\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0eVAT12\uff05\u306e\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u52d5\u5411\u306b\u3064\u3044\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

2017\u5e74\u7a0e\u5236\u6539\u6b63\u30d1\u30c3\u30b1\u30fc\u30b8\uff11\uff08\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u53ca\u3073VAT\u30fb\u7269\u54c1\u7a0e\u306e\u6539\u6b63\uff09\u306e\u8349\u6848\u304c\u8ca1\u52d9\u7701\u306b\u63d0\u51fa\u3055\u308c\u3066\u304a\u308a\u3001\u73fe\u5728\u307e\u3067\u5be9\u8b70\u4e2d\u3068\u306a\u3063\u3066\u304a\u308a\u307e\u3059\u3002\u5be9\u8b70\u304c\u901a\u3063\u305f\u969b\u306b\u306f\u30012018\u5e74\u4ee5\u964d\u304b\u3089\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d1\u30c3\u30b1\u30fc\u30b8\uff11\u3067\u306f\u3001\u500b\u4eba\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u6240\u5f97\u7a0e\u306e\u6e1b\u5c11\u306b\u3088\u308a\u6e1b\u3063\u305f\u7a0e\u53ce\u3092\u88dc\u3066\u3093\u3059\u308b\u70ba\u3001\u30bc\u30ed\uff05VAT\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u7bc4\u56f2\u3092\u4e0b\u8a18\u306e\u8868\u306e\u901a\u308a\u5909\u66f4\u3057\u3001\u3053\u308c\u3089\u306e\u9805\u76ee\u304c12%\u306b\u306a\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002<\/p>\n

\u3059\u306a\u308f\u3061\u3001\u30bc\u30ed\uff05VAT\u306f\u76f4\u63a5\u306e\u6d77\u5916\u8f38\u51fa\u306e\u307f\u306b\u9650\u5b9a\u3057\u3001\u4e00\u65b9\u3067\u9593\u63a5\u8f38\u51fa\u7b49\u306b\u95a2\u3057\u3066\u652f\u6255\u3063\u305f\u30a4\u30f3\u30d7\u30c3\u30c8VAT\uff08\u4eee\u6255\u6d88\u8cbb\u7a0e\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u73fe\u91d1\u9084\u4ed8\u306e\u4ed5\u7d44\u307f\u3092\u4f5c\u308b\u65b9\u5411\u6027\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001VAT\u8ab2\u7a0e\u306e\u7bc4\u56f2\u62e1\u5927\u306f\u3001\u7a0e\u53ce\u62e1\u5927\u306b\u30de\u30b9\u30c8\u306a\u305f\u3081\u3001\u6cd5\u6848\u5316\u3055\u308c\u308b\u898b\u8fbc\u307f\u306f\u9ad8\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u25a0\u7269\u54c1\u306b\u3088\u308b\u30bc\u30ed\u30ec\u30fc\u30c8VAT\u58f2\u4e0a\u306e\u4e3b\u306a\u8ab2\u7a0e\u7bc4\u56f2\u306e\u5909\u66f4\uff080%→12%\uff09<\/p>\n

\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u6240\u5728\u3057\u3066\u3044\u308b\u8f38\u51fa\u578b\u88fd\u9020\u4f01\u696d\u3078\u306e\u88fd\u9020\u76ee\u7684\u306e\u305f\u3081\u306b\u904b\u642c\u3055\u308c\u308b\u539f\u6750\u6599\u3084\u68b1\u5305\u6750\u6599\u306e\u975e\u5c45\u4f4f\u8005\u3078\u306e\u58f2\u4e0a<\/p>\n

\u30fb70%\u306e\u6d77\u5916\u8f38\u51fa\u58f2\u4e0a\u9ad8\u3092\u6709\u3059\u308b\u8f38\u51fa\u578b\u4f01\u696d\u306b\u5bfe\u3059\u308b\u58f2\u4e0a<\/p>\n

\u30fb\u9593\u63a5\u8f38\u51fa<\/p>\n

 <\/p>\n

\u25a0\u30b5\u30fc\u30d3\u30b9\u306b\u3088\u308b\u30bc\u30ed\u30ec\u30fc\u30c8VAT\u58f2\u4e0a\u306e\u4e3b\u306a\u8ab2\u7a0e\u7bc4\u56f2\u306e\u5909\u66f4\uff080%→12%\uff09<\/p>\n

\u30fb70%\u8f38\u51fa\u58f2\u4e0a\u3092\u6709\u3059\u308b\u4f01\u696d\u306e\u305f\u3081\u306b\u88fd\u54c1\u306e\u52a0\u5de5\u3001\u88fd\u9020\u306b\u5f93\u4e8b\u3059\u308b\u5951\u7d04\u8005\u3042\u308b\u3044\u306f\u30b5\u30d6\u30b3\u30f3\u304c\u884c\u3063\u305f\u30b5\u30fc\u30d3\u30b9<\/p>\n

 <\/p>\n

\u25a0\u514d\u7a0eVAT\u306e\u4e3b\u306a\u5909\u66f4<\/p>\n

\uff080%→Exempt\uff09<\/p>\n

\u30fb\u518d\u751f\u53ef\u80fd\u30a8\u30cd\u30eb\u30ae\u30fc\u3092\u901a\u3058\u3066\u751f\u3058\u305f\u96fb\u529b\u3001\u71c3\u6599\u306e\u58f2\u4e0a<\/p>\n

\uff08\u514d\u7a0e→12%\uff09<\/p>\n

\u30fb\u7d0410,000PHP\u3092\u8d85\u3048\u306a\u3044\u30b3\u30f3\u30c9\u30df\u30cb\u30a2\u30e0\u306e\u5c45\u4f4f\u30e6\u30cb\u30c3\u30c8\u306e\u8cc3\u8cb8<\/p>\n

