\u3053\u3093\u306b\u3061\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u99d0\u5728\u54e1\u306e\u7530\u8fba\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u7a0e\u52d9\u306e\u6cd5\u6539\u6b63\u60c5\u5831\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u3001\u304a\u8a71\u3057\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n

\u65e2\u306b\u3054\u5b58\u77e5\u306e\u65b9\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001BIR\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3067Revenue Regulations\u3084Revenue Memorandum Orders\u3001Revenue Memorandum Circulars\u306e\u6700\u65b0\u60c5\u5831\u304b\u3089\u904e\u53bb\u306e\u60c5\u5831\u307e\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

BIR\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8URL\uff1ahttp:\/\/www.bir.gov.ph\/home.htm
\u30c8\u30c3\u30d7\u30da\u30fc\u30b8→Issuances & Rulings→\u5e74\u5ea6\u6bce\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u5404\u60c5\u5831\u3092\u30af\u30ea\u30c3\u30af\u3002<\/p>\n

BIR\u304c\u767a\u884c\u3059\u308b\u500b\u5225\u306eRuling\u306b\u3064\u3044\u3066\u306f\u3001BIR\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u53d6\u5f97\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001Ruling\u7b49\u3092\u6271\u3063\u3066\u3044\u308b\u60c5\u5831\u4f1a\u793e\u304b\u3089\u30bd\u30d5\u30c8\u3092\u8cfc\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u4eca\u9031\u3082\u3001\u3069\u3046\u305e\u5b9c\u3057\u304f\u304a\u9858\u3044\u81f4\u3057\u307e\u3059\u3002<\/p>\n

\u4ee5\u4e0a<\/p>\n

 <\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

                          <\/span><\/p>\n

<\/a><\/p>\n

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