows in the first section:

Indicators of rows in another section:

The payment of dividends is slightly increased as a result of the procedure for the basic salary. The date of payment will be the same day as the date of payment by a physical person. In this case, the necessary amounts of contributions will be collected. The term for reinsurance of dividend payments is set to one month from the payment of the individual's payment.

Form 6-PDFO is issued for the following sections: for the first quarter, for the first quarter, for nine months and for the whole river. There is also a sheet that explains the payment form for another quarter. Here it is necessary to give the tax service three times for the 6-PDFO form.

This includes payments for the first half of the year, nine months and for the New Year. Based on this, you can determine that there is a need to fill out another section during the analysis period. If there are no payments from another supplier, then the first section of the tax form will be filled in.

Dividend distribution at 6-PDFO

Please note that records about the payment of taxes from dividends can be kept in the first section both for the quarter and for the month and year. And the division has two growths in nine months and then they lose their respect, there is no need to remember them.

Recently, the tax service appreciates that term 020 may contain information about income during the period in which the payment was reinsurance. Situations are handled if the operation is carried out in two periods, then the payment will be collected for the period in which it was completed. This is how dividends are ordered in 6-PDFO, which must be recorded in this form.

The main point is the completion and formation of another section, which is directly related to the term re-insurance to the payment budget.

Any joint stock company is given an additional term for one month, during which they are required to pay taxes on personal income. For all documents, it is important to note that if the operation extended over two months, then the dividend for which will be determined when all operations are completed.

Other clarifications

Cost difference

In addition to the payment of an emergency salary, dividends have their own nuances and must be linked to the form of the organization. If payments are made by an interconnected partnership, then in addition to the previously required form 2-PDFO, it is also supplemented with information about the form 6-PDFO. Both documents are submitted at once before the tax service.

Public and non-public joint stock companies are not required to submit Form 2-PDFO, as long as they are accounted for under Addendum 2 before the income declaration. Here you can also add Form 6-PDFO, which is submitted to the general document folder, without replacing any other information. Then you can go back to the fact that a joint stock company can develop its reputation in the same way as other organizations, only in a different form.

Based on this, we can say that any company must file Form 6-PDFO, which covers not only payments from wages, but also dividends. The filing service requires the submission of filing documents, as before, the filing system is specific to this form of management organization.

The Tax Code outlines the methods of paying and calculating taxes, requiring everyone to carry out these procedures. In this case, there is an important fact to say about those that when paying a large amount of taxes, it is necessary that there will not be too many refunds. It is important to be very careful about determining the correct amount of payments, so as not to waste in an unpleasant situation, even if the principal suffers for the recovery of the sum.

PDF - those that all workers who conduct their activities in Russia can pay, it doesn’t matter to them whether they are a foreigner or a citizen of the land. Any income must be fixed, and taxes will be paid from it. If the tax was paid on the day of the withdrawal, the tax may be paid on the day of the withdrawal.

The responsibility must be provided promptly, as it falls squarely on the filing agent. It’s important to pay for the taxes itself, but also to pay the additional tax on every person (physical person).

The recovery of contributions from income is calculated either on the day of withdrawal of pennies, when paying by payment, or on the day of registration on a bank account or card, as a result of a non-prepared payment.

If the deposit agent, for any reason, does not waste or see the necessary amount in the form of a deposit, then the organization will incur a fine that is equal to 20% of the non-reinsurance deposit. Form 6-PDFO may contain less relevant and truthful information that can be confirmed by all verifications.

Dzherela ta bets

Any person can officially withdraw a dividend for their work from the following types of organizations:

• Open a joint stock partnership;
• Close the joint stock partnership;
• Partnership with interconnected division.

According to the law, the depository agent is the bank that pays the dividends. AT CH TOV itself bears all responsibility for taxes, their payment and assessment. To what extent additional documents, such as 6-PDFO, 2-PDFO and additional papers, are added, depend on the form of management of the organization.

In addition, there is another important aspect: with any joint stock partnership, it can be transferred not directly to the individual, but to a representative, and then all the work and taxes are transferred to that person. This is called a depository, which in this case becomes a deposit agent who calculates and pays the required amount.

Also, the first section is formulated according to the person to whom the payments were made. For example, if an individual is a resident of the Russian Federation, then the standard rate is 13 hundred thousand, and for residents of other countries – 15 hundred thousand.

