{"id":1314,"date":"2025-10-31T00:04:14","date_gmt":"2025-10-30T15:04:14","guid":{"rendered":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1314"},"modified":"2025-12-18T06:34:14","modified_gmt":"2025-12-17T21:34:14","slug":"2025-10-31-%e9%9d%9e%e5%b1%85%e4%bd%8f%e3%83%87%e3%82%b8%e3%82%bf%e3%83%ab%e3%82%b5%e3%83%bc%e3%83%93%e3%82%b9%e6%8f%90%e4%be%9b%e8%80%85%ef%bc%88dsp%ef%bc%89%e3%81%b8%e3%81%ae%e6%94%af%e6%89%95","status":"publish","type":"post","link":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1314","title":{"rendered":"\u975e\u5c45\u4f4f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\uff08DSP\uff09\u3078\u306e\u652f\u6255\u3044\u3068VAT\u306e\u6271\u3044\u306b\u3064\u3044\u3066"},"content":{"rendered":"\r\n

2025\u5e743\u6708\u306b\u516c\u5e03\u3055\u308c\u305f Revenue Regulations (RR) No. 3-2025<\/strong> \u306b\u3088\u308a\u3001
\u6d77\u5916\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\uff08Digital Service Provider, DSP\uff09\u306b\u5bfe\u3059\u308b
\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306eVAT\uff08\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff09\u306e\u53d6\u6271\u3044\u304c\u5927\u304d\u304f\u6574\u7406\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\r\n\r\n\r\n\r\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u8005\u304c\u3001\u6d77\u5916\u306e\u30b5\u30fc\u30d3\u30b9\uff08SaaS\u7b49\uff09\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u3001
\u3069\u3061\u3089\u304cVAT\u3092\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u306e\u304b<\/strong> \u3092\u3001A\u793e\u306e\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

1. RR 3-2025 Sec. 6(B)(1) \u306e\u5bfe\u8c61\u7bc4\u56f2<\/h3>\r\n\r\n\r\n\r\n

RR No. 3-2025 \u306e Section 6(B)(1) \u306f\u3001
\u300c\u975e\u5c45\u4f4f\u306eVAT\u767b\u9332\u6e08\u307fDSP\u3068\u306eB2B\u53d6\u5f15\u300d<\/strong> \u306b\u95a2\u3059\u308b\u898f\u5b9a\u3067\u3059\u3002
\u3064\u307e\u308a\u3001\u3059\u3067\u306bBIR\uff08\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u7a0e\u5c40\uff09\u306bVAT\u767b\u9332\u3057\u3066\u3044\u308b\u6d77\u5916\u4e8b\u696d\u8005\u304c
\u30d5\u30a3\u30ea\u30d4\u30f3\u4f01\u696d\u306b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306e\u30eb\u30fc\u30eb\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

2. A\u793e\u304c\u307e\u3060VAT\u767b\u9332\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\r\n\r\n\r\n\r\n

A\u793e\u304c\u73fe\u6642\u70b9\u3067BIR\u306bVAT\u767b\u9332\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001
VAT\u3092\u8ab2\u3059\u6a29\u5229\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n

\u3057\u305f\u304c\u3063\u3066\u3001A\u793e\u304c\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\uff08\u305f\u3068\u3048\u3070 JPY10,000\uff09\u306f\u3001
VAT\u3092\u542b\u307e\u306a\u3044\u91d1\u984d\uff08exclusive of VAT\uff09<\/strong> \u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u3053\u306e\u8acb\u6c42\u66f8\u3092\u898b\u3066\u3001\u9867\u5ba2\u304c\u300c10,000\u5186\u306e\u4e2d\u306bVAT\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u300d\u3068\u89e3\u91c8\u3057\u3066
1,071\u5186\u3092\u6e90\u6cc9\u3057\u3066\u5dee\u3057\u5f15\u304f\u306e\u306f\u8aa4\u308a\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

\u6b63\u3057\u3044\u51e6\u7406\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\uff1a<\/p>\r\n\r\n\r\n\r\n

    \r\n
  • \u9867\u5ba2\u306f\u3001A\u793e\u306b JPY10,000 \u5168\u984d\u3092\u652f\u6255\u3046<\/strong><\/li>\r\n\r\n\r\n\r\n
  • \u9867\u5ba2\u81ea\u8eab\u304c JPY1,200\uff08\u76f8\u5f53\uff09\u3092 Form 1600-VT<\/strong> \u3067BIR\u306b\u7d0d\u4ed8\u3059\u308b<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