 <\/p>\n

\u3054\u53c2\u8003\u307e\u3067\u306b\u3001\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u4f1a\u8a08\u58eb\u304c\u307e\u3068\u3081\u305f\u6539\u5b9a\u524d\u5f8c\u306e\u4e00\u89a7\u8868\u3092\u6dfb\u4ed8\u81f4\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Please see below proposed tax reform on expansion of the VAT base:<\/strong><\/p>\n

 <\/strong><\/p>\n\n\n\n\n\n\n\n

\n Tax Particulars<\/strong><\/p>\n<\/td>\n	\n Current tax rules<\/strong><\/p>\n<\/td>\n	\n Proposed tax reform<\/strong><\/p>\n<\/td>\n<\/tr>\n
\n On zero-rated sale of goods<\/strong><\/p>\n<\/td>\n	\n Sec. 106 (A) (2) Export sales include the following:<\/p>\n 1. Sale of raw materials or packaging materials to a nonresident buyer;<\/p>\n 2. Sale of raw materials or packaging materials to an export-oriented enterprise whose export sales exceed seventy percent (70%) of total annual production;<\/p>\n 3. Sale of gold to the Bangko Sentral ng Pilipinas;<\/p>\n 4. Those considered export sales under Executive Order No. 226, otherwise known as the “Omnibus Investment Code of 1987”, and other special laws. 5. The sale of goods, supplies, equipment and fuel to persons engaged in international shipping or international air transport operations.<\/p>\n  <\/p>\n Other zero-rated sales of goods are as follows:<\/p>\n 1. Foreign currency denominated sale;<\/p>\n 2. Sales to persons or entities exempted under special laws or international agreements<\/p>\n<\/td>\n	\n • Removal of the enumerated list of export sales in the preceding column, except for item 5<\/p>\n • Item 5 is still considered export sales provided that the goods, supplies, equipment and fuel shall be used for international shipping and air transport operations.<\/p>\n • Direct exports by a registered export producer of exports products, or the sales of export products to another producer or to an export trader are considered export sales provided that such sales are evidenced by landing certificates or similar commercial documents.<\/p>\n • Foreign currency denominated sales and sales to persons or entities exempted under special laws are excluded from zero-rated sales.<\/p>\n<\/td>\n<\/tr>\n
\n On zero-rated sales of services<\/strong><\/p>\n<\/td>\n	\n Sec. 108 (B) Zero-rated sales of services include:<\/p>\n 1. Services rendered to persons or entities exempted under special laws or international agreements;<\/p>\n 2. Services rendered to persons engaged in international shipping or international air transport operations;<\/p>\n 3. Services performed by subcontractors and\/or contractors in processing, converting, of manufacturing goods for an enterprise whose export sales exceed seventy percent (70%) of total annual production;<\/p>\n 4. Sale of power or fuel generated through renewable sources of energy such as, but not limited to, biomass, solar, wind, hydropower, geothermal, ocean energy, and other emerging energy sources using technologies such as fuel cells and hydrogen fuels.<\/p>\n<\/td>\n	\n • Removal of the enumerated list of zero-rated sale of services in the preceding column, except for item 2<\/p>\n • Item 2 will qualify for zero-rated sale of services if these services are exclusively for international shipping and air transport operations.<\/p>\n<\/td>\n<\/tr>\n
\n On VAT exemptions<\/strong><\/p>\n<\/td>\n	\n Sec. 109 (1) VAT exemptions include the following transactions:<\/p>\n • Importation of professional instruments, etc. belonging to persons coming to settle in the Philippines, for their personal use;<\/p>\n • Transactions which were VAT exempt under special laws;<\/p>\n • Sales by agricultural cooperatives;<\/p>\n • Gross receipts from lending activities by credit or multi-purpose cooperatives;<\/p>\n • Sale of real property utilized for low-cost and socialized housing;<\/p>\n • Lease of residential unit with monthly rental of Php12,800;<\/p>\n • Importation of fuel, goods, and supplies by persons engaged in international shipping of air transport operations;<\/p>\n • Sales by qualified non-agricultural, nonelectric and non-credit cooperatives.<\/p>\n<\/td>\n	\n • Removal of VAT exemption on transactions enumerated in the preceding column<\/p>\n • Addition of VAT exemption for importation of professional instruments, etc. for personal use of overseas Filipinos and for sale of power or fuel generated through renewable sources of energy.<\/p>\n • VAT threshold increased to PHP3,000,000.<\/p>\n<\/td>\n<\/tr>\n
\n On VAT invoicing and accounting requirements<\/p>\n<\/td>\n	\n  <\/p>\n<\/td>\n	\n • Electronically generated VAT invoices and receipts shall be recognized for input VAT purposes.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n  <\/strong><\/p>\n The reference is House Bill No. 4774 dated 17 January 2017.<\/strong><\/p>\n  <\/strong><\/p>\n \u4ee5\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/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 \u4ee5\u4e0a<\/p>\n <\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u5927\u6a4b\u3067\u3059\u3002   \u4eca\u9031\u306e\u30d6\u30ed\u30b0\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0eVAT12\uff05\u306e\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u52d5\u5411\u306b\u3064\u3044\u66f8\u304b\u305b\u3066\u9802\u304d\u307e\u3059\u3002   2017\u5e74\u7a0e\u5236\u6539\u6b63\u30d1\u30c3\u30b1\u30fc\u30b8\uff11\uff08\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u6e1b\u7a0e\u53ca\u3073VAT\u30fb\u7269\u54c1\u7a0e\u306e […]","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-id","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1129"}],"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=1129"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1129\/revisions"}],"predecessor-version":[{"id":1841,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1129\/revisions\/1841"}],"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=1129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}