Filling out a tax return. Dividends in the income tax return Section 1.3 of the income tax return

How to fill out section 1.3 and sheet 04 of the income tax return?

We described the rules for filling out section 1.3 and sheet 04 of the income tax return in the article. Full list all necessary details.

Question: The organization independently pays income tax on income in the form of interest received (accrued) on government securities. How to fill out section 1.3 and sheet 04 of the declaration for the year if income was received on 03/31/2016 2000-00 rubles, 06/30/2016 3000-00 rubles, 09/30/2016 3500-00 rubles, 12/31/2017-4000-00 rubles.

Answer: In sheet 04 indicate:

For the “Type of income” detail, code “1”;

On line 010 – the amount of income in the form of interest;

On line 030 - the rate is 15 percent.

Calculated tax for specific periods is reflected in lines 040 subsection 1.3 of Section 1 of the Declaration.

Rationale

Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@

XII. The procedure for filling out Sheet 04 "Calculation of corporate income tax on income calculated at rates different from the rate specified in paragraph 1 of Article 284 of the Tax Code Russian Federation"Declarations

12.1. For each type of security, taxpayers indicate income in the form of interest on government securities of member states of the Union State, government securities of constituent entities of the Russian Federation and municipal securities, the income tax on which is calculated independently, and fill out separate Sheets 04.
When specifying code "1" in the "Type of income" detail, the amount of income taxed at the tax rate of 15 percent provided for subparagraph 1 of paragraph 4 of Article 284 of the Code. Such income includes, in particular, income in the form of interest on state and municipal securities, the terms of issue and circulation of which do not provide for the payment of accumulated coupon income by the buyer to the seller, income in the form of interest on mortgage-backed bonds issued after January 1, 2007 , as well as the income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager after January 1, 2007.
When specifying code "2" in the "Type of income" detail, the amount of income taxed at the 9 percent tax rate provided for is reflected. subparagraph 2 of paragraph 4 of Article 284 of the Code. Such income includes, in particular, income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as income founders of trust management of mortgage coverage, obtained on the basis of the acquisition of mortgage participation certificates issued by the manager of mortgage coverage before January 1, 2007.
When specifying code "3" in the "Type of income" detail, the amount of income taxed at the 0 percent tax rate provided for is reflected. subparagraph 3 of paragraph 4 of Article 284 of the Code. Such income includes income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as income in the form of interest on bonds of the state currency bond loan of 1999, issued during the implementation of the innovation of OVGVZ series III, issued in order to ensure the conditions necessary to settle the internal foreign currency debt of the former USSR and the internal and external foreign currency debt of the Russian Federation.
When specifying code "4" in the "Type of income" detail, the amount of income in the form of dividends (income from equity participation in foreign organizations) is reflected, taxed at a tax rate of 13 percent according to subparagraph 2 of paragraph 3 of Article 284 of the Code.
When specifying code "5" in the "Type of income" detail, the amount of income in the form of dividends (income from equity participation in foreign organizations) is reflected, taxed at a tax rate of 0 percent according to subparagraph 1 of paragraph 3 of Article 284 of the Code.
When specifying code "6" in the "Type of income" detail, the amount of income in the form of dividends (income from equity participation in Russian organizations) is reflected, taxed according to paragraph 2 of article 282 of the Code.
When specifying code "7" in the "Type of income" detail, the amount of income from the sale or other disposal of shares (participatory interests), bonds, taxed at a tax rate of 0 percent according to clause 4.1 of Article 284 of the Code.