    \u3053\u308c\u306f\u300cReverse Charge VAT\uff08\u8f38\u5165\u30b5\u30fc\u30d3\u30b9\u8ab2\u7a0e\uff09<\/strong>\u300d\u306e\u4ed5\u7d44\u307f\u3067\u3001
    VAT\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u8cfc\u5165\u8005\u5074\u306b\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n

    3. A\u793e\u304cVAT\u767b\u9332\u3057\u305f\u5f8c\u306e\u53d6\u6271\u3044<\/h3>\r\n\r\n\r\n\r\n

    A\u793e\u304cBIR\u306bVAT\u767b\u9332\u3092\u6e08\u307e\u305b\u305f\u5834\u5408\u3001
    A\u793e\u306f\u300cVAT\u767b\u9332\u6e08\u307f\u975e\u5c45\u4f4fDSP\u300d\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306b\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

    \r\n

    JPY10,000 + VAT (12%) = JPY11,200<\/strong><\/p>\r\n<\/blockquote>\r\n\r\n\r\n\r\n

    \u3053\u306e\u5834\u5408\u3001VAT\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306fA\u793e\u306b\u3042\u308a\u307e\u3059\u3002<\/strong>
    A\u793e\u306f\u56db\u534a\u671f\u3054\u3068\u306bBIR\u306e VDS\u30dd\u30fc\u30bf\u30eb<\/strong> \u304b\u3089\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

    \u9867\u5ba2\u306f JPY11,200 \u3092\u6e80\u984d\u652f\u6255\u3044<\/strong>\u3001
    A\u793e\u306f\u305d\u306e\u3046\u3061\u306e12%\u3092BIR\u306b\u7d0d\u7a0e\u3057\u307e\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

    4. \u9867\u5ba2\u304c\u300cVAT\u5206\u3092\u6e90\u6cc9\u3057\u3066\u7d0d\u4ed8\u3057\u305f\u3044\u300d\u3068\u4e3b\u5f35\u3059\u308b\u5834\u5408\uff08\u9280\u884c\u632f\u8fbc\uff09<\/h3>\r\n\r\n\r\n\r\n

    \u5b9f\u52d9\u4e0a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6c7a\u6e08\u304c\u4e00\u822c\u7684\u306a\u6d77\u5916DSP\u3068\u7570\u306a\u308a\u3001
    A\u793e\u306e\u53d6\u5f15\u306f\u9280\u884c\u632f\u8fbc\u3067\u3059\u3002
    \u3057\u305f\u304c\u3063\u3066\u3001\u9867\u5ba2\u304c\u300c\u81ea\u5206\u3067VAT\u3092\u6e90\u6cc9\u3057\u3066\u7d0d\u4ed8\u3057\u305f\u3044\u300d\u3068\u4e3b\u5f35\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

    \u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001A\u793e\u306f\u6b21\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u307e\u3059\uff1a<\/p>\r\n\r\n\r\n\r\n

      \r\n
    1. \u9867\u5ba2\u304cVAT\u76f8\u5f53\u5206\u3092\u5dee\u3057\u5f15\u3044\u3066\u652f\u6255\u3044\u3092\u3057\u3066\u3082\u3001A\u793e\u306f\u305d\u306e\u307e\u307e\u53d7\u9818\u3059\u308b\u3002<\/li>\r\n\r\n\r\n\r\n
    2. \u9867\u5ba2\u304b\u3089 Form 1600-VT\u306e\u7d0d\u7a0e\u8a3c\u6191\uff08filed copy\u307e\u305f\u306fpayment confirmation\uff09<\/strong> \u3092\u53d7\u3051\u53d6\u308b\u3002<\/li>\r\n\r\n\r\n\r\n
    3. \u540c\u984d\u306eVAT\u306b\u3064\u3044\u3066\u3001A\u793e\u306f \u81ea\u793e\u3067\u518d\u5ea6\u7d0d\u4ed8\u3057\u306a\u3044\uff08\u4e8c\u91cd\u7d0d\u7a0e\u3092\u9632\u6b62\uff09<\/strong>\u3002<\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n

      \u3053\u306e\u3088\u3046\u306b\u3001\u9867\u5ba2\u304c\u6e90\u6cc9\u7d0d\u4ed8\u3057\u305f\u5206\u306fA\u793e\u5074\u3067\u7d0d\u7a0e\u6e08\u307f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n

