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    Services
    • Audit and Assurance
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    Audit and Assurance
    We deliver value-added audit and assurance services to our clients, helping them manage their fiscal responsibilities with prudence and foresight.
    See Overview
    • Audit approach overview
      Our audit approach will allow our client's accounting personnel to make the maximum contribution to the audit effort without compromising their ongoing responsibilities
    • Annual and short period audit
      At P&A Grant Thornton, we provide annual and short period financial statement audit services that go beyond the normal expectations of our clients. We believe strongly that our best work comes from combining outstanding technical expertise, knowledge and ability with exceptional client-focused service. A team-based approach defined by dedication to partner involvement in all engagements—that’s our service commitment locally and globally. An organization’s financial statements are a reference of choice for a variety of users who are required to make decisions. Whether it is a financial institution, a government agency, creditors, shareholders, or potential buyers, every one of your partners requires financial information that accurately reflects the soundness of your organization. 
    • Review engagement
      A review involves limited investigation with a narrower scope than an audit, and is undertaken for the purpose of providing limited assurance that the management’s representations are in accordance with identified financial reporting standards. Our professionals recognize that in order to conduct a quality financial statement review, it is important to look beyond the accounting entries to the underlying activities and operations that give rise to them.
    • Other Related Services
      We make it a point to keep our clients abreast of the developments and updates relating to the growing complexities in the accounting world. We offer seminars and trainings on audit- and tax-related matters, such as updates on Accounting Standards, new pronouncements and Bureau of Internal Revenue (BIR) issuances, as well as other developments that affect our clients’ businesses. Participants are entitled to credited units for Continuing Professional Education (CPE), which are required by the Board of Accountancy. CPE is indicative of an individual’s genuine concern for his or her continued growth as a professional. Our team can help in achieving that.
    Tax Advisory and Compliance
    We help you identify the opportunities and pitfalls that can significantly affect your...
    See Overview
    • Tax advisory
      Assistance during tax audit/contesting an assessment We assist clients in handling audits by the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC) and local government units (LGUs) in a systematic and efficient manner. We help evaluate the validity of assessments, determine the appropriate documents and analyses to be submitted, prepare protests, and represent clients in meetings and discussions with government agencies. With our knowledge of tax laws and audit procedures, we help safeguard the substantive and procedural rights of taxpayers and prevent unwarranted assessments. Tax opinion and studies We conduct tax studies and provide advice to clients on the tax implications of specific transactions based on relevant laws, regulations, court decisions, rulings, and other relevant issuances. We likewise provide recommendations to address or mitigate tax issues arising from said transactions. Application for tax refund/credit We help clients recover taxes that have been erroneously or excessively paid or withheld through applications for refund or tax credit certificates (TCCs). Applications for refunds or TCCs are recommended for companies that have excess income taxes paid or unutilized creditable withholding taxes as reflected in the final income tax return (ITR), excess unutilized VAT input taxes arising from zero-rated transactions or change in VAT status, unutilized advanced VAT, excise taxes paid on petroleum products sold to tax-exempt entities and international carriers, other national or local taxes erroneously or excessively paid, or penalties imposed without authority.
    • Tax compliance
      Tax review We evaluate clients’ overall level of compliance with existing laws and regulations; caution them on procedures and practices that expose them to potential tax liabilities; quantify tax exposures, risks and penalties; and advise them on proper course of action and alternative tax-efficient policies and procedures. Tax due diligence review is particularly recommended for companies that are contemplating expansion, mergers and consolidation, acquisitions, change in ownership, or public listing. Expatriate tax services We ensure the proper and efficient compliance of expatriates with their Philippine income tax obligations. Our services include registration and application for Taxpayer Identification Number (TIN), preparation and filing of annual Philippine income tax return, and payment of tax due in the proper venue and within the allowed period. As a value-added service, we respond to Correspondence Audits/Inquiries by the BIR regarding information declared in the tax return. If desired by clients, we also conduct arrival or departure briefings and interviews to apprise the expatriate of his Philippine tax liabilities. Upon a company’s request, we can compute, on an annualized basis, the total withholding tax due from its expatriate during the taxable year and prepare tax equalization and reimbursement calculations in accordance with company policies.
    • Corporate services
      Assistance for incentives availment We help clients evaluate their qualification for incentives under the Board of Investments, the Philippine Economic Zone Authority, the Subic Bay Metropolitan Authority or other special laws. If clients are qualified, we assist them in applying with the concerned government agency for such incentives. Our assistance covers filing of the application and supporting documents, monitoring the progress of the application, meeting/discussion issues, if any, with regulatory authorities, and securing the approval for such incentives. At the clients’ request, we may also assist in ascertaining their compliance with regulatory requirements (to ensure the continued entitlement to incentives), or in justifying the entitlement to such incentives in the event of a challenge by the BIR or other regulatory agencies. Corporate organization and registration For clients that want to do business in the Philippines, we assist in determining the appropriate and tax-efficient operating business or investment vehicle and structure to address the objectives of the investor, as well as related incorporation issues. We help set up the business and register it with concerned government regulatory agencies, such as the Securities and Exchange Commission, the Bureau of Internal Revenue, the Local Government Unit, the Social Security System and the Bangko Sentral ng Pilipinas. We also assist in notifying and/or securing necessary approvals from government regulatory agencies when there are changes in business activities, business status, or tax-type registration.  
