of any enterprise aimed at making profit, which subsequently must be properly distributed.As a rule, a significant proportion of it goes to the further development of production, but we will talk about how the accrual and payment of dividends, wiring and accurate reflection in the accounting operations for the movement of dividends, timing and modalities for payment.
Dividends and Dividend shareholders
called share of profit organization that paid to shareholders after the payment of all required payments.E. To receive dividends, you must be a shareholder of the company, in other words, to own shares of the company.Typically, shareholders are founders of the company at the stage of its development, pursuing the purpose of the acquisition of income from investments in the development of the organization of funds.Legislation dividend is defined as the income received by a partner or shareholder of the company with a proportional distribution of profits (as attached shares in the authorized capital), remaining after tax.It refers to dividends and income from interest payments on the preferred shares.
What payments can not be considered a dividend?
not fall under the definition of "dividend»:
• payments to shareholders in the reorganization or liquidation of the company, not exceeding the size of its investment in the share capital;
• payment, transfer the ownership of shares in the company, the shareholders of the same organization.
• paying employees to non-profit organizations to carry out its statutory activities.
decision to pay dividends: who receives it?
law stipulates that the results of operations for the year the company has the right to declare dividends on the shares, but can not do this.This right of the company, established by law.Such obligations are not provided, and the decision on the payment of income on the shares or profit towards other needs are taken at a general meeting of shareholders.If it decides to proceed with the payment of dividends, the Board of Directors determined after careful analysis of their size, which will be recommended to the general meeting.Shareholders are given the right to accept and approve the recommended amount of payments or reject it and abandon the dividend is declared.Install a different size of dividends is not entitled to a general meeting.In Russia, the dividend rate is established in the national currency (ruble) per share net of personal income tax.
Terms of payment
approve the amount of the profit distributed to the issuance of dividends, the general meeting to announce the decision to pay dividends than make known to the persons concerned.
Typically, such revenues are paid in cash, but there are also proprietary form of payments that must be provided in the charter of the company.
Joint Stock Company and is entitled to distribute dividends not only for the year, but half of the year and the quarter.The law does not limit the payment periods of income.
happens that the profit is not distributed for several years, accumulating to retained profits (№ 84).Bans on the payment of dividends of previous periods are not set by law, so that the decision of the board and its subsequent approval by the General Meeting are feasible.
Charter of the Shareholders' Meeting or defined periods during which the company is required to accrue and pay dividends.If the payment period is not set, according to the legislation, it does not exceed 60 days from the date the dividend is declared.In these terms the shareholders must receive their assessed income.
Charge
After the decision to pay dividends, and approval of the list of those to whom they are due, the accounting begins painstaking work.Accrual of proceeds is carried out individually by each participant.
Typically, the company's charter provides for the conditions of the distribution of dividends to shareholders in accordance with applicable law dictating the recognition of income accrued in proportion to the participants.The total amount of profit, which is determined by the decision of the meeting for distribution to shareholders, multiplied by the percentage of contribution of funds to the share capital of each participant.So determined by the amount of dividends to individual shareholders.Accompanying the payment of dividends, the wiring will be listed below.
Taxation
Like any income, the dividend payable to shareholders, subject to taxation.The size of the tax rate depends on the category of the taxpayer.Since the beginning of 2015 the tax rate changed significantly.Previously, dividend income for individuals and legal persons residing in Russia and are taxed at a rate of 9%.Now, the tax rate increased to 13%, and declared dividends for prior periods will be taxed at this rate.
Dividends legal persons not having the status of a tax resident of the Russian Federation, are taxed at the rate of 15% for private - 30%.
Russian companies act as tax agents and generally withhold and transfer the tax to the budget of their own, so shareholders receive dividends already net of tax.
terms of transfer taxes
law requires withhold and transfer of personal income tax no later than the date of receipt of money for the payment of cash or transfer of funds to the accounts of participants, on behalf of the shareholders or third parties.The payment documents on the transfer of personal income tax should specify the budget classification code - 18210102010011000110.
and payment of dividends: posting
All information is assessed on the movement of dividend payments on the accumulated account balance of payments with the founders (№ 75), corresponds to theaccounts sources, assets, accounts, taxes, etc..
determine the size of the total amount intended to be paid, the accountant makes payment of dividends.Postings:
• D / T 84 - K / T 75/2 - in the amount of profits distributed to the payment of dividends.Analytical accounting of dividends accrued on each party presents a list of names and amounts due payments, the results of which corresponds to the account credit turnover № 75/2 specified wiring.Shareholders and participants receive dividends can work in the company, may not be registered in the state of the organization, so the charge dividends to be different.Accrued income employees to the account number 70 "Settlements with employees on the payroll."Postings dividend founders, participants and stakeholders working in the company:
• D / T 75/2 - K / T 70 - for the amount of income to the shareholders, the employees of the enterprise.
next step - accrued income taxes.Levied a tax on dividends to shareholders, wiring:
• D / T 75/2 - K / T 68 / income - income tax charged on dividends shareholders - organizations.
• D / T 75/2 - K / T 68 / PIT - the amount of tax on the dividends of shareholders - individuals.
• D / T 68- K / T 51 - from the account to remit withheld taxes.
participants who is not employed by the company, the payment of dividends (wires: / t 75/2 - K / T 50, 51) is carried out in cash or by transfer from the account of the company's shareholders' accounts.
Sometimes incomes paid no money, and securities such as bills of third parties, available in the company.Passing the bill - the same payment of dividends.Postings reflect this operation are as follows:
• D / T 75/2 - K / T 91 - the sum of the face value of the securities.
• D / T 91 - K / T 58/2 - in the amount of the actual costs that accompany the purchase of promissory notes, accounted on the account 58/2.
• D / m 91 (99) - K / m 99 (91) - to determine the financial result on the disposal of the document.
Some companies allowed the proprietary payment of dividends.Postings in this case, the following:
• D / T 75/2 - K / T 90 - the sum of the selling value of goods or property, due to the size of the equivalent income.
• D / T 90 - K / T 68 / VAT - charged VAT on the selling price of goods.
• D / T 90 - K / T 41, 43, 20, and other accounts of production - in the amount of the actual cost of purchased goods, products.
• D / T 90 - K / T 99 - displayed result from the sale of goods or services.
transfer of property of the company (not goods) reflect other accounting postings.Dividends:
• D / T 75/2 - K / T 91 - the value of the property, including VAT in the amount payable, net of income taxes withheld.
• D / T 91 - K / T 68 / VAT - in the amount of the accrued VAT on the price of the property.
• D / T 91 - K / T number 01, 08, 10 - in the amount of the residual value of the property transferred.
• D / T 91 - K / T 99 - determined the amount of the profits from the transfer of property.
Such postings dividend founder and other shareholders of the company.
Subtleties of the tax base on a simplified tax system after payment of dividends
In connection with the payment of dividends from the "uproschentsev" is often the question arises: "Does the payment of dividends (wiring shown) and transfer of personal income tax in the taxable base of the simplified tax system?"Companies in the mode "income minus expenses" may reflect the limited list of costs referred to in the Tax Code.But the dividends accrued and paid to the participants in it are not specified.Therefore, to reduce the tax base cost of them can not.And as the company following the duties of a tax agent, tax lists are not for themselves, then the amount withheld personal income tax is also not reflected in the reduction of the tax base.
So, in the article presents the basic concepts, such as dividends, accounting entries reflecting the transaction on their account.