12.2. Line 010 with code "1" for the "Type of income" detail indicates, in particular, the total amount of income in the form of interest on government securities of the member states of the Union State, government securities of the constituent entities of the Russian Federation and municipal securities, calculated in accordance with Article 328 of the Code, for which, according to the conditions of their issue and circulation, interest income arises upon circulation on secondary market, income on discount state and municipal securities issued before January 1, 1999, defined as the difference between the sale (redemption) price and the acquisition price, income in the form of interest (coupon) income on state and municipal securities for which no interest rate issued since January 1, 1999, based on pre-declared (established) income in the form of a discount, calculated as the difference between the par value and the price of the initial placement of bonds, on interest income Russian organizations during the holding of securities received by the primary owners in exchange for government short-term zero-coupon bonds in accordance with Decree of the Government of the Russian Federation of July 20, 1998 No. 843 “On measures to stabilize the situation in the government debt markets of the Russian Federation”(Collection of Legislation of the Russian Federation, 1998, No. 32, Art. 3873), as well as interest income generated during the holding of bonds of the external bond loan of 1998 (for the primary owners of bonds received as a result of novation of state valuable papers), taxed at a tax rate of 15 percent.
Line 010 with code “2” under the “Type of income” detail reflects, in particular, income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as income in the form of interest on bonds with mortgage coverage issued before January 1, 2007, and income of the founders of the trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007.
On line 010 with code "3" in the "Type of income" detail, interest income is indicated, taxed at an income tax rate of 0 percent according to Article 284 of the Code for securities issued before January 20, 1997 inclusive, as well as for OVGVZ 1999, issued as part of the innovation of OVGVZ series III.
Line 010 with codes “4” and “5” under the “Type of income” detail reflects the total amount of income in the form of dividends (income from equity participation), the source of which is foreign organizations ( paragraph 2 of article 275 of the Code).
Line 010 with code "6" in the "Type of income" detail reflects the total amount of income in the form of dividends if the buyer in the first part of the repo is central bank Russian Federation or Management Company mutual investment fund, acting in the interests of this fund.
Line 010 with code "7" for the "Type of income" detail reflects the tax base determined according to Article 284.2 of the Code for income from operations on the sale or other disposal (including redemption) of shares of Russian organizations (participatory interests in the authorized capital of Russian organizations), provided that on the date of sale or other disposal (including redemption) of such shares (participatory interests in authorized capital of organizations) they are continuously owned by the taxpayer on the basis of ownership or other property right for more than five years.

12.3. Line 020 reflects income that reduces the tax base, in particular, the difference between the amount of accumulated interest (coupon) income on the date of closing the short position (including the amount of interest (coupon) income that was paid by the issuer in the period between the date of opening and the date of closing the short position ) and the amount of accumulated interest (coupon) income on the date of opening a short position. Accrual is carried out on the date of closing the short position or on the last day of the reporting (tax) period in accordance with paragraph 9 of Article 282 of the Code.
Line 030 indicates the tax rate corresponding to the type of income.
Line 050 with code “4” under the “Type of income” detail reflects the amount of income tax paid outside the Russian Federation and counted towards the payment of income tax in accordance with the procedure established.

The issue of reflecting dividends in the income tax return can be considered from two sides. First of all, we can talk about dividends received by the reporting organization. And secondly, from the point of view of the organization paying dividends. In this case, dividends mean not only the shareholder’s income, but also, for example, part of the distributed profit received by the LLC participant (clause 1 of Article 43 of the Tax Code of the Russian Federation).

So, dividends have been received. How are they reflected in the income tax return? Dividends received in general case are shown as part of non-operating income on line 100 of Appendix No. 1 to Sheet 02 without decoding by type of income (clause 1 of Article 250 of the Tax Code of the Russian Federation, clause 6.2 of the Procedure, approved by Order of the Federal Tax Service of October 19, 2016 No. ММВ-7-3/572 @).

But there are some peculiarities in reflecting the payment of dividends in the income tax return. We will tell you about them in our consultation. At the same time, we will consider only those cases when the recipient of dividends is another organization, and not an individual. After all, it is when dividends are paid to legal entities that the organization paying the dividends is generally recognized as a tax agent (clause 3 of Article 275 of the Tax Code of the Russian Federation).

Income tax return – reflection of dividends paid

When paying dividends, the organization distributing them must include in its income tax return:

• subsection 1.3 of Section 1;
• Sheet 03 “Calculation of corporate income tax on income withheld by the tax agent (source of income payment)”, including sections A and B.

Subsection 1.3 of Section 1 is completed by the organization in the quarter in which it pays dividends. There is no need to include this section in declarations for subsequent periods of the calendar year.

Line 010 “Type of payment (code)” indicates 1. This means that dividends are paid by a Russian organization.