In its entirety, it has stuck on the creation of additional data blocks of rows from 010 to 050, which for the presence of payments at different tax rates must be signed from different fields.

Varto believes that the resident is a person who lived for 183 days, for example, in 2019. It turns out that the person has ceased to be a resident of the region or, in fact, has become one, then the rate is calculated according to the status at the time of payment of dividends.

Possessors and agent

If the income stream is at a standstill, then the responsibility for distributing the payments from dividends now falls on the person who withdraws the money. It is your responsibility to determine on your own what kind of contribution there will be, to pay it and to pay for the expenses as a profit.

In the event of a greater number of episodes, the authorities' rules of disarray are adhered to. One of the applications can bring a change to the PDF after the place of removing the income that is located behind the cordon may change.

How much does anyone pay?

Dividends from 6-PDFO are due to the earnings of individuals, who have taken away their participation from various organizations. Moreover, such income also contributes to the payment of taxes, as well as the main one. Let us look at Article 214 of the Tax Code.

Dividends may vary rates. This depends on whether the people are the subordinate representative of the residents of the Russian Federation, or not. In this case, if it is, then the rate will be 13%, and if not, then the rate will be 15%.

There is no great difference in sight, but if there is more money at stake, then the tax will increase. You can find out about this exchange in Articles 224 and 207 of the Tax Code.

According to the law, the filing agent is the organization that pays the dividends to the individuals concerned. Only the organization is supposed to process the PDF, and then transfer it to the treasury. This is stated in Article 226 of the Tax Code of the Russian Federation.

There are a number of culprits about the re-insurance of pennies from the treasury of these people at times, as the main supply agent forgot to protect the PDF, as the dividends are waiting for the Russian Federation.

The remaining term of payment of the tax when the dividend is carried out is due to the person transferring the pennies to the treasury. Since all financial services are handled by the joint stock partnership, the dividend income must be transferred to the budget no later than one month from the moment the amount is withdrawn.

The subtleties of the nutritional distribution of dividend amounts in the market capitalize the majority of organizations to become the main segment of the market economy. A new trend is coming to the attention of food accountants. On one of them, how to display dividends to the owner in 6-PDFO, we, based on legal aspects, are published in our statistics.

An individual can deduct income from dividends from the following organizations:

• Joint Stock Partnership (as a physical entity is the owner of the company's shares);
• A partnership with an interconnected nature (as a physical entity is the owner of a portion of the statutory capital of the organization).

Dzherelo pay a penny fee, then AT or TOV is recognized as a tax agent, who is responsible for the calculation and payment of the PDF, as well as the filling of the 6-PDFO with dividends, which can be found on our website.

It should be noted that the joint stock partnership generates income from shares not to the shareholder himself, but to the representative (depository), then the duty of the filing agent with the calculation and payment of the tax is entrusted to another (depository).

At what tax rate are dividends deposited?

Dividends are the cost of hiring employees from participating in joint stock partnerships and other government entities. The amount of dividends is classified according to the type of income contribution, which is obviously shown in the 6-PDFO section. We’ll look a little further about how to display dividends in 6-PDFO, but for now let’s figure out what tax rates are applied to this income. The tax rate is subject to the sovereign power of an individual as a Naimanian:

• for a resident – ​​the warehouse tax rate is 13%;
• for non-residents – the tax rate is 15%.

The share of hundreds of companies is small, but if we are talking about the large sums that are withdrawn from shares in companies, then the total difference may be dwarfed.

Who can rely on the duty to pay the PDF?

As an individual who deducts income from shares in the form of dividends, is officially accounted for by the enterprise, which means that the calculation and payment of the PDF is carried out by the accounting department of this enterprise. revenge. Obviously, after all tax deductions, dividends may be issued at 6-PDFO. However, there are also some faults in the rules, for example, the legislation has over-corrected the situation, since the obligation to calculate and pay the tax before the Execution rests with the policeman himself:

1. If a company that has paid dividends to an individual is located outside the Russian Federation.
2. For whatever reason, the employee of the individual who withdrew dividends without paying tax deductions and without making penny transfers before the State Execution.

What is the significance of the organizational and legal form for the presentation of dividends in 6-PDFO?

