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\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\uff01
\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7 \u30d5\u30a3\u30ea\u30d4\u30f3\u62e0\u70b9\u306e\u51a8\u6fa4 \u4e03\u83dc\u5b50\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\u300cVAT\u9084\u4ed8\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\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\u306b\u95a2\u3059\u308b\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><\/p>\n\n\n\n

\n\n\n\n

VAT\u9084\u4ed8\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/strong><\/h2>\n\n\n\n
\u4eca\u56de\u306f\u30d5\u30a3\u30ea\u30d4\u30f3\u5185\u56fd\u6b73\u5165\u5e81\uff08BIR\uff09\u304c2024\u5e746\u670819\u65e5\u767a\u8868\u3057\u305fVAT\u9084\u4ed8\u306b\u95a2\u3059\u308b\u899a\u66f8RMC No.23-2024\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u3053\u308c\u306fRA No. 11976\u306eEOPTA\u3067\u3082\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3068\u304f\u306b\u9084\u4ed8\u57fa\u6e96\u306e\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u3068\u3057\u3066RR No.05-2024\uff08Section3\uff09\u306b\u5f93\u3046\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u672c\u30b5\u30a4\u30c8\u3067\u3059\u3067\u306b\u516c\u958b\u6e08\u307f\u3067\u3059\u3002\uff09<\/p>\n\n\n\n
VAT\u9084\u4ed8\u3092\u62c5\u5f53\u3059\u308bBIR\u306e\u62c5\u5f53\u5b98\uff08RO: Revenue Officer\uff09\u306f\u53d7\u9818\u3057\u305f\u66f8\u985e\u30fb\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u304b\u3089\u306e\u8a55\u4fa1\u306b\u3088\u3063\u3066\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3092\u5206\u985e\u3057\u300190\u65e5\u4ee5\u5185\u3078\u5f53\u8a72\u8acb\u6c42\u3092\u51e6\u7406\u3057\u307e\u3059\u3002\u305d\u306e\u969b\u76f4\u8fd16\u5e74\u9593\u306b\u304a\u3051\u308bVAT\u9084\u4ed8\u8a18\u9332\u3001\u7d0d\u7a0e\u8005\u30ea\u30b9\u30af\u30ec\u30d9\u30eb\u3068\u3044\u3063\u305f\u691c\u8a3c\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n
\uff08\u4ee5\u4e0b\u53c2\u8003\uff1aR.A. 8424 Section 112\uff09<\/p>\n\n\n\n
(A) \u30bc\u30ed\u7a0e\u7387\u307e\u305f\u306f\u5b9f\u8cea\u30bc\u30ed\u7a0e\u7387\u306e\u58f2\u4e0a<\/strong><\/p>\n\n\n\n
\u58f2\u4e0a\u304c\u30bc\u30ed\u7a0e\u7387\u307e\u305f\u306f\u5b9f\u8cea\u30bc\u30ed\u7a0e\u7387\u3067\u3042\u308bVAT\u767b\u9332\u8005\u306f\u3001\u305d\u306e\u58f2\u4e0a\u304c\u767a\u751f\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u7d42\u4e86\u5f8c\uff12\u5e74\u4ee5\u5185\u306b\u3001\u7a0e\u984d\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u767a\u884c\u307e\u305f\u306f\u5f53\u8a72\u58f2\u4e0a\u306b\u8d77\u56e0\u3059\u308b\u63a7\u9664\u53ef\u80fd\u306a\u30a4\u30f3\u30d7\u30c3\u30c8VAT(\u7d4c\u904e\u4e2d\u306e\u3082\u306e\u3092\u9664\u304f)\u306e\u00ad\u9084\u4ed8\u3092\u3001\u5f53\u8a72\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u304c\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\u306b\u5145\u5f53\u3055\u308c\u3066\u3044\u306a\u3044\u7bc4\u56f2\u3067\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n
(B) \u8cc7\u672c\u8ca1\u306b\u304b\u304b\u308b\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u9084\u4ed8<\/strong><\/p>\n\n\n\n
\u8cc7\u672c\u8ca1VAT\u767b\u9332\u8005\u306f\u3001\u8f38\u5165\u307e\u305f\u306f\u73fe\u5730\u3067\u8cfc\u5165\u3057\u305f\u8cc7\u672c\u8ca1\u306b\u3064\u3044\u3066\u7d0d\u4ed8\u3057\u305f\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u304c\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8VAT\u306b\u5145\u5f53\u3055\u308c\u3066\u3044\u306a\u3044\u9650\u308a\u306b\u304a\u3044\u3066\u3001\u7a0e\u984d\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u767a\u884c\u307e\u305f\u306f\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u306e\u9084\u4ed8\u3092\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u7533\u8acb\u306f\u3001\u8f38\u5165\u307e\u305f\u306f\u8cfc\u5165\u304c\u884c\u308f\u308c\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u7d42\u4e86\u5f8c\uff12\u5e74\u4ee5\u5185\u306b\u9650\u308a\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n
(C) \u8f38\u5165\u7a0e\u306e\u9084\u4ed8\u307e\u305f\u306f\u7a0e\u984d\u63a7\u9664\u3092\u7533\u8acb\u3067\u304d\u308b\u671f\u9593<\/strong><\/p>\n\n\n\n
\u59d4\u54e1\u4f1a\u306b\u3088\u308a\u9069\u5207\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u9650\u308a\u3001(A)\u304a\u3088\u3073(B)\u306b\u5f93\u3063\u3066\u63d0\u51fa\u3055\u308c\u305f\u7533\u8acb\u66f8\u306e\u88cf\u4ed8\u3051\u3068\u306a\u308b\u66f8\u985e\u3092\u63d0\u51fa\u3057\u305f\u65e5\u304b\u308990\u65e5\u4ee5\u5185\u306b\u3001\u63a7\u9664\u5bfe\u8c61\u306e\u30a4\u30f3\u30d7\u30c3\u30c8VAT\u306e\u9084\u4ed8\u307e\u305f\u306f\u7a0e\u984d\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u767a\u884c\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n
(D) \u9084\u4ed8\u306e\u65b9\u6cd5<\/strong><\/p>\n\n\n\n
\u5bfe\u8c61\u306e\u7a0e\u984d\u306e\u9084\u4ed8\u306f\u59d4\u54e1\u9577\u307e\u305f\u306f\u305d\u306e\u6a29\u9650\u3092\u6709\u3059\u308b\u4ee3\u7406\u4eba\u304c\u632f\u308a\u51fa\u3057\u305f\u624b\u5f62\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3053\u306e\u9084\u4ed8\u306f\u3001\u5f53\u8a72\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u76e3\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
\u4ee5\u4e0a<\/p>\n\n\n\n
\u305d\u306e\u4ed6\u3001\u8a73\u3057\u3044\u5185\u5bb9\u306f\u5f0a\u793e\u307e\u3067\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
$\"\"$ <\/a><\/figure>\n\n\n\n
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\u9032\u51fa\u3057\u3066\u30d3\u30b8\u30cd\u30b9\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001
\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
\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\u91cd\u8981\u306b\u306a\u308b\u8981\u7d20\u3067\u3059\u3002
\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
\u305d\u306e\u601d\u3044\u304b\u3089\u4f5c\u6210\u3057\u305f\u30b5\u30a4\u30c8\u304c\u300cWiki Investment<\/a>\u300d<\/strong>\u3067\u3059\uff01!
\u5f0a\u793e\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b0\u30eb\u30fc\u30d7\u306f\u6d77\u591620\u30ab\u56fd\u8d85\u306b\u62e0\u70b9\u3092\u6709\u3057\u3066\u304a\u308a\u3001
\u305d\u306e\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6700\u65b0\u60c5\u5831\u3092\u300cWiki Investment\u300d\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002
<\/p>\n\n\n\n
$\"\"$ <\/a><\/figure>\n\n\n\n

