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    6. 経営者のための会計税務解説 第6回

    経営者のための会計税務解説 第6回

    30 Jun 2017

    経営者のための会計税務解説 第6回

    経営者のための会計税務解説

    2017年内国歳入庁(BIR)の最新動向-ドゥテルテ政権下で初のBIR優先プログラムの発表

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

    ドゥテルテ政権の予算方針
    ドゥテルテ政権は、インフラ投資や治安改善、貧困層救済など、大規模な投資が必要な政策が多く、財源の確保が必要となっている。フィリピンの主要な財政収入は税収であり、税収確保が重大な課題となっている一方、法人税率や個人所得税率引き下げの検討も行われている。加えて、本来は税収確保に全力を挙げるべき立場の内国歳入庁(BIR)職員の汚職もいまだ撲滅されていない。

    国民の「変革」への期待を背負ったドゥテルテ大統領は、自身の初めての歳出予算を3兆3500億ペソと発表した。一方、歳入額については、税収が大きな割合を占めていて2兆3100億ペソ。そのうち、BIRが1兆8300億ペソ、関税局が4,700億ペソを占めている。それぞれ目標達成のための政策や指針が掲げられている。

    BIR優先プログラムの発表
    BIRは2017年度に1兆8300億ペソの歳入を掲げ、この歳入目標を達成するため、ドゥテルテ政権下として初めてのBIR優先プログラムが、2017年1月15日にRMC No.5-2017として発布された。優先プログラムには26プログラムが掲げられており、各プログラムは三つの柱に分類されている。以下、具体的なプログラム内容について説明する。
    今回発表された内容は、基本的にはアキノ政権下の動きを踏襲しつつも、汚職撲滅に注力しているドゥテルテ政権化の方針が反映されている。

    2017年度BIRプログラムの概要: 三つの柱と26のプログラム

    1. 徴税目標の達成
    税率を上げることなく税収を維持・増収することを目標としたプログラムである。まずは、BIR内のシステム利用や関連当局との情報交換により、未納税者の特定を行い、その者への税務調査を強化する。また、営業停止などの罰則を科すプログラムを構築し、未納税者の抑制を行う。加えて、税務裁判の早期解決および判決結果を受けての税制変更、大納税企業に対する税務調査での未解決案件の早期解決、クロスボーダー取引への監視強化、地価公示価格の更新などを行うことで税率を上げることなく、税収を維持・増収することが期待されている。

    徴税目標の達成のための8項目
    1. 納税者のプロファイリングと業界別ベンチマーキング
    2. 付加価値税(VAT)納税を順守しない事業登録者への営業停止や一時休業の罰則
    3. 最近の売買価格を考慮した地価公示価格の更新
    4. 税率を上昇させずに歳入アップを実現するため、非納税登録者のマッピング・登録を進め、徴税増大を図る
    5. 地方(セブ市、カガヤンデオロ、ダバオ市)での延滞金管理システム手続きの実施
    6. 公判中の税務訴訟ケースを見直し、解決を図る
    7. 外国口座税務コンプライアンス法(FATCA)に伴い、各種クロスボーダー案件において他国の税務当局との情報の共有を進める
    8. Large Tax Payerに対する税務調査における未解決案件の解決を図る

    2. 納税者へのサービスの改善
    実務上、税務通達やルーリングのうち、納税者の対応が難しいまたは納税者にとって過度に負担と考えられる制度の見直しや撤廃、各種手続きの電子化や支払い方法の拡充を図り、納税者へのサービスを改善するとされている。また、納税者をLarge、 Medium、Small、Microと分類し、規模に応じた対応を行うことも検討されている。

    納税者サービスの改善のための13項目
    1. 納税者のビジネスの妨げとなるような歳入規則の見直し
    2. ルーリングの見直し
    3. 納税者の分類について、Large Tax Payerカテゴリーの拡大・サービスの強化、Medium Tax Payerの税務モニタリング、SmallおよびMicro Tax Payerのニーズへの対応
    4. 納税者カテゴリー(Large、Medium、Small、Micro)ごとに納税頻度の見直しやフォームの簡素化を図る
    5. Large Tax Payer以外にも電子申告登録の利用を促進し電子申告の拡大を進める
    6. クレジットカードやデビットカード、プリペイドカードによる納税を可能にする
    7. さまざまな目的で申請されるタックスクリアランスに関し、オンライン申請・手続きなどを可能にし、より利便化を図る
    8. 納税者登録や登録内容更新の電子化
    9. 電子モジュール、納税者登録システム(TRS)、申告申請手続き(RFP)、ケースマネジメントシステム(CMS)、集金支払い調整(CRR)など、電子納税情報システム(eTIS)の利用促進
    10. 電子証明書認証登録(eCAR)システムについてフォームへのシリアル番号を各税務管轄へ自動付与、オフライン入力の実現
    11. 地理情報システムを導入し、ユーザーにデータの分析や運用をすることを可能にさせる
    12. たばこにかかる物品税納付に関して、電子システムを強化する
    13. アルコールに関しての物品税の徴収と密売を防ぐための印紙制度の強化


    3. 歳入の保護と国民の信頼の回復

    汚職による歳入の目減りを防ぐため、汚職職員の解雇に強い姿勢で臨んでいく一方で、BIR職員の増員に力を入れ、今までの税務調査のプロセスの再検証などを進めることで、適切な税務調査の実現を図るとしている。また、BIRは弁護士や会計士などの専門職の採用を進めるために、BIR職員に対して他の公務員と比較しても高い水準で給与保証を行うよう求めている。

    歳入の保護と国民の信頼の回復のための5項目
    1. 汚職職員の解雇や係争中案件のスピーディーな解決
    2. 税務調査の再検証
    3. 公職員の給与平準化法案に関してBIRを非対象にするよう求める
    4. 職員の採用(996人のターゲット採用数)の早期達成
    5. 未解決・進行中の税務調査について規定された日数に沿って税務調査が行われているかの管理

    アキノ政権時との比較
    基本的な優先プログラムの内容は、アキノ政権下で発表されたBIRの5カ年中期計画(2016~2020年)の方針を継続しているものと考えられる。納税方法の拡充や手続きの電子化など、2016年度の優先プログラムとして挙げられていたプログラムが継続して優先事項として挙げられている部分も多い。

    一方で、2016年度の優先プログラムとされていた移転価格に関する歳入規則や事前確認制度について、2017年度の優先プログラムには記載がない。BIRの中期計画(2016~2020年)では、移転価格に関する関連ルールの整備を設け強化するとされているため、今後のBIRの動きに注目が集まっている。なお、移転価格の文書の保持については既に義務化されており、租税条約申請時に移転価格文書の有無についての問い合わせがBIRからされるなど、水面下での動きは始まっていると考えられる。

    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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