Services
We deliver value-added audit and assurance services to our clients, helping them manage their fiscal responsibilities with prudence and foresight.
-
Audit approach overview
Our audit approach will allow our client's accounting personnel to make the maximum contribution to the audit effort without compromising their ongoing responsibilities
-
Annual and short period audit
At P&A Grant Thornton, we provide annual and short period financial statement audit services that go beyond the normal expectations of our clients. We believe strongly that our best work comes from combining outstanding technical expertise, knowledge and ability with exceptional client-focused service.
-
Review engagement
A review involves limited investigation with a narrower scope than an audit, and is undertaken for the purpose of providing limited assurance that the management’s representations are in accordance with identified financial reporting standards. Our professionals recognize that in order to conduct a quality financial statement review, it is important to look beyond the accounting entries to the underlying activities and operations that give rise to them.
-
Other Related Services
We make it a point to keep our clients abreast of the developments and updates relating to the growing complexities in the accounting world. We offer seminars and trainings on audit- and tax-related matters, such as updates on Accounting Standards, new pronouncements and Bureau of Internal Revenue (BIR) issuances, as well as other developments that affect our clients’ businesses.
We help you identify the opportunities and pitfalls that can significantly affect your...
-
Tax advisory
With our knowledge of tax laws and audit procedures, we help safeguard the substantive and procedural rights of taxpayers and prevent unwarranted assessments.
-
Tax compliance
We aim to minimize the impact of taxation, enabling you to maximize your potential savings and to expand your business.
-
Corporate services
For clients that want to do business in the Philippines, we assist in determining the appropriate and tax-efficient operating business or investment vehicle and structure to address the objectives of the investor, as well as related incorporation issues.
-
Tax education and advocacy
Our advocacy work focuses on clarifying the interpretation of laws and regulations, suggesting measures to increasingly ease tax compliance, and protecting taxpayer’s rights.
We believe there is an optimal solution to every business challenge.
Using our Firm's breadth and depth of specialized expertise, we work with you to find...
-
Business risk services
Our business risk services cover a wide range of solutions that assist you in identifying, addressing and monitoring risks in your business. Such solutions include external quality assessments of your Internal Audit activities' conformance with standards as well as evaluating its readiness for such an external assessment.
-
Business consulting services
Our business consulting services are aimed at addressing concerns in your operations, processes and systems. Using our extensive knowledge of various industries, we can take a close look at your business processes as we create solutions that can help you mitigate risks to meet your objectives, promote efficiency, and beef up controls.
-
Transaction services
Transaction advisory includes all of our services specifically directed at assisting in investment, mergers and acquisitions, and financing transactions between and among businesses, lenders and governments. Such services include, among others, due diligence reviews, project feasibility studies, financial modelling, model audits and valuation.
-
Forensic advisory
Our forensic advisory services include assessing your vulnerability to fraud and identifying fraud risk factors, and recommending practical solutions to eliminate the gaps. We also provide investigative services to detect and quantify fraud and corruption and to trace assets and data that may have been lost in a fraud event.
-
Cyber advisory
Our focus is to help you identify and manage the cyber risks you might be facing within your organization. Our team can provide detailed, actionable insight that incorporates industry best practices and standards to strengthen your cybersecurity position and help you make informed decisions.
-
ProActive Hotline
Providing support in preventing and detecting fraud by creating a safe and secure whistleblowing system to promote integrity and honesty in the organisation.
We provide solid, first-rate support for your key accounting and administrative activities, such as outsourced accounting, payroll, and accounting-related...
-
Accounting services
At P&A Grant Thornton, we handle accounting services for several companies from a wide range of industries. Our approach is highly flexible. You may opt to outsource all your accounting functions, or pass on to us choice activities.
-
Staff augmentation services
We offer Staff Augmentation services where our staff, under the direction and supervision of the company’s officers, perform accounting and accounting-related work.
-
Payroll Processing
Payroll processing services are provided by P&A Grant Thornton Outsourcing Inc. More and more companies are beginning to realize the benefits of outsourcing their noncore activities, and the first to be outsourced is usually the payroll function. Payroll is easy to carve out from the rest of the business since it is usually independent of the other activities or functions within the Accounting Department.
