\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u3000\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306fVAT\u9084\u4ed8\u306b\u5bfe\u3059\u308b\u6700\u65b0\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3000\u307e\u305a\u3001\u3053\u308c\u307e\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u305fVAT\u9084\u4ed8\u8acb\u6c42\u30eb\u30fc\u30eb\uff08RMC No. 54-2014\uff09\u306e\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0VAT\u9084\u4ed8\u7533\u8acb\u304b\u3089120\u65e5\u4ee5\u5185\u306bBIR\u5074\u304b\u3089\u4f55\u3089\u56de\u7b54\u304c\u306a\u3044\u5834\u5408\u3001\u5426\u8a8d\u3068\u307f\u306a\u3059\uff08\u307f\u306a\u3057\u5426\u8a8d\uff09<\/p>\n

\u25a0RMC No. 54-2014\u4ee5\u524d\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u9084\u4ed8\u7533\u8acb\u5f8c\u306e\u8ffd\u52a0\u30b5\u30dd\u30fc\u30c8\u8cc7\u6599\u306e\u63d0\u51fa\u304c\u4e00\u5207\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u308a\u3001\u9084\u4ed8\u7533\u8acb\u306b\u5fc5\u8981\u306a\u3059\u3079\u3066\u306e\u66f8\u985e\u3092\u7533\u8acb\u6642\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u3063\u305f\u3002\u307e\u305f\u3001\u63d0\u51fa\u66f8\u985e\u306b\u4e0d\u5099\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u7533\u8acb\u306f\u5426\u8a8d\u3055\u308c\u308b<\/p>\n

\u25a0\u7d0d\u7a0e\u8005\u306fBIR\u306b\u3088\u308b\u9084\u4ed8\u7533\u8acb\u306e\u5426\u8a8d\u5f8c\u3082\u3057\u304f\u306f\u7533\u8acb\u6642\u304b\u3089\u4f55\u3089BIR\u306e\u53cd\u5fdc\u304c\u7121\u304f120\u65e5\u7d4c\u904e\u5f8c\u300130\u65e5\u4ee5\u5185\u306b\u7a0e\u52d9\u88c1\u5224\u6240\uff08Curt of Tax Appeal\uff1aCTA\uff09\u306b\u63d0\u8a34\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/p>\n

\u25a0\u7d99\u7d9a\u4e2d\u306e\u3059\u3079\u3066\u306e\u9084\u4ed8\u7533\u8acb\u6848\u4ef6\u306b\u300c120\u65e5\uff0b30\u65e5\u30eb\u30fc\u30eb\u300d\u304c\u9069\u7528\u3055\u308c\u3001RMC No. 54-2014\u767a\u884c\u6642\u70b9\u3067CTA\u306b\u63d0\u8a34\u3057\u3066\u3044\u306a\u3044\u5206\u306e\u4ea4\u6e09\u304c\u6253\u3061\u5207\u3089\u308c\u308b\uff08RMC No. 54-2014\u306e\u4e8b\u5b9f\u4e0a\u306e\u9061\u53ca\u9069\u7528\uff09<\/p>\n

 <\/p>\n

\u3000RMC No. 54-2014\u306e\u9061\u53ca\u9069\u7528\u306b\u3064\u3044\u3066\u3001\u5404\u7d4c\u6e08\u56e3\u4f53\u306a\u3069\u304b\u3089\u306e\u5ea6\u91cd\u306a\u308b\u64a4\u56de\u8981\u6c42\u306b\u5bfe\u3057\u3066\u3001\u30d8\u30ec\u30ca\u30b9\u524dBIR\u9577\u5b98\u306e\u4e0b\u3067\u306f\u5168\u304f\u52d5\u304d\u304c\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n

 \u3057\u304b\u3057\u3001\u4eca\u822c\u3001RR No. 1-2017\u304c\u516c\u8868\u3055\u308c\u30012015\u5e7412\u67088\u65e5\u4ed8\u3051\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\uff08G. R. No. 207112\uff09\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u306fVAT\u9084\u4ed8\u7533\u8acb\u6642\u306b\u306b\u5b58\u5728\u3059\u308b\u30eb\u30fc\u30eb\u3067\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u3046\u6a29\u5229\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u3057\u305f\u304c\u3063\u3066\u3001BMC No. 54-2014\u304c\u6709\u52b9\u306b\u306a\u3063\u305f2014\u5e746\u670811\u65e5\u3088\u308a\u524d\u306b\u9084\u4ed8\u7533\u8acb\u3092\u3057\u305f\u7d0d\u7a0e\u8005\u306bRMC No. 54-2014\u3092\u9061\u53ca\u7684\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u3092\u963b\u5bb3\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u8a8d\u3081\u3089\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u898b\u89e3\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3053\u308c\u306f\u4e8b\u5b9f\u4e0a\u306e\u3001\u904e\u5e74\u5ea6\u306e\u300c\u307f\u306a\u3057\u5426\u8a8d\u300d\u6848\u4ef6\u3092\u6551\u6e08\u3059\u308b\u63aa\u7f6e\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306fRR No. 1-2017\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u25a0\u5185\u56fd\u6b73\u5165\u6cd5122\u6761\uff08A\uff09\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b2\u5e74\u9593\u306e\u6cd5\u5b9a\u7533\u8acb\u671f\u9650\u3092\u904e\u304e\u3066\u9084\u4ed8\u7533\u8acb\u304c\u884c\u308f\u308c\u305f\u30b1\u30fc\u30b9<\/p>\n