The “Payment Deadline” detail indicates the deadline for payment to the federal budget of the tax withheld by the tax agent when paying income (the day following the day of payment of dividends) (clause 4 of Article 287 of the Tax Code of the Russian Federation). And on line 040 - the amount of tax paid.

Section A of Sheet 03 must be completed for the period in which dividend payments were made, and also submitted for all subsequent periods of the calendar year.

The reporting year is the year for which dividends were accrued. For example, for an annual period the code is “34”.

Then the amounts of dividends to be paid are indicated with a breakdown by category of recipients (in particular, Russian or foreign organizations, individuals who are and are not tax residents of the Russian Federation). Also in section A it is necessary, in particular, to show the amount of dividends used to calculate the tax, the amount of income tax calculated on dividends paid in previous periods, as well as the amount of tax on dividends paid in the last quarter (month) of the reporting (tax) period.

Section B “Register - breakdown of dividend amounts (interest)” of Sheet 03 must be included in the declaration only in the quarter in which dividends were paid. In the line “Affiliation Attribute” you need to put “A”, since the transcript is submitted to Section A of Sheet 03. If the primary section B is presented, then “00” is indicated for the “Type” attribute.

Section B is completed for each organization to which dividends were paid this quarter. It is necessary to indicate, in particular, the amount of accrued dividends, the date of their transfer, and the amount of tax withheld.

The detailed procedure for filling out subsection 1.3 of Section 1 and Sheet 03 to reflect 2018 dividends in the income tax return is given in Appendix No. 2 to the Order of the Federal Tax Service dated October 19, 2016 No. ММВ-7-3/572@.

Please note that if the payer of dividends is a joint stock company, and the participant is an individual, then for each such recipient of JSC dividends, you must fill out Appendix No. 2 to the income tax return. But if an LLC pays dividends, instead of Appendix No. 2, it submits certificates in Form 2-NDFL to the individual recipients of dividends (

Does the company distribute and pay dividends to its shareholders? In this case, information about the amount of such payments should be reflected in tax reporting. In this article we will tell you how to correctly fill out sheet 03 of the income tax return.

Who should report

If a company acts as a tax agent for the distribution of dividends between owners or interest on government securities, then such information should be reflected in a special section of the income tax return (ND on INP).

Such information must be entered into sheet 03 of the KND form 1151006 for the reporting period in which these types of payments were made. In addition to sheet 03, the company that transferred the dividends must reflect information in subsection 1.3 of the first section of sheet 01.

What to fill in 03:

1. Sec. A - information on the calculations of the tax liability on the amounts of dividends paid is indicated.
2. Sec. B - filled in when distributing income received in the form of interest from the placement of state or municipal securities.
3. Sec. B - is a decoding of the amounts of calculated income and NNP, compiled by shareholders (owners).

Note that if during the reporting year dividends were paid according to several decisions of the owners, then sections A and B of sheet 03 of the income tax return should be filled out separately for each decision on payments.

How to fill

The basic rules for filling out the third sheet of ND are enshrined in section 11 of the Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/572@ (Procedure).

Information is filled out separately for each reporting period; the application of the rule for calculating cumulative totals is not applicable in this case. In other words, if the company distributed income in the first and third quarters, then the information is filled out in the declaration separately for the 1st and 3rd quarters; there is no provision for summing up the indicators. Also, when compiling the annual ND, there is no need to reflect information from the 1st and 3rd quarters (paragraph 2, paragraph 1 Art. 289 Tax Code of the Russian Federation, pp. 1.1, 1.7 and 11.1 of the Order).

Filling out section A

This section of sheet 03 is filled out by organizations that directly transfer dividends to their shareholders, owners (issuers), or by companies that are not issuers, for example, depositories. Depending on the type of taxpayer, the appropriate code is entered: 1 - issuer, 2 - non-issuer.

Only non-issuing companies indicate values ​​in the TIN field; the rest put a dash in the field.

1. Type of dividends. If payments are based on the results of the year, then we put 2, for intermediate transfers of income - a dash.
2. We indicate the tax or reporting period in accordance with Appendix No. 1 to the Procedure.
3. Reporting year - we indicate the year for which the calculations were made.

Now we fill it out line by line:

Example

Fill out section B

We indicate information for each organization that received DV. Here we disclose information about all companies without exception, including those that received income at a 0% rate.

