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    6. 経営者のための会計税務解説 第2回

    経営者のための会計税務解説 第2回

    17 Aug 2016

    経営者のための会計税務解説 第2回

    経営者のための会計税務解説

    フィリピン税務調査手続きの概要

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

    フィリピン税制の概要

    フィリピンの税務申告は申告納税制である。これは、申告者が自ら、申告書を作成・申告するということであり、納税者自身が、税制に基づいて、売上、控除額そして支払うべき税を算出する。なお、申告書が作成された後、申告と納税は同時に行われる。

    税務調査の根拠規定

    BIR(内国歳入庁:Bureau of Internal Revenue)の役割は、税法(内国歳入法:NIRC: National Internal Revenue Code)に基づき、公平かつ一貫性のある方法で、正確に税金を徴収することを保証することである。この役割を果たすため、BIRの長官、もしくは長官に指名されたBIRの職員は、納税者に対して税務調査を行う権限が与えられている。

    下記が具体的に与えられている権限の内容である。

    ・BIR長官は、納税者の納税額が正しいか否かを判断する権限がある。

    ・BIR長官及びその職員は、税務調査に関連する帳簿、書類、記録、データを調査することが認められている。通常、税務調査では、監査済み財務諸表、税務申告書、試算表、請求書や領収書等を調べられることが多い。

    ・BIR長官は、納税者や、その帳簿を管理している従業員を召喚することができる。これに従わない場合、対象者は民事及び刑事罰則を受ける事もある。

    ・BIR長官は、第三者を召喚し、納税者・企業に関するコスト、生産量、売上・利益等の関連する情報を入手する権限がある。

    税務調査対象者になるリスク

    BIR長官及びその職員は、どの納税者を税務調査対象にするか選定する権限が与えられている。BIR長官は、2015年の税徴収プログラムにおいて、強制的に税務調査の対象となる納税者と、優先的に税務調査の対象となる納税者について発表した。

    強制的に税務調査の対象となる納税者:

    1. 税額の還付請求、税控除への申請した者
    2. 企業を閉鎖する際のタックスクリアランス申請した者
    3. M&A目的のタックスクリアランス申請した者、等

    優先的に税務調査の対象になる納税者:

    1. 電子申告、電子BIRフォームの使用を義務付けられているが利用していない納税者
    2. 優遇税制が適用されている納税者
    3. 親会社、子会社等の関係会社のみに対して売上を計上している納税者
    4. アルファリスト、在庫リスト、営業取引・購買リスト等、提出が義務付けられている情報を提出していない納税者、等

    税務調査の対象期間

    BIRが税務調査を行うことのできる期間は、「実際に申告を行った日」、または「申告期日」のどちらか遅い方から3年以内と法律で定められている。これを超えると、BIRは評価通知を発行することができないとされている。この評価通知とは、「Formal Assessment Notice:正式評価通知」のことであり、後述する(「税務調査手続きの流れ」の項目)。

    この3年の期間を過ぎると、原則として、BIRは税務調査を行うことはできなくなるが、納税者に意図的な不正・脱税行為が認められる場合には、不正・脱法行為が発見されてから遡って10年を税務調査対象期間とすることができる。

    税務調査手続きの流れ

    税務調査は、BIR長官もしくは地域担当責任者によりLOA(調査通知:Letter of Authority)が対象者に送付されることで手続きが開始される。BIR職員は、このLOAによって、会計帳簿や記録を検査し、未納税額を計算する権限が与える。調査結果は、LOAの発行から120日以内に、BIR職員から対象者に通知されなければならない。

    BIR職員は、税務申告書、財務諸表、会計帳簿、その他関連する資料を調査し、税務調査を行う。BIR長官が、納税額が不足していると判断した場合、PAN(初期評価通知書:Preliminary Assessment Notice)が発行される。PANには税務調査結果の前提となる事実、根拠条文等が記載されている。PANの発行は、税法で義務化されており、納税者がPAN発行から15日までに反論書を提出しなければ、FAN(最終評価通知書:Final Assessment Notice)の発行へ進む。FANには同様に、前提となる事実や根拠条文等が記載される。しかし、このFANの発行の後も、納税者が反論する機会は残されている。

    納税者は、FANの発行から30日以内に再確認(Reconsideration)または再調査(Reinvestigation)の申し立てをすることができる。30日以内に申し立てがなければ、FANの内容で追加徴税額が決定し、納税者は当該金額を支払うことになる。

    再確認とは既存の論拠や証拠をもとに、BIRに対して再考を要請することである。一方、再調査とは、新しく発見された、もしくは追加の証拠をもとにした調査の要請である。再調査を要請した場合、追加資料の提出を、再調査申請から60日以内に行わなければならない。追加資料の提出が期限内に行うことができない場合には、FANの内容で追加徴税額が決定される。

    再確認又は再調査の申請を行い、BIRが当該主張を受け入れない場合、BIR長官は180日以内に正式なレター又は歳入に関する民事訴訟を行い、納税者の主張に対する否認を行う。この場合、納税者はこの通知から30日以内に、CTA(税務裁判所:Court of Tax Appeals)へ訴えるか(税務訴訟手続き)、再確認への動議をBIR長官に対して申請することができる。仮に、BIR長官の反論がないまま180日が経過した場合、納税者は、180日の期間が終了後30日以内にCTAへ訴えることができる。

    1. 税務訴訟手続きのメリット・デメリット
    2. この税務訴訟(CTAへの訴訟)は、納税者による税務調査結果に対する反論が、この段階に至るまでBIRに否認された場合の、納税者の最後の手段である。税務訴訟をすることのメリットは、独立の立場から、正当で公平な決定が下されることにある。しかしながら、税務訴訟の解決には数年かかるというデメリットがあり、仮に納税者が敗訴した場合、追加徴税額の支払いが完了するまで延滞金20%が課されることになる。

    ペナルティ

    税法には、申告と納税の期限が規定されている。いずれも、遅れが生じた場合、間違った金額が収められた場合、異なる税務署へ申告した場合、ペナルティが発生する。

    ペナルティには、加算金と延滞金の2種類がある。

    ・25%の加算金が課される場合

    1. 納税者が申告をしていない場合
    2. 異なる税務署へ申告した場合
    3. 税務調査で追加徴税の指摘を受けた後、定められた期日以内に支払いをしなかった場合、等

    ・50%の加算金が課される場合

    1. 意図的に期日内の申告漏れと認められる場合
    2. 意図的に誤った金額の申告がされていると認められる場合、等

    ・20%の延滞金

    本来支払われるべき税額と実際に支払った税額の差額に対して、規定の期日から実際に全額が支払われた日までの期間に課される

    上記の通り、申告の漏れや税金の未払いに対するペナルティは非常に大きな金額となる。納税者にとっては、専門家のアドバイスを利用しながら、期日通りに間違いのない申告・納税を行うことが求められている。

    以上

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    P&Aジャパンデスク(Japan.Desk@ph.gt.com )まで。

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