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    6. 経営者のための会計税務解説 第11回

    経営者のための会計税務解説 第11回

    10 Apr 2018

    経営者のための会計税務解説 第11回

    経営者のための会計税務解説

    フィリピン会計・税務・ビジネス用語集その2

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

    フィリピンでビジネスをしているとフィリピン人と仕事の会話やメールでやり取り、また政府機関からの通達等の中に、フィリピン独特の略語や専門用語が散りばめられていて、理解を妨げることがある。

    例えば、以下のようなセンテンスがある。回答は後述。

    1. LBT should be paid to LGU every year in order to renew the Mayor’s Permit.
    2. Monthly lease payment is subject to EWT which is creditable against the income tax due of the payee.
    3. CORTT form should be filed within 30 days from the payment of FWT to avail of the preferential rates prescribed in tax treaty for certain income earned by non-resident individual or a company.

     本稿では、特に難しく感じる税務を中心に頻出税務用語、略語を紹介する。なお2018年1月に施行された税制改革による影響は反映していない。

    略語

    正式名称

    日本語

    ATP

    Authority to Print

    請求書や領収書類の印刷・作成に必要なBIR(Bureau of Internal Revenue:内国歳入局)の許可。

    CGT

    Capital Gain Tax

    キャピタル・ゲイン税。非上場株式や固定資産の売却から生じる譲渡益にかかる税のこと。

    CIT

    Corporate Income Tax

    法人所得税。原則、フィリピンでは30%の法人税率が一律で課される。

    CIR

    Certificate of Inward Remittance

    外国為替送金証明書。銀行から外国直接投資の証明として発行される書類。海外からの出資や借入れの場合に利用される。

    CIR

    Commissioner of Internal Revenue

    内国歳入庁長官。なお、現在長官はセサール・ドゥライ氏。

    CORTT form

    Certificate of Residency for Tax Treaty

    租税条約の為の居住証明書。非居住者が配当・利子・ロイヤルティを受け取るにあたり、租税条約で規定されている限度税率を適用するために提出する書類。

    CWT

    Creditable Withholding Tax

    控除対象源泉税。源泉徴収義務者が代金支払い時に前払税金としてBIRに支払った税金で、法人税額計算時に控除が可能な税金。

    CTA

    Court of Tax Appeal

    税務裁判所。税務関連の係争事件を扱う。

    DST

    Documentary Stamp Tax

    印紙税。貸付契約書、証券、保険証書等の文書に係る税。

    eFPS

    Electronic Filing and Payment System

    電子納税システム。PEZA企業等一定の企業は電子納税が義務付けられている。

    EWT

    Expanded Withholding Tax

    拡大源泉税。賃貸、専門的サービス、サプライヤー等に関する支払において、源泉して納付することが義務付けられている。

    FAN

    Final Assessment Notice

    最終評価通知。税務調査手続きにおいて、内国歳入庁長官もしくは適切な権限者に確認された正式な納税要求書。

    FBT

    Fringe Benefit Tax

    付加給付税。会社が管理的な立場にある従業員に対して給与するサービスや物品に係る税。税率は原則32%。

    FWT

    Final Withholding Tax

    最終源泉税。非居住外国法人への配当やロイヤルティの支払い等の取引に適用され、源泉徴収義務者が代理で納めた税金の納付をもって対象取引の課税関係が完結する。

    ITAD

    International Tax Affairs Division

    国際税務部

    ITR

    Income Tax Return

    所得税申告書

    Input VAT

    Input Value Added Tax

    インプット付加価値税。日本でいう仮払消費税。物品の輸入、フィリピン国内における購入、サービス、輸入等に対して課せられる。

    LBT

    Local Business Tax

    地方事業税。事業をおく自治体に収める税金。総受領額に対して課税され、納税することで事業許可証の更新が可能となる。

    LOA

    Letter of Authority

    調査通知。税務当局から税務調査の選定先に税務調査の開始を知らせる通知書。

    LTS

    Large Taxpayers Service

    高額納税者サービス部門。BIRの一部門であり、高額納税者に対し、補助や徴収、査定やその行動の監視までを機能的に行う。

    NIRC

    National Internal Revenue Code

    フィリピン内国歳入法

    NOLCO

    Net Operational Loss Carry Over

     

