Personal income tax on dividends. examples of calculation and reporting

When calculating personal income tax on dividends, standard, social and property tax deductions are not applied; this procedure is confirmed in clause 3 of Art. 210 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service dated June 23, 2016 No. OA-3-17/2829@). Even if dividends are paid several times during the year, the tax is calculated for each payment separately, that is, not on an accrual basis (clause 3 of Article 214 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated April 12, 2016 No. 03-04-06/20834).

How dividend taxes are calculated depends on whether your company receives dividends from other organizations.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that does not itself receive dividends

Alpha LLC paid its participant A.A. Ivanov. dividends in the amount of RUB 4,000,000.

When paying them, personal income tax is withheld in the amount of 520,000 rubles. (RUB 4,000,000 x 13%), RUB 3,480,000 was transferred to the participant. (RUB 4,000,000 - RUB 520,000).

Situation 2. Your company itself receives dividends

If you only receive dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

In other cases, to calculate the tax you will need the following indicators (clause 2 of article 210, clause 5 art. 275 Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):

the amount of dividends accrued to all participants is the value “D1”;
the amount of dividends received by your company is the value “D2”. It includes dividends that:

were not subject to income tax at a rate of 0%;
were not previously taken into account when calculating taxes on dividends you paid.

Calculate your personal income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alpha LLC owns shares in the authorized capitals of:

Gamma LLC - 100% (Alfa LLC has owned this share for five years);
Delta LLC - 30%.

Alpha LLC received dividends from Gamma LLC in the amount of RUB 1,000,000. and from Delta LLC - in the amount of RUB 1,500,000. These dividends were not previously taken into account when calculating personal income tax on dividends paid by Alpha LLC to its participants.

Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

Ivanov A.A. - RUB 1,600,000;
Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
Personal income tax on dividends will be 130,000 rubles. ((RUB 1,600,000 - RUB 600,000) x 13%). The participant receives 1,470,000 rubles. (RUB 1,600,000 - RUB 130,000).

Personal income tax on dividends is paid to the usual BCC for personal income tax - 182 1 01 02010 01 1000 110.

The tax withheld by the LLC from dividends paid to participants must be paid no later than the day following the day of transfer of dividends (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Reflection of dividends in certificate 2-NDFL

Organizations that pay dividends to individuals must submit 2-NDFL certificates for them (clause 2 of Article 230 of the Tax Code of the Russian Federation).

The amount of dividends paid must be reflected in Sect. 3 certificates indicating the tax rate - 13%. The amount of dividends is indicated in full, without reduction by the amount of withheld tax. The income code for dividends is "1010".

If, when calculating personal income tax, you took into account dividends received from other organizations, in the same line of section. 3, where you indicated the amount of dividends, indicate the deduction amount with code “601”. If the deduction was not provided, then put “0” in the “Deduction Amount” column (Section I of the Procedure for filling out Form 2-NDFL).

Indicate the personal income tax deduction from dividends in section. 4 is not necessary (section VI of the Procedure for filling out form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, indicate dividends along with other income. Fill out separate sections for dividends. 3 and 5 are not necessary (section I of the Procedure for filling out form 2-NDFL, Letter of the Federal Tax Service dated March 15, 2016 No. BS-4-11/4272@).

Reflection of dividends in 6-NDFL

Dividends must be reflected in 6-NDFL for the period in which they were paid (clause 1, clause 1, article 223 of the Tax Code of the Russian Federation). Accrued but unpaid dividends are not reflected in 6-NDFL.

In Sect. 1 specify:

in lines 020 and 025 - the entire amount of dividends paid in the reporting period, together with personal income tax;
in line 030 - deduction from dividends, if applied;
in lines 040, 045 and 070 - personal income tax on dividends.

In Sect. 2 in a separate block of lines 100 - 140 show all dividends paid on one day, indicating:

in lines 100 and 110 - the date of payment;
in line 120 - the next business day after payment;
in lines 130 and 140 - dividends along with personal income tax and withholding tax.

