EXPERTS OF THE LEGAL CONSULTING SERVICE GARANT ANSWER
Journal: AUDITOR
Volume 10 № 12
, 2024
Rubrics: QUESTION - ANSWER
Authors:
1.
Legal Consulting Service GARANT
2.
Legal Consulting Service GARANT
3.
Legal Consulting Service GARANT
4.
Legal Consulting Service GARANT
Type:
Article
Pages:
from 55
to 58
Status:
Published
Received:
26.11.2024
Accepted:
04.12.2024
Published:
24.01.2025
Subject area:
UDC 336.2
Language:
Russian
Keywords:
Personal income tax, tax
Abstract (English):
The organisation pays dividends to an individual shareholder. The amount of dividends is 12 million rubles. Personal income tax is calculated at rates of 13% (from 5 million rubles - 650 thousand rubles) and 15% (from 7 million rubles - 1050 thousand rubles) (in the amount of excess over the base of 5 million rubles). At the same time, dividends in the amount of 2.3 million rubles were distributed in favour of the organisation in the tax/reporting period, from which income tax in the amount of 13% - 299 thousand rubles was withheld (the share of participation in the organisation is less than 50%).
The organisation pays dividends to an individual shareholder. The amount of dividends is 12 million rubles. Personal income tax is calculated at rates of 13% (from 5 million rubles - 650 thousand rubles) and 15% (from 7 million rubles - 1050 thousand rubles) (in the amount of excess over the base of 5 million rubles). At the same time, dividends in the amount of 2.3 million rubles were distributed in favour of the organisation in the tax/reporting period, from which income tax in the amount of 13% - 299 thousand rubles was withheld (the share of participation in the organisation is less than 50%).
Keywords:
Personal income tax, tax
Personal income tax, tax
