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    5. 2018年4月号

    2018年4月号

    30 May 2018

    2018年4月号

    2018年4月号

    ■ 2018年4月号 Top Withholding Agent企業における源泉税の取り扱いについて

    2018年3月に発表されたRR11-2018にて、Top Withholding Agent企業における源泉税の取り扱いについての変更が加えられています。
    Top Withholding Agentに認定された企業は、国内企業等への支払に際し、物品については1%、サービスについては2%の源泉義務が課せられています。


    (1) BIR長官より、下記の分類に認定された場合

    RR1-98にてLarge Tax Payerして認定された納税者
    RR6-2009にてTop20,000の会社に認定された納税者
    RR6-2009にてTop5,000の個人に認定された納税者

    (2) Medium TaxpayerもしくはTaxpayer Account Management Program(TAMP)に含められた納税者
    ※TAMPに含められた納税者とは、RDOによって認定される地方ごとの高額納税者を指します。
    Top Withholding Agentとして認定される場合は、新聞での発表及びBIRのWebsite上で公示が行われるとされています。そして、公示された企業については、翌月1日より源泉徴収義務が発生します。
    特に、Medium Taxpayer及びTAMPについては、新しく作られた分類であり、従前は源泉徴収義務を負っていなかったため、当該分類に入った企業については、適切に国内企業等への支払に際し、源泉徴収を行っているのかどうかの確認が重要です。

    • 詳細、貴社経理担当への案内は、以下HP(英語)にて解説しています。 

    https://www.grantthornton.com.ph/newsroom/technical-alerts/tax-alert/2018/new-rules-on-withholding-agents-for-purchases-of-services-and-goods/

     

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