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    5. 2016
    6. 2016年12月号

    2016年12月号

    02 Jan 2017

    2016年12月号

    2016年12月号

    ◇◆P&Aグラントソントンジャパンデスク メールマガジン 2016年12月号◆◇

    このメールマガジンは、今までに弊社日本人スタッフと名刺交換頂いた方、

    セミナー参加された方へお送りしています。

    ■ ご挨拶 ━━━━━━━━━━━━━━・・・・・‥‥‥………

    年の瀬に、話題の観光業に対する税務優遇制度の施行規則が発布され話題となっております。ご参考になれば幸いです。

    今月のトピックス

    1. 最近の通達ピックアップ

    2. アジアセミナー(大阪)案内 ※終了しました。

    3. 会計・税務記事の案内

    ■ 1. 最近の通達

    ・観光産業の税務優遇制度発布(Revenue Regulation (RR) No. 7-2016)

    2009年観光法が成立した後、施行規則が整備されておりませんでしたが、BIRがこの度2016年11月15日付けで歳入規則7号(Revenue Regulation (RR) No. 7-2016)を発布し、観光事業区内で事業を行うTIEZA登録観光企業に関する税制優遇を規定しました。

    詳しくは、弊社記事にて:Boosting Investment in Tourism (英語)

    ・不動産売買取引における要求事項の改訂 (Revenue Memorandum Circular No. 105-2016) 

    通常、不動産売買取引において、CAR (Certificate Authorizing Registration)の取得が必要になり、所有権移転時の重要な書類の一つとなっております。しかし、不動産の売り手が、当該CARを紛失する等しているケースが散見されているため、不動産売買に支障がでているとされています。そのため、当該CARを必要とせず売買することが可能になりました。

    ・0%VAT売上における相殺されていないインプットVATの還付(税務裁判所判決)(CTA Case No. 8451, issued on October 11, 2016)通常、PEZA企業のようなVATが免除されているような場合、PEZA外で商品などを購入したとき、VATを支払う必要はありません。しかし、販売者側の知識が不足する等しており、インプットVATを支払ってしまうケースがあります。その場合、当該企業はTCC発行や還付をBIRに対して申請を行うことが可能であることの判決となりました。

    ■ 2.2017年1月13日 アジアセミナー大阪案内 (終了しました。) ━━━━・・・・・‥‥‥…

    先般、グラントソントン日本提携先、太陽グラントソントン主催で「アジア各国の海外子会社管理の事例紹介と重点ポイント」と題しセミナーを開催させて頂く運びとなりました。

    日時:2017年1月13日(金)14:00~17:00(受付13:30~)

    会場:太陽有限責任監査法人 大阪事務所 セミナールーム(梅田センタービル2F)

    アジアグローバル事業の拡大を進められている企業様や事業管理の効率的な運用を模索されている企業様向けに、アジア各国の最新事例をお届けします。今後の海外拠点管理のヒントを提供する機会となれば幸いです。

    ■ 3.日本語会計・税務記事案内 ━━━━・・・・・‥‥‥… 

    弊所の伏見が執筆を担当しております、会計・税務記事をHPへ更新致しましたので、ご案内いたします。

    ① 連載:もし工場長が企業経営者になったら

    本連載では、経理や総務のバックグラウンドのない駐在員が、フィリピン法人の経営を任されたストーリーを追いながら、駐在員がおさえておくべき経営のポイントを分かりやすく説明します。

    第4回、第5回では、財務報告の見方、会社の収益性について解説しています。

    第4回 財務に対する客観視(3)-財務報告の見方のポイント 2-

    第5回 財務に対する客観視(4)-会社が儲かっているか? 1-

    過去記事はこちら

    ② 経営者のためのフィリピン会計・税務解説

    本記事では、フィリピンの重要な会計・税務トピックの概要、重要ポイントを解説致します。第三回では、他国に遅れて導入がされた移転価格税制についてです。

    第3回:フィリピンの移転価格税制に関するBIR(内国歳入庁)の動き -適切な文書化を適切なタイミングでー

    過去記事はこちら

    ■ 編集後記 ━━━━・・・・・‥‥‥…

    早くも年の瀬となりました。

    12月26日、1月2日がspecial non-working holiday と宣言され、

    嬉しい人と、対応に追われお困りの方かもいるかもしれません。

    一方BIRは、11月7日付で、「クリスマスホリデー期間中の税務調査は停止しません」とRMC 122-2016にて通達があり、カレンダー通り税務調査の手続きが進むと考えられます。

    ■ お問い合わせ、ご意見はこちら ━━━━━━━━━━━━━━・・・・・‥‥‥………

    P&A ジャパンデスクお問い合わせ先:japan.desk@ph.gt.com 

    P&A Grant Thornton website:grantthornton.com.ph/   

    P&A ジャパンデスクHP:http://www.grantthornton.com.ph/service/japan-desk1/ 

     

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