Enter 00 in the “Type” field.

Line 050 indicate the amount of DV that was accrued to this participant.

Page 060 - the amount of tax that was withheld when paying income to the participant.

Example

Fill out subsection 1.3 of the first section of sheet 01

We indicate the amount of tax calculated on the income tax that was paid in the quarter (month) based on the results of which the tax return on the income tax was compiled.

If the company paid income according to several decisions of the owners and several sheets 03 were filled out in the ND, then the information in subsection 1.3 is entered only once.

Page 010 - enter “1”.

Page 01-21 - dates of payment of tax income from the Far East. In accordance with the Tax Code of the Russian Federation, the date of payment is the day following the payment of income (clause 4 Art. 287 Tax Code of the Russian Federation).

Page 040 - the amount of income tax that is payable on these dates.

Example

If a company pays dividends on its own shares, then it is a tax agent. Sheet 03 of the income tax return is intended to reflect information from tax agents about dividends paid or interest on securities, state and municipal.

A tax agent is a person who has the responsibility of calculating and withholding tax from the taxpayer and paying it to the budget.

The tax agent does not have the obligation to pay tax on his own income and at the expense of his own funds.

Tax agent:

• Calculates the amount required to be withheld;
• Withholds it from the taxpayer from the income that must be paid to him;
• Transfers the withheld tax to the budget.

Typically, agents act as such in relation to individuals who receive income from them and are not taxpayers. For example, an employer acts as a tax agent in relation to its employees in terms of transferring personal income tax.

Taxpayers for income tax are:

• Russian companies;
• Foreign companies operating or receiving income in the Russian Federation;
• Trustees who are professional participants in the securities market;
• Responsible participants of consolidated groups of taxpayers.

Consequently, in terms of income tax, taxpayers are only legal entities. If dividends are paid only to individuals, then the company does not have the obligation to fill out sheet 03 of the income tax return. This is due to the fact that in relation to individuals, the enterprise is a tax agent for personal income tax, but not for profit.

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If the founders of the organization include both individuals and legal entities, dividends to individuals are indicated in detail 043 of section A of sheet 03. This is due to the fact that these amounts are involved in the calculation of dividends for organizations.

At the same time, regulatory authorities may request clarification if Sheet 03 is not provided when paying dividends to individuals.

Filling out sheet 03 of the income tax return

The section contains sections A, B and C.

Section A

This section reflects data on tax on dividends paid.

Section A is filled out by organizations:

• Issuers issuing securities;
• Depositories that store securities but are not their issuers.

The corresponding attribute is noted in the tax agent category field. The TIN field is filled in only by non-issuers.

The type of dividends, interim or annual, and code are required. tax period.

Section B

Section “B” shows data on dividends paid by non-issuers.

Section B

Section “B” reflects the decoding of the data in section A. The section is filled out for each recipient of dividends - an organization or an individual.

The sign of belonging to section A is a mandatory requisite. The “Type” field means the primary data or adjustment number. Next, information about the recipient of the income, the amount of dividends without withholding and the amount of tax are indicated.

If dividends are transferred to organizations that are themselves tax agents, the “tax agent” mark is placed in the list next to the company name, and the tax amount is not filled in.

If among the recipients there are only individuals, then sheet B does not need to be filled out.

Filling example

The meeting of shareholders of PJSC Brig decided to pay dividends in the amount of 900,000 rubles. In the structure of the register of shareholders there are 280,000 rubles. allocated to shares held on the personal account of the nominal holder, RUB 620,000. — for shares of shareholders who have personal accounts in the register of shareholders. All founders of PJSC are Russian companies.

Hence:

• PJSC, as an issuer, reflects on line 010 the amount of 620,000 rubles, that is, excluding amounts that are payable through the depositary;
• Lines 020 - 043 reflect all dividends to individuals and legal entities, in relation to which “Brig” is a tax agent;
• Line 044 is filled in with the amount of 280,000 rubles intended for transfer to the depositary;
• Line 040 will indicate the amount of 620,000 rubles. This detail will differ from the calculated amount by the value of cell 044;
• Line 070 reflects dividends received from other organizations;
• In line 090 - the amount of dividends for calculating income tax. This value will diverge from the sum of lines 091-092 if the recipients include not only Russian organizations;
• Line 100 reflects the amount of income tax.

