How to pay dividends ?
Dividends - profit organization, which can be divided (distributed) between the shareholders or members of the society.In order to pay dividends, the company must be profitable, at the same time to have the net assets in excess of the authorized or reserve capital.Founders of joint stock companies pay dividends, and participants Ltd. - proportion to the shares in the share capital.
How to pay dividends if the company has signs of insolvency (bankruptcy) of any prerequisites for their imminent appearance?In this case, the payment of dividends will be considered illegal.
There are two forms of dividend payment: cash and in kind.Money is paid in cash or cashless.The natural form of dividend payment involves getting participants in the company of any other property of the legal entity.Participants are legal entities, mainly dividends paid by transfer to a bank account.
dividend payment dates
The Charter Company shall be determined that such dividends as to pay them.Routine is the payment of dividends by the results of the year, but can be produced and interim payments during the quarter, six months, nine months.In this case, at the initiative of the head, or by a decision of the Board of Directors shall convene an extraordinary meeting of the founders, which addressed the issue of the payment of dividends and the amount of net profit to be distributed.Registered in the minutes of the general meeting of founders and the order of distribution of net profit.
Dividends sole founder
sole founder independently decides on the amount of net profit to be distributed to dividends as to pay them, in what time frame.This decision is made in writing in due course.The rest of the procedure for the payment does not differ from the usual when several founders.Dividends
the simplified taxation
Organizations and individual entrepreneurs at work under the simplified taxation system, the legislator is not obliged to maintain accounting for the overall form, but without the determination of the amount of net income and the calculation of net assets, it is impossible to determine the dividend is to pay them.If a company or individual entrepreneur decided to pay dividends, they are required to keep accounting for general form in accordance with Russian law.
Dividends and taxes
If an enterprise pays dividends to individuals, then it automatically becomes a tax agent for the tax on personal income.In the implementation of the payment of dividends, the tax agent keeps the amount of income tax and pays it to the budget.The amount of tax is calculated on each payment separately for each person.It is not produced a reduction of income of an individual in the standard tax deduction for the tax calculation.
at each dividend payment is made reference 2-PIT, which should be submitted to the tax authorities before April 1 of the year following the reporting year.The amount of dividends are not subject to the unified social tax, the amount of dividends may be accrued premiums from accidents at work and did not kept pension contributions.