\u3010Wiki Investment\u3067\u4f55\u304c\u3067\u304d\u308b\uff1f\u3011<\/strong><\/em>
\u30fb\u73fe\u5730\u99d0\u5728\u54e1\u304c\u6bce\u9031\u30db\u30c3\u30c8\u306a\u60c5\u5831<\/u><\/em>\u3092\u66f4\u65b0\u3059\u308bNews update<\/u><\/em><\/strong>
\u30fb\u73fe\u5730\u306b\u6ede\u5728\u3059\u308b\u65b9\u304b\u3089\u3054\u8cea\u554f\u9802\u304f\u3001<\/strong>
\u3000\u3088\u308a\u5b9f\u52d9\u306b\u6cbf\u3063\u305f\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308bQ\uff06A\u96c6<\/u><\/em><\/strong>
\u30fb\u5f53\u793e\u304c\u51fa\u7248\u3057\u3066\u3044\u308b\u6d77\u5916\u5b9f\u52d9\u672c\u3092\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u5316<\/u>\u3057\u305fTCG\u66f8\u7c4d<\/strong>
\u306a\u3069\u306e\u65b0\u6a5f\u80fd\u3082\u8ffd\u52a0\u3057\u307e\u3057\u305f\uff01<\/p>\n\n\n\n
\u7d4c\u55b6\u8005\u30fb\u5e79\u90e8\u5c64\u306e\u65b9\u306b\u304a\u30b9\u30b9\u30e1\u3057\u305f\u3044\u3010\u5168\u3066\u306e\u7d4c\u55b6\u8005\u3078\u8d08\u308bTCG\u30d6\u30ed\u30b0\u3011<\/h2>\n\n\n\n
$\"\"$ <\/a><\/figure>\n\n\n\n
\u203b\u753b\u50cf\u30af\u30ea\u30c3\u30af\u3067\u300cTCG\u30d6\u30ed\u30b0\u300d\u30da\u30fc\u30b8\u3078\u79fb\u52d5\u3057\u307e\u3059<\/p>\n\n\n\n
\u4f1a\u793e\u7d4c\u55b6\u3084\u90e8\u4e0b\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u3092\u3057\u3066\u3044\u308b\u3068\u3001\u69d8\u3005\u306a\u304a\u60a9\u307f\u3063\u3066\u51fa\u3066\u304d\u307e\u305b\u3093\u304b\uff1f<\/p>\n\n\n\n
\u30fb\u3069\u3046\u3057\u305f\u3089\u3001\u4f1a\u793e\u306f\u826f\u304f\u306a\u3063\u3066\u3044\u304f\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb
\u30fb\u90e8\u4e0b\u304c\u80b2\u3063\u3066\u304f\u308c\u308b\u306b\u306f\u3069\u3046\u3057\u305f\u3089\u3044\u3044\u3093\u3060\u308d\u3046\u30fb\u30fb\u30fb<\/p>\n\n\n\n
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\u7d4c\u55b6\u8ab2\u984c\u3084\u60a9\u307f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u30d6\u30ed\u30b0\u3092\u7121\u6599\u516c\u958b\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n
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