    • Tax education and advocacy
      Tax advocacy We actively participate in consultation and public hearings conducted by the Bureau of Internal Revenue on proposed tax rules and regulations, serving as a bridge between our clients and the BIR. Our advocacy work focuses on clarifying the interpretation of laws and regulations, suggesting measures to increasingly ease tax compliance, and protecting taxpayer’s rights. Tax seminars and training We offer seminars and training on tax-related developments and special issues of interest to taxpayers. Upon request, we provide customized in-house tax training – designed jointly by P&A and the client – that directly addresses the specific issues of the client’s industry and the training needs of its personnel.
    Advisory Services
    We believe there is an optimal solution to every business challenge. Using our Firm's breadth and depth of specialized expertise, we work with you to find...
    See Overview
    • Business risk services
      Our business risk services cover a wide range of solutions that assist you in identifying, addressing and monitoring risks in your business.  Such solutions include external quality assessments of your Internal Audit activities' conformance with standards as well as evaluating its readiness for such an external assessment.  We can also take over your IA function altogether or work alongside you to create more value for your organization.  On a higher level, our Enterprise Risk Management methodology can help your organization identify vital strategies and action plans that address key business risks, thereby enabling you to achieve your overall objective of value creation for stakeholders.
    • Business consulting services
      Our business consulting services are aimed at addressing concerns in your operations, processes and systems.  Using our extensive knowledge of various industries, we can take a close look at your business processes as we create solutions that can help you mitigate risks to meet your objectives, promote efficiencies, and beef up controls.  This can include analyzing your information technology (IT) applications and infrastructure in order to improve IT governance and strategy, strengthen security, and/or assess business risks and controls related to the use of IT.
    • Transaction services
      Transaction advisory includes all of our services specifically directed at assisting in investment, mergers and acquisitions, and financing transactions between and among businesses, lenders and governments.  Such services include, among others, due diligence reviews, project feasibility studies, financial modelling, model audits and valuation.  We are one of the few companies accredited by the Philippine Stock Exchange for the conduct of valuation and issuance of fairness opinions.  Our consortium with another Grant Thornton office and a Philippine law office is also one of the fourteen (14) members of the panel of transaction advisers of the Public-Private Partnership Center of the Philippines.
    • Forensic advisory
      Our forensic advisory services include assessing your vulnerability to fraud and identifying fraud risk factors, and recommending practical solutions to eliminate the gaps. We also provide investigative services to detect and quantify fraud and corruption and to trace assets and data that may have been lost in a fraud event.
    • Cyber advisory
      Our focus is to help you identify and manage the cyber risks you might be facing within your organization. Our team can provide detailed, actionable insight that incorporates industry best practices and standards to strengthen your cybersecurity position and help you make informed decisions.
    • ProActive Hotline
      Providing support in preventing and detecting fraud by creating a safe and secure whistleblowing system to promote integrity and honesty in the organisation.
    Outsourcing and Managed Services
    We provide solid, first-rate support for your key accounting and administrative activities, such as outsourced accounting, payroll, and accounting-related...
    See Overview
    • Accounting services
      Accounting services Many multinational companies are setting up their accounting offices in the Philippines. These businesses realize that accounting functions can be standardized across companies around the world and handled by an office halfway across the globe for a fraction of the amount needed to maintain an in-house accounting division. At P&A Grant Thornton, we handle accounting services for several companies from a wide range of industries. Our approach is highly flexible. You may opt to outsource all your accounting functions, or pass on to us choice activities, such as
    • Staff augmentation services
      Staff Augmentation Services It is a familiar enough scenario: A company suddenly has an urgent need for personnel on a short term, project basis to do accounting or accounting-related work. Considering the short-term nature of the work, it becomes very difficult to find interested candidates. Moreover, companies do not need just anybody, but people with sufficient technical accounting skills. P&A Grant Thornton has a pool of skilled accounting specialists who can fill the gap for companies in such situations. We offer Staff Augmentation services where our staff, under the direction and supervision of the company’s officers, perform accounting and accounting-related work. We have a long list of clients that have benefited from our assistance with the following activities: · Migration from one accounting system to another accounting system · Bank reconciliation for several bank accounts that have not been reconciled for years · Data cleansing, such as reconciliation of balances in subsidiary ledgers of receivables and payables with the general ledger balances · Physical counts of inventories and reconciling the results of the physical count with the accounting records · Count of property and equipment; tagging and reconciliation of the count with the accounting records; and properly setting up the property ledgers · Preparation of schedules and documentary supports and requirements during audits by internal and external parties, including government agencies · Preparation of statements of accounts for certain customers · Acting as accounting personnel while regular accounting staff are on leave This is just a sampling of the services we offer, and we can provide more short-term accounting services on short notice. We can adjust the schedules of our people to fit your work hours and we guarantee high-quality service: Our team is made up of technically competent and properly trained people who are prepared to handle your needs.