Peculiarity. Dividends paid on the last working day of the reporting period, in Sec. 2 don't show. Reflect them in section. 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/20829@, dated October 24, 2016 No. BS-4-11/20126@).

Novikova T. A., Ph.D., practicing auditor, tax consultant, associate professor of Moscow State University of Education, Moscow Government, general. Director of the auditing firm TERRAFINANCE LLC

Calculation of personal income tax on dividends by an organization that itself receives dividends. Alpha LLC owns shares in the authorized capital:

Gamma LLC - 100% (Alfa LLC has owned this share for five years);
Delta LLC - 30%.

Ivanov A.A. — RUB 1,600,000;
Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000).

Personal income tax on dividends. examples of calculation and reporting

Personal income tax with dividends example of filling out free download Features of tax calculations Limited liability companies and joint stock companies reflect tax calculations differently. LLCs determine the amount of dividends depending on the share of the authorized capital owned by the participant.

The payment procedure is determined by the statutory documents. Tax must be withheld from the entire amount of dividends. The withheld personal income tax must be transferred no later than the next business day after the income is paid.

Attention

The joint-stock company pays dividends depending on the number and type of shares owned by the shareholder. The tax is calculated according to a special formula given in clause 5 of Article 275 of the Tax Code of the Russian Federation.

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Important

Therefore, the dates in lines 100 and 110 will be the same. The deadline for transferring personal income tax (line 120) from dividends in 2018 in the 6-NDFL report depends on the organizational and legal form of the source of payment:

LLCs transfer the tax no later than the next working day after the day of payment (clause 6 of Article 226 of the Tax Code of the Russian Federation, clause 7 of Article 6.1 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service No. BS-4-11/8568@ dated 05/16/2016),
If dividends are paid by a joint-stock company, then the date of transfer of personal income tax on dividends to 6-NDFL is postponed by one month from the date of payment of income (clause 9 of Article 226.1 of the Tax Code of the Russian Federation).

Features of filling out the form in case of discrepancies in terms If dividends were paid to LLC participants on different days, then a separate group of lines 100 - 140 is filled out for each payment date.

For joint-stock companies, when reflecting dividends in section 2 of the 6-NDFL report, two features must be taken into account.

How to reflect dividends in 6-personal income tax: example of filling out for 2018

Salaries for February were transferred to employees’ bank cards on 03/05/2018. 511000 Dividends for 2017 were paid to one LLC participant on 03/14/2018. 153000 Dividends for 2017 were paid to the second participant of the LLC on 03/16/2018. 153000 Salary accrued for March 2018 03/31/2018 505000 Wages for March have not been paid, payment is scheduled for April 5. An example of reflecting dividends in section 1 of the 6-NDFL report looks like this: Filling out section 2 of the 6-NDFL report when paying dividends looks like this: 6-NDFL with dividends free download example of filling Now we will show how to reflect dividends in 6-NDFL if they are paid by a joint stock company society.
Example 2 Input data: Event Date Amount, rub. Staff salaries were accrued for January 2018. 01/31/2018 616000 Salaries for January were transferred to the bank cards of employees on 02/05/2018. 616000 Salary accrued for February 2018

Dividends to LLC participants in 2018

If organizations (LLC or JSC) pay dividends to their participants (founders or shareholders) based on the results of their activities, then they are required to withhold income tax from this amount. In this article, we will consider at what rate personal income tax should be withheld from dividends in 2018 and when to transfer the tax to the budget.

Personal income tax rate on dividends Until 2015, the tax on dividends had to be withheld at the rate of 9%. Since the beginning of 2015, the personal income tax rate has increased, regardless of the period in which payments to the founders are distributed.

The tax rate on dividends depends on the status of the recipient of the founders' payments. If he is a resident of the Russian Federation, then a rate of 13% should be applied; if the recipient is not a resident, then the rate is 15%.

The exception applies only to double taxation avoidance agreements concluded with foreign countries.