Japan Desk
With our unique culture and opportunities, our organisation is a place where you can grow. Wherever you are in your career, we help you to make a difference...
We value each of the 50,000 people in our member firms equally and appreciate every contribution across Grant Thornton.
-
Our values
Grant Thornton prides itself on being a values-driven organisation and we have more than 38,500 people in over 130 countries who are passionately committed to these values.
-
Global culture
Our people tell us that our global culture is one of the biggest attractions of a career with Grant Thornton.
-
Learning & development
At Grant Thornton we believe learning and development opportunities allow you to perform at your best every day. And when you are at your best, we are the best at serving our clients
-
Global talent mobility
One of the biggest attractions of a career with Grant Thornton is the opportunity to work on cross-border projects all over the world.
-
Diversity
Diversity helps us meet the demands of a changing world. We value the fact that our people come from all walks of life and that this diversity of experience and perspective makes our organisation stronger as a result.
-
In the community
Many Grant Thornton member firms provide a range of inspirational and generous services to the communities they serve.
-
Behind the Numbers: People of P&A Grant Thornton
Discover the inspiring stories of the individuals who make up our vibrant community. From seasoned veterans to fresh faces, the Purple Tribe is a diverse team united by a shared passion.
If you wish to develop your talents to the fullest and build a fulfilling career, join P&A Grant Thornton, where you will be part of a dynamic...
-
Fresh Graduates
Fresh Graduates
-
Students
Whether you are starting your career as a graduate or school leaver, P&A Grant Thornton can give you a flying start. We are ambitious. Take the fact that we’re the world’s fastest-growing global accountancy organisation. For our people, that means access to a global organisation and the chance to collaborate with more than 40,000 colleagues around the world. And potentially work in different countries and experience other cultures.
-
Experienced hires
P&A Grant Thornton offers something you can't find anywhere else. This is the opportunity to develop your ideas and thinking while having your efforts recognised from day one. We value the skills and knowledge you bring to Grant Thornton as an experienced professional and look forward to supporting you as you grow you career with our organisation.
If you would like to join Grant Thornton, you may have a few questions about our organisation, how we do business, our culture and our global opportunities....
By ensuring that our clients are matched with professionals most familiar with their industry, P&A Grant Thornton aims to provide a seamless onboarding...
Emerging markets and shifting consumer demand are creating new opportunities in food and beverage, with business leaders investing in new products, markets,...
Our vision is to help learning institutions and business organisations go beyond and create powerful learning cultures through technology integration,...
Energy markets worldwide are undergoing major changes. P&A Grant Thornton can help you understand and navigate ensuing challenges and make sure you have the...
Optimism is slowly returning to the global economy, but the financial services industry needs to regain the trust of public and private bodies. To truly go...
Across the globe, not for profit organisations are increasingly expected to deliver more, while at the same time facing cuts in government funding and...
The outsourcing industry is one of the fastest growing sectors in the Philippines. Growth in the industry is at an annual average rate of 20%. The industry is...
Across the globe, countries are moving towards leaner, more commercial, locally focused, and responsive government and public sectors. At P&A Grant Thornton,...
Opportunity and optimism have emerged within the retail estate and construction industry. At P&A Grant Thornton, it’s our goal to help you benefit from these...
At P&A Grant Thornton, we’ll work with you to capitalise on all opportunities, manage the inherent risks the industry has to offer, and provide relevant...
Dynamic businesses need to move with speed and purpose if they want to capitalise on opportunities in hospitality and tourism. At P&A Grant Thornton, we know...
With operational cost, price competition, and currency volatility, pressure on profits continues to pile on retailers. Advancements in e-commerce are also...
