\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\u306eBIR\uff08\u7a0e\u52d9\u7f72\uff09\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u901a\u77e5\u66f8\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u9650\u3089\u305a\u3001\u30a2\u30b8\u30a2\u8af8\u56fd\u3067\u306f\u6cd5\u5f8b\u304c\u3053\u308d\u3053\u308d\u5909\u308f\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002
\n\u305d\u306e\u305f\u3081\u3001\u5e38\u306b\u60c5\u5831\u306e\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u306b\u52e4\u3057\u307e\u308c\u308b\u65b9\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

\u305d\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u304a\u3044\u3066\u3001\u3088\u304fRevenue Memorandum Order(RMO)\u3084Revenue Memorandum Circular(RMC)\u304c\u65b0\u305f\u306b\u767a\u884c\u3055\u308c\u305f\u3001\u3068\u3044\u3063\u305f\u3053\u3068\u3092\u76ee\u306b\u3057\u305f\u3053\u3068\u3001\u8033\u306b\u3057\u305f\u3053\u3068\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f
\n\u3053\u308c\u3089\u306e\u767a\u884c\u7269\u306b\u306fBIR\u304b\u3089\u306e\u6700\u65b0\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8981\u30c1\u30a7\u30c3\u30af\u3067\u3042\u308b\u3053\u3068\u306b\u9055\u3044\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u305d\u308c\u3067\u306f\u679c\u305f\u3057\u3066\u3001\u4e21\u8005\u306e\u9055\u3044\u3068\u306f\u3044\u3063\u305f\u3044\u4f55\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n

\u672c\u65e5\u306e\u30d6\u30ed\u30b0\u306b\u3066\u305d\u306e\u9055\u3044\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30fbBIR\u306e\u767a\u884c\u7269\u7a2e\u985e<\/h2>\n

\u307e\u305a\u3001BIR\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u901a\u77e5\u306f\u4e3b\u306b\u4ee5\u4e0b\u306e6\u30bf\u30a4\u30d7\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n

\n
• Revenue Regulations (RRs)<\/li>\n
• Revenue Memorandum Orders (RMOs)<\/li>\n
• Revenue Memorandum Circular (RMCs)<\/li>\n
• Revenue Memorandum Rulings (RMRs)<\/li>\n
• Revenue Bulletins (RB)<\/li>\n
• BIR Rulings<\/li>\n<\/ul>\n

  \u3053\u308c\u3089\u306e\u9055\u3044\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u6cd5\u4f53\u7cfb\u3068\u3044\u3046\u6982\u5ff5\u3092\u77e5\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
  \n\u3059\u306a\u308f\u3061\u3001\u5b9f\u969b\u306b\u6cd5\u5f8b\u304c\u4f5c\u3089\u308c\u3001\u305d\u308c\u304c\u5b9f\u52d9\u30ec\u30d9\u30eb\u306b\u843d\u3068\u3057\u8fbc\u307e\u308c\u308b\u307e\u3067\u306e\u30b9\u30c6\u30c3\u30d7\u3084\u3001\u4e0a\u4f4d\u6982\u5ff5\u3001\u4e0b\u4f4d\u6982\u5ff5\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

  \u65e5\u672c\u3067\u3082\u3001\u6cd5\u4f53\u7cfb\u306b\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

  \u2190\u2015\u3010\u61b2\u6cd5\u3011\u2015\u2015\u3010\u6cd5\u5f8b\u3011\u2015\u2015\u3010\u65bd\u884c\u4ee4\u3011\u2015\u2015\u3010\u65bd\u884c\u898f\u5247\u3011\u2015\u2015\u3010\u544a\u793a\u3011\u2015\u2015\u3010\u901a\u77e5\u3011\u2015\u2015\u3010\u901a\u9054\u3011\u2015\u2192<\/p>\n

  \u3068\u308a\u3042\u3048\u305a\u306f\u3001\u5de6\u304b\u3089\u9806\u306b\u4e0a\u4f4d\u6982\u5ff5\u3068\u3068\u3089\u3048\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002
  \n\u8981\u306f\u61b2\u6cd5\u304c\u4e00\u756a\u5f37\u304f\u3001\u901a\u9054\u304c\u5f31\u3044\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\uff08\u53b3\u5bc6\u306b\u306f\u9055\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u7559\u610f\u304f\u3060\u3055\u3044\uff09<\/p>\n

  \u3064\u307e\u308a\u3001\u4e0a\u8a18\u306b\u6319\u3052\u305fBIR\u304b\u3089\u306e\u767a\u884c\u7269\u306b\u3082\u3053\u306e\u3088\u3046\u306a\u6982\u5ff5\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u7406\u89e3\u3057\u3066\u9802\u3051\u308c\u3070\u3068\u601d\u3044\u307e\u3059\u3002
  \n\u305d\u308c\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306eBIR\u306b\u3088\u308b\u5177\u4f53\u7684\u306a\u5b9a\u7fa9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

   <\/p>\n

  1.\u00a0\u00a0Revenue Regulations (RRs)<\/span><\/h3>\n

  Revenue Regulations (RRs) are issuances signed by the Secretary of Finance, upon recommendation of the Commissioner of Internal Revenue, that specify, prescribe or define rules and regulations for the effective enforcement of the provisions of the National Internal Revenue Code (NIRC) and related statutes<\/p>\n

