{"id":1850,"date":"2024-08-29T04:40:12","date_gmt":"2024-08-28T19:40:12","guid":{"rendered":"https:\/\/www.offshore-management.com.ph\/blog\/?p=1850"},"modified":"2025-06-03T22:12:16","modified_gmt":"2025-06-03T13:12:16","slug":"tax_assessment","status":"publish","type":"post","link":"https:\/\/www.offshore-management.com.ph\/blog\/tax_assessment\/","title":{"rendered":"\u7a0e\u52d9\u8abf\u67fb\u5bfe\u7b56\u30e1\u30e2"},"content":{"rendered":"
    \n
  1. FWT
    \nRR 2-98 SEC 2.57.1(i)\u3053\u308c\u304c\u57fa\u672c
    \nRMC 5\uff0d2024 (2024\/1\/10)\u3000ACE\u306e\u5224\u4f8b\u3092\u5229\u7528\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u305f\u5834\u6240\u3067\u306f\u306a\u304f\u3001\u3069\u3053\u304b\u3089\u5bcc\u304c\u6d41\u5165\u3057\u305f\u304b\u3001\u3068\u3044\u3046\u3088\u3046\u306a\u89e3\u91c8\u306b\u62e1\u5927\u3002\u66d6\u6627\u306a\u8868\u73fe
    \nACE\u306e\u4f8b\u306f\u885b\u661f\u901a\u4fe1\u4f1a\u793e\u3067\u3042\u308b\u3002\u30d5\u30a3\u30ea\u30d4\u30f3\u653f\u5e9c\u306e\u8a31\u8a8d\u53ef\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u53d7\u4fe1\u88c5\u7f6e\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306b\u5b58\u5728\u3057\u3066\u3044\u305f\u3068\u601d\u308f\u308c\u3001\u4e00\u822c\u7684\u306aPE\u3092\u3082\u305f\u306a\u3044IT\u30b5\u30fc\u30d3\u30b9\u306b\u307e\u3067\u3053\u308c\u3092\u9069\u7528\u3059\u308b\u306e\u306f\u7121\u7406\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u8a72\u5f53\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u4f8b\u304c\u5217\u8a18\u3055\u308c\u3066\u3044\u308b\u3002
    \nRMC 38-2024 (2024-3\/15)\u3000Q&A\u306b\u3088\u308a\u88dc\u8db3\u8aac\u660e\u3092\u884c\u3063\u305f<\/li>\n
  2. Final VAT
    \nRR 3-2025 (2025\/1\/16+15days) \u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u30b5\u30fc\u30d3\u30b9\u306b\u304a\u3051\u308bFinal VAT\u304c\u660e\u78ba\u5316\u3055\u308c\u305f\u3002\u3053\u308c\u4ee5\u964d\u306f\u3001\u6d77\u5916\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u652f\u6255\u3044\u3078\u306eVAT\u306f\u4e0d\u53ef\u907f\u3002<\/strong>\u305d\u308c\u307e\u3067\u306e\u4e00\u822c\u7684\u306aVAT\u898f\u5b9a\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u304c\u884c\u308f\u308c\u305f\u5834\u6240\u304c\u6839\u62e0\u3067\u3042\u3063\u305f\u3002
    \nRR 16-2005 (55\u30da\u30fc\u30b8\u3042\u308b\u3046\u3061\u306e 43\u30da\u30fc\u30b8\u76ee\u3002\uff09Rendered in the Philippines\u3067\u3042\u308c\u3070Final VAT
    \nRR 2-98 SEC 4.114 (\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u652f\u6255\u3044\u306b\u306f\u8a00\u53ca\u304c\u306a\u3044\uff09<\/li>\n
  3. \u6d77\u5916\u58f2\u4e0a\u306fZero rated VAT
    \n\u975e\u5c45\u4f4f\u6cd5\u4eba\u3078\u306e\u30b5\u30fc\u30d3\u30b9\u306e\u8f38\u51fa\u306f\uff14\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070VAT zero rated\u3000\u2460\u975e\u5c45\u4f4f\u2461\u5916\u8ca8\u5efa\u3066\u2462\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u3044\u306a\u304b\u3063\u305f\u2463BSP\u898f\u5b9a\u306b\u3088\u308b\u9001\u91d1
    \nRR 14-2005\u2794RR 16-2005\u2794RR13-2018\u306eSEC.4.108-5 Zero rated Sales of Services(b)(2)\u304c\u57fa\u672c\u3002\u7279\u306b\u5909\u66f4\u306f\u306a\u3044