Tax on dividends of legal entities and individuals in 2018

Situation 2. Your company itself receives dividends If you receive only dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1. In other cases, to calculate the tax you will need the following indicators (p.
2 tbsp. 210, paragraph 5 of Art. 275

Tax Code of the Russian Federation, Letter of the Ministry of Finance dated October 14, 2016 No. 03-04-06/60108):

the amount of dividends accrued to all participants is the value “D1”;
the amount of dividends received by your company is the value “D2”. It includes dividends that:

were not subject to income tax at a rate of 0%;
were not previously taken into account when calculating taxes on dividends you paid.

Personal income tax on dividends in 2018. personal income tax rate and calculation procedure

Deadlines for submitting the report The form is submitted annually no later than April 1 and contains information about the income of an individual calculated, withheld and transferred by personal income tax to the budget (clause 2 of Article 230 of the Tax Code of the Russian Federation). In this case, the number 1 is indicated in the “Sign” field on the certificate.

In 2018, April 1 falls on a Sunday, so the deadline is moved to 04/02/2018. If the tax agent was unable to withhold tax when paying income and during the entire tax period, then he is also obliged to provide 2-NDFL in the tax certificate, indicating the number 2 in the “Sign” field.

This must be done before March 1 of the next year (clause 5 of Article 226 of the Tax Code of the Russian Federation). For late submission of the form, a liability of 200 rubles is provided.

for each certificate (clause 1 of article 126

Tax Code of the Russian Federation). There is also responsibility for providing certificates with false information. For each such report you will have to pay a fine of 500 rubles.

Help on form 2-NDFL in 2018

Tax on dividends of legal entities When paying income to participants-legal entities, NPT is paid. The rate of this payment depends on the status of the legal entity receiving the funds: a foreign company or not and its share in the authorized capital of the organization that paid the dividends. Table No. 2. Taxpayer tax rate when paying income to participants-legal entities Status of a legal entity Tax rate Russian organization 13% Russian organization with more than 50% of the share in the authorized capital of the company that paid the income* 0% Foreign organization 15% (or other rate established international treaty) * The period of ownership of the specified share in the authorized capital of the company paying dividends must not be less than 365 days at the time of the decision to pay funds to the NPP participant must be transferred no later than the day the funds are transferred to the participant-legal entity. Table No. 3.

How to fill out a certificate on the new 2-NDFL form

If dividends are paid to company participants in kind, personal income tax should also be withheld, and the tax rate will not change. The procedure for determining the tax rate will be the same. The procedure for calculating personal income tax on dividends to residents Calculation of personal income tax on payments to residents will depend on whether the organization making the payments has received the same kind of payments from other companies. For example, the organization has no income in the form of dividends. In this case, the calculation procedure will be as follows: personal income tax = D x 13%, where D is the dividends accrued to the resident. 13% is the tax rate. The calculation will be more complicated if the organization is the founder of another company from which it received any amounts for participation in the current or previous year. To calculate the tax, you will have to check whether dividends received from another company were taken into account in payments to the founders or not.
Tax Code of the Russian Federation), and it can only be avoided if the tax agent identifies and corrects the error before it is discovered by the tax authority. Form 2-NDFL in 2018: changes Basically, the changes in the new form are technical and do not affect the procedure for reflecting income, deductions and taxes:

Section 1 contains information about the reorganization or liquidation of the company;
Section 2 excludes information about the taxpayer’s place of residence;
Section 4 excludes references to investment deductions;
in section 5, in the lines of the signature and certifying the authority of the signatory of the document, a mention is made of the possibility of signing the certificate by the legal successor.

Thus, filling out the main sections of the form remains the same.

In 2018, how to reflect dividends in 2 personal income taxes

For example, if an employee is a non-resident and receives dividends, then two sections 3 and two sections 5 of the certificate must be completed for him. Separately - for wages at a rate of 30% and separately - for dividends at a rate of 15%, indicating the appropriate income code.

Sample filling Download Dividends in certificate 2-NDFL - 2018 If the company paid dividends to the founders - individuals in 2017, then 2-NDFL certificates must also be drawn up for them and submitted to the Federal Tax Service. The dividend income code in the 2-NDFL certificate for 2018 is the same - 1010. The tax rate can be:

13% if the participant is a resident;
15% if the participant is a non-resident of the Russian Federation.

