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    5. 2016
    6. 2016年9月号

    2016年9月号

    14 Oct 2016

    2016年9月号

    2016年9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9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。フィリピンは9月に入り、少しずつクリスマスシーズンを感じさせる時期になりました。

    新政権の動きも本格化し、影響が気になりますが、少しでも情報収集のお役に立てばと思います。

    ****今月のトピックス*****

    1. 2014年の税務調査の停止の再開(RMC 91-2016) 

    2. 最近の重要通達まとめ(BIR、SEC、税務裁判所)

    3. 会計・税務記事の更新

    4. 編集後記  

    ■ 1. 一時停止中の税務調査の再開(RMC 91-2016) ━━━━・・・・・‥‥‥…

     新BIR長官の下、一時停止となっていた全ての税務調査手続きが、9月1日のBIR通達にて再開されました。

     実務上、所属の税務管轄や担当官により、再開の通達は各企業に個別に通知される事と思いますが、現状についてご利用の会計事務所、法律事務所等にご相談下さい。

    ■ 2.最近のBIR, SEC重要通達、税務裁判所判決の纏め  ━━━━・・・・・‥‥‥…

    新政権発足後、BIR、SEC等からの通達が増加しています。弊社税務月報「Tax Brief タックスブリーフ」より、外資企業に影響のありそうな通達及びアウトラインを抜粋してご案内いたします。

    「Tax Brief タックスブリーフ」 

    本文は英語です。内容のご質問はお問い合わせくださいませ。 

    BIR Issuances (BIR通達関連)

    • 「ノーギフトポリシー」の厳格化  RMC No. 40-2016, July 4, 2016)
    • CAR申請から発行日数に関して (RMO No. 41-2016 and RMC No. 74- 2016, July 12 and 13, 2016)
    • 「PERA:退職金運用口座」開設に関して(RMO No. 42-2016, July 25, 2016)
    • 新最低賃金に関して (RMC Nos. 76, 78 and 79- 2016, July 7, 2016)

    SEC Opinions (SEC意見書、通達等)

    • 広告スペースのリース事業に関してSECの見解

    CTA Decisions (税務裁判判決)

    • 租税条約未申請と軽減税率の適用の権利に関して
    • ホールディングカンパニーの事業所得に対する地方税に関して

    個別のご相談、質問は、別途ご連絡頂けましたら対応致します。

    Japan.Desk@ph.gt.com 

    ■ 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(第一回~第四回まで更新)

    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:フィリピン法人の経営者に求められること  

    第二回:財務に対する客観視(1)-実態を表した財務報告-

    第三回:財務に対する客観視(2)~財務報告の見方のポイント1~

    第四回:財務に対する客観視(3)~財務報告の見方のポイント2~

    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。 

    第一回:フィリピンBIR(内国歳入庁)の2016年の動向

    第二回:フィリピン税務調査手続きの概要

    過去記事は→こちら

    ■ 編集後記 ━━━━・・・・・‥‥‥…

    BIR、SECの通達や見解が毎月のようにアップデートされ、最新の情報について行くのがとても大変なフィリピンですが、特に、6月から8月にかけては税務通達、ルールの変更が相次ぎ、日々新しいニュースを待ちながらの業務が続きました。

    6月にBIRの前長官下で、今まで煩雑だった金利、ロイヤルティー、配当に関する租税条約申請についての簡素化が通達され、その数日後に、BIR新長官下で6月の通達の効力を一時停止する旨が7月1日に通達されています。

    ほぼ同時に税務調査も一時停止となり業界は騒然と致しました。(その後、前述の通り、税務調査は再開(一時停止の解除)されています。)

    また、The Tax Incentives Management and Transparency Act-略称TIMTA)が施行され、

    PEZA、BOI、CDC、SBMA等の投資促進機関(Investment Promotion Agencies: IPPs)登録企業に対し、Annual Tax Incentive Report という報告書の義務付けも開始され、経営者側は急な対応を迫られたかと思いますが、情報の取得、実務上の対応等、こまめに確認されることをお勧めいたします。

    ■ 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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