Changes in the procedure for payment of dividends

The author examines the changes caused by the coronavirus pandemic and the use of digital technologies in the procedures for holding annual and extraordinary meetings of shareholders, taxation of dividends and filing a corporate income tax return if only individuals are shareholders (participants). Analyzes the features of the payment of interim dividends, regardless of the financial result of the company’s activities for the year, the disproportionate distribution of dividends between shareholders (participants). He comes to the conclusion that disproportionate payment of dividends is allowed from the point of view of civil law, must be provided for by the charter of the company, carried out at the expense of profit and recognized for tax purposes as income of shareholders.