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    5. 2017
    6. 2017年4月号

    2017年4月号

    07 Apr 2017

    2017年4月号

    2017年4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4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。

     

    今月のトピックス

    1. 速報:租税条約(利子、配当、ロイヤルティ)申請の簡素化に関する新ルール 
    2. フィリピン会計税務記事更新

     

    ■ 1. 租税条約申請に関する新ルール

    3月28日発表BIR通達RMO No.8-2017 にて、配当、ロイヤルティ、利子支払いの租税条約申請届出について、新ルールを発表致しました。

    フィリピンの内国法人及び居住外国法人が、配当、利子、ロイヤルティーを、日本親会社などの非居住外国法人に対して支払う場合に課される最終源泉税について、従来BIR通達72-2010に基づき日本側で多くの書類の準備や、最初の源泉税支払いの事前の申請が求められており、本来享受できるはずの軽減税の適用に時間とコストがかかることが多くの不満が上がっておりました。

    新ルールでは、従来のフォームBIRフォーム0901の代わりに、CORTT(Certificate of Residence for Tax Treaty)という書類をBIRに提出し、受取側の非居住法人の居住性について証明をすることで申請が完了いたします。

    受取側の国での税務当局からの居住者証明の取得は必要となりますが、申請は大幅に簡素化となります。なお、当該新ルールの効力発生日は、2017年6月26日となります。

    また、新ルール適用以前に提出される(既に申請されたものも含む)申請で、配当、利子、ロイヤルティに関する者は、軽減税率が適用となりますが、BIR、もしくはご利用の会計事務所等に状況を確認することをお勧めいたします。

     

    • 詳細、貴社経理担当への案内は、以下HP(英語)にて解説しています。 

    http://www.grantthornton.com.ph/newsroom/technical-alerts/tax-alert/2017/bir-waives-ttra-requirement-for-dividends-interest-and-royalties/

     

    ■ 2. 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8回 財務に対する客観視(7)- 会社の安定性 -
    • 第9回 事業に対する客観視(1)- 親会社の期待と子会社の実態 -

    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4回:ドゥテルテ政権下の税改革の動き ―法人税及び個人所得税の引き下げとその代償―
    • 第5回:フィリピンの観光業への期待と税制優遇制度

     

    ■ 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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