\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01
\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u3000\u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306e\u53e4\u8c37 \u6843\u53ef\u3067\u3059\uff01<\/p>\n\n\n\n

\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u3055\u3066\u3001\u4eca\u56de\u306f\u300c<\/strong>\u30bc\u30edVAT\u306b\u3064\u3044\u3066BIR\u304b\u3089\u306e\u518d\u901a\u9054\u2461\u300d<\/strong>\u306b\u3064\u3044\u3066
\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n

\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u2026<\/div>

\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58\u304c\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n\u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/a>
\n\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u3044\u65b9\u306f\u3001\u3053\u3061\u3089\u304b\u3089\u25bc<\/span>
\n \u30fb\u30d5\u30a3\u30ea\u30d4\u30f3\u95a2\u9023\u30bb\u30df\u30ca\u30fc<\/a><\/span><\/div><\/div>\n\n\n\n
\n\n\n\n
\u3010\u30bc\u30edVAT\u306b\u3064\u3044\u3066BIR\u304b\u3089\u306e\u518d\u901a\u9054\u2461\u3011<\/h2>\n\n\n\n
\u3000<\/p>\n\n\n\n
\u524d\u56de\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30bc\u30edVAT\u306b\u95a2\u3059\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u306e\u5185\u56fd\u6b73\u5165\u5e81\u3067\u3042\u308bBIR(Bureau of Internal Revenue)\u304b\u3089\u767a\u884c\u3055\u308c\u305fRevenue Memorandum Circular No.80-2023\u306b\u8a18\u8f09\u306e\u524d\u534a\u90e8\u5206\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u3001\u5f8c\u534a\u306b\u8a18\u8f09\u306e\u3053\u308c\u307e\u3067\u30bc\u30edVAT\u306b\u95a2\u3057\u3066\u901a\u9054\u3055\u308c\u305f\u5185\u5bb9\u306b\u3064\u3044\u3066Q\uff06A\u5f0f\u3067\u89e3\u8aac\u304c\u3055\u308c\u3066\u3044\u308b\u7b87\u6240\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
\uff1c\u8f38\u51fa\u767b\u9332\u4f01\u696d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\uff1e<\/p>\n\n\n\n
Q1. RR No. 3-2023\u306e\u65bd\u884c\u65e5\u306f\u3044\u3064\u3067\u3059\u304b\u3002<\/p>\n\n\n\n
A1. \u5f53\u6761\u6587\u306b\u8a18\u8f09\u306e\u901a\u308a\u3001\u516c\u8868\u3055\u308c\u3066\u3059\u3050\u306b\u52b9\u529b\u304c\u767a\u63ee\u3055\u308c\u307e\u3059\u3002\u4eca\u56de\u306f\u30012023\u5e744\u670828\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u305f\u3081\u540c\u65e5\u304c\u65bd\u884c\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
Q2. RR No.3-2023\u65bd\u884c\u306b\u3064\u3044\u3066\u3001\u30ed\u30fc\u30ab\u30eb\u306e\u8f38\u51fa\u767b\u9332\u4f01\u696d\u304b\u3089\u306e\u5546\u54c1\u304a\u3088\u3073\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u30bc\u30edVAT\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u4e8b\u524d\u306eBIR\u304b\u3089\u306e\u627f\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u304b\u3002
A2. \u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u30ed\u30fc\u30ab\u30eb\u306e\u8f38\u51fa\u767b\u9332\u4f01\u696d\u306f\u4e8b\u524d\u306e\u30bc\u30edVAT\u306b\u95a2\u3059\u308bBIR\u3078\u306e\u7533\u8acb\u306f\u5fc5\u8981\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n