    繰越欠損金。欠損金発生の翌年から三年間に生じた課税所得からの控除が可能。

    NRAETB

    Nonresident Alien Engaged in Trade and Business

    フィリピン国内で事業に従事している非居住外国人。フィリピン国内に居住地を有さず、かつ、フィリピン国民ではないが事業に従事している人。

    NRANETB

    Nonresident Alien Not Engaged in Trade and Business

    フィリピン国内で事業に従事していない非居住外国人。フィリピン国内に居住地を有さず、かつ国民ではなく、事業に従事していない人。

    Output VAT

    Output Value Added Tax

    アウトプットVAT。日本でいう仮受消費税。物品、財産、サービスの販売総額または総収総額に対して課せられる。

    PAN

    Preliminary Assessment Notice

    初期評価通知。税務調査手続きの中で、初期的な通知として通達されるもので、追加徴収額が記されている。

    PE

    Permanent Establishment

    恒久的施設

    RATE program

    Run After Tax Evaders program

    「脱税者を追え!」プログラム。BIRとフィリピン司法省による脱税者を取り締まる共同プログラム。

    RDO

    Regional District Office

    地域税務管轄所。企業が登記されている地域の管轄BIRでRDO1からRDO115に分かれている。高額納税者を除く、ほとんどの企業が所轄のRDOに税金を納める。

    Reconsideration

     

    再確認。税務調査において、納税者がFLD/FANの受領後30日以内に、追加の証拠を必要としない既存の情報を基にした再考の要請をすること。

    Reinvestigation

     

    再調査。税務調査において、納税者がFLD/FANの受領後30日以内に、新しく発見された、もしくは追加の証拠を基にした再検査の要請をすること。

    RPT

    Real Property Tax

    固定資産税。土地や建物、その他の機械や設備といった固定資産に対して係る地方税。数年に一度、地価の見直しがある。

    RMO

    Revenue Memorandum Order

    歳入覚書令

    RMC

    Revenue Memorandum Circular

    歳入覚書回覧

    RR

    Revenue Regulation

    歳入規則

    Surcharge

     

    加算税。追徴において本税に対し25%課される。また利子(interest)として本税に対し年利20%課される。

    Tax Assessment, Tax Audit

     

    税務調査。ランダムに選定された企業または個人が税務調査を受ける。あるいは、税金還付申請時、会社清算時、タックスクリアランス申請時等には税務調査の対象となる。

    Tax Clearance

     

    税務清算。税金の滞納がない状態を証明する書類で、フィリピンの事業を清算する際や合併時等に必要となる。

    LGU

    Local Government Unit

    地方自治体

    TIN

    Tax Identification Number

     

    納税者識別番号

    TTRA

    Tax Treaty Relief Application

    租税条約軽減申請。非居住外国法人に課税される税金を軽減し二重課税を回避するために二国間で定められている租税条約の適用を申請すること。

    TY

    Taxable Year

    課税年度

    VAT

    Value Added Tax

     

    付加価値税。フィリピン国内における物品、サービス、輸入を課税対象とする税金。税率は現在12%。Input VATとOutput VATの差額を納付する。

    WHT

    Withholding Tax

    源泉徴収税。フィリピンでは様々な取引において源泉徴収のルールが定められており、給与源泉、拡大源泉税、最終源泉税等がある。

    例文答え)

    1. LBT should be paid to LGU every year in order to renew the Mayor’s Permit.
      • 地方事業税を地方自治体に支払う事で、市長許可証(事業許可証)の更新が可能となる。

    2. Monthly lease payment is subject to EWT which is creditable against the income tax due of the payee.

      • 毎月の賃貸契約の支払は、拡大源泉税の対象となり、源泉された税金は対価受取者の所得税から控除可能となる。

    3. CORTT form should be filed within 30 days from the payment of FWT to avail of the preferential rates prescribed in tax treaty for certain income earned by non-resident individual or a company.

      • 非居住者・非居住企業の所得について、租税条約で規定されている限度税率を適用する為には、租税条約の為の居住証明書を最終源泉税の支払から30日以内に提出しなければならない。

    以上

    お問い合わせ、相談は:

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

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