    • Payroll Processing
      More and more companies are beginning to realize the benefits of outsourcing their noncore activities, and the first to be outsourced is usually the payroll function. Payroll is easy to carve out from the rest of the business since it is usually independent of the other activities or functions within the Accounting Department. Payroll processing may look simple, but the process can get complicated, especially as a business expands its manpower. A payroll accountant has to make sure that correct taxes as well as loans of their employees are properly deducted, update the tax status of employees (single, married, no. of dependents, etc.) on a regular basis; monitor work activities during the payroll period (overtimes, sick leaves, vacation leaves, etc.); know which income accounts are taxable or not (de minimis, bonuses within the P82,000 limit, etc.); know the rules and regulations and the latest updates of relevant government agencies (BIR, SSS, Pag-IBIG, PhilHealth, etc.); and ensure that payroll processing and payouts are done on time to avoid employee complaints or dissatisfaction.  In addition, the payroll accountant has to ensure that contributions to various government agencies are properly posted to the accounts of the employees. In some companies, payroll processing consumes  a significant part of management time: The highest finance or HR officer in the company oftentimes handles management or executive payroll.  If payroll is outsourced, the executive officer has better use of his or her time than reviewing or processing the payroll. Moreover, there is the issue of confidentiality – some employees may inadvertently gain access to confidential payroll information when data are lying around during the payroll processing period. Another issue that business owners must watch out for with regard to payroll is fraud. Since the processing of payroll is handled by just one or two trusted persons, oversight may be lax and review may not always be conducted thoroughly, thus fraud happens. P&A Grant Thornton can handle your payroll processing needs so that your management team can focus on your core competencies, enabling you to concentrate on what’s really important to your business . Our team of well-experienced and properly trained professionals can handle your payroll requirements whether you have 10 or 10,000 personnel. In addition to the computation of employees’ pay, P&A Grant Thornton can also provide the following functions under our payroll processing services: Maintain bank accounts exclusively for payroll and payroll-related disbursements Prepare schedules of statutory and internal contributions and obligations File and pay statutory contributions and obligations, manually or electronically Annualize employees’ income tax Provide secure online payslips through our ePayroll facility Handle administration of benefits that needs coordination with government agencies
    Japan Desk
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    Why Grant Thornton is a great place to work
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    • Our values
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    If you wish to develop your talents to the fullest and build a fulfilling career, join P&A Grant Thornton, where you will be part of a dynamic...
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      Whether you are starting your career as a graduate or school leaver, P&A Grant Thornton can give you a flying start. We are ambitious. Take the fact that we’re the world’s fastest-growing global accountancy organisation. For our people, that means access to a global organisation and the chance to collaborate with more than 40,000 colleagues around the world. And potentially work in different countries and experience other cultures.
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      P&A Grant Thornton offers something you can't find anywhere else. This is the opportunity to develop your ideas and thinking while having your efforts recognised from day one. We value the skills and knowledge you bring to Grant Thornton as an experienced professional and look forward to supporting you as you grow you career with our organisation.
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    Consumer products
    Emerging markets and shifting consumer demand are creating new opportunities in food and beverage, with business leaders investing in new products, markets,...
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    Our vision is to help learning institutions and business organisations go beyond and create powerful learning cultures through technology integration,...
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    Energy markets worldwide are undergoing major changes. P&A Grant Thornton can help you understand and navigate ensuing challenges and make sure you have the...
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    Optimism is slowly returning to the global economy, but the financial services industry needs to regain the trust of public and private bodies. To truly go...
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    Not for profit
    Across the globe, not for profit organisations are increasingly expected to deliver more, while at the same time facing cuts in government funding and...
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    Outsourcing
    The outsourcing industry is one of the fastest growing sectors in the Philippines. Growth in the industry is at an annual average rate of 20%. The industry is...
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    Across the globe, countries are moving towards leaner, more commercial, locally focused, and responsive government and public sectors. At P&A Grant Thornton,...
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    Opportunity and optimism have emerged within the retail estate and construction industry. At P&A Grant Thornton, it’s our goal to help you benefit from these...
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    At P&A Grant Thornton, we’ll work with you to capitalise on all opportunities, manage the inherent risks the industry has to offer, and provide relevant...
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    Dynamic businesses need to move with speed and purpose if they want to capitalise on opportunities in hospitality and tourism. At P&A Grant Thornton, we know...
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    With operational cost, price competition, and currency volatility, pressure on profits continues to pile on retailers. Advancements in e-commerce are also...
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    1. Home
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    4. Newsletters メールマガジン
    5. 2016
    6. 2016年7月号