Q3. \u8f38\u51fa\u767b\u9332\u4f01\u696d\u306e\u56fd\u5185\u53d6\u5f15\u306b\u30bc\u30edVAT\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u5fc5\u9808\u6761\u4ef6\u306f\u306a\u3093\u3067\u3059\u304b\u3002<\/p>\n\n\n\n
A3. \u8f38\u51fa\u767b\u9332\u4f01\u696d\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u306e\u8cfc\u5165\u53d6\u5f15\u306b\u95a2\u3057\u3066\u306f\u3001\u4f01\u696d\u306e\u767b\u9332\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u307e\u305f\u306f\u4e8b\u696d\u306b\u76f4\u63a5\u7684\u304b\u3064\u5305\u62ec\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002\u305d\u3057\u3066\u3001RR No.3-2023\u306b\u8a18\u8f09\u306e\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
Q4. \u3082\u3057\u8cfc\u5165\u3057\u305f\u5546\u54c1\u307e\u305f\u306f\u30b5\u30fc\u30d3\u30b9\u304c\u767b\u9332\u4e8b\u696d\u306b\u76f4\u63a5\u7684\u304b\u3064\u5305\u62ec\u7684\u306b\u95a2\u308f\u308b\u3082\u306e\u3060\u304c\u3001\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u8cfc\u5165\u5074\u306e\u8f38\u51fa\u767b\u9332\u4f01\u696d\u3067\u306f\u3069\u3046\u5bfe\u51e6\u3059\u308c\u3070\u826f\u3044\u3067\u3059\u304b\u3002<\/p>\n\n\n\n
A4. \u8cfc\u5165\u3057\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u304c\u30cd\u30ac\u30c6\u30a3\u30d6\u30ea\u30b9\u30c8\u306b\u6982\u8981\u3059\u308b\u7269\u306e\u5834\u5408\u3001\u8f38\u51fa\u767b\u9332\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u8a72\u5f53\u306e\u30d5\u30a3\u30ea\u30d4\u30f3\u6295\u8cc7\u8a98\u81f4\u6a5f\u95a2(IPA)\u306b\u3066\u5fc5\u8981\u66f8\u985e\u306e\u63d0\u51fa\u3092\u3057\u3001\u767b\u9332\u4e8b\u696d\u306b\u76f4\u63a5\u7684\u304b\u3064\u5305\u62ec\u7684\u306b\u95a2\u308f\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u3001VAT Zero-Rate Certificate\u304c\u767a\u884c\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3053\u308c\u306f\u5f8c\u306eBIR\u304b\u3089\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u5b9f\u884c\u3092\u59a8\u3052\u308b\u3082\u306e\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n
Q5. \u8f38\u51fa\u767b\u9332\u4f01\u696d\u304c\u30ed\u30fc\u30ab\u30eb\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u304b\u3089\u306e\u8cfc\u8cb7\u306b\u30bc\u30edVAT\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u7528\u610f\u304c\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4f55\u3067\u3059\u304b\u3002<\/p>\n\n\n\n
A5. VAT Zero-Rate Certificate\u3092\u3082\u3063\u3066\u30ed\u30fc\u30ab\u30eb\u304b\u3089\u306e\u53d6\u5f15\u306f\u30bc\u30edVAT\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\u305d\u306e\u5f8c\u306eBIR\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u3066\u8f38\u51fa\u767b\u9332\u4f01\u696d\u306f\u4e0b\u8a18\u306e\u66f8\u985e\u3092\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u3000\u3000a. VAT Zero-Rate Certificate<\/p>\n\n\n\n
\u3000\u3000b. BIR\u304b\u3089\u767a\u884c\u3055\u308c\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u53d6\u5148\u4f01\u696d\u306eCOR<\/p>\n\n\n\n
\u3000\u3000c. \u8a72\u5f53\u3059\u308bIPA\u304b\u3089\u306e\u5168\u3066\u306e\u767b\u9332\u3055\u308c\u305f\u30a8\u30b3\u30be\u30fc\u30f3\u304c\u8a18\u8f09\u3055\u308c\u305fCOR<\/p>\n\n\n\n
