... between the Russian Federation and the non-resident's state). The withheld tax is remitted by the company to the budget. How to Report Payments After paying dividends, the company must report to the tax authorities about this income and the withheld tax. Dividends paid to individuals are reflected in calculations using the form 6-NDFL (report on PIT) for the period in which the payment was made. The amounts of the paid income and the withheld taxes are specified there. Please note: in the report on insurance ...

... sale may be exempt from taxation, provided the purchase value of assets does not exceed 3 million rubles per year. Deferral of taxation on dividends. Some companies offer shareholders the option to reinvest dividends into new shares. In this case, the tax on dividends may be deferred until the shares are sold. 3. Tax Incentives for IT Companies and Innovative Projects Companies engaged in information technology and innovative projects can take advantage of special tax incentives: Reduced corporate income ...

... one-off items are largely paper-based: they reflect current revaluation and accounting rules rather than the movement of real money. Nevertheless, they impact reported net loss or profit and the amount of retained earnings, which depend on potential dividends. Profit Tax and Deferred Taxes: Impact on Net Result A significant role in Gazprom's final result was played by the profit tax—more precisely, its absence. For January–June 2025, the company reflected a positive balance of profit tax of +21 billion rubles....

... profit distribution to all investors, ensuring income for stakeholders. Change of ownership. When a stake in a company is sold, funds from credit organizations are often attracted, resulting in mandatory payments that coincide with increased profits and dividend payouts. Potential investors should also be aware that majority shareholders, holding over 50% for more than a year, are exempt from tax payments. This relief has been introduced to enhance the attractiveness of investing in domestic companies. How to Choose the Right Company for Investment Identifying firms capable of providing high dividends can be based on several criteria: The ...

... year, the bank accrued around 257.5 billion rubles in profit tax – a quarter more than a year earlier. The effective tax rate has risen, partly due to legislative changes and one-off levies on profitable companies. Consequently, the increase in the tax burden has been one of the factors restraining net profit growth during the reporting period. Assessment of Dividend Payment Potential Sber's high profitability translates into benefits for shareholders through substantial dividends . The bank adheres to a generous dividend policy – in recent years, approximately 50% of its IFRS net profit has been directed ...