{"id":1628,"date":"2025-12-27T09:46:43","date_gmt":"2025-12-27T00:46:43","guid":{"rendered":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1628"},"modified":"2025-12-27T09:51:46","modified_gmt":"2025-12-27T00:51:46","slug":"de-minimis-benefits%ef%bc%88%e5%b0%91%e9%a1%8d%e7%b5%a6%e4%bb%98%ef%bc%89%e3%81%ae%e9%9d%9e%e8%aa%b2%e7%a8%8e%e6%9e%a0%e3%82%92%e5%a4%a7%e5%b9%85%e3%81%ab%e5%bc%95%e3%81%8d%e4%b8%8a%e3%81%92","status":"publish","type":"post","link":"https:\/\/www.offshore-management.com.ph\/blog2\/?p=1628","title":{"rendered":"De Minimis Benefits\uff08\u5c11\u984d\u7d66\u4ed8\uff09\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u5927\u5e45\u306b\u5f15\u304d\u4e0a\u3052"},"content":{"rendered":"<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u5f53\u5c40\uff08BIR\uff09\u306f\u30012025\u5e74\u306b\u5165\u308a\u76f8\u6b21\u3044\u3067\u898f\u5247\u3092\u6539\u6b63\u3057\u3001<strong>De Minimis Benefits\uff08\u5c11\u984d\u7d66\u4ed8\uff09<\/strong>\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u5927\u5e45\u306b\u5f15\u304d\u4e0a\u3052\u307e\u3057\u305f\u3002<\/p>\n<p>\u7279\u306b\u6700\u65b0\u306e\u6539\u6b63\u3067\u3042\u308b<strong>RR No. 29-2025<\/strong>\u306b\u3088\u308a\u3001\u591a\u304f\u306e\u9805\u76ee\u306e\u4e0a\u9650\u984d\u304c\u30a2\u30c3\u30d7\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u30012025\u5e74\u4ee5\u524d\uff08\u65e7\u898f\u5b9a\uff09\u3068\u3001\u6700\u65b0\uff08RR 29-2025\uff09\u306e\u6bd4\u8f03\u8868\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h2 class=\"styled_h2\"><strong>De Minimis Benefits \u65b0\u65e7\u6bd4\u8f03\u8868\uff082025\u5e74\u6539\u6b63\u7248\uff09<\/strong><\/h2>\n<table data-path-to-node=\"4\">\n<thead>\n<tr>\n<td><strong>\u9805\u76ee<\/strong><\/td>\n<td><strong>\u65e7\u898f\u5b9a (\uff5e2024\u5e74)<\/strong><\/td>\n<td><strong>\u65b0\u898f\u5b9a (2025\u5e74\u6700\u65b0)<\/strong><\/td>\n<td><strong>\u6839\u62e0\u898f\u5b9a<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><span data-path-to-node=\"4,1,0,0\"><b data-path-to-node=\"4,1,0,0\" data-index-in-node=\"0\">\u672a\u4f7f\u7528\u6709\u7d66\u4f11\u6687\u306e\u73fe\u91d1\u5316<\/b> (\u6c11\u9593)<\/span><\/td>\n<td><span data-path-to-node=\"4,1,1,0\">\u5e74\u959310\u65e5\u5206\u307e\u3067<\/span><\/td>\n<td><span data-path-to-node=\"4,1,2,0\"><b data-path-to-node=\"4,1,2,0\" data-index-in-node=\"0\">\u5e74\u959312\u65e5\u5206\u307e\u3067<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,1,3,0\">RR 29-2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,2,0,0\"><b data-path-to-node=\"4,2,0,0\" data-index-in-node=\"0\">\u6276\u990a\u5bb6\u65cf\u3078\u306e\u533b\u7642\u73fe\u91d1\u88dc\u52a9<\/b><\/span><\/td>\n<td>\n<p data-path-to-node=\"4,2,1,0\">1,500\u30da\u30bd\/\u534a\u5e74<\/p>\n<p>&nbsp;<\/p>\n<p data-path-to-node=\"4,2,1,2\">(250\u30da\u30bd\/\u6708)<\/p>\n<\/td>\n<td>\n<p data-path-to-node=\"4,2,2,0\"><b data-path-to-node=\"4,2,2,0\" data-index-in-node=\"0\">2,000\u30da\u30bd\/\u534a\u5e74<\/b><\/p>\n<p>&nbsp;<\/p>\n<p data-path-to-node=\"4,2,2,2\">(\u7d04333\u30da\u30bd\/\u6708)<\/p>\n<\/td>\n<td><span data-path-to-node=\"4,2,3,0\">RR 29-2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,3,0,0\"><b data-path-to-node=\"4,3,0,0\" data-index-in-node=\"0\">\u304a\u7c73\u624b\u5f53 (Rice Subsidy)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,3,1,0\">2,000\u30da\u30bd\/\u6708<\/span><\/td>\n<td><span data-path-to-node=\"4,3,2,0\"><b data-path-to-node=\"4,3,2,0\" data-index-in-node=\"0\">2,500\u30da\u30bd\/\u6708<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,3,3,0\">RR 