Updated for AccRes. This AccRes guide to “How should the payment of dividends be reflected in the tax return?” has been refreshed for the new knowledge base: the practical workflow is kept intact, with added context for AccRes clients and a reminder to check the service interface against the screenshots before following the steps.
The amount of dividends and income tax accrued on dividend payments are reflected in the TSD return for the month when the payment was made.
In the TSD, attachment 7 and form INF 1 are to be filled in.
If payment of dividends occurred in June, then dividends must be declared in the TSD for June.
The deadline for filing the TSD for June and paying taxes is 10.07 (if the 10th day falls on a Saturday, Sunday or holiday, the deadline is the first business day after the weekend or holiday).