    \nRR9-2021\u3067\u756a\u53f7\u304cSEC.4.108-5 (b)(1)\u3078\u3068\u5909\u66f4\u3002\u5185\u5bb9\u306f\u540c\u3058\u3002\u8f38\u51fa\u4f01\u696d\u3084PEZA\u3078\u306e\u9593\u63a5\u8f38\u51fa\u306fVAT\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u3067\u6ce8\u610fCIR\u304c\u5fc5\u9808\u3068\u3044\u3046\u3053\u3068\u3092\u660e\u8a18\u3057\u305f\u30e1\u30e2\u30e9\u30f3\u30c0\u30e0\u306f\u5b58\u5728\u3057\u306a\u3044\u3002
    \nBIR\u304c\u5f15\u7528\u3059\u308b\u306e\u304cChevron HD\u306e\u5224\u4f8b G.R.215159\u3001Intel Technology\u306e\u5224\u4f8bG.R.166732
    \n\u305f\u3060\u3057
    \n\u2460CIR\u304c\u6700\u826f\u306e\u8a3c\u6191\u3067\u3042\u308b\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\u3060\u3051\u3067\u3042\u3063\u3066\u3001\u5fc5\u9808\u3067\u3042\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044
    \n\u2461\u3044\u305a\u308c\u306e\u5224\u4f8b\u3082Input VAT\u306e\u9084\u4ed8\u306b\u5bfe\u3059\u308b\u4e89\u3044\u3067\u3042\u308b\u3002
    \nChevron\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5606\u9858\u4eba\u306fCIR\u3092\u793a\u305b\u306a\u304b\u3063\u305f\u305f\u3081\u9084\u4ed8\u3092\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u3002\u3057\u304b\u3057Zero Rated Sales\u305d\u306e\u3082\u306e\u306b\u3064\u3044\u3066BIR\u306f\u7591\u554f\u3092\u5448\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001CIR\u306e\u6b20\u5982\u304c\u3059\u306a\u308f\u3061Zero Rated Sales\u306e\u5426\u5b9a\u3092\u610f\u5473\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u3001\u3053\u306e\u5224\u4f8b\u306f\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n

    —
    \nRR 14-2005
    \nRR 16-2005
    \nRR13-2018
    \nRR 26-2018
    \nRR 09-2021 \u4eca\u307e\u3067VAT0%\u3060\u3063\u305f\u9593\u63a5\u8f38\u51fa\u306bVAT12%\uff08\u8f38\u51fa\u696d\u8005\u306b\u5bfe\u3059\u308b\u539f\u6750\u6599\u3001\u68b1\u5305\u6750\u306e\u8ca9\u58f2\u3001\u52a0\u5de5\u88fd\u9020\u518d\u68b1\u5305\u306a\u3069\u306e\u30b5\u30fc\u30d3\u30b9\uff09\u3092\u5510\u7a81\u306b\u767a\u8868
    \nRR 15-2021 \u524d\u8ff0\u306eRR09-2021\u304c\u6df7\u4e71\u3092\u62db\u3044\u305f\u305f\u3081\u5ef6\u671f
    \nRR 21-2021 \u518d\u5ea6\u660e\u78ba\u5316
    \nRR 3-2023 \u88dc\u8db3\u8aac\u660e “\u76f4\u63a5\u304b\u3064\u6392\u4ed6\u7684\u306b\u4f7f\u7528\u3055\u308c\u308b”\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u4f8b\u306e\u4f8b\u793a
    \nRMC 120-2021
    \nRMC 24-2022 Q&A\u5f62\u5f0f\u306b\u3066\u88dc\u8db3\u8aac\u660e
    \nRMC 49-2022 Q&A\u5f62\u5f0f\u306b\u3066\u88dc\u8db3\u8aac\u660e
    \nRMC 80-2023 Q&A\u5f62\u5f0f\u306b\u3066\u88dc\u8db3\u8aac\u660e
    \nRR 10-2025<\/li>\n

  4. Surcharge\n
      \n
    1. Surcharge 25%\u306e\u57fa\u6e96
      \nSEC 248(A)\u304c\u57fa\u672c
      \nRMC 46-1999 \u7a0e\u52d9\u8abf\u67fb\u5f8c\u9045\u5ef6\u306a\u304f\u652f\u6255\u3044\u3092\u6e08\u307e\u305b\u308c\u307025%\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002Senario 4, illustration No.1 and 2
      \nRMC 21-2018 Memorandum 16-2018\u306e\u518d\u5468\u77e5\u3002\u4fee\u6b63\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u306f\u8ffd\u52a0\u5206\u306e25\uff05\u304c\u52a0\u7b97\u3002
      \nRMC 54-2018 \u4fee\u6b63\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u306f\u8ffd\u52a0\u5206\u306e25\uff05\u304c\u52a0\u7b97\u2794\u5f8c\u306b\u5426\u5b9a
      \nRMC 43-2022:RMC 46-1999\u3068RMC 54-2018\u306e\u77db\u76fe\u89e3\u6d88\u3002\u7a0e\u52d9\u8abf\u67fb\u5f8c\u9045\u5ef6\u306a\u304f\u652f\u6255\u3044\u3092\u6e08\u307e\u305b\u308c\u307025%\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002\u4f46\u3057\u5143\u306e\u7533\u544a\u66f8\u304c\u671f\u9650\u5185\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u3053\u3068