  \u3053\u308c\u306f\u65e5\u672c\u8a9e\u3067\u8a00\u3046\u65bd\u884c\u898f\u5247\u3067\u3059\u3002\u6cd5\u5f8b\u3067\u66d6\u6627\u306a\u90e8\u5206\u3092\u88dc\u3046\u5f79\u5272\u3092\u6301\u3061\u307e\u3059\u3002<\/p>\n

   <\/p>\n

  2. Revenue Memorandum Orders (RMOs)<\/h3>\n

  Revenue Memorandum Orders (RMOs) are issuances that provide directives or instructions; prescribe guidelines; and outline processes, operations, activities, workflows, methods and procedures necessary in the implementation of stated policies, goals, objectives, plans and programs of the Bureau in all areas of operations, except auditing.<\/p>\n

  \u3053\u308c\u306f\u65e5\u672c\u8a9e\u3067\u8a00\u3046\u3068\u3053\u308d\u306e\u65bd\u884c\u4ee4\u3067\u3059\u3002RRs\u306b\u306f\u306a\u3044\u3001\u66f4\u306b\u8a73\u7d30\u306a\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306a\u3069\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n

   <\/p>\n

  3. Revenue Memorandum Rulings (RMRs)<\/h3>\n

  Revenue Memorandum Rulings (RMRs) are rulings, opinions and interpretations of the Commissioner of Internal Revenue with respect to the provisions of the Tax Code and other tax laws, as applied to a specific set of facts, with or without established precedents, and which the Commissioner may issue from time to time for the purpose of providing taxpayers guidance on the tax consequences in specific situations. BIR Rulings, therefore, cannot contravene duly issued RMRs; otherwise, the Rulings are null and void ab initio<\/p>\n

  \u3053\u3061\u3089\u306f\u3001\u4f8b\u3048\u3070\u3001\u4f1a\u793e\u6cd5\u306a\u3069\u305d\u306e\u4ed6\u884c\u653f\u304c\u7ba1\u8f44\u3059\u308b\u3082\u306e\u306b\u5bfe\u3059\u308bBIR\u306e\u59ff\u52e2\u3001\u89e3\u91c8\u3092\u660e\u793a\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n

   <\/p>\n

  4. Revenue Memorandum Circular (RMCs)<\/h3>\n

  Revenue Memorandum Circular (RMCs) are issuances that publish pertinent and applicable portions, as well as amplifications, of laws, rules, regulations and precedents issued by the BIR and other agencies\/offices.<\/p>\n

  \u3053\u308c\u306f\u3001\u6cd5\u306e\u9069\u7528\u3001\u89e3\u91c8\u306a\u3069\u5909\u66f4\u3001\u62e1\u5927\u306a\u3069\u3059\u308b\u3068\u304d\u306b\u767a\u884c\u3055\u308c\u307e\u3059\u3002\u8981\u306f\u65b0\u305f\u306a\u6cd5\u5f8b\u3068\u601d\u3063\u3066\u9802\u3051\u308c\u3070\u5927\u4e08\u592b\u3067\u3059\u3002\uff08\u53b3\u5bc6\u306b\u306f\u591a\u5c11\u9055\u3044\u307e\u3059\uff09<\/p>\n

   <\/p>\n

  5.Revenue Bulletins (RB)<\/h3>\n

  Revenue Bulletins (RB) refer to periodic issuances, notices and official announcements of the Commissioner of Internal Revenue that consolidate the Bureau of Internal Revenue’s position on certain specific issues of law or administration in relation to the provisions of the Tax Code, relevant tax laws and other issuances for the guidance of the public.<\/p>\n

  \u3053\u3061\u306f\u65e5\u672c\u8a9e\u3067\u3044\u3046\u901a\u77e5\u3084\u901a\u9054\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u3002\u8981\u306f\u3001\u884c\u653f\u540c\u58eb\u306e\u7acb\u5834\u3092\u660e\u78ba\u306b\u3059\u308b\u3082\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u4f1a\u793e\u6cd5\u306a\u3069\u305d\u306e\u4ed6\u884c\u653f\u304c\u7ba1\u8f44\u3059\u308b\u3082\u306e\u306b\u5bfe\u3059\u308bBIR\u306e\u59ff\u52e2\u3001\u89e3\u91c8\u3092\u660e\u793a\u3057\u307e\u3059\u3002<\/p>\n

   <\/p>\n

  6. BIR Rulings<\/h3>\n

  BIR Rulings are official position of the Bureau to queries raised by taxpayers and other stakeholders relative to clarification and interpretation of tax laws.<\/p>\n

  \u3053\u3061\u3089\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u7a0e\u6cd5\uff08Tax Code\uff09\u306e\u57fa\u672c\u7684\u306a\u89e3\u91c8\u6307\u91dd\u3067\u3059\u3002\u8981\u306f\u3001\u6cd5\u5f8b\u539f\u6587\u306e\u66d6\u6627\u3055\u3092\u3064\u3044\u305f\u629c\u3051\u9053\u3092\u9632\u3050\u305f\u3081\u306e\u3082\u306e\u3067\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

  \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","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\u306eBIR\uff08\u7a0e\u52d9\u7f72\uff09\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u901a\u77e5\u66f8\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002   \u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u9650\u3089\u305a\u3001\u30a2\u30b8\u30a2\u8af8 […]","protected":false},"author":1,"featured_media":2793,"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":[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-Ty","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3444"}],"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=3444"}],"version-history":[{"count":4,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3444\/revisions"}],"predecessor-version":[{"id":3448,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/posts\/3444\/revisions\/3448"}],"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=3444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/categories?post=3444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/philippines_blog\/wp-json\/wp\/v2\/tags?post=3444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}