Dividend tax calculation

The formula for calculating the tax amount looks like this:

• SN - the amount subject to withholding from income recipients;
• K is the ratio of the amount of dividends of one recipient to the total distributed amount;
• StN - tax rate for Russian organizations, 0% or 13%;
• D 1 - total amount dividends to be distributed to all recipients;
• D 2 - the amount of dividends received by the organization, if previously they were not taken into account in calculating income.

All organizations acting as tax agents involved in paying dividends to shareholders are required to fill out. In addition to the amount of dividends paid, the document also indicates the amount of tax that was withheld from them.

This sheet is filled out only with information relating to those periods in which the organization transferred dividends. Duplicate information should not be entered into it. That is, if the distribution and subsequent distribution occurred in the second quarter, then their calculations must be provided to the tax service in the declaration for the second quarter.

In the future, in the absence of other transfers, the previously indicated calculations should not be re-presented in the annual declaration. The procedure for providing calculations for dividends is stated in Art. 289 NK.

Sheet 03 must be completed in case of dividend payments to both organizations and individuals. It should also be noted that when only individuals act as participants in an LLC, there is no need to worry about them receiving dividends.

But if the tax agent is engaged in making dividend payments to a foreign organization, then in the form intended for entering information about, line 040 should be filled in. It records the dividend amount, which must subsequently be transferred as a payment foreign organizations. It should be noted that the tax calculated from these dividends should not be reflected in the calculation, but it must be taken into account during the procedure for filling out the tax calculation.

What does sheet 03 consist of?

This sheet has three sections: A, B, C. Each of them is designed to fill in certain information. The entire filling process begins with section A. In line 002 you should enter information about dividends received from organizations that conduct business in the Russian Federation. Information about the period of their receipt is also entered there. In the case of carrying out the procedure for dividing dividends by periods, that is, years, you need to enter “2” in the previously indicated line 002. The specific year in which the dividends were paid should be entered only in line 005.

If you enter information about interim dividends, enter 1 in line 002. Reflection of data for a certain stage is entered in lines 003–005. It is in them that specific data is indicated - the month and year when the dividends were distributed. All dividend amounts that will subsequently be distributed among participants must be entered in line 010.

To provide dividends that reduce the amount of tax in the document, you should enter information in. But not all lines must be filled out by organizations. For example, line 050 is intended for a tax agent. In it, he is obliged to reflect the amount of dividend previously received by him. Section A is mandatory part to be filled out completely. But it may remain empty in case of insolvency of the tax agent (more details in Article 24 of the Tax Code).

The entry of the amount of dividends, which will then be divided, must be reflected in. In line 080 you need to reflect the amount of dividends. In line 090 the amount of dividends must be entered, which includes all amounts of legal entities and individuals, except for dividends of the tax agent.

Lines 110 and 120 include the amount that will subsequently be divided into parts among all shareholders. Regardless of when exactly the dividend distribution occurred, the 9% tax rate must be indicated on line 109. The calculated tax amount is displayed in line 150.

If dividends are paid partially, then all data on the stages of payment being carried out is entered in line 040. The same data must be reflected in line 080. Also, information about partial payments is indicated in lines 060 and 100 in subsection 1.3.

Section B contains information about income received from securities. Information regarding the amount of income received in the form of interest should be indicated in line 006. In line 010, the amount of tax that was calculated from the total income of the recipient should be entered. The breakdown of the recipient's amount is entered separately in the register.

Based on the code of line 020, you need to carry out reflection in line 006. All previously reflected tax amounts are entered in line 040 of section B. And for the entire reporting period, the tax amount must be entered in line 050.

The last section B is used to decipher the dividend amounts entered in other sections. All amounts previously paid to recipients are fully disclosed here. In this section, all information is also entered into the register about the recipients themselves, their names, addresses and telephone numbers.

The difficulty in filling out sheet 03 lies in the correct entry of all interest and amounts received and deducted from dividends. But it is worth remembering that if during the period payments were made based on the results of several decisions, then the number of completed sheets 03 directly depends on their number.