\u3000\u3000d. RMC No.84-2022\u306eAnnex A\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u5247\u308a\u3001\u8cfc\u5165\u3057\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u304c\u76f4\u63a5\u7684\u304b\u3064\u5305\u62ec\u7684\u306b\u767b\u9332\u4e8b\u696d\u3078\u3068\u95a2\u9023\u3057\u3066\u3044\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u5ba3\u8a93\u4f9b\u8ff0\u66f8<\/p>\n\n\n\n
Q6. \u30bc\u30edVAT\u7533\u8acb\u306b\u304a\u3044\u3066\u8a72\u5f53\u306eBIR\u30aa\u30d5\u30a3\u30b9\u3067RMC No.3-2023\u306e\u5185\u5bb9\u304c\u9069\u7528\u3055\u308c\u304d\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u826f\u3044\u3067\u3059\u304b\u3002<\/p>\n\n\n\n
A6. \u3082\u3057\u306e\u7533\u8acb\u304c\u8a72\u5f53IPA\u304b\u3089\u767a\u884c\u3055\u308c\u305fVAT Zero-Rate Certificate\u3092\u4f34\u3046\u3082\u306e\u3067\u3042\u308c\u3070\u3001RMC No.36-2022\u306b\u57fa\u3065\u3044\u3066\u30bc\u30edVAT\u306e\u9069\u7528\u306f\u7533\u8acb\u65e5\u3088\u308a\u884c\u4f7f\u3055\u308c\u3001\u767b\u9332\u4e8b\u696d\u306e\u76f4\u63a5\u7684\u304b\u3064\u5305\u62ec\u7684\u306b\u95a2\u308f\u308b\u304b\u306b\u3064\u3044\u3066\u306eBIR\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
Q7. RR No.3-2023\u4ee5\u524d\u306b\u30bc\u30edVAT\u7533\u8acb\u306a\u3057\u306b\u5b8c\u4e86\u3057\u3066\u3044\u308b\u53d6\u5f15\u306b\u304a\u3044\u3066\u306e\u512a\u9047\u63aa\u7f6e\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A7. \u3082\u3057\u30bc\u30edVAT\u9069\u7528\u306b\u8a72\u5f53\u3059\u308b\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u58f2\u308a\u624b\u5074\u304c\u30bc\u30edVAT\u7533\u8acb\u3092\u6020\u3063\u305f\u5834\u5408\u306f\u901a\u5e38\u306e12\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n
Q8. \u4ee5\u524d\u306e\u30bc\u30edVAT\u7533\u8acb\u3067\u5374\u4e0b\u3055\u308c\u305f\u7279\u5b9a\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001RR No.3-2023\u306e\u65bd\u884c\u306b\u3088\u3063\u3066\u512a\u9047\u63aa\u7f6e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A8. \u3042\u308a\u307e\u305b\u3093\u3002\u4ee5\u524d\u306e\u7533\u8acb\u3067\u65e2\u306bBIR\u304b\u3089\u30bc\u30edVAT\u9069\u7528\u306e\u6761\u4ef6\u306b\u76f8\u5fdc\u3057\u304f\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u901a\u5e38\u306e12\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n
Q9. \u30bc\u30edVAT\u9069\u7528\u3092BIR\u306b\u3088\u308a\u5374\u4e0b\u3055\u308c\u305f\u53d6\u5f15\u306f\u9084\u4ed8\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A9. \u4e0a\u8a18Q\uff06A\uff18\u306b\u8a18\u8f09\u306e\u901a\u308a\u3001BIR\u3088\u308a\u65e2\u306b\u5374\u4e0b\u3055\u308c\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u901a\u7528\u306eVAT\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u3057\u304b\u3057\u3001GIT(Gross Income Tax)\u3084SCIT(Special Corporate Income Tax)\u306e\u3088\u3046\u306a\u6cd5\u4eba\u7a0e\u306e\u512a\u9047\u7a0e\u5236\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u512a\u9047\u671f\u9593\u3092\u6e80\u4e86\u5f8c\u306b\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u3092\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\u3068\u76f8\u6bba\u307e\u305f\u306f\u9084\u4ed8\u624b\u7d9a\u304d\u304c\u3067\u304d\u307e\u3059\u3002\uff08RMC No. 24-2022 Q\uff06A No.40\u306b\u8a18\u8f09\u306e\u901a\u308a\uff09<\/p>\n\n\n\n