If the founder of the company who received the dividends is a resident of the Russian Federation and at the same time receives wages in the company, then the dividends should be reflected in the same section 3 as other income.

Rules for calculating personal income tax on dividends in cases where the company receives dividends and if it does not. How to reflect dividends in forms 2-NDFL and 6-NDFL - read the article.

for accountants and chief accountants on OSNO and USN. All requirements of the professional standard “Accountant” are taken into account. Systematize or update your knowledge, gain practical skills and find answers to your questions.

Calculation of personal income tax on dividends

How dividend taxes are calculated depends on whether your company receives dividends from other organizations.

Situation 1. Your company does not receive dividends

In this case, the tax is calculated according to the formula (clause 2 of article 210, clause 5 of article 275 of the Tax Code of the Russian Federation):

Example. Calculation of personal income tax on dividends by an organization that does not itself receive dividends

Alpha LLC paid its participant A.A. Ivanov. dividends in the amount of RUB 4,000,000.

When paying them, personal income tax is withheld in the amount of 520,000 rubles. (RUB 4,000,000 x 13%), RUB 3,480,000 was transferred to the participant. (RUB 4,000,000 - RUB 520,000).

Situation 2. Your company itself receives dividends

If you only receive dividends subject to income tax at a rate of 0%, personal income tax can be calculated in the same way as in Situation 1.

the amount of dividends accrued to all participants is the value “D1”;
the amount of dividends received by your company is the “D2” value. It includes dividends that:

were not subject to income tax at a rate of 0%;
were not previously taken into account when calculating taxes on dividends you paid.

Calculate your personal income tax deduction using the formula:

Calculate the tax on dividends accrued to the participant using the formula:

Example. Calculation of personal income tax on dividends by an organization that itself receives dividends

Alpha LLC owns shares in the authorized capitals of:

Gamma LLC - 100% (Alpha LLC has owned this share for five years);
LLC "Delta" - 30%.

Alpha LLC distributed profits in the amount of RUB 4,000,000 among the participants, including:

Ivanov A.A. - RUB 1,600,000;
Beta LLC - RUB 2,400,000.

Personal income tax on dividends paid to A.A. Ivanov is calculated as follows:

The personal income tax deduction on dividends is RUB 600,000. (RUB 1,600,000 / RUB 4,000,000 x RUB 1,500,000). Dividends received from Gamma LLC are not taken into account when calculating the deduction, since they are subject to income tax at a rate of 0% (clause 1, clause 3, article 284 of the Tax Code of the Russian Federation);
Personal income tax on dividends will be 130,000 rubles. ((RUB 1,600,000 - RUB 600,000) x 13%). The participant receives 1,470,000 rubles. (RUB 1,600,000 - RUB 130,000).

Personal income tax on dividends is paid to the usual BCC for personal income tax - 182 1 01 02010 01 1000 110.

Reflection of dividends in certificate 2-NDFL

Organizations that pay dividends to individuals must submit 2-NDFL certificates for them (clause 2 of Article 230 of the Tax Code of the Russian Federation).

Indicate the personal income tax deduction from dividends in section. 4 is not necessary (section VI of the Procedure for filling out form 2-NDFL).

If, in addition to dividends, you paid the participant other income taxed at a rate of 13%, incl. salary, indicate dividends along with other income. Fill out separate sections for dividends. 3 and 5 are not necessary (section I of the Procedure for filling out form 2-NDFL, Letter of the Federal Tax Service dated March 15, 2016 No. BS-4-11/4272@).

Reflection of dividends in 6-NDFL

In Sect. 1 specify:

in lines 020 and 025 - the entire amount of dividends paid in the reporting period, together with personal income tax;
in line 030 - deduction from dividends, if applied;
in lines 040, 045 and 070 - personal income tax on dividends.

In Sect. 2 in a separate block of lines 100 - 140 show all dividends paid on one day, indicating:

in lines 100 and 110 - the date of payment;
in line 120 - the next business day after payment;
in lines 130 and 140 - dividends along with personal income tax and withholding tax.

