<\/p>\n

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

\u30101\u5206\u3067\u308f\u304b\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u9032\u51fa\u306e\u30a4\u30ed\u30cf\u3011
\nNo.70<\u901f\u5831\uff01\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\u306e\u65bd\u884c\u898f\u5247\u304c\u516c\u8868\uff01 ><\/p>\n

 <\/p>\n

\u4eca\u56de\u306f\u3001\u3010\u6ede\u7d0d\u306b\u4fc2\u308b\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\u306e\u65bd\u884c\u898f\u5247\u3011\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u65e5\u7cfb\u5b50\u4f1a\u793e\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u30c1\u30a7\u30c3\u30af\u306b\u3042\u305f\u3063\u3066\u3001\u4eca\u5e742\u6708\u306b\u30c9\u30a5\u30c6\u30eb\u30c6\u5927\u7d71\u9818\u304c\u7f72\u540d\u3057\u305f\u300c\u6ede\u7d0d\u306b\u4fc2\u308b\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\uff08Tax Amnesty on Delinquency\uff09\u300d\u3092\u9069\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u6ede\u7559\u306b\u4fc2\u308b\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\u306b\u3064\u3044\u3066\u306f\u3001\u65bd\u884c\u898f\u5247\u3067\u3042\u308bRevenue Regulations\u3000No.4-2019\u304c4\u67089\u65e5\u4ed8\u3051\u3067Malaya Business Insight\u7d19\u306b\u63b2\u8f09\u3055\u308c\u307e\u3057\u305f\u3002
\n\u5f53\u8a72RR\u516c\u8868\u5f8c\u300115\u65e5\u5f8c\u306b\u3042\u305f\u308b2019\u5e744\u670824\u65e5\u3088\u308a\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3088\u3063\u3066\u3001\u5f53\u8a72\u6ede\u7d0d\u306b\u4fc2\u308b\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\u3092\u9069\u7528\u3059\u308b\u4f01\u696d\u306f2019\u5e744\u670824\u65e5\u304b\u30892020\u5e744\u670824\u65e5\u307e\u3067\u306e1\u5e74\u4ee5\u5185\u306e\u7533\u544a\u7d0d\u4ed8\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\u3092\u9069\u7528\u306b\u3059\u308b\u5834\u5408\u306f\u3001\u672c\u7a0e\u306b\u5bfe\u3059\u308b\u4e00\u5b9a\u7a0e\u7387\u3092\u4e57\u3058\u305f\u7d0d\u4ed8\u304c\u6c42\u3081\u3089\u308c\u3001\u6ede\u7d0d\u306b\u4f34\u3046\u5ef6\u6ede\u5229\u606f\u306a\u3069\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u73fe\u6642\u70b9\u30672017\u5e74\u4ee5\u524d\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u3066\u304a\u308aFAN\u53c8\u306fFDDA\u3092\u53d7\u9818\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u6f5c\u5728\u7684\u306b\u767a\u751f\u3057\u3066\u3044\u308b\u79df\u7a0e\u50b5\u52d9\u30b3\u30b9\u30c8\u3092\u8a66\u7b97\u3057\u3001\u9069\u7528\u306e\u6709\u7121\u306e\u78ba\u8a8d\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001General Tax Amnesty\u306f\u3001\u30c9\u30a5\u30c6\u30eb\u30c6\u5927\u7d71\u9818\u304c\u62d2\u5426\u6a29\u3092\u884c\u4f7f\u3057\u305f\u305f\u3081\u3001\u73fe\u6642\u70b9\u3067\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002
\n\uff0aGeneral Tax Amnesty\u306e\u6982\u8981\u306f\u3001\u904e\u53bb\u306e\u30d6\u30ed\u30b0No.58\u3092\u3054\u53c2\u7167\u4e0b\u3055\u3044\u3002<\/p>\n

\u4ee5\u4e0b\u306b\u5bfe\u8c61\u7a0e\u76ee\u30fb\u7d0d\u4ed8\u91d1\u984d\u30fb\u9069\u7528\u65b9\u6cd5\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u306e\u3067\u3001\u3054\u53c2\u8003\u4e0b\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u3010\u5bfe\u8c61\u7a0e\u76ee\u3011
\n\u6cd5\u4eba\u7a0e\u30fb\u4ed8\u52a0\u4fa1\u5024\u7a0e\u30fb\u6e90\u6cc9\u7a0e\u30fb\u4ed8\u52a0\u7d66\u4ed8\u7a0e\u306a\u3069\u306e\u56fd\u7a0e\u4e00\u822c<\/p>\n