    2016年7月号

    26 Jul 2016

    2016年7月号

    2016年7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7月◆◇

    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 ━━━━━━━━━━━━━━・・・・・‥‥‥………

    P&Aグラントソントンジャパンデスク川原田です。

    6月30日、フィリピン新政権が誕生し、国内・国外からの期待が高まっております。我々会計事務所も、会計税務、ビジネス環境の変化について、適時な情報のキャッチと発信に努めてまいります。

    ****今月のトピックス*****

    1. 新BIR長官の通達:2016年6月前BIR長官下で発布された通達及び税務調査の一時的な停止

    2. 8月2日(火)フィリピン法人経営管理セミナー案内

    3. 会計・税務記事のお知らせ

    4. 編集後記 

    ■ 1.新BIR長官の通達:2016年6月前BIR長官下で発布された全ての通達の一時停止及び、今後の税務調査の一時的な停止(Revenue Memorandum Circular Nos. 69 and 70-2016) ━━━━・・・・・‥‥‥…

    新BIR長官に就任したセサール・ドゥライ氏が、就任当日に、前BIR長官 キム・ヘナレスの下、2016年6月に発行された通達の効力を一時的に停止する旨を発表しました。

    ただし、停止期間については言及がなく、本ニュースの内容も日に日に変化する可能性があるので、各企業でご利用の会計事務所にお問い合わせ下さい。

    特に、従来の租税条約申請手続きが簡素化される旨の通達については、外資系企業にとっては嬉しいニュースであったのですが、今回の新長官の通達により、効力が一時停止となったため、従来のガイドライン(RMO No.72-2010 )に基づき、必要書類を揃え、最初の源泉税支払い発生時の前に、申請をするべきと考えられます。

    また、同日7月1日発行のRMC No.70-2016の通達で、今後の税務調査の一時的な停止することを発表致しましたが、こちらも、停止期間については言及がなく、該当する企業の方は、ご利用の会計事務所にお問い合わせされることをおすすめ致します。

