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    6. 経営者のための会計税務解説 第1回

    経営者のための会計税務解説 第1回

    30 Jun 2016

    経営者のための会計税務解説 第1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

    P&A グラントソントン Japan Desk Director 伏見 将一

    BIRの2015年までの動向

    フィリピンの納税者にとって、2015年は良いニュースで始まった。

    BIR(Bureau of Internal Revenue)は、1月に、労働組合との合意及び生産性向上に応じたインセンティブによる非課税手当枠1万ペソを新たに追加し(*1)、続けて2月に、従業員に対する賞与の非課税枠を従来の3万ペソから8万2千ペソへと引き上げた(*2)。

    フィリピンの税率はASEANの中でも特に高いことで有名である。現政権では税制改正の法案は承認されていないものの、「タックスリフォーム(税改革)」を要求する動きは高まっている。この動きをサポートする一定数の国会議員だけでなく、新聞やブログ等のメディアも、税制改正の必要性について取り上げている。下院・上院それぞれで、複数の税制改正の法案が提出されているため、フィリピン国民の税制改正への期待は大きい。特に、年間50万ペソ以上の給与所得に対して32%の最大税率が適用される状況については、改正を求める声が多い。

    BIRの年次報告書によると、給与所得に対する徴収税額は、主な税収源のひとつとなっている。2014年の総税収額1.3兆ペソのうち、2,835億ペソが個人所得に関する徴収税額である。そのうち、81%が給与所得に対する徴収税額、残りの29%が個人事業主や専門職に対する徴収税額となっている。一方で法人からの法人税及び源泉税の徴収税額合計が4,550億ペソであることからも、給与所得に関する徴収税額が大きく貢献していることがわかる。また、BIRの2014年度年次報告書によると、約1,300万人が給与労働者登録されている。このうち、高い割合を占める最低賃金労働者に対しては所得税が発生しないため、中間所得層への課税が重たく感じられる状況にある。そのため、大統領選挙において、投票者である中間所得層は、候補者がどのように中間所得層の課税の緩和を考えているのかを重要視していると同時に、脱税者からの徴税対策の考え方についても注目している。

    BIRの2016年の動向

    2016年が始まり、BIRは税収目標額2兆ペソを発表した(*3)。これは2015年の税収目標額1.6兆ペソに対して21%の増加である。BIRはこれに続いて税収目標を達成するための様々なプログラムを発表した(*4)。各プログラムの概要について説明する。

    第一に、BIRは新たなアプリケーションやより効果的なシステムを導入する。例えば、脱税している企業や個人を取り締まるためのプログラム「Run After Tax Evaders“脱税者を追え”」や、VAT(Value Added Tax)監査プログラムが予定されている。また、BIRの「納税者登録情報更新プログラム」に対して、納税者自身を直接アクセスさせる環境を整えたことにより、納税者情報の適切な管理を強化する。加えて、クレジットカードやデビットカード、プリペイドカードでの納税ができるような仕組みを検討している。現在、納税は電子納税システム(eFPS)を利用するか、BIR認定の銀行窓口で行われている。支払い方法を多様化することで、適時の納税を一層促す趣旨である。

    第二に、BIRは納税者情報の集約・内部システムの構築を行い、関係機関と連携して納税者情報を管理できる体制へと動き出している。いくつかは過去に施行されたプログラムではあるが、継続して強化する計画である。このような強化プログラムを導入するにあたり、納税者はBIRから追加資料等を求められ、実務の負担が増えることも考えられる。

    第三に、BIRは各種手続きの自動化にも力を入れる計画である。これらのプログラムにより、マニュアルで行われている手続きを減らし、より税法のコンプライアンスを徹底させることを目的としている。

    最後に、BIRはクロスボーダー取引に関するガイドラインを策定し、制度の実施を計画している。業種別問題解決制度では、特に「ルーリング(個別事例に関する税務当局の公式見解)のないエリア(No Ruling Areas)」や税務調査で報告された事項の解決などに努める。情報交換プログラムでは、国家間で実施される外国口座税務コンプライアンス法遵守に伴い、クロスボーダー関連の情報取得を自動化することを目的としている。2013年に開始された移転価格プログラムに関しては、事前確認制度に関する歳入規則や、移転価格の文書化や移転価格リスクアセスメントに関する歳入覚書施行令等を発布することで合理化を図る。

    BIRの中期計画

    BIRは2016年から2020年にかけての中期的な戦略計画を発表した(*5)。この計画では、納税者に対するサービスの改善や、自主的なコンプライアンス遵守を促し、遵守しない企業・個人に対しての規制を強化する7つの計画について述べている。

    1. 税収目標の達成と税収増加の維持
      • 政府が定める税収目標を達成するためBIRの能力の向上を継続して図っていく。2016年の目標額は2兆ペソであり、当該目標額は年々増加していくと考えられる。
    2. 納税者の満足度の改善とコンプライアンス遵守
      • 各地域での説明会や相談会等、納税者との対話の場を増やし、一層の情報収集を行った上で、現行法の改正に関する提案を行う。

    3. ガバナンスの強化
      • モニタリングやプロセスの評価を実施しパフォーマンスの向上を図る。       

    4. アシスタンスの改善及びプロセス強化
      • コンプライアンス遵守のため、納税者の手続き簡素化に積極的に取り組む一方、意図的に脱税をする企業や個人を識別する為の活動を強化する。この点に関して、納税者からは税務調査の進め方について、BIRへの再考を要望している。現状実施されている税務調査における当初の追徴税額が非常に高額であることから、BIRが税務調査で正確な分析と手続きを遂行しているか疑問が残っている。

    5. IT システム・プロセス・ツールの開発と導入
      • オンラインサービスの強化を図り、マニュアルや紙ベースの手続きからの移行を図る。現状、電子納税システムの利用が進んでいるが、BIRのIT環境の問題点が指摘されているため、納税者からは、まずは、これを改善すべきとの声が大きい。

    6. 人材の誠実性、能力、プロフェッショナリズムの改善
      • 誠実性の高い人材を育成し、より高い水準のプロフェッショナリズムを持つことで、組織としての価値を高めていく。納税者は、この方針がBIRの全職員へ共有されることを切望している。

    7. 資源の最適な管理
      • 予算、資産、情報等のBIRの資源を最適に活用することにより、高い財務的誠実性を保持する。

    フィリピンは大統領選挙を2016年5月に控えている。新政権への移行に伴い、税改革の動き、2016年のプログラムや、中期的な戦略計画が引き継がれるか否かについて一定の不確実性があることは否めない。しかし、正当な選挙、平和的権力の譲渡が行われれば、この方針が大幅に変更されることはないと考えられる。

     以上。

    注釈

    *1 Revenue Regulations No. 1-2015

    *2 Revenue Regulations No. 3-2015

    *3 Revenue Memorandum Order No. 2-2016

    *4 Revenue Memorandum Circular No. 14-2016

    *5 Revenue Memorandum No.6-2016

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