\u3010\u5bfe\u8c61\u671f\u9593\u3011
\n2017\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u4e8b\u696d\u5e74\u5ea6<\/p>\n

\u3010\u7533\u544a\u7d0d\u4ed8\u671f\u9650\u3011
\n\u52b9\u529b\u767a\u751f\u65e5\u304b\u30891\u5e74\u4ee5\u5185\uff082019\u5e744\u670824\u65e5\uff5e2020\u5e744\u670824\u65e5\uff09<\/p>\n

\n
1. \u3010\u7b97\u5b9a\u65b9\u6cd5\u3011
   \nIRR\u6709\u52b9\u65e5\u6642\u70b9\u3067\u6ede\u7d0d\uff08Delinquent account\uff09\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u2010\u672c\u7a0e\u306b\u5bfe\u3057\u306640%
   \n\u30fb\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308bFAN\uff08\u6700\u7d42\u8a55\u4fa1\u901a\u77e5\uff09\u304c\u767a\u884c\u3055\u308c\u305f\u5f8c\u3001\u9069\u5207\u306a\u53cd\u8ad6\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u305f\u3081\u306b\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306e\u3001FAN\u306b\u8a18\u8f09\u3055\u308c\u308b\u91d1\u984d\u304c\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408
   \n\u30fbFDDA\uff08\u7a0e\u52d9\u8abf\u67fb\u306b\u304b\u304b\u308b\u6700\u7d42\u6c7a\u5b9a\uff09\u306e\u767a\u884c\u5f8c\u3001BIR\u9577\u5b98\u306b\u5bfe\u3057\u3066\u518d\u8003\u7533\u3057\u7acb\u3066\u3092\u884c\u3063\u305f\u3082\u306e\u306e\u5426\u8a8d\u3055\u308c\u3001\u305d\u306e\u5f8c30\u65e5\u4ee5\u5185\u306bCTA\uff08\u7a0e\u52d9\u88c1\u5224\u6240\uff09\u306b\u63d0\u8a34\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/li>\n
2. IRR\u6709\u52b9\u65e5\u6642\u70b9\u3067\u6cd5\u5ef7\u3067\u6700\u7d42\u6c7a\u5b9a\u3057\u3066\u3044\u308b\u7a0e\u52d9\u8abf\u67fb\u2010\u672c\u7a0e\u306b\u5bfe\u3057\u306650%
   \n\u30fbCTA\u3067\u5224\u6c7a\u304c\u51fa\u305f\u304c\u3001\u6700\u9ad8\u88c1\u5224\u6240\u306b\u4e0a\u8a34\u3057\u306a\u304b\u3063\u305f\u30b1\u30fc\u30b9
   \n\u30fb\u6700\u9ad8\u88c1\u5224\u6240\u3067\u5224\u6c7a\u304c\u51fa\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/li>\n
3. \u53f8\u6cd5\u7701\uff08DOJ\uff09\u3067\u306e\u5211\u4e8b\u8a34\u8a1f\u307e\u305f\u306f\u7a0e\u6cd5\u7b2c275\u6761\u306b\u57fa\u3065\u304f\u8131\u7a0e\u306a\u3069\u4fc2\u4e89\u6848\u4ef6\u2010\u672c\u7a0e\u306b\u5bfe\u3057\u306660%<\/li>\n
4. \u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u3082\u306e\u306eBIR\u3078\u306e\u7d0d\u7a0e\u3092\u6020\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u8005\u2010\u672c\u7a0e\u306b\u5bfe\u3057\u3066100%<\/li>\n<\/ol>\n

