\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002
\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u306e\u4e0a\u539f\u3067\u3059\u3002<\/p>\n

\u672c\u65e5\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u3092\u3057\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305a\u524d\u63d0\u3068\u3057\u3066\u3001\u3069\u306e\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u9055\u53cd\u3067\u3042\u308d\u3046\u3068\u901a\u5e38\u4e0b\u8a183\u3064\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u79d1\u3055\u308c\u307e\u3059\u3002<\/p>\n

\n
• Surcharge\uff1a\u7a0e\u984d\u306b\u5bfe\u3057\u306625%<\/li>\n
• Interest\uff1a\u672a\u6255\u3044\u306e\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u5e74\u522920%<\/li>\n
• Compromise\uff1a\u672a\u6255\u3044\u306e\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u56fa\u5b9a\u306e\u91d1\u984d<\/li>\n<\/ul>\n

  \u203b\u4e0b\u8a18BIR\u306e\u516c\u5f0fHP\u306b\u3066\u8a73\u7d30\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002
  \nhttps:\/\/www.bir.gov.ph\/index.php\/penalties.html<\/a><\/p>\n

   <\/p>\n

  \u30dd\u30a4\u30f3\u30c8\u306f\u3001Surcharge\u306f\u672a\u6255\u3044\u984d\u306b\u5bfe\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u5168\u984d\u306b\u5bfe\u3057\u3066\u79d1\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n

  \u3064\u307e\u308a\u30011\u4e07\u30da\u30bd\u306e\u7a0e\u91d1\u306e\u3046\u3061\u30018,000\u30da\u30bd\u306f\u6255\u3063\u3066\u3044\u305f\u3051\u308c\u3069\u3082\u8a08\u7b97\u30df\u30b9\u30672,000\u30da\u30bd\u7d0d\u4ed8\u51fa\u6765\u306a\u304b\u3063\u305f\u3001\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u308210,000\u00d725\uff05=2,500\u30da\u30bd\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002
  \n\u4e00\u65b9\u3067\u3001Interest\u306f\u672a\u7d0d\u5206\u3067\u3042\u308b2,000\u30da\u30bd\u306b\u5bfe\u3057\u3066\u5e74\u522920\uff05\u306e\u9045\u5ef6\u5229\u606f\u304c\u7f70\u91d1\u3068\u3057\u3066\u79d1\u3055\u308c\u307e\u3059\u3002<\/p>\n

   <\/p>\n

  \u6700\u5f8c\u306bCompromise\u3067\u3059\u304c\u3001\u3053\u308c\u3082\u672a\u6255\u3044\u984d\u306b\u3088\u3063\u3066\u7f70\u91d1\u984d\u304c\u591a\u5c90\u306b\u308f\u305f\u308a\u5909\u52d5\u3057\u307e\u3059\u3002<\/p>\n

  \u8a73\u7d30\u306fBIR\u3088\u308a\u516c\u958b\u3055\u308c\u3066\u3044\u308bAnnex A of Revenue Memorandum Order (RMO) No. 7-2015\u306b\u3066\u3054\u78ba\u8a8d\u9802\u3051\u307e\u3059\u3002
  \nhttps:\/\/www.bir.gov.ph\/images\/bir_files\/internal_communications_3\/Full%20Text%20of%20RMO%202015\/RMO%20No.%207-2015%20Annex%20A.pdf<\/a><\/p>\n

   <\/p>\n

  \u307e\u305f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u652f\u6255\u3044\u306b\u5f53\u3063\u3066\u306f\u3001eFPS\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u5f53\u30b7\u30b9\u30c6\u30e0\u306b\u3088\u3063\u3066\u81ea\u52d5\u3067\u8a08\u7b97\u3055\u308c\u3001\u305d\u306e\u7d50\u679c\u306b\u57fa\u3065\u304d\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002
  \n\u4e00\u65b9\u3067eFPS\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001BIR\u306b\u8d74\u304d\u62c5\u5f53\u5b98\u304c\u8a08\u7b97\u7d50\u679c\u3092\u63d0\u793a\u3059\u308b\u306e\u3067\u3001\u305d\u306e\u984d\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

   <\/p>\n

  \u4eca\u9031\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n

  \u672c\u30d6\u30ed\u30b0\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u3054\u6d3b\u8e8d\u3055\u308c\u308b\u7d4c\u55b6\u8005\u306e\u7686\u69d8\u3001\u304a\u3088\u3073\u4eca\u5f8c\u9032\u51fa\u3092\u304a\u8003\u3048\u306e\u7686\u69d8\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3054\u3056\u3044\u307e\u3059\u3002
  \n\u6765\u9031\u3082\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\u3059\u3079\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u3002
  \n\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

   <\/p>\n

  TOKYO CONSULTING FIRM PHILIPPINE BRANCH
  \nUnit 801, 8th Floor, Bank of Makati Building, Ayala Ave.
  \nExtension Cor. Metropolitan Avenue, Makati City, Philippines.
  \nTEL: +632-869-5806,<\/p>\n

  Tokyo Consulting Firm \u2013 Philippine Branch – Cebu
  \nCebu Branch Manager
  \n\u4e0a\u539f \u9675
  \nTel: 9458997067
  \n<\/p>\n

  E-mail uehara.ryo@tokyoconsultinggroup.com<\/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
  \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","protected":false},"excerpt":{"rendered":"\u7686\u3055\u3093\u3053\u3093\u306b\u3061\u306f\u3002 \u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u30fb\u30bb\u30d6\u652f\u5e97\u306e\u4e0a\u539f\u3067\u3059\u3002 \u672c\u65e5\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u7a0e\u52d9\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u3092\u3057\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002   \u307e\u305a\u524d\u63d0\u3068\u3057\u3066\u3001 […]","protected":false},"author":1,"featured_media":2760,"comment_status":"closed","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":[1,19],"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\/\u305d\u306e\u4ed6.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/paycBk-Tq","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3436"}],"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=3436"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3436\/revisions"}],"predecessor-version":[{"id":3437,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3436\/revisions\/3437"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media\/2760"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/media?parent=3436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=3436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=3436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}