29-2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,4,0,0\"><b data-path-to-node=\"4,4,0,0\" data-index-in-node=\"0\">\u5236\u670d\u30fb\u8863\u985e\u624b\u5f53<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,4,1,0\">6,000\u30da\u30bd\/\u5e74<\/span><\/td>\n<td><span data-path-to-node=\"4,4,2,0\"><b data-path-to-node=\"4,4,2,0\" data-index-in-node=\"0\">8,000\u30da\u30bd\/\u5e74<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,4,3,0\">RR 29-2025*<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,5,0,0\"><b data-path-to-node=\"4,5,0,0\" data-index-in-node=\"0\">\u533b\u7642\u6276\u52a9 (\u5b9f\u7e3e\u7cbe\u7b97)<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,5,1,0\">10,000\u30da\u30bd\/\u5e74<\/span><\/td>\n<td><span data-path-to-node=\"4,5,2,0\"><b data-path-to-node=\"4,5,2,0\" data-index-in-node=\"0\">12,000\u30da\u30bd\/\u5e74<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,5,3,0\">RR 29-2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,6,0,0\"><b data-path-to-node=\"4,6,0,0\" data-index-in-node=\"0\">\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u624b\u5f53<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,6,1,0\">300\u30da\u30bd\/\u6708<\/span><\/td>\n<td><span data-path-to-node=\"4,6,2,0\"><b data-path-to-node=\"4,6,2,0\" data-index-in-node=\"0\">400\u30da\u30bd\/\u6708<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,6,3,0\">RR 29-2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,7,0,0\"><b data-path-to-node=\"4,7,0,0\" data-index-in-node=\"0\">\u6c38\u5e74\u52e4\u7d9a\u30fb\u5b89\u5168\u8868\u5f70<\/b><\/span><\/td>\n<td>\n<p data-path-to-node=\"4,7,1,0\">10,000\u30da\u30bd\/\u5e74<\/p>\n<p>&nbsp;<\/p>\n<p data-path-to-node=\"4,7,1,2\">(\u539f\u5247\u3001\u73fe\u7269\u652f\u7d66)<\/p>\n<\/td>\n<td>\n<p data-path-to-node=\"4,7,2,0\"><b data-path-to-node=\"4,7,2,0\" data-index-in-node=\"0\">12,000\u30da\u30bd\/\u5e74<\/b><\/p>\n<p>&nbsp;<\/p>\n<p data-path-to-node=\"4,7,2,2\">(<b data-path-to-node=\"4,7,2,2\" data-index-in-node=\"1\">\u73fe\u91d1\u30fb\u30ae\u30d5\u30c8\u5238\u3082\u53ef<\/b>)<\/p>\n<\/td>\n<td><span data-path-to-node=\"4,7,3,0\">RR 29-2025 \/ RR 4-2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,8,0,0\"><b data-path-to-node=\"4,8,0,0\" data-index-in-node=\"0\">\u30af\u30ea\u30b9\u30de\u30b9\u30fb\u8a18\u5ff5\u65e5\u30ae\u30d5\u30c8<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,8,1,0\">5,000\u30da\u30bd\/\u5e74<\/span><\/td>\n<td><span data-path-to-node=\"4,8,2,0\"><b data-path-to-node=\"4,8,2,0\" data-index-in-node=\"0\">6,000\u30da\u30bd\/\u5e74<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,8,3,0\">RR 29-2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,9,0,0\"><b data-path-to-node=\"4,9,0,0\" data-index-in-node=\"0\">\u6b8b\u696d\u30fb\u6df1\u591c\u52e4\u52d9\u306e\u98df\u4e8b\u624b\u5f53<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,9,1,0\">\u6700\u4f4e\u8cc3\u91d1\u306e25%<\/span><\/td>\n<td><span data-path-to-node=\"4,9,2,0\"><b data-path-to-node=\"4,9,2,0\" data-index-in-node=\"0\">\u6700\u4f4e\u8cc3\u91d1\u306e30%<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,9,3,0\">RR 29-2025<\/span><\/td>\n<\/tr>\n<tr>\n<td><span data-path-to-node=\"4,10,0,0\"><b data-path-to-node=\"4,10,0,0\" data-index-in-node=\"0\">CBA\/\u751f\u7523\u6027\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,10,1,0\">10,000\u30da\u30bd\/\u5e74<\/span><\/td>\n<td><span data-path-to-node=\"4,10,2,0\"><b data-path-to-node=\"4,10,2,0\" data-index-in-node=\"0\">12,000\u30da\u30bd\/\u5e74<\/b><\/span><\/td>\n<td><span