Required to complete all organizations acting as a tax agent involved in the payment of dividends to shareholders. In addition to the amount of paid dividends, the document also indicates the amount of tax that was withheld from them.

This sheet is filled in only with information relating to the periods in which the organization carried out the transfer of dividends. You should not enter duplicate information into it. That is, if the distribution and the subsequent one took place in the second quarter, then their calculations must be submitted 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-submitted in the annual declaration. The procedure for providing settlements for dividends is stated in Art. 289 NK.

Sheet 03 is to be completed in case of payment of dividends to both organizations and an individual. It should also be noted that when only individuals act as participants in an LLC, there is no need to worry about when they receive dividends.

But if the tax agent is engaged in the payment of dividends 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 to 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 sheet 03 consists 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 on dividends received from organizations that are engaged in conducting activities in the territory of the Russian Federation. Information about the period of their receipt is also entered there. In the case of the procedure for dividing dividends by periods, that is, years, it is necessary to enter "2" in the previously indicated line 002. The specific year in which the payment of dividends was made should be recorded only in line 005.

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

To provide dividends that reduce the amount of tax in the document, information should be entered into. But not all lines are required to be completed by organizations. For example, line 050 is for a tax agent. In it, he is obliged to reflect the amount of the dividend previously received by him. Section A is a mandatory part that must be completed in full. But it may remain empty in the event of the tax agent's insolvency (for more details, see Article 24 of the Tax Code).

The entry of the amount of dividends that will then be split 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.

In lines 110 and 120, the amount is entered, which will subsequently be subject to division into parts among all shareholders. Regardless of when exactly the distribution of dividends occurred, line 109 should indicate the 9% tax rate. The calculated tax amount is displayed on line 150.

If dividends are paid in part, then all data on the stages of payments carried out are entered in line 040. Be sure to reflect the same data in line 080. Also, information on partial payments is indicated in lines 060 and 100 in subsection 1.3.

Section B contains information on income received from securities. Information concerning the amount of income received in the form of interest should be indicated in line 006. In line 010, the amount of tax should be entered, which was deducted from the total income of the recipient. The transcript of the recipient's amount is entered separately in the register.

Based on the code of line 020, you need to implement 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 recorded in other sections. All amounts previously paid to recipients are fully disclosed here. In this section, all information about the recipients themselves, their names, addresses and phone numbers is entered in the register.

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 filled sheets 03 directly depends on their number.

For what tax period does the organization have to fill in sheet 03 Section A of the income tax return?

Sheet 03 Section A of the income tax declaration is filled out only based on the results of those periods in which the organization transferred dividends. Details are in the article.

Question: The organization paid income tax on the income of foreign organizations with a delay in Q1 2017. Income to foreign organizations was paid in Q4. 2014, Q2 2015, Q3 2015, Q4 2015 In the declaration for which tax period should the organization fill out sheet 03 Section A in this case (adjusted for the respective payment periods, or in the primary profit tax declaration for 2017)?

Answer: Submit updated income tax returns for the periods in which the income was paid.

Justification

How to draw up and submit a calculation of income tax to a tax agent

Frequency of submission of calculation

Organizations - tax agents must submit a calculation based on the results of those reporting (tax) periods in which they paid dividends or interest on state and municipal securities (the Procedure approved by par. 2 p. 1 art. 289 of the Tax Code of the Russian Federation).

Completing Worksheet 03

To reflect the operations of tax agents in the calculation of income tax, the “Calculation of corporate income tax withheld by a tax agent (source of payment of income)” is provided.

Fill in sheet 03 both when paying dividends to organizations and individuals, and when paying dividends only to individuals. It should be noted that if only individuals are members of the LLC, submit a profit tax return when paying dividends to them not necessary... This follows from clause 1.7 and paragraph 11.2.2 Procedure approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / 572.

Situation: what indicators to reflect in the calculation of income tax to a tax agent paying income to a foreign organization (dividends, as well as other income, except for interest on state and municipal securities)

If a tax agent pays income to a foreign organization, in terms of income tax, the form which approved by order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / 572, you only need to fill in line 040 section A of sheet 03. On this line, indicate the amount of dividends accrued in favor of all foreign organizations. The amount of tax on these dividends is not reflected in the calculation. It must be taken into account when filling out

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 are understood not only as the shareholder's income, but also, for example, a 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? The dividends received are generally shown as part of non-operating income on line 100 of Appendix No. 1 to Sheet 02 without breakdown 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 dated 19.10.2016 No. MMV- 7-3 / [email protected]).

