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    5. 2023
    6. 2023年1月号

    2023年1月号

    02 Feb 2023

    2023年1月号

    P&Aジャパンデスクメールマガジン

    2023年1月号 フィリピン移転価格税制➀:関連当事者取引は独立企業間価格で行われてますか?

    「自社の関連当事者取引は独立企業間価格で行われてますか?」

    2020年7月にBIR(フィリピン内国歳入庁)が関連当事者取引(RPT: Related Party Transaction)に関する報告要件と移転価格のコンプライアンスを含むいくつかの通達を発表してから約3年が経過しました。
    以来、フィリピン進出している日系企業の多くはBIRが移転価格に関する調査をいつ始めるのか、どのように実施するか、不確実かつ不透明な中でも、事前に知識を備えて将来のリスクマネジメントは行うことは重要です。

    以下に、フィリピン移転価格税制における重要なポイントをまとめます。

    1. 移転価格(TP)と独立企業間価格(ALP)の概念

    まず、移転価格(TP: Transfer Pricing)は、フィリピン法人がその親会社や子会社といった関連当事者と行う取引価格を操作し、利益を軽課税国などに移転することで、フィリピン法人の課税所得が減少している場合に、税務当局が当該取引を市場価格に引き直して所得計算を行うことができる課税制度をいいます。
    独立企業間価格(ALP: Arm’s Length Price) は、関連当事者取引が第三者との取引と同等の条件および状況のもとで行われるべきであると規定されています。
    つまり、企業が関連当事者との取引に同意する際の請求価格を含む重要な契約条件は、独立した第三者と取引する場合と大きく異なってはならない、ということです。

    2.関連当事者取引(RPT)と企業グループ内役務提供(IGS)
    関連当事者取引(RPT: Related Party Transaction)には多種多様なものがあり、物品の売買、不動産その他資産の売買、サービスの提供または受領、リース、商標権やライセンスの使用料、保証または担保の提供、ローンなどが含まれますが、これらに限定されるものではありません。
    また、移転価格の問題となりやすいRPTとして、「企業グループ内役務提供(IGS: Intra Group Service)」はフィリピン法人と国内外関連当事者との間で、有償性のある取引を対象としています。例としては、経営、技術、購買、マーケティング、管理、流通、日常的なサポート(例:会計・監査、売掛金・買掛金処理、ITサポート、給与・福利厚生サポート、一般管理、法務サービス、人材派遣・雇用・教育など従業員管理)に関連する役務提供があります。従って、これら取引に対して、単なる原価やマークアップなしの払い戻しや、まったく料金を請求しないことはALPで行われたとは言えず、IGSでは、ALPに準拠するために独立企業間価格の検討が必要となります。

    3.移転価格算定方法
    RPTのALPを決定するにあたり、一般的に用いられている移転価格計算方法(TPM: Transfer Pricing Method)は5つあります。
    これらは、独立価格比準法(CUP)、再販売価格基準法(RPM)、原価基準法(CPM)、利益分割法 (PSM)、取引単位営業利益法(TNMM)です。
    BIRは、いずれかの方法を指定しているという事はありませんが、規則では利用可能なデータと現在の状況に応じて、最も信頼性の高い移転価格算定方法を使用すべきというルールがあり、これをベストメソッドルールと呼んでいます。

    4.実質優先
    会計基準がどのように適用されるかと同様に、TPは文書で規定された内容よりも、RPTの実体又は実際の性質をより重要視します。従って、移転価格分析を実施する際には、契約当事者による実際の取引に準拠した事実および条件と、RPTを裏付ける契約書又は契約書に記載されている重要な条件との間に整合性が確立している必要があります。
    RPTの虚偽表示により課税対象取引の不適切な報告が発見されるなど重大な相違があれば、RPT が商業的な理由なく締結されたと仮定する余地を与えることになり、税務当局は当該RPTを再特定し、相応の追徴税額を課す可能性が高くなります。

     

    5.損失
    営業損失は、昨今の厳しい経済情勢の中では、企業にとって発生するものです。
    しかしながら、継続して損失を報告することは、いくつかのRPTに関与している事業体に対し、税務調査を受けるリスクはさらに大きくなるでしょう。
    発生した営業損失が事業上、合理的かどうかを決定するにあたり、締結されたRPTが現実的かつ経済的に妥当であることを証明することが重要です。
    したがって、RPTを有する納税者は、負担した損失が本質的に商業的なものであり、単にRPTの存在のためだけのものではないことを説明する必要があります。
    したがって、損失の原因を明確に説明する書類を保持することは、納税者が税務当局から質問された場合の裏付けとなります。

     

    6.移転価格文書(TPD)要件
    フィリピンの移転価格に関する現行規則では、移転価格文書保持を遵守するよう明示的に義務付けられている納税者は一定の要件に該当する企業のみです。しかし、納税者が移転価格文書(TPD: Transfer Pricing Documentation)を作成し、税務調査中に提示することを妨げるものではありません。
    また、税務調査時に提示が求められた際に、TPD作成を義務付けられていない納税者であってもRPTがALPで行われたことを証明する十分な証拠を提示しなければなりません。
    TPDの作成は簡単な作業ではなく、様々な情報やデータが必要であり、主に組織構造、各当事者の事業内容、RPT、財務データなどの内部情報が含まれます。
    また、社外のデータや情報は、その事業に属する業界に関する調査論文、出版物、類似企業のデータベース、契約、市場金利、信用格付け、監査済み財務諸表や同等企業の登記情報、もしあれば市場価格なども必要です。

    特に、BIRでは納税者が提出する関連当事者取引に関する申告書(BIR Form1709)の分析を通じて、最初の移転価格リスク評価を行うのに十分な情報を既に得ている今、いつ移転価格調査が実施されてもおかしくない状況です。
    納税者は、RPTの内部リスク評価を開始し、移転価格コンプライアンス要件への準拠を確認し、移転価格調査に対する事前準備をする必要があります。
    また、移転価格に関するアップデートは、定期的に税務や移転価格のウェブセミナーを通じて問題の動向を把握し、適切なアドバイスをしてくれる専門家に相談の上、対象取引の検討やTPDの更新をすることも有効です。

     

    会社紹介

    P&A グラントソントン ジャパンデスク (担当:岡村、大橋)

    現在約300社の日系企業へサービスを提供。現地経営者、フィリピンマーケットへ進出を検討している日本企業の皆様へより、業務に深く関わったサービスを提供するべく現地マニラにて計2名の日本人が対応しています。

     

    P&A グラントソントン

    1988年Benjamin R. Punongbayan と Jose G. Araulloによって設立。現在は、Chairman & CEO であるMa. Victoria Espano が指揮の元フィリピンTOP4規模の会計会社として、主にフィリピン企業の顧客を始め、外国企業のフィリピン進出増加と共に、日系企業へのサービスも提供。2023年現在パートナー23名、社員1,000名の体制で構成されており、インターナショナルファームの一つである、Grant Thornton (グラントソントン)と提携し、そのノウハウを活かしながら、クオリティの高いサービスを、大手顧客から、ミッドサイズ、外国企業、スタートアップ企業まで幅広い顧客層へ提供しています。

     

    お問い合わせ:

    P&A グラントソントンジャパンデスク(岡村、大橋)

    Email:Japan.Desk@ph.gt.com

    代表HP:www.grantthornton.com.ph

    日本語会計・税務記事:www.grantthornton.com.ph/newsroom/japan-desk/

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    P&A メールマガジン2023年1月号

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