Peculiarity. Dividends paid on the last working day of the reporting period, in Sec. 2 don't show. Reflect them in section. 2 for the next quarter (Letters of the Federal Tax Service dated November 2, 2016 No. BS-4-11/20829@, dated October 24, 2016 No. BS-4-11/20126@).

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Joint-stock companies and LLCs pay a portion of the profits received to their owners. Such rewards are called dividends and are subject to tax. Accordingly, dividends are reflected in 2 personal income taxes.

Payment of profits occurs in accordance with the legislation of the Russian Federation.

It is listed at the following frequency:

Every quarter;
every half year;
annually.

Profit distribution occurs in accordance with the size of the share of each founder (shareholder).

The procedure itself consists of three stages:

Determining the amount of profit that will be distributed.
Making a decision on the transfer of dividends.
Payment of funds.

After making a decision to pay the funds, the organization has 60 days to transfer the money. Personal income tax is withheld on the day of payment. For residents of the Russian Federation the rate is 13%, for non-residents – 15%.

The deadlines for transferring the fee to the state budget vary, they depend on the organizational and legal form of the enterprise:

For LLC – the next day after payment;
for JSC – within a month after the funds are transferred.

How to calculate the tax amount

When calculating the fee, standard, property, and social deductions are not applied. It is calculated with each payment, even if there are several of them during the year. If only the profit of the organization itself is distributed, the budget payment is calculated using the usual formula: income X tax rate.

For example, an LLC has two founders, Petrov I.A. and Smirnov P.O., their shares are 70 and 30%, respectively. Both are residents of the Russian Federation. Distributed profit for 2017 amounted to 180,000 rubles.

Personal income tax certificates 2 for business owners will reflect the following amounts of income and tax:

Petrov I.A.: 180,000 X 0.7 = 126,000 X 13% = 16,380 rubles.
Smirnov P.O.: 180,000 X 0.3 = 54,000 X 13% = 7,020 rubles.

Also, in addition to its profit, an organization can receive dividends from other organizations. If this is income subject to income tax at a rate of 0%, then personal income tax is calculated in the usual way.

In other cases, the calculation takes place in two stages:

The amount of tax deduction is determined = (dividends (hereinafter referred to as D) of the participant / total amount D) X for D received. The latter indicator includes amounts not paid previously, as well as non-taxable income tax - 0%.
The tax is calculated = (D of one participant - deduction) X 13%.

Example: Voskhod LLC has a 50% share in the authorized capital of Zarya LLC. The company received a profit of 500,000 rubles for distribution among the owners. The founders of Voskhod LLC are equal shares of April LLC and S.M. Ivanov. The total amount of profit distributed by the Voskhod company was 1,200,000 rubles.

Calculation for Ivanov S.M.:

Deduction – (600,000 / 1,200,000) X 500,000 = 250,000 rubles.
Personal income tax – (600,000 – 250,000) X 13% = 45,500 rubles.

To reflect all remunerations in the certificate form, section 3 is provided. Dividends must be reflected using the code - 1010. The indicators are summarized in section 5. If the founder is a resident of the Russian Federation and receives other income taxed at a rate of 13%, only one certificate is filled out. It contains information about all income, including distributed profits.

The income received by the owner is indicated in full without reduction by the amount of personal income tax withheld. If there is a right to a tax deduction, its amount is placed next to it. The deduction code for 13 percent is 601 (it is not reflected in section 4). Otherwise, “0” is set.

Important! Distributed profit is shown by the month of payment of funds, not their accrual. Therefore, if profit was accrued in December 2017 and paid in January of the next period, these incomes will be included in the reporting for 2018.

A sample of filling out the document looks like this:

When to submit reports

Tax agents provide reporting after the end of the period, i.e. next year. The deadline according to general rules is April 1. If the personal income tax could not be withheld - until March 1, and when the company does not provide information within the prescribed period, it will be fined in the amount of 200 rubles for each certificate.