But in the reflection of the payment of dividends in the income tax declaration, there are some peculiarities. We will tell you about them in our consultation. In this case, we will consider only those cases when the recipient of dividends is another organization, and not an individual. Indeed, it is precisely when dividends are paid to legal entities that the organization-payer of dividends is generally recognized as a tax agent (clause 3 of article 275 of the Tax Code of the Russian Federation).

Income tax declaration - 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 a tax agent (source of payment of income)", which includes sections A and B.

Subsection 1.3 of Section 1 the organization completes in the quarter in which it pays dividends. It is not necessary to include this section in the declaration for subsequent periods of the calendar year.

Line 010 "Type of payment (code)" indicates 1. This means that the Russian organization pays dividends.

The requisite "Payment term" indicates the date for payment to the federal budget of the tax withheld by the tax agent upon payment of 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 the dividends were paid, and also submitted for all subsequent periods of the calendar year.

The year for which the dividends were accrued shall be indicated as the reporting year. For example, the code "34" is used for the annual period.

Then the amount of dividends payable is indicated with a breakdown by categories 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 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 - decoding of the amounts of dividends (percent)" of Sheet 03 should be included in the declaration only in the quarter in which dividends were paid. In the line "Sign of belonging", you must put "A", since the decryption is submitted to Section A of Sheet 03. If the primary section B is presented, then "00" is indicated for the variable "Type".

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, the amount of tax withheld.

A detailed procedure for filling out subsection 1.3 of Section 1 and Sheet 03 to reflect the 2018 dividends in the income tax declaration is given in Appendix No. 2 to the Order of the Federal Tax Service No. MMV-7-3 / dated 19.10.2016 [email protected]

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 dividends of the joint-stock company, Appendix No. 2 to the tax return on income tax must be completed. But if it pays dividends to an LLC, instead of Appendix No. 2, it submits certificates in the form of 2-NDFL (

How to complete 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. A complete list of all required 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 is received 03/31/2016 2000-00 rubles, 06/30/2016 3000-00 rubles, 09/30/2016 3500-00 rubles, 31.12.2017-4000-00 rubles.

Answer: On sheet 04 indicate:

For the requisite "Type of income" the code is "1";

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

On line 030 - the rate is 15 percent.

The calculated tax for specific periods is reflected in lines 040 Subsection 1.3 of Section 1 of the Declaration.

Justification

Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected]

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 of the Russian Federation" of the Declaration

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

12.2. On line 010 with the code "1" for the requisite "Type of income", 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 terms of their issue and circulation, interest income arises when circulating in the secondary market, income on discount state and municipal securities issued before January 1, 1999, defined as the difference between the selling (redemption) price and the purchase price, income in the form of interest (coupon) income, on state and municipal securities for which the interest rate has not been established, issued since January 1, 1999, based on the previously declared (established) income in the form of a discount, calculated as the difference between the nominal value and the price of the primary placement of bonds, based on the interest income of Russian organizations during the time of holding securities received by the primary owners in exchange for state short-term zero-coupon bonds in accordance with Resolution of the Government of the Russian Federation of July 20, 1998 No. 843 "On Measures to Stabilize the Situation in the Markets of Government Debt Obligations of the Russian Federation"(Collected Legislation of the Russian Federation, 1998, No. 32, Art.3873), as well as interest income generated during the holding of bonds of the external bonded loan in 1998 (for the primary owners of bonds received as a result of the novation of government securities), taxable at the tax rate 15 percent.
Line 010 with the code "2" for the "Type of income" variable shall reflect, 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 the 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 the code "3" for the variable "Type of income", the interest income taxed at the income tax rate of 0 percent according to Article 284 of the Code on securities issued before January 20, 1997 inclusive, as well as on OVGVZ bonds issued in 1999, issued during the implementation of the series III OVGVZ bonds.
On line 010 with codes "4" and "5" for the "Type of income" variable, 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).
On line 010 with the code "6" for the "Type of income" variable, the total amount of income in the form of dividends is reflected if the buyer for the first part of the REPO is the Central Bank of the Russian Federation or the management company of a mutual investment fund acting in the interests of this fund.
On line 010 with the code "7" for the "Type of income" variable, the tax base is reflected, determined according to Article 284.2 of the Code on income from transactions on the sale or other disposal (including redemption) of shares in Russian organizations (participation interests in the authorized capital of Russian organizations), provided that on the date of sale or other disposal (including redemption) of such shares (participation interests in the authorized capital of organizations) they continuously belong to the taxpayer on the basis of ownership or other property rights 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 as of the closing date of the short position (including the amounts of interest (coupon) income that were paid by the issuer between the opening date and the closing date of the short position) ) and the amount of accumulated interest (coupon) income as of the date of opening a short position. Accrual is carried out on the date of closing a short position or on the last day of the reporting (tax) period in accordance with paragraph 9 of Article 282 of the Code.
On line 030, the tax rate corresponding to the type of income is indicated.
On line 050 with the code "4" for the variable "Type of income" shall be reflected the amount of income tax paid outside the Russian Federation and included in the payment of income tax in accordance with the procedure established,

