\u3053\u3093\u306b\u3061\u306f\u3001Tokyo Consulting Firm Philippine Branch\u306e\u5927\u6a4b \u8056\u4e5f\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30dd\u30a4\u30f3\u30c8\u325b:<PAN\u304c\u5c4a\u3044\u305f\u3089\u300115\u65e5\u4ee5\u5185\u306bProtect Letter\u306e\u63d0\u51fa\u304cMust !\uff01><\/p>\n

 <\/p>\n

\u4eca\u56de\u3082\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306eBIR Audit(\u7a0e\u52d9\u8abf\u67fb)\u30b7\u30ea\u30fc\u30ba\u3068\u984c\u3057\u3066\u304a\u8a71\u3057\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u4e00\u6c17\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

Informal Conference\u5f8c\u306f\u3001RDO(Revenue District Officer)\u304b\u3089Assessment of the RR(Revenue Region)\u3068\u3044\u3046\u4e0a\u4f4d\u6a5f\u95a2\u3078\u3068\u6e21\u308a\u3001\u5f53\u8a72\u8abf\u67fb\u5b98\u304c\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u6307\u6458\u6839\u62e0\u3068\u3057\u3066\u5341\u5206\u3060\u3068\u5224\u65ad\u3057\u305f\u6642\u70b9\u3067PAN(Preliminary Assessment Notice)\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

PAN\u306e\u53d7\u9818\u5f8c\u300115\u65e5\u4ee5\u5185\u306bProtect Letter\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 <\/p>\n

\uff0a\u53cd\u8a3c\u3059\u308b\u4e8b\u9805\u306b\u5bfe\u3057\u3066\u3001\u8a72\u5f53\u3059\u308b\u6761\u6587\u3084\u898f\u5247\u3092\u8a18\u8f09\u3057\u3001\u307e\u305f\u4e8b\u5b9f\u3092\u5b9f\u8a3c\u3059\u308b\u70ba\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u4e8b\u524d\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\uff01\uff01<\/p>\n

 <\/p>\n

\u4e0a\u8a18\u30ec\u30bf\u30fc\u63d0\u51fa\u5f8c\u300115\u65e5\u4ee5\u5185\u306bFAN(Formal Assessment Notice)\u304c\u767a\u884c\u3055\u308c\u3001\u53cd\u8ad6\u3059\u308b\u5834\u5408\u306f30\u65e5\u4ee5\u5185\u306b\u3069\u3061\u3089\u304b\u306e\u65b9\u6cd5\u3067\u53d6\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u2460Reconsideration(\u518d\u8003\u4f9d\u983c)<\/p>\n

\u2461Reinvestigation(\u518d\u8abf\u67fb\u4f9d\u983c)<\/p>\n

 <\/p>\n

\u2461\u306b\u3064\u3044\u3066\u306f\u300160\u65e5\u4ee5\u5185\u306b\u8ffd\u52a0\u8a3c\u6191\u985e\u306e\u63d0\u51fa\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u5f8c\u3001FDDA(Final Decision on Deputed Assessment)\u3068\u3044\u3046\u6700\u7d42\u8ffd\u5fb4\u7a0e\u984d\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001FDDA\u306b\u7d0d\u5f97\u3044\u304b\u306a\u3044\u5834\u5408\u306f\u300130\u65e5\u4ee5\u5185\u306bCTA(Court of Tax Appeals)\u3068\u3044\u3046\u7a0e\u52d9\u88c1\u5224\u6240\u306b\u63d0\u8a34\u30fb\u30fb\u30fb\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3001<\/p>\n

 <\/p>\n

CTA\u306b\u5bfe\u3057\u3066\u306f\u3001\u8ffd\u5fb4\u7a0e\u984d\u3092\u30d9\u30fc\u30b9\u306b\u3057\u305f\u7533\u8acb\u8cbb\u7528\u306e\u652f\u6255\u3044\u3084\u5f01\u8b77\u58eb\u3078\u306e\u30d5\u30a3\u30fc\u7b49\u3001\u9577\u671f\u9593\u306b\u6e21\u308b\u8a34\u8a1f\u306b\u4fc2\u308b\u30b3\u30b9\u30c8\u3092\u8003\u616e\u3057\u305f\u5834\u5408\u306b\u3001\u8ffd\u5fb4\u7a0e\u984d\u3088\u308a\u3082\u9ad8\u984d\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u3092\u3002\u3002<\/p>\n

 <\/p>\n

\u3088\u3063\u3066\u5b9f\u52d9\u4e0a\u306f\u3001PAN\u304bFAN\u307e\u305f\u306fFDDA\u306e\u6bb5\u968e\u3067\u3069\u308c\u3060\u3051\u8abf\u67fb\u5b98\u3068\u4e0a\u624b\u304f\u4ea4\u6e09\u3057\u3001\u6298\u308a\u5408\u3044\u3092\u3064\u3051\u3089\u308c\u308b\u304b\u304c\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u6700\u5f8c\u306b\u3001\u6628\u5e749\u6708\u3088\u308a\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u3078\u306e\u9032\u51fa\u5b9f\u52d9\u3092\u6700\u65b0\u306e\u60c5\u5831\u306b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u3059\u308b\u3068\u5171\u306b\u3001\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306b\u304a\u3051\u308b6\u5e74\u9593\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5b9f\u52d9\u306e\u7d4c\u9a13\u3092\u76db\u308a\u8fbc\u3093\u3067\u307e\u3068\u3081\u76f4\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4e2d\u3067\u3082\u672c\u8457\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u57fa\u672c\u7684\u306a\u6295\u8cc7\u74b0\u5883\u304b\u3089\u3001\u8a2d\u7acb\u6cd5\u52d9\u3001\u4f1a\u8a08\u7a0e\u52d9\u3001\u4eba\u4e8b\u52b4\u52d9\u3001M&A\u306b\u81f3\u308b\u307e\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u30d3\u30b8\u30cd\u30b9\u5c55\u958b\u306b\u5fc5\u9808\u306a\u60c5\u5831\u3092\u7db2\u7f85\u7684\u306b\u53ce\u9332\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001<\/p>\n

\u662f\u975e\u3001\u672c\u5c4b\u53c8\u306f\u5f0a\u793e\u5b9b\u306b\u304a\u554f\u5408\u305b\u9802\u304d\u3001\u624b\u306b\u53d6\u3063\u3066\u3044\u305f\u3060\u3051\u307e\u3059\u3068\u5e78\u3044\u3067\u3059\u3002<\/p>\n

 <\/p>\n

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

 <\/p>\n

 <\/p>\n

\u5927\u6a4b \u8056\u4e5f<\/p>\n

<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

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