Absolutely all the requirements for hiring workers are based on dividends and, therefore, it is necessary to show dividends up to 6-PDFO, which is submitted to the quarter before the tax inspection. In this case, there are certain nuances regarding the organizational and legal form of the subject:

1. Companies with the organizational and legal form of TOV are required to submit 6-PDFO to the regulatory authority, as well as 2-PDFO for skin diseases.
2. If dividends are paid by a public joint-stock partnership or a non-public joint-stock partnership, then they are not required to submit contributions in the form of 2-PDFO. The sums paid are shown in the income tax declaration (Addendum 2). However, the obligation to direct 2-PDFO to the joint stock company does not take away from the obligation to display dividends in 6-PDFO and submit data to tax inspectors. This document is not a parallel document of the 2-PDFO.

It is clear that before the deposit of the deposits, it is possible to confirm that the payment of dividends to individuals, shareholders of the partnership is subject to all rights and duties of the tax agent, at that time, as taxes due from assessments, the payment is made before the Execution under The cost is borne by the robot selling company.

Dividends are generated from Section 1

The amount of dividends paid to individuals is displayed in row “020”, it is included up to the final accumulated amount of wages, and in row “025” dividends are assigned in 6-PDFO, but it is filled in to allow accountants to avoid gross penalties from the warehouses. I'm calling.

The deposit amounts also need to be displayed in two rows, “040” and “045”. The forty-fifth row displays the sum of the accumulated PDF based on the total amount of income, and the forty-fifth row shows the total sum based on the amount of paid dividends. The remaining subsidy rates for dividends will be fixed at two (13% and 15%), and the accumulated sums will appear in Section 1 at the same rates.

Dividends are being collected from Section 2

In addition to the date that is indicated for the actual payment of wages, as the remaining day of the month in which the charge was made, the date of the actual withdrawal of dividends is indicated as the number of the actual withdrawal of penny payments. On the day of transferring pennies to the bank account of a bank accountant, or on the day of receiving money in your hands, it is necessary to carry out a PDF calculation to see that the two dates will be identical (the order “100” and “110”).

If you note that the recipients of dividend payments are residents of the Russian Federation and non-residents of the Russian Federation, then Section 1 of the form will be repeated two after two rates. In another section of the section, 1 sum is displayed once for all subordinate bets on the first arc after the title one. If there are 2 divisions in the division, there is no need to work. The dates of actual payment of income and the dates of re-insurance of tax amounts are indicated in chronological order and do not lie among the number of completed Sections 1.

Pay lines

The legislation has established the terms of payment of tax payments before the Execution of the State, for LLCs, ATs and individuals and massacres. Let's take a look at the transferred lines of the 6-PDFO dividends, the completion form for each part of the organizational and legal form:

1. To pay the taxes, the accounting department of TOV will have to pay the due date after the real money has been taken away by the worker.
2. AT accounting pays tax amounts later than 30 calendar days from the date of payment of dividends.
3. If a person independently pays the PDF before Execution, then the term of reinsurance will become no later than the 15th anniversary of the withdrawal of dividends.

Also, please note that filling out 6-PDFO for certain subjects of the organizational and legal form will be subject to disruption.

Another important nuance is the information about the distribution of compounded dividends in different periods. For example, the organization began to collect dividends in the first quarter, and the rest of the distribution was limited to the other quarter. Yak buti u tsyomu vipadku? In what period are accrued and paid sums displayed?

It is clear from the Sheet No. GD-4-11/4507 that the amount of accrued dividends may be assigned to another quarter, once the operation of calculating and paying dividends to shareholders is completed.

Dividends from the earnings of past periods

As is customary, shareholder payments are made promptly after the end of the tax period. Since the business involves non-distribution of income, dividend payments may not be made immediately and will not be entirely legal.

Arrangement and re-insurance of sums for dividends depends on the calculations reflected in the accounting department and information. When dividing the income of the enterprise for the previous periods, accountants should pay attention to whoever is covering the expenses of past fates. Since such a sum has accumulated for the capital fund of the joint-stock partnership, then for the sake of the shareholders the sum is given to the participants. Under the current legislation, there is no restriction on the payment of dividends from withdrawn forward earnings.

If we talk about TOV, then the decision about the payment of dividends can be praised by the participants’ collections for the funds of the quarter, and not the fate. Well, the decision about the payment of dividends for investors and the income of past fates may be praised at any time.

It is clear that the distribution of dividends in 6-PDFO is subject to the fixed tax rates and the organizational and legal form of the company that makes such payments. For each of them, a similar procedure has been established for the re-insurance of penny sums and their transfer to the tax authorities.