Dividends for 2010 are taxed at a rate of 5%

Dividends for 2010 paid by the company in 2011, in particular, individual, according to the Tax Code, are taxed at 5%, according to partner lawyer association Arzinger Paul Khodakovskii. "According to Section 170.5.3. Of the Tax Code, dividends accrued to an individual issuer of corporate rights - the resident legal person, is taxable at a rate of 5%. This rate will apply in the case of calculation and payment of dividends for 2010, undertaken in 2011 year ", - told the AP Khodakovskii. At the same time, the lawyer said that to confirm their position in each case, the taxpayer may apply to the authority of the State Tax Service of written tax advice. If, in his view, such consultation contradiction to relevant provisions of the Tax Code - appeal against her in court as a legal act of individual action. In addition, he drew attention to the fact that since 1 April 2011 will come into force with respect to changes in the payment of an advance payment of income tax of enterprises. Thus, according to § 153.3.5 of the Tax Code, issuers will be exempt from the advance payment for dividend payments to natural persons. As explained by P. Khodakovskii, now companies are required to pay such payment, the payment of dividends (including natural persons) in 25% of the amount of dividends without reduction of such amount. As reported, according to the Tax Code since 2011 dividend tax levied on natural persons has been reduced to 5% to 15%, while for non-residents the tax rate maintained at 15%. Tax Code came into force on 1 January 2011.