data-path-to-node=\"4,10,3,0\">RR 29-2025<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*\u6ce8\uff1a\u5236\u670d\u624b\u5f53\u306f2025\u5e741\u6708\u306b\u4e00\u5ea67,000\u30da\u30bd\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u304c\u300112\u6708\u767a\u8868\u306eRR 29-2025\u3067\u3055\u3089\u306b<strong>8,000\u30da\u30bd<\/strong>\u3078\u5897\u984d\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h2 class=\"styled_h2\">\u4eca\u56de\u306e\u6539\u6b63\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8<\/h2>\n<ol class=\"q_styled_ol\">\n<li>\u30a4\u30f3\u30d5\u30ec\u5bfe\u5fdc\u306e\u5897\u984d<br \/>\n\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306e\u7269\u4fa1\u4e0a\u6607\u306b\u4f34\u3044\u3001\u304a\u7c73\u624b\u5f53\u3084\u8863\u985e\u624b\u5f53\u306a\u3069\u3001\u307b\u307c\u5168\u3066\u306e\u9805\u76ee\u306e\u4e0a\u9650\u304c\u7d0420%\u524d\u5f8c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/li>\n<li>\u8868\u5f70\u306b\u304a\u3051\u308b\u300c\u73fe\u91d1\u652f\u7d66\u300d\u306e\u89e3\u7981:<br \/>\n\u3053\u308c\u307e\u3067\u5f93\u696d\u54e1\u8868\u5f70\uff08Achievement Awards\uff09\u306f\u300c\u73fe\u7269\uff08\u6642\u8a08\u3084\u76fe\u306a\u3069\uff09\u300d\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u73fe\u91d1\u3084\u30ae\u30d5\u30c8\u5238\u3067\u306e\u652f\u7d66\u3082\u975e\u8ab2\u7a0e\u67a0\u5185\u3067\u3042\u308c\u3070\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\uff08RR 4-2025\u3088\u308a\uff09\u3002<\/li>\n<li>\u4e0a\u9650\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u53d6\u308a\u6271\u3044<br \/>\n\u4e0a\u8a18\u306e\u4e0a\u9650\u984d\u3092\u8d85\u3048\u305f\u5206\u306f\u3001\u81ea\u52d5\u7684\u306b\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u300cOther Benefits\uff08\u305d\u306e\u4ed6\u306e\u7279\u5178\uff09\u300d\u306e\u67a0\uff08\u5e74\u959390,000\u30da\u30bd\uff09\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u5408\u8a08\u304c90,000\u30da\u30bd\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u521d\u3081\u3066\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u7a0e\u52d9\u5f53\u5c40\uff08BIR\uff09\u306f\u30012025\u5e74\u306b\u5165\u308a\u76f8\u6b21\u3044\u3067\u898f\u5247\u3092\u6539\u6b63\u3057\u3001De Minimis Benefits\uff08\u5c11\u984d\u7d66\u4ed8\uff09\u306e\u975e\u8ab2\u7a0e\u67a0\u3092\u5927\u5e45\u306b\u5f15\u304d\u4e0a\u3052\u307e\u3057\u305f\u3002 \u7279\u306b\u6700\u65b0\u306e\u6539\u6b63\u3067\u3042\u308bRR No. 29-2025\u306b\u3088\u308a\u3001\u591a\u304f\u306e [&hellip;]","protected":false},"author":1,"featured_media":1632,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[108],"tags":[],"class_list":["post-1628","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting"],"_links":{"self":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1628","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=1628"}],"version-history":[{"count":3,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1628\/revisions"}],"predecessor-version":[{"id":1631,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/posts\/1628\/revisions\/1631"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=\/wp\/v2\/media\/1632"}],"wp:attachment":[{"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1628"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1628"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.offshore-management.com.ph\/blog2\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1628"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}