Q10. \u8f38\u51fa\u767b\u9332\u4f01\u696d\u306e\u53d6\u5f15\u306e\u76e3\u67fb\u306b\u304a\u3044\u3066\u30bc\u30edVAT\u306b\u95a2\u3057\u3066\u7559\u610f\u3057\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u306f\u4f55\u3067\u3059\u304b\u3002<\/p>\n\n\n\n
A10. \u4e0b\u8a18\u4e8b\u9805\u306f\u30bc\u30edVAT\u9069\u7528\u306e\u53d6\u5f15\u3092\u76e3\u67fb\u3059\u308b\u969b\u306b\u78ba\u8a8d\u3055\u308c\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n\n\n\n
\u3000\u3000a. \u767b\u9332\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u307e\u305f\u306f\u4e8b\u696d\u306b\u3064\u3044\u3066\u9069\u5207\u306aBIR\u30aa\u30d5\u30a3\u30b9\u3067\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n\n\n\n
\u3000\u3000b. \u512a\u9047\u7a0e\u5236\u4eab\u53d7\u306e\u305f\u3081\u306b\u8a72\u5f53\u306eIPA\u3078\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n\n\n\n
\u3000\u3000c. IPA\u3088\u308aVAT Zero-Rate Certificate\u304c\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n\n\n\n
\u3000\u3000d. \u6ce8\u6587\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u66f8\u306a\u3069\u53d6\u308b\u5f15\u304d\u306b\u95a2\u3059\u308b\u66f8\u985e\u304c\u3059\u3079\u3066\u63c3\u3063\u3066\u3044\u308b\u4e8b\u3002<\/p>\n\n\n\n
\u3000\u3000e. \u8cfc\u5165\u3057\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u53d6\u5148\u306f\u30bc\u30edVAT\u4eab\u53d7\u306e\u5bfe\u8c61\u3068\u306a\u308b\u767b\u9332\u3055\u308c\u305f\u30aa\u30d5\u30a3\u30b9\u3084\u652f\u5e97\u3001\u30a8\u30b3\u30be\u30fc\u30f3\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n\n\n\n
\u3000\u3000f. \u7a0e\u6cd5\u304a\u3088\u3073\u305d\u306e\u4ed6\u898f\u5247\u306b\u5247\u3063\u305f\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n\n\n\n
Q11. RR No.3-2023\u306b\u3088\u308aVAT\u7533\u8acb\u306e\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u3066\u304b\u3089\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306f\u3069\u306e\u3088\u3046\u306b\u58f2\u3063\u305f\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u304c\u8cb7\u3044\u624b\u306e\u767b\u9332\u4f01\u696d\u306b\u76f4\u63a5\u7684\u304b\u3064\u5305\u62ec\u7684\u306b\u95a2\u308f\u308b\u304b\u5224\u65ad\u3057\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A11. VAT Zero-Rate Certificate\u306b\u767b\u9332\u3055\u308c\u305f\u76f4\u63a5\u7684\u304b\u3064\u5305\u62ec\u7684\u306b\u95a2\u308f\u308b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u304c\u5217\u6319\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
