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{"id":1303,"date":"2018-04-12T09:35:45","date_gmt":"2018-04-12T09:35:45","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/philippines_blog\/bir%e3%81%ae%e7%99%bb%e9%8c%b2%e8%a8%bc%e6%98%8e%e6%9b%b8%ef%bc%88cor%ef%bc%89\/"},"modified":"2021-10-20T10:43:32","modified_gmt":"2021-10-20T10:43:32","slug":"bir-registration-certificate-cor","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/bir-registration-certificate-cor\/","title":{"rendered":"BIR\u306e\u767b\u9332\u8a3c\u660e\u66f8\uff08COR\uff09"},"content":{"rendered":"<p>\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u9577\u306e\u65e5\u6bd4\u91ce\u3067\u3059\u3002\u4eca\u56de\u306f\u7a0e\u52d9\u5f53\u5c40\uff08BIR\uff09\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u767b\u9332\u8a3c\u660e\u66f8BIR Form 2303 Certificate of Registration\uff08\u901a\u79f0\uff1aCOR\uff09\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u793e\u8a2d\u7acb\u624b\u7d9a\u304d\u306e\u904e\u7a0b\u3067\u3001\u5168\u3066\u306e\u4f1a\u793e\u306fBIR\u306b\u304a\u3044\u3066\u7a0e\u52d9\u767b\u9332\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u8a3c\u660e\u66f8\uff08COR\uff09\u304c\u767a\u884c\u3055\u308c\u305f\u6642\u70b9\u3067\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u304c\u767a\u751f\u3057\u307e\u3059\u3002COR\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7a0e\u76ee\u306b\u5bfe\u3057\u3066\u3001\u4f1a\u793e\u306f\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<img decoding=\"async\" src=\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/49\/ec\/19188e9c7cb4f7744f81d9f53b1d9dce.jpg?ssl=1\" alt=\"\" border=\"0\" data-recalc-dims=\"1\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u306fCOR\u306e\u753b\u50cf\u4f8b\u3067\u3001\u4ee3\u8868\u7684\u306a\u7a0e\u76ee\u304c\u767b\u9332\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>INCOME TAX&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u6cd5\u4eba\u6240\u5f97\u7a0e<br \/> VALUE ADDED TAX (VAT)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u4ed8\u52a0\u4fa1\u5024\u7a0e<br \/> EXPANDED WITHHOLDING TAX (EWT)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u62e1\u5927\u6e90\u6cc9\u5fb4\u53ce\u7a0e<br \/> WITHHOLDING TAX ON COMPENSATION (WTC)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u7d66\u4e0e\u6e90\u6cc9\u5fb4\u53ce\u7a0e<br \/> REGISTRATION FEE&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; \u767b\u9332\u7533\u8acb\u6599\u7b49<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u793e\u306b\u3088\u3063\u3066\u306fVAT\u5bfe\u8c61\u3067\u306a\u304b\u3063\u305f\u308a\u3001\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u524d\u306bWTC\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u7b49\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002COR\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7a0e\u76ee\u306b\u3064\u3044\u3066\u306f\u4f8b\u3048\u7533\u544a\u984d\u304c\uff10\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u7533\u544a\u6f0f\u308c\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9006\u306b\u7533\u544a\u3059\u3079\u304d\u7a0e\u76ee\u304cCOR\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u7a0e\u52d9\u5f53\u5c40\u5074\u3082\u30df\u30b9\u3082\u6563\u898b\u3055\u308c\u307e\u3059\u3002\u4e00\u5ea6\u8cb4\u793e\u306eCOR\u3092\u898b\u3066\u3001\u554f\u984c\u304c\u7121\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n<p>\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u793e\u3000\u30bb\u30d6\u652f\u5e97\u3000\u65e5\u6bd4\u91ce\u548c\u6a39<\/p>\n<p> 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[&hellip;]","protected":false},"author":1,"featured_media":2788,"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":[23,20],"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\/\u6cd5\u52d9.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-l1","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1303"}],"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=1303"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1303\/revisions"}],"predecessor-version":[{"id":1667,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/1303\/revisions\/1667"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2788"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=1303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=1303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=1303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}