Format of Minutes of the Shareholders' Meeting Dividends Before and After 2014

This format of minutes of a meeting is designed to facilitate the drafting and documentation of decisions related to the distribution of dividends in companies, both for periods before 2014 and after that date. It includes specific sections to record the approval of dividends, the details of their distribution and the tax implications corresponding to each period.

Characteristics:

• Adaptable: Covers the requirements for dividends distributed before and after 2014.
• Complete: Includes fields for meeting date, attendees, agreements made, and financial details.
• Easy to use: Clear and structured format for easy filling out and filing.
• Regulatory Compliance: Ensures compliance with tax and corporate regulations applicable to each period.

Tax Aspects:

• Before 2014: No 10% ISR withholding was required on distributed dividends.
• After 2014: The obligation to withhold 10% of ISR on dividends distributed to individuals is established.

This format will help you ensure that the minutes of the meeting are properly documented and comply with the legal and tax obligations corresponding to each period.