経営者のための会計税務解説 第12回
経営者のための会計税務解説
フィリピン法人の日本人駐在員に対する確定申告の留意点③ － 税制改革による新個人所得税率－
P&A グラントソントン Japan Desk Director 伏見 将一
昨年の記事で駐在員の確定申告に関する記事を投稿したが、2017年12月19日に税制改革法案が承認され、2018年1月1日より施行された。2017課税年度においては旧ルールによる計算・納税となるが、2018年課税年度からは新ルールに対応しなければならない。今回は、個人所得税の累進課税テーブルに絞って駐在員の確定申告においてどのような影響が表れるのか解説する。
※駐在員確定申告の過去記事
フィリピン法人における日本人駐在員の確定申告に対する注意点① －納税義務者と適用税率－
フィリピン法人における日本人駐在員の確定申告に対する注意点② －留意点と計算イメージ－
税制改革
フィリピンの税制改革は、Tax Reformfor Acceleration and Inclusion：加速と内包的成長のための税制改革 (通称TRAIN)と呼ばれ、TRAINは、1997年以来改正がされていない1997年内国歳入法を改正、一般国民の税負担を減らしつつ、他の税項目の見直しを実施し、インフラや社会保障の充実のための税収の増加を目指している。パッケージが複数に分けられ、第一弾であるパッケージ１は約１年間の財務省案の提出から上下院の承認、インパクトを受ける各産業界との調整や攻防を経て、大統領が２０１７年１２月１９日に共和国法第10963号として承認され、２０１８年１月１日に施行された。
税制改革パッケージ１：RA10963（共和国法第10963号）
ドゥテルテ政権下における税制改革の中で、個人所得税の課税テーブルの変更が注目を集めている。この変更はフィリピン法人で働く日本人駐在員の個人所得税にも大きな影響を与える。現在、フィリピンの税務調査の対象は法人が中心であり、個人に及ばないことが多いため、日本人駐在員の確定申告を行っていない企業も散見されるが、各国の税務調査の動向を考慮すると、数年後にはフィリピンでも個人所得税の税務調査が本格化すると考えられる。
個人所得税の新テーブル
旧法では、5％～32％の累進課税テーブルが採用されていたが、その課税テーブルが20年来見直されず、年間50万ペソ（約100万円）の所得収入を得ていた人は、所得が50万ペソを超える部分に最高税率である32％が課されていた。フィリピンの給与基準で、マネージャークラスの中間所得層でこの税率の対象となる人が多く、中間所得層者に対して大きな負担となっていた。
変更後のテーブルでは、一部の高額給与所得者を除き減税となり、2023年以降はさらに減税となる。
非課税賞与枠、基礎控除、扶養控除
上記の大幅変更に加え、以下の変更が実行された。
- 非課税賞与：旧法82,000ペソ ⇒ 新法 90,000ペソ
- 基礎控除：旧法年間 50,000ペソ ⇒ 新法 廃止
- 扶養控除：旧法1名あたり25,000ペソ、最大4名まで ⇒ 新法 廃止
今まで規定されていた細かな控除がなくなり、世帯、扶養家族の有無にかかわらず25万ペソ以下の所得者は免税となり非常に分かりやすいシステムになったと言える。
日本人駐在員A氏の計算例：新旧比較
下記の条件の場合の確定申告の具体的な計算について説明していく。
- 対象：A氏（40歳） 日本の親会社からフィリピン子会社へ出向
- 家族：フィリピンで妻・子供2名（10歳・8歳）と同居
- ィリピン滞在期間：1月1日から12月31日
給与等情報
・フィリピン
- 給与月額150,000ペソ・13ヶ月及び14ヶ月ボーナスあり
- 支給総額150,000ペソ×14=2,100,000ペソ
・日本
- 給与月額400,000円・賞与夏・冬2回 賞与支給総額1,750,000円
- 支給総額400,000円×12+1,750,000 =6,550,000円
- 6,550,000円×為替レート(JPY-PHP)：0.44=2,882,000ペソ
なお、計算の便宜上、社会保険については考慮しない。
*1,*2：表１の累進課税テーブルに基づく
*3：月次源泉徴収額も、ルールに基づき2018年度より変更
改正により、給与計算事務が非常にシンプルになり、個人所得税額が減少する駐在員が増えると考えられる。
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。