    また弊社記事(英語)にも詳細が御座いますので、フィリピン人経理の方にご説明が必要な方は、ご利用下さい。

    Revenue Memorandum Circular Nos. 69 and 70-2016 

    ■ 2. 8月2日(火)フィリピン法人経営管理セミナー案内 ━━━━・・・・・‥‥‥…

    8月2日(火) P&Aグラントソントン、北浜法律事務所、ACCRA法律事務所の共同主催で、

    「フィリピン法人経営管理セミナー」を開催することとなりましたので、ご案内致します。

    ○ セミナー概要 及び 開催日時

    『フィリピン法人経営管理セミナー』 ※ 詳細は添付案内をご参照ください。

    • 日時: 2016年8月2日(火) 14:00~17:30(受付 13:30~)
    • 場所: P&Aセミナールーム 8F Salustiana D. Ty Tower, Paseo de Roxas, Makati
    • 地図: https://goo.gl/maps/oMTd9uBBWHs
    • 費用: 無料
    • セミナー内容及び講師: 
      1. 14:00-15:00 講師:P&A グラントソントン  伏見将一
        • フィリピン税務・会計の動向及び最近のトピック
        • 海外子会社の管理のポイント
      2. 15:10-16:30 講師:北浜法律事務所・外国法共同事業 弁護士 下西正孝、弁護士 河浪潤
        • フィリピンにおける従業員の解雇及び行政調査 
        • 日本人のためのフィリピンにおける雇用ビザと雇用許可
      3. 16:40-17:00 パネルディスカッション/質疑応答
      4. 17:00-17:30 名刺交換会

    ☆セミナーへの出席を希望される方は、以下の情報と共に、本メール(japan.desk@ph.gt.com)へご返信ください。

    【必要事項】会社名、役職名、氏名、電話番号、E-mail

    ご返信(japan.desk@ph.gt.com:担当 吉岡、川原田)頂けますようお願い致します。

    ※お席のご準備の為、纏めて複数人数の出席を希望される方についても、出席される全員の方の情報をお願い致します。

    ■ 3.弊社ホームページ案内:会計税務記事 ━━━━・・・・・‥‥‥…

     本メールマガジンをはじめ、フィリピンで経営をされている方向けの執筆活動を、開始させて頂いております。各記事弊社HPにて日本語で更新しておりますので、ご覧いただければ幸いです。

    1. 連載:もし工場長が社長になったら

    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。

    第一回:もし工場長が社長になったら 第一回 フィリピン法人の経営者に求められること 

    第二回:もし工場長が社長になったら 第二回 財務に対する客観視(1)-実態を表した財務報告-

    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。

    第一回:経営者のための会計税務解説 第一回:フィリピンBIR(内国歳入庁)の2016年の動向

    3. メールマガジンバックナンバー 

    こちらでバックナンバーが確認できます。

    P&A ジャパンデスクメールマガジンバックナンバー 

    ■ 編集後記 ━━━━・・・・・‥‥‥…

    PEZA長官を21年間務めたデリマ長官が退任されました。日本のPEZA進出企業にとっては、心強いリーダーであったデリマさん。後任とその手腕が気になるところですが、彼女が築いたクリーンな組織体、投資家に耳を傾け実行するリーダーシップは受け継がれる事を期待しています。

    また、6月30日、大統領就任式でドゥテルテ大統領が正式に就任しました。国民からは「変革」を期待され当選しましたが、国民の期待に応える事が出来るのでしょうか?

    現状に合った税システムの導入、外国投資の誘致、インフラの整備などが指針とされていますが、どれだけ「実行」できるのか、非常に期待が高いです。

    20年間見直しがされていない個人所得税率の変更、アセアンの中でも高い30%の法人税、ジャンクフード税を取り入れ国民の健康を促進する、ネガティブリストを見直し外資参入を促す、などフィリピン在住外国人に直接影響する話題も多く、期待が高まる一方、その過激な発言で国際社会からの批判があるのも事実です。

    BIR関連では、早速就任初日に6月発行の通達の効力が停止となり、政権が変わると方針ががらりと変わる、とてもフィリピンらしい動きで驚かれた方も多いかもしれません。

    税務関連の法案等固まりましたらまた、皆様に共有させて頂ければと思います。

    ■ 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  

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