Appendix N 2

Approved

by order of the Federal Tax Service of Russia

dated 19.10.2016 N ММВ-7-3 / [email protected]

ORDER

FILLING IN A TAX DECLARATION ON TAX

FOR THE PROFIT OF ORGANIZATIONS

• I. Composition of the tax return on corporate income tax for the reporting and tax periods
• II. General requirements for the procedure for filling out and submitting the Declaration
• III. The procedure for filling out the Cover Page (Sheet 01) of the Declaration
• IV. The procedure for filling out Section 1 "The amount of tax payable to the budget, according to the data of the taxpayer (tax agent)" of the Declaration
• V. Procedure for completing Sheet 02 "Tax Calculation" of the Declaration
• Vi. The procedure for filling out Appendix No. 1 to Sheet 02 "Income from sales and non-operating income" of the Declaration
• Vii. The procedure for filling out Appendix No. 2 to Sheet 02 "Expenses associated with production and sale, non-operating expenses and losses equated to non-operating expenses" Declaration
• VIII. The procedure for filling out Appendix No. 3 to Sheet 02 "Calculation of the amount of expenses for operations, the financial results of which are taken into account when taxing profits, taking into account the provisions of Articles 268, 275.1, 276, 279, 323 of the Tax Code of the Russian Federation (except for those reflected in Sheet 05)" Declaration
• IX. The procedure for filling out Appendix No. 4 to Sheet 02 "Calculation of the amount of loss or part of the loss reducing the tax base" of the Declaration
• X. The procedure for filling out Appendices No. 5 "Calculation of the distribution of advance payments and tax on profit of organizations to the budget of a constituent entity of the Russian Federation by an organization with separate subdivisions", No. 6 "Calculation of advance payments and tax to the budget of a constituent entity of the Russian Federation for a consolidated group of taxpayers", No. 6a "Calculation of advance payments and tax to the budget of a constituent entity of the Russian Federation for a member of a consolidated group of taxpayers without its separate subdivisions and (or) for its separate subdivisions" and No. group "to Sheet 02 of the Declaration by taxpayers with separate subdivisions
• 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 of the Russian Federation" of the Declaration
• XIII. The procedure for filling out Sheet 05 "Calculation of the tax base for the profit tax of organizations for operations, the financial results of which are accounted for in a special order (except for those reflected in Appendix No. 3 to Sheet 02)" Declaration
• XIV. The procedure for filling out Sheet 06 "Income, expenses and tax base received by a non-state pension fund from the placement of pension reserves" Declaration
• XV. The procedure for filling out Sheet 07 "Report on the intended use of property (including funds), works, services received as part of charitable activities, targeted receipts, targeted financing" Declaration
• XV-I. The procedure for filling out Sheet 08 "Income and expenses of a taxpayer who has carried out an independent (symmetric, reverse) adjustment" of the Declaration
• XVI. The procedure for filling out Sheet 09 "Calculation of corporate income tax from income in the form of profits of a controlled foreign company" Declaration
• XVII. The procedure for filling out Appendix No. 1 to the Declaration "Income not taken into account when determining the tax base; expenses taken into account for tax purposes by certain categories of taxpayers"