      5. \u5b9f\u52d9\u6574\u7406\uff08\u307e\u3068\u3081\uff09<\/h3>\r\n\r\n\r\n\r\n
      \r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n
      \u72b6\u6cc1<\/th>\r\nVAT\u306e\u7d0d\u7a0e\u8005<\/th>\r\nA\u793e\u306e\u8acb\u6c42\u66f8<\/th>\r\n\u9867\u5ba2\u306e\u51e6\u7406<\/th>\r\n<\/tr>\r\n<\/thead>\r\n
      VAT\u672a\u767b\u9332<\/td>\r\n\u9867\u5ba2\uff08Reverse Charge\uff09<\/td>\r\nJPY10,000\uff08VAT\u306a\u3057\uff09<\/td>\r\nForm1600-VT\u30671,200\u7d0d\u4ed8<\/td>\r\n<\/tr>\r\n
      VAT\u767b\u9332\u6e08\uff08\u901a\u5e38\uff09<\/td>\r\nA\u793e\uff08Direct Charge\uff09<\/td>\r\nJPY10,000 + VAT1,200<\/td>\r\nJPY11,200\u5168\u984d\u652f\u6255\u3044<\/td>\r\n<\/tr>\r\n
      VAT\u767b\u9332\u6e08\uff08\u9867\u5ba2\u304c\u6e90\u6cc9\u4e3b\u5f35\uff09<\/td>\r\n\u9867\u5ba2<\/td>\r\nJPY10,000 + VAT1,200\uff08\u8868\u793a\uff09<\/td>\r\n10,000\u652f\u6255\u3044\uff0bVAT1,200\u7d0d\u4ed8\uff0b\u8a3c\u6191\u63d0\u51fa<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n

      6. \u7d4c\u7406\u5b9f\u52d9\u306e\u89b3\u70b9\u304b\u3089<\/h3>\r\n\r\n\r\n\r\n

      \u9867\u5ba2\u3054\u3068\u306bVAT\u51e6\u7406\u304c\u7570\u306a\u308b\u3068\u3001\u7d4c\u7406\u304c\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002
      \u3057\u305f\u304c\u3063\u3066\u3001A\u793e\u3068\u3057\u3066\u306f\u57fa\u672c\u65b9\u91dd\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306b\u3059\u308b\u306e\u304c\u6700\u3082\u30b7\u30f3\u30d7\u30eb\u3067\u3059\u3002<\/p>\r\n\r\n\r\n\r\n

      \r\n

      \u300cVAT\u767b\u9332\u5f8c\u306f\u3001\u8acb\u6c42\u66f8\u306b12%VAT\u3092\u52a0\u7b97\u3057\u3001A\u793e\u304cBIR\u3078\u7d0d\u7a0e\u3059\u308b\u300d
      \uff08\u305f\u3060\u3057\u3001\u9867\u5ba2\u304c\u6e90\u6cc9\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u8a3c\u6191\u3092\u53d7\u9818\u3057\u3001\u91cd\u8907\u7d0d\u7a0e\u3092\u56de\u907f\uff09<\/p>\r\n<\/blockquote>\r\n\r\n\r\n\r\n

      7. \u307e\u3068\u3081<\/h3>\r\n\r\n\r\n\r\n

      VAT\u672a\u767b\u9332\u6642\u306f \u9867\u5ba2\u304c\u7d0d\u7a0e\uff08Reverse Charge\uff09<\/strong><\/p>\r\n\r\n\r\n\r\n

        \r\n
      • VAT\u767b\u9332\u5f8c\u306f A\u793e\u304c\u7d0d\u7a0e\uff08Direct Charge\uff09<\/strong><\/li>\r\n\r\n\r\n\r\n
      • \u9867\u5ba2\u304c\u6e90\u6cc9\u3057\u305f\u5834\u5408\u306f \u7d0d\u7a0e\u8a3c\u6191\u3092\u53d7\u9818\u3057\u3066\u4e8c\u91cd\u7d0d\u7a0e\u3092\u9632\u3050<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n

        RR 3-2025 \u306e\u6587\u8a00\u306f\u4e00\u898b\u308f\u304b\u308a\u306b\u304f\u3044\u3067\u3059\u304c\u3001
        \u73fe\u5834\u30ec\u30d9\u30eb\u3067\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n","protected":false},"excerpt":{"rendered":"2025\u5e743\u6708\u306b\u516c\u5e03\u3055\u308c\u305f Revenue Regulations (RR) No. 3-2025 \u306b\u3088\u308a\u3001\u6d77\u5916\u306e\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\uff08Digital Service Provider, DSP\uff09\u306b\u5bfe\u3059\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e […]","protected":false},"author":1,"featured_media":1590,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[108],"tags":[87,88,89],"class_list":["post-1314","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting","tag-vat","tag-dsp","tag-89"],"_links":{"self":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1314","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1314"}],"version-history":[{"count":2,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1314\/revisions"}],"predecessor-version":[{"id":1591,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1314\/revisions\/1591"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/media\/1590"}],"wp:attachment":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}