    <\/p>\n

   \u3010\u9069\u7528\u65b9\u6cd5\u3011<\/p>\n

   \u2170. \u8a72\u5f53\u3059\u308bBIR\u30aa\u30d5\u30a3\u30b9\u304b\u3089Certificate of Delinquencies\uff08\u6ede\u7d0d\u8a3c\u660e\u66f8\uff09\u3092\u5165\u624b\u3059\u308b
   \n\u2171. \u4ee5\u4e0b\u306e\uff12\u3064\u306e\u66f8\u985e\u3092\u7528\u610f\u3057\u3001BIR\u304b\u3089\u627f\u8a8d\u3092\u5f97\u308b
   \n\u30fbTax Amnesty Return on Delinquencies\uff08TAR\uff0d\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\u7533\u544a\u66f8 BIR Form No.2118-DA\uff09
   \n\u30fbAcceptance Payment Form\uff08APF\uff0d\u652f\u6255\u30d5\u30a9\u30fc\u30e0 BIR Form No.0621-DA\uff09
   \n\u2172. BIR\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305fAPF\u306b\u57fa\u3065\u304d\u3001AAB\uff08\u8a8d\u53ef\u4ee3\u7406\u9280\u884c\uff09\u3067\u652f\u6255\u3044\u3092\u884c\u3046
   \n\u2173. \u652f\u6255\u5f8c\u3001\u7ba1\u8f44\u306eBIR\u306bTAR\u3001APF\u3001\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b
   \n\u2174. \u5fc5\u8981\u66f8\u985e\u3092BIR\u306b\u63d0\u51fa\u5f8c\u300115\u65e5\u4ee5\u5185\u306bNIATCA (Notice of Issuance of Authority to Cancel Assessment\uff09\u304c\u767a\u884c\u3055\u308c\u308b<\/p>\n

   \u4ee5\u4e0a\u3001\u30bf\u30c3\u30af\u30b9\u30fb\u30a2\u30e0\u30cd\u30b9\u30c6\u30a3\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

    <\/p>\n

   \u3068\u3044\u3046\u4e8b\u3067\u30014\u670822\u65e5\u5f0a\u793e\u6771\u4eac\u30aa\u30d5\u30a3\u30b9\u306b\u3066\u300c\u30d5\u30a3\u30ea\u30d4\u30f3\u7a0e\u52d9\u8abf\u67fb\u30bb\u30df\u30ca\u30fc\u300d\u306e\u958b\u50ac\u3057\u307e\u3059\u3002\u304a\u6642\u9593\u3042\u308b\u65b9\u306f\u662f\u975e\u3054\u53c2\u52a0\u304f\u3060\u3055\u3044\u3002<\/p>\n

   \u6700\u5f8c\u306b\u30012017\u5e749\u6708\u306b\u5f0a\u793e\u30d5\u30a3\u30ea\u30d4\u30f3\u672c\u306e\u7b2c2\u7248\u304c\u3001\u51fa\u7248\u3055\u308c\u307e\u3057\u305f\u3002
   \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
   \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

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

    <\/p>\n

    <\/p>\n

    <\/p>\n

    <\/p>\n

   Tokyo Consulting Firm – Philippine Branch
   \n\u5927\u6a4b\u3000\u8056\u4e5f<\/p>\n

   <\/p>\n

   2012\u5e74\u3001\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306b\u5165\u793e\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u767a\u5c55\u3001\u4f1a\u8a08\u696d\u754c\u306e\u751f\u304d\u6b8b\u308a\u3092\u639b\u3051\u3066\u3001\u793e\u5916CFO\u3068\u3057\u3066\u793e\u9577\u306e\u30d3\u30b8\u30e7\u30f3\u5b9f\u73fe\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u3001\u30d3\u30b8\u30e7\u30ca\u30ea\u30fc\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u7acb\u4e0a\u3052\u306b\u596e\u95d8\u3002\u793e\u9577\u306e\u62b1\u3048\u308b\u304a\u56f0\u308a\u4e8b\u89e3\u6c7a\u3059\u3079\u304f\u7d4c\u55b6\u7406\u5ff5\u306e\u7b56\u5b9a\u30fb\u7d4c\u55b6\u4f1a\u8b70\u306e\u30d5\u30a1\u30b7\u30ea\u30c6\u30fc\u30c8\u30fb\u8ca1\u52d9\u5206\u6790\u7b49\u306e\u652f\u63f4\u3092\u884c\u3046\u30022016\u5e7410\u6708\u3088\u308a\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u652f\u5e97\u306e\u62e0\u70b9\u9577\u3068\u3057\u3066\u4e16\u754c\u306b\u6d3b\u8e8d\u306e\u30d5\u30a3\u30fc\u30eb\u30c9\u3092\u62e1\u3052\u3001\u771f\u306e\u9867\u5ba2\u8ca2\u732e\u3092\u76ee\u6307\u3059\u3002<\/p>\n

    <\/p>\n

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