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  5. 専門家等の報酬支払の拡大源泉税が8% に

専門家等の報酬支払の拡大源泉税が8% に

10 Jan 2018
  • 専門家等の報酬支払の拡大源泉税が8% に

専門家等の報酬支払の拡大源泉税が8% に

(Revenue Memorandum Circular No. 1-2018) 歳入覚書回覧No. 1-2018

以下の個人専門家の報酬支払等に係るの拡大源泉税が15%(年間所得72万ペソ以上)あるいは10%(年間所得72万ペソ以下)から8% に変更になりました。

1. Professional fees, talent fees, commissions, etc. for services rendered by individuals

2. Income distribution to beneficiaries of Estates and Trusts
3. Income payment to certain brokers and agents
4. Income payment to partners of GPP
5. Professional fees paid to medical practitioners
6. Commission of independent and/or exclusive sales representatives, and marketing agents of companies

法人格への支払は、引き続き15%あるいは10%の源泉税率となっておりますのでご留意ください。

承認された税制改革パッケージ1に基づく税法改正(RA10963下)では、年間所得が三百万ペソ以下の個人事業主や個人専門家は、8%の選択的所得税が認められることとなりました。

英語版記事⇒こちら

日本語でのご質問は、ジャパンデスクまで

Japan.Desk@ph.gt.com

.

RMC No. 01-2018
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