\u25a0\u66f8\u9762\u306b\u3066\u9084\u4ed8\u304c\u5426\u8a8d\u3055\u308c\u305f\u30b1\u30fc\u30b9<\/p>\n

\u25a0\u5168\u984d\u3082\u3057\u304f\u306f\u4e00\u90e8\u306b\u3064\u3044\u3066\u9084\u4ed8\u304c\u627f\u8a8d\u3055\u308c\u305f\u30b1\u30fc\u30b9<\/p>\n

\u25a0CTA\u306b\u304a\u3044\u3066\u65e2\u306b\u4fc2\u4e89\u4e2d\u306e\u30b1\u30fc\u30b9\u3002\u305f\u3060\u3057\u3001CTA\u3078\u306e\u63d0\u8a34\u3092\u53d6\u308a\u4e0b\u3052\u305f\u8a3c\u660e\u304c\u3042\u308b\u5834\u5408\u306f\u3053\u306e\u9650\u308a\u3067\u306f\u306a\u3044<\/p>\n

 <\/p>\n

\u8a72\u5f53\u3059\u308b\u4f01\u696d\u306b\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u306f\u3001\u300c\u307f\u306a\u3057\u5426\u8a8d\u300d\u3068\u3055\u308c\u3066\u3044\u305fVAT\u9084\u4ed8\u8acb\u6c42\u6848\u4ef6\u306b\u3064\u3044\u3066\u3001\u7d99\u7d9a\u3057\u3066BIR\u3068\u306e\u9084\u4ed8\u306b\u5411\u3051\u305f\u4ea4\u6e09\u304c\u53ef\u80fd\u3068\u306a\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u5f53\u521d\u7533\u8acb\u3092\u884c\u3063\u305f\u7a0e\u52d9\u7f72\u306b\u5be9\u67fb\u72b6\u6cc1\u306e\u78ba\u8a8d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4eca\u5f8c\u3001BIR\u304b\u3089\u9084\u4ed8\u7533\u8acb\u3092\u884c\u3063\u305f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u9084\u4ed8\u53ef\u5426\u7b49\u306b\u3064\u3044\u3066\u306e\u500b\u5225\u901a\u77e5\u304c\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u306b\u3001\u5f53\u8a72\u901a\u77e5\u3092\u53d7\u3051\u305f\u306e\u3061\u3001BIR\u306b\u3088\u308b\u5be9\u67fb\u7d50\u679c\u3092\u53d7\u3051\u5165\u308c\u308b\u3001\u6216\u3044\u306fCTA\u306b\u63d0\u8a34\u3059\u308b\u304b\u3092\u5404\u4f01\u696d\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5f0a\u793e\u3067\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u304b\u3089\u9032\u51fa\u5f8c\u306e\u4f1a\u8a08\u3001\u7a0e\u52d9\u3001\u4eba\u4e8b\u304a\u3088\u3073\u52b4\u52d9\u307e\u3067<\/p>\n

\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

Unit 801, 8th Floor, Bank of Makati Building, Ayala Ave.
Extension Cor. Metropolitan Avenue, Makati City, Philippines.<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u3000\u30de\u30cb\u30e9\u99d0\u5728\u54e1<\/p>\n

\u8fd1\u77f3\u3000\u4f91\u57fa<\/p>\n

 <\/p>\n

<\/a> <\/span><\/p>\n

\u203b\uff09\u8a18\u8f09\u3057\u307e\u3057\u305f\u5185\u5bb9\u306f\u3001\u4f5c\u6210\u6642\u70b9\u3067\u5f97\u3089\u308c\u308b\u60c5\u5831\u3092\u57fa\u306b\u3001\u7d30\u5fc3\u306e\u6ce8\u610f\u3092\u6255\u3063\u3066\u4f5c\u6210\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\u306e\u6b63\u78ba\u6027\u53ca\u3073\u5b89\u5168\u6027\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u5f53\u8a72\u60c5\u5831\u306b\u57fa\u3065\u3044\u3066\u88ab\u3063\u305f\u3044\u304b\u306a\u308b\u640d\u5bb3\u306b\u3064\u3044\u3066\u3082\u60c5\u5831\u63d0\u4f9b\u8005\u53ca\u3073\u5f0a\u793e\uff08\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u4e26\u3073\u306bTOKYO CONSULTING FIRM PHILIPPINE BRANCH\uff09\u306f\u3001\u4e00\u5207\u306e\u8cac\u4efb\u3092\u8ca0\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u307e\u305b\u3002<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002 \u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30de\u30cb\u30e9\u306e\u8fd1\u77f3\u3067\u3059\u3002   \u3000\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306fVAT\u9084\u4ed8\u306b\u5bfe\u3059\u308b\u6700\u65b0\u306e\u52d5\u5411\u306b\u3064\u3044\u3066\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002   \u3000\u307e\u305a\u3001\u3053\u308c\u307e\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u305fVAT\u9084\u4ed8\u8acb\u6c42\u30eb\u30fc\u30eb\uff08RMC No. […]","protected":false},"author":1,"featured_media":2793,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true},"categories":[23,19],"tags":[],"jetpack_publicize_connections":[],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/philippines_blog\/wp-content\/uploads\/2019\/05\/\u7a0e\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-ib","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1127"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/comments?post=1127"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1127\/revisions"}],"predecessor-version":[{"id":1843,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1127\/revisions\/1843"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2793"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1127"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1127"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1127"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}