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    4. Newsletters メールマガジン
    5. 2017
    6. 2017年2月号

    2017年2月号

    03 Mar 2017

    2017年2月号

    2017年2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 2017年2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。

    ■ 1. インプットVAT還付問題について新たな通達

    従来より問題になっておりました、インプットVATの還付に関しまして、新通達(RR No. 1-2017)が発行されました。前BIR長官時の通達により、「みなし否認」とされていた還付申請につき、還付申請の審査が再開することとなります。

    適用条件等詳しくは、弊社ウェブサイトにて(英語):

    http://www.grantthornton.com.ph/insights/articles-and-updates1/lets-talk-tax/hope-in-pending-vat-claims/

     

    ■ 2. 最近のBIR, SEC関連通達、税務裁判所判決の纏め 

    弊社税務月報「Tax Brief タックスブリーフ」「Tax Alert」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。※本文は英語です。

    • 2017年1月 Tax Brief January 2017 (リンク先弊所HP)
    • 最新のアラート http://www.grantthornton.com.ph/newsroom/

     

    • CTA Decisions 税務裁判判決
      • 初期評価通知(PAN)は最終評価通知(FAN)の必要要件 (CTA Case No. 8682, December 16, 2016)
        • 初期評価通知を納税者に正式に通知した上で最終評価を通知しなければならない。納税者が初期評価通知の受領に関して否認した場合は、受領の証明義務はBIR側にあるとした。
      • 不当留保金課税(IAET)の免除に関して(CTA Case No. 8925, December 16, 2016)
        • 資本金以上の利益に対する10%の不当留保金課税について、RR 2-2001 で定義されている通り、当該IAET 回避目的とみなされるような設備投資などの決議は、IAETの免除の理由として妥当でないとの判断。
      • 市の支払明細(Statement of Account: SOA)は正式な税務評価通知ではない(CTA EB No. 1342, December 22, 2016)
    • その他通達
      • PEZA企業の登録事業に関する証明書の提出について(PEZA - EOD Advisory No. 2017-0001-A issued on February 07, 2017)
        • PEZAに登録されている企業は、その登録事業以外の事業を行うことは禁止されており、Registration Agreements等に登録されていない事業を行っているPEZA事業者は、2017年2月28日までに届出を行う必要があります。

    ■ 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 

    ・第6回「財務に対する客観視(5)-会社が儲かっているか?2-」

    http://www.grantthornton.com.ph/newsroom/japan-desk/other-news/2/5/

    ・第7回「財務に対する客観視(6)- 会社が儲かっているか?3- 」

    http://www.grantthornton.com.ph/newsroom/japan-desk/other-news/2/6/

     

    ■ 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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