Q12. Health Maintenace Organaization (HMO)\u306e\u30d7\u30e9\u30f3\u3067\u30bc\u30edVAT\u7533\u8acb\u306f\u5fc5\u8981\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001HMO\u304c\u4f01\u696d\u306e\u4e8b\u696d\u5185\u5bb9\u306b\u76f4\u63a5\u304b\u304b\u308f\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u30bc\u30edVAT\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A12. \u306a\u308a\u307e\u305b\u3093\u3002RMC No.137-2022\u3067\u8a18\u8f09\u306e\u901a\u308a\u3001\u5f93\u696d\u54e1\u306eHMO\u30d7\u30e9\u30f3\u306f\u4e8b\u696d\u306b\u76f4\u63a5\u95a2\u308f\u308b\u3082\u306e\u3067\u306f\u3044\u305f\u3081\u30bc\u30edVAT\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u767b\u9332\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u307e\u305f\u306f\u4e8b\u696d\u306e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306b\u76f4\u63a5\u304b\u304b\u308f\u308b\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306b\u542b\u307e\u308c\u308bHMO\u30d7\u30e9\u30f3\u306b\u3064\u3044\u3066\u306f\u30bc\u30edVAT\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
Q13. HMO\u30d7\u30e9\u30f3\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306fRMC No.137-2022\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8f38\u51fa\u767b\u9332\u4f01\u696d\u304b\u3089\u306e\u8a73\u7d30\u60c5\u5831\u3092\u5165\u624b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A13. \u3042\u308a\u307e\u3059\u3002RMC No. 137-2022\u306eAnnex A\u306b\u8a18\u8f09\u306e\u8a73\u7d30\u60c5\u5831\u3092\u8f38\u51fa\u767b\u9332\u4f01\u696d\u9867\u5ba2\u304b\u3089\u5165\u624b\u3057\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\uff1c\u7279\u5225\u6cd5\u3084\u56fd\u969b\u5354\u5b9a\u306b\u3088\u3063\u3066\u30bc\u30edVAT\u306e\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u3044\u308b\u4f01\u696d\u306b\u3064\u3044\u3066\uff1e<\/p>\n\n\n\n
Q14. \u7279\u5225\u6cd5\u7b49\u306b\u3088\u3063\u3066\u30bc\u30edVAT\u306e\u6069\u6075\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u30ed\u30fc\u30ab\u30eb\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306f\u30bc\u30edVAT\u7533\u8acb\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A14. \u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u4ed6\u5fc5\u8981\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18Q\uff06A15\u4ee5\u964d\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n
Q15. \u30bc\u30edVAT\u9069\u7528\u306e\u305f\u3081\u306b\u7279\u5225\u6cd5\u7b49\u306b\u3088\u3063\u3066\u30bc\u30edVAT\u306e\u6069\u6075\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u4f01\u696d\u306e\u30ed\u30fc\u30ab\u30eb\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A15. \u5fc5\u8981\u66f8\u985e\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u3000\u3000\u30fb\u4e0d\u52d5\u7523\u30c7\u30d9\u30ed\u30c3\u30d1\u30fc\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u5834\u5408<\/p>\n\n\n\n
\u3000\u3000a. \u4e0d\u52d5\u7523\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u4f4d\u7f6e\u3059\u308b\u7ba1\u8f44\u306eBIR\u304b\u3089\u767a\u884c\u3055\u308c\u305fCOR<\/p>\n\n\n\n
\u3000\u3000b. BOI\u304b\u3089\u767a\u884c\u3055\u308c\u305fCOR<\/p>\n\n\n\n
\u3000\u3000c. DOE\u304b\u3089\u767a\u884c\u3055\u308c\u305fCOR<\/p>\n\n\n\n