      \nRMC 9-2024 eFPS\u306b\u304a\u3044\u3066\u3082\u4fee\u6b63\u7533\u544a\u306b\u304a\u3044\u306625%Surcharge\u306f\u8ab2\u3055\u308c\u306a\u3044\u3002\u4f46\u3057\u5143\u306e\u7533\u544a\u66f8\u304c\u671f\u9650\u5185\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3002
      \n—<\/li>\n
    2. Surcharge 50%\u306e\u57fa\u6e96
      \nSEC 248(B)\u304c\u57fa\u672c \u60aa\u8cea\u3067\u306a\u3051\u308c\u307050%\u306f\u9069\u7528\u3055\u308c\u306a\u3044<\/li>\n<\/ol>\n<\/li>\n
    3. Compromise
      \nRMO 7-2015 Annex-A<\/li>\n
    4. \u6e90\u6cc9\u5fd8\u308c\u306e\u640d\u91d1\u5316
      \nRR 2-98 SEC.2.58.5. Requirements for Deductibility \u3053\u308c\u304c\u57fa\u672c
      \nRR 14-2002 SEC.2.58.5. Requirements for Deductibility \u5909\u66f4\u306a\u3057
      \nRR 12-2013 \u6e90\u6cc9\u5fd8\u308c\u306f\u640d\u91d1\u4e0d\u53ef\u2794RR 6-2018\u306b\u3088\u3063\u3066\u7121\u52b9\u5316
      \nRR 6-2018 SEC.2.58.5. Requirements for Deductibility \u7121\u52b9\u5316\u3092\u7121\u52b9\u306b\u3057\u3001\u3082\u3068\u306b\u623b\u308b<\/li>\n
    5. Association Dues\u306f\u6e90\u6cc9\u7a0e\u306e\u5bfe\u8c61\u5916
      \nRMC 65-2012, G.R.215801<\/li>\n
    6. RR14-2008 10,000\u30da\u30bd\u4ee5\u4e0b\u3067\u7a81\u767a\u7684\u306a\u53d6\u5f15\uff08\u5e74\u306b6\u56de\u306b\u9054\u3057\u306a\u3044\uff09\u306fTWA\u3067\u3042\u3063\u3066\u3082\u7269\u54c1\uff11\uff05\u3001\u30b5\u30fc\u30d3\u30b92%\u306e\u6e90\u6cc9\u7a0e\u5bfe\u8c61\u5916
      \n\u30bf\u30af\u30b7\u30fc\u306a\u3069\u4ea4\u901a\u8cbb\u306f\u3053\u308c\u3067\u4e3b\u5f35<\/li>\n
    7. \u652f\u6255\u5229\u606f\u306e\u640d\u91d1\u7b97\u5165\u3000RMC 19-2024
      \n\u89aa\u5b50\u9593\u306f\u640d\u91d1\u7b97\u5165\u4e0d\u53ef
      \n\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u3067\u3082\u3001\u3010\u3000\u652f\u6255\u5229\u606f – (\u6700\u7d42\u8ab2\u7a0e\u524d\u306e\u53d7\u53d6\u5229\u606f x 20%)\u3000\u3011\u304c\u63a7\u9664\u306e\u4e0a\u9650<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"FWT RR 2-98 SEC 2.57.1(i)\u3053\u308c\u304c\u57fa\u672c RMC 5\uff0d2024 (2024\/1\/10)\u3000ACE\u306e\u5224\u4f8b\u3092\u5229\u7528\u3057\u3001\u30b5\u30fc\u30d3\u30b9\u304c\u63d0\u4f9b\u3055\u308c\u305f\u5834\u6240\u3067\u306f\u306a\u304f\u3001\u3069\u3053\u304b\u3089\u5bcc\u304c\u6d41\u5165\u3057\u305f\u304b\u3001\u3068\u3044\u3046\u3088\u3046\u306a\u89e3\u91c8\u306b\u62e1\u5927\u3002\u66d6\u6627\u306a\u8868 […]","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1850","post","type-post","status-publish","format-standard","hentry","category-bir"],"_links":{"self":[{"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/posts\/1850","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/comments?post=1850"}],"version-history":[{"count":13,"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/posts\/1850\/revisions"}],"predecessor-version":[{"id":2000,"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/posts\/1850\/revisions\/2000"}],"wp:attachment":[{"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/media?parent=1850"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/categories?post=1850"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog\/wp-json\/wp\/v2\/tags?post=1850"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}