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{"id":733,"date":"2014-09-01T11:03:10","date_gmt":"2014-09-01T11:03:10","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/myanmar_blog\/%e3%83%9f%e3%83%a3%e3%83%b3%e3%83%9e%e3%83%bc%e5%ae%9f%e5%8b%99q-a-%e3%80%80%ef%bd%9e%e5%85%8d%e7%a8%8e%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6%ef%bd%9e\/"},"modified":"2021-10-28T03:13:18","modified_gmt":"2021-10-28T03:13:18","slug":"myanmar-qa-about-tax-refund","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/myanmar_blog\/myanmar-qa-about-tax-refund\/","title":{"rendered":"\u30df\u30e3\u30f3\u30de\u30fc\u5b9f\u52d9Q &A \u3000\uff5e\u514d\u7a0e\u306b\u3064\u3044\u3066\uff5e"},"content":{"rendered":"

\u30df\u30f3\u30ac\u30e9\u30d0\u30fc\u3001\u30df\u30e3\u30f3\u30de\u30fc\u30fb\u30e4\u30f3\u30b4\u30f3\u99d0\u5728\u54e1\u306e\u6749\u5c71 \u88d5\u7f8e\uff08\u3059\u304e\u3084\u307e \u3072\u308d\u307f\uff09\u3067\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u514d\u7a0e\u306b\u95a2\u3059\u308b\u3001\u3088\u304f\u3042\u308b\u3054\u8cea\u554f\u3067\u3059\u3002\u5b9f\u52d9\u4e0a\u3001\u3069\u3046\u306a\u306e\uff1f\u3068\u3044\u3046\u58f0\u306b\u304a\u5fdc\u3048\u3057\u307e\u3059\u3002<\/p>\n

Q.\u3000\u30df\u30e3\u30f3\u30de\u30fc\u3078\u306e\u9032\u51fa\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3069\u3046\u3044\u3063\u305f\u5f62\u614b\u3067\u306e\u9032\u51fa\u304c\u514d\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\u3002
\u3000\u3000\u6700\u8fd1\u3001\u7d30\u5247\u304c\u767a\u8868\u3055\u308c\u305f\u3068\u3082\u805e\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n

A.
\u73fe\u72b6\u3001\u5916\u56fd\u6295\u8cc7\u6cd5\u306b\u57fa\u3065\u3044\u3066\u8a2d\u7acb\u3057\u305f\u4f1a\u793e\u304c5\u5e74\u9593\u306e\u6cd5\u4eba\u7a0e\u306e\u514d\u7a0e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff08The Foreign Investment Law, 2nd November 2012\uff09
\u307e\u305f\u3001\u95a2\u7a0e\u3068\u5546\u696d\u7a0e\u306e\u514d\u7a0e\u306b\u3064\u3044\u30668\u670819\u65e5\u4ed8\u3067\u30df\u30e3\u30f3\u30de\u30fc\u6295\u8cc7\u59d4\u54e1\u4f1a\uff08MIC: Myanmar Investment Commission\uff09\u304b\u3089\u7d30\u5247\u304c\u767a\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u767a\u8868\u3055\u308c\u305f\u7d30\u5247\uff08MIC Notification No.51\/2014\uff09\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u4e8b\u696d\u3092\u884c\u3046\u4f01\u696d\u306f\u3001\u95a2\u7a0e\u3068\u5546\u696d\u7a0e\u306e\u6e1b\u514d\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

(a) \u9152\u985e\u3001\u30bf\u30d0\u30b3\u306b\u95a2\u3059\u308b\u30b5\u30fc\u30d3\u30b9\u53c8\u306f\u88fd\u9020\u696d
(b) \u77f3\u6cb9\u3001\u30c7\u30a3\u30fc\u30bc\u30eb\u3001\u6a5f\u68b0\u6cb9\u3001\u5929\u7136\u30ac\u30b9\u306b\u95a2\u3059\u308b\u8cbf\u6613\u696d
(c) \u8eca\u4e21\u4fee\u7406\u696d\u53c8\u306f\u305d\u308c\u306b\u985e\u4f3c\u3059\u308b\u4e8b\u696d
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(e) \u68ee\u6797\u5730\u57df\u306e\u9577\u671f\u30ea\u30fc\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u4e8b\u696d (\u68ee\u6797\u306e\u5185\u5916) \u3002\u6728\u6750\u306e\u751f\u7523
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(g) \u5efa\u8a2d\u53c8\u306f\u3001\u5efa\u7269\u8ca9\u58f2
(h) \u6a5f\u68b0\u30fb\u8eca\u4e21\u306e\u30ec\u30f3\u30bf\u30eb\u4e8b\u696d
(i) \u30ec\u30b9\u30c8\u30e9\u30f3\u30fb\u98df\u54c1\u8ca9\u58f2<\/p>\n

\u306a\u304a\u3001\u672c\u5185\u5bb9\u306f\u3001\u7d30\u5247\u767a\u8868\u5f8c\u306bMIC\u3088\u308a\u8a31\u53ef\u304c\u304a\u308a\u305f\u4f1a\u793e\u3088\u308a\u9069\u5fdc\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n

\u5f0a\u793e\u3067\u306f\u3001\u9032\u51fa\u524d\u306eFS\u8abf\u67fb\u304b\u3089\u3001\u4f1a\u793e\u8a2d\u7acb\u3001\u4f1a\u8a08\u30fb\u7a0e\u52d9\u3001\u52b4\u52d9\u306a\u3069\u306b\u9032\u51fa\u306b\u95a2\u3059\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u4e00\u8cab\u3057\u3066\u3054\u63d0\u4f9b\u81f4\u3057\u307e\u3059\u3002\u3054\u8cea\u554f\u3084\u3054\u4e0d\u5b89\u306a\u4e8b\u306a\u3069\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u3001\u4e0b\u8a18\u307e\u3067\u3054\u9023\u7d61\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

Tokyo Consulting Firm Co., Ltd. \uff08\u30df\u30e3\u30f3\u30de\u30fc\uff09
\u30e4\u30f3\u30b4\u30f3\u99d0\u5728\u54e1
\u6749\u5c71 \u88d5\u7f8e<\/p>\n

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<\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

<\/span><\/p>\n

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