\u3000\u30bc\u30edVAT\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u30c7\u30d9\u30ed\u30c3\u30d1\u30fc\u306e\u767a\u96fb\u6240\u65bd\u8a2d\u306e\u958b\u767a\u3001\u5efa\u7bc9\u3001\u8a2d\u5099\u8a2d\u7f6e\u306b\u95a2\u308f\u308b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3001\u4e0d\u52d5\u7523\u3067\u3042\u308a\u3001\u30b5\u30d6\u30b3\u30f3\u7b49\u95a2\u9023\u3059\u308b\u7814\u7a76\u958b\u767a\u3082\u542b\u307f\u307e\u3059\u3002<\/p>\n\n\n\n
\u3000\u3000\u30fb\u305d\u306e\u4ed6\u7279\u5225\u6cd5\u304a\u3088\u3073\u56fd\u969b\u5354\u5b9a\u306b\u3088\u308a\u512a\u9047\u63aa\u7f6e\u3092\u4eab\u53d7\u3059\u308b\u4f01\u696d\u306e\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306e\u5834\u5408<\/p>\n\n\n\n
\u3000\u3000\u8a72\u5f53\u306eBIR\u304b\u3089\u767a\u884c\u3055\u308c\u305fVAT Exemption Caertifivate\/ Ruling\u304a\u3088\u3073\u9069\u7528\u3055\u308c\u308b\u7279\u5225\u6cd5\u7b49\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u305d\u306e\u4ed6\u66f8\u985e\u3092\u8cb7\u3044\u624b\u306f\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n
Q16. \u7279\u5225\u6cd5\u7b49\u30bc\u30edVAT\u306e\u6069\u6075\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u4f01\u696d\u3068\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u76e3\u67fb\u3067\u7559\u610f\u3059\u308b\u70b9\u306f\u306a\u3093\u3067\u3059\u304b\u3002<\/p>\n\n\n\n
A16. \u30bc\u30edVAT\u9069\u7528\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u7559\u610f\u3059\u3079\u304d\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n
\u3000\u3000a. \u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u6240\u5728\u3068\u9069\u5207\u306aBIR\u30aa\u30d5\u30a3\u30b9\u306b\u3066\u767b\u9332\u304c\u3055\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n\n\n\n
\u3000\u3000b. \u7279\u5225\u6cd5\u306b\u3088\u308b\u30bc\u30edVAT\u512a\u9047\u4eab\u53d7\u306e\u305f\u3081\u306b\u306fOGA(Other government agency)\u3078\u306e\u767b\u9332\u3082\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n\n\n\n
\u3000\u3000c. \u8a72\u5f53\u3059\u308bOGA\u304b\u3089\u306eVAT Exemption Caertifivate\/ Ruling\u7b49\u306e\u767a\u52b9\u304c\u3055\u308c\u3066\u3044\u308b\u304b\u3002<\/p>\n\n\n\n
\u3000\u3000d. \u6ce8\u6587\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u3001\u30b5\u30fc\u30d3\u30b9\u5951\u7d04\u66f8\u306a\u3069\u53d6\u308b\u5f15\u304d\u306b\u95a2\u3059\u308b\u66f8\u985e\u304c\u3059\u3079\u3066\u63c3\u3063\u3066\u3044\u3066\u3001\u7a0e\u6cd5\u304a\u3088\u3073\u305d\u306e\u4ed6\u898f\u5247\u306b\u5247\u3063\u305f\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n\n\n\n
\uff1c\u653f\u5e9c\u6a5f\u95a2\u304b\u3089\u306e\u30bc\u30edVAT\u306b\u95a2\u3059\u308b\u8a3c\u660e\u66f8\u306b\u3064\u3044\u3066\uff1e<\/p>\n\n\n\n
Q17. IPA\u304b\u3089\u8f38\u51fa\u767b\u9332\u4f01\u696d\u3078\u767a\u884c\u3055\u308c\u308bVAT Zero-Rate Certificate\u306b\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A17. \u3042\u308a\u307e\u3059\u3002RMC No.36-2022\u306eAnnexes B-1\u304a\u3088\u3073B-2\u306b\u8a18\u8f09\u306e\u3082\u306e\u304c\u5404IPA\u304b\u3089\u767a\u884c\u3055\u308c\u308bVAT Zero-Rate Certificate\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