In cases where the data was submitted incorrectly or incompletely, a fine of 300-500 rubles is imposed for each violation, or the head of the company is held accountable - a fine of 100 to 300 rubles.

Important! An error found and corrected by a tax agent before the inspector is not subject to a fine. Corrections are made by adjusting reporting.

Dividends are income for founders and shareholders. And just like with other remunerations, personal income tax is withheld. They are marked in the certificate with code 1010. If the founder receives other remuneration in addition to dividends, all income is indicated together. There is no need to fill out different sections 3 and 5.

If a person is entitled to dividends, then income tax must be withheld from them. What is the personal income tax rate on dividends in 2018? To which BCC must personal income tax be paid and within what time frame? How to reflect this operation in 2-NDFL and 6-NDFL? This is discussed in our consultation.

Tax rate

After January 1, 2015, personal income tax on dividends must be deducted in the amount of 13 percent (before January 1, 2015 it was less - only 9%). Moreover, regardless of the period of their distribution. But in practice, one can also encounter special cases of calculating and paying income tax on such income.

Based on paragraph 1 of Article 224 of the Tax Code of the Russian Federation, personal income tax on dividends in 2018 for those persons who stayed in the Russian Federation at the time of payment for at least 183 days during the year - that is, for residents - is 13%. Although, as for non-residents, the tax for this category is 15%.

The company determines the tax status of its member or shareholder at the time of any dividend payment. That is, a person can become a non-resident or still a resident of the Russian Federation within a year. Based on the results of the 12-month period, the company determines the exact tax status of the dividend recipient and determines the appropriate tax rate for it. Keep in mind: if a person’s status changes, personal income tax is recalculated as for the full tax period.

To tax or not

From any income of an individual, including dividends to him, a percentage of the amount issued must be transferred to the treasury.

The date of transfer of dividend income is the day of their payment, regardless of how they were received - through the organization's cash desk, from its current account, or the money was issued in cash. That is why tax on dividends must be withheld on the day they are transferred.

Some people are concerned about the question of whether dividends are subject to personal income tax if they are received in kind. So: if they are issued to an individual in any form, the tax rate is 13%. Therefore, the tax occurs regardless of how such income from participation in the business was received.

Where to pay

Personal income tax must be paid at the time of transfer of dividends. But there are cases when a company is registered with the tax inspectorate of one city, and transfers a share of the profit to its founder in a completely different area. That is, at his place of residence. In this situation, the question arises: where to pay income tax on dividends?

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It is important to know that payment of tax does not depend on where the recipient of a portion of the profit from the business lives or is registered. The company must necessarily transfer personal income tax on dividends received by the person to the place of the inspection where it is registered. This is done on the day of transfer of dividends or on the next day on the basis of paragraph 6 of Article 226 of the Tax Code of the Russian Federation.

Income tax on dividends is transferred to the usual for personal income tax KBK - 182 1 01 02010 01 1000 110.

Income calculation

There are cases when a shareholder/business participant was unable to receive his money as a result of errors in the details, so he has no dividend income in such a situation.

If the company received its dividends from a business in another organization, then the formula from clause 5 of Art. 275 Tax Code of the Russian Federation.

In this case, the share of dividends of an individual is first determined, for which the amount of payment to his account is divided by all accrued dividends. Next, you need to calculate the difference between the dividends that a person received last year, the current period and the sum of all distributed dividends. That is, the first indicator is multiplied by the second and by the percentage tax rate.

Payment nuances

Let's say a company transferred dividends on shares to its participants and paid personal income tax. However, the money was returned due to changes in shareholder details. Then, in fact, she is forced to transfer the amount of income to them a second time. This means that you do not need to remit the tax.

If the shareholder did not receive money as a result of errors with details, then his actual income is missing. Personal income tax, which was previously transferred to the budget, has the status of an overpayment that must be returned. If there was a subsequent transfer of dividends to him, then the tax is withheld and paid again. But the position of the Ministry of Finance is that the company may not return the overpayment, since it can be counted during the second call, without even drawing up a special statement.