Q18. RR No.3-2023\u3088\u308aVAT Zero-Rate Certificate\u3092\u6240\u6301\u3059\u308b\u8f38\u51fa\u767b\u9332\u4f01\u696d\u306b\u3064\u3044\u3066\u306e\u30de\u30b9\u30bf\u30fc\u30ea\u30b9\u30c8\u3092IPA\u304cBIR\u3078\u63d0\u4f9b\u3059\u308b\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u3053\u306e\u5831\u544a\u66f8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n\n\n\n
A18. \u3042\u308a\u307e\u3059\u3002\u5404IPA\u3067\u627f\u8a8d\u3055\u308c\u305f\u30bc\u30edVAT\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u5fc5\u8981\u3068\u306a\u308b\u57fa\u672c\u60c5\u5831\u7b49\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u4ee5\u4e0a
RMC No.80-2023\u306e\u5185\u5bb9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u3053\u3061\u3089\u306e\u5185\u5bb9\u304a\u3088\u3073\u89e3\u91c8\u306e\u8cac\u4efb\u306f\u5f0a\u793e\u304c\u8ca0\u3046\u3082\u306e\u3067\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n
\uff1c\u53c2\u7167\u8cc7\u6599\uff1e
https:\/\/www.bir.gov.ph\/images\/bir_files\/internal_communications_2\/RMCs\/2023%20RMCs\/RMC%20No.%2080-2023.pdf<\/p>\n\n\n\n
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<\/h2>\n\n\n\n
\u3053\u306e\u8a18\u4e8b\u306b\u5bfe\u3059\u308b\u3054\u8cea\u554f\u30fb\u305d\u306e\u4ed6\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u95a2\u3059\u308b\u60c5\u5831\u3078\u306e\u3054\u8cea\u554f\u7b49\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089<\/p>\n\n\n\n
\u304a\u6c17\u8efd\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n
$\"\"$ <\/a><\/figure>\n\n\n\n
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n\n\n\n
\u3010PR\u3011\u6d77\u5916\u6700\u65b0\u30d3\u30b8\u30cd\u30b9\u60c5\u5831\u30b5\u30a4\u30c8\u300cWiki Investment\u300d<\/h2>\n\n\n\n
<\/a>
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067Wiki Investment\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n\n\n\n
\u9032\u51fa\u4e88\u5b9a\u306e\u56fd\u3001\u9032\u51fa\u3057\u3066\u3044\u308b\u56fd\u306e\u60c5\u5831\u672c\u5f53\u306b\u5206\u304b\u3063\u3066\u3044\u307e\u3059\u304b\uff1f<\/p>\n\n\n\n
\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001<\/p>\n\n\n\n
\u305d\u306e\u56fd\u306e\u77e5\u8b58\u3084\u5b9f\u60c5\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u3068\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n
\u3057\u304b\u3057\u3001\u60c5\u5831\u304c\u6ea2\u308c\u304b\u3048\u3063\u3066\u3044\u308b\u793e\u4f1a\u3067\u306f\u3069\u308c\u304c\u672c\u5f53\u306b\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u306a\u306e\u304b\uff1f<\/strong>\u304c<\/p>\n\n\n\n
\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u304b\u3068\u79c1\u306f\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\u305d\u3093\u306a\u300c\u4fe1\u983c\u3067\u304d\u308b\u60c5\u5831\u300d\u3092\u307e\u3068\u3081\u305f\u30b5\u30a4\u30c8<\/strong>\u304c\u3042\u308c\u3070\u3001\u3069\u308c\u3060\u3051\u697d\u306b\u60c5\u5831\u53ce\u96c6\u304c\u3067\u304d\u308b\u3060\u308d\u3046\u2026<\/p>\n\n\n\n
\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c\u300cWiki Investment<\/a>\u300d<\/strong>\u3067\u3059\uff01!<\/p>\n\n\n\n
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<\/a>
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