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\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u89aa\u4f1a\u793e\u3067\u7acb\u3066\u66ff\u3048\u305f\u8a2d\u7acb\u8cbb\u7528\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

<\/p>\n

Q.<\/p>\n

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We’ve set up subsidiary in Thailand. Parent company paid consulting service fee as advance, but we’re concern about tax audit. How should we manage it?<\/p>\n

<\/p>\n

A.<\/p>\n

\u3054\u8a18\u8f09\u306e\u901a\u308a\u3001\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u3042\u305f\u308a\u3001\u89aa\u4f1a\u793e\u304c\u8a2d\u7acb\u7528\u3092\u7acb\u3066\u66ff\u3048\u308b\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3059\u304c\u3001\u65e5\u672c\u306e\u89aa\u4f1a\u793e\u3067\u305d\u306e\u307e\u307e\u8ca0\u62c5\u3059\u308b\u3068\u3001\u65e5\u672c\u3067\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

As you mentioned, parent company general paid as advance for set up subsidiary in overseas. But there is a risk that Japanese tax bureau point out for no deductible on that expenses.<\/p>\n

<\/p>\n

\u4e00\u822c\u7684\u306b\u306f\u3001\u89aa\u4f1a\u793e\u3067\u4e00\u5ea6\u7acb\u3066\u66ff\u3048\u305f\u3001\u73fe\u5730\u6cd5\u4eba\u8a2d\u7acb\u5f8c\u306b\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u7acb\u66ff\u91d1\u306e\u8acb\u6c42\u3092\u884c\u3046\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

So that parent company claim for that advance to subsidiary in Thailand after establishment.<\/p>\n

<\/p>\n

\u89aa\u4f1a\u793e\u304b\u3089\u306e\u8acb\u6c42\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3092\u30bf\u30a4\u5074\u3067\u7a0e\u52d9\u4e0a\u640d\u91d1\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

When parent company claim and Thailand subsidiary record as expense, we need to take care following issues;<\/p>\n

<\/p>\n

\u30fb\u5f53\u521d\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u7b49\u304b\u3089\u767a\u884c\u3055\u308c\u308b\u8acb\u6c42\u66f8\u306f\u89aa\u4f1a\u793e\u5b9b\u3066\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u305f\u3081\u3001\u9818\u53ce\u8a3c\u3082\u89aa\u4f1a\u793e\u5b9b\u3066\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u30bf\u30a4\u6cd5\u4eba\u5b9b\u3066\u3067\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

We need to request re-issuing invoice\/receipt from consulting company under Thailand company’s name.<\/p>\n

<\/p>\n

\u30fb\u7acb\u66ff\u91d1\u8acb\u6c42\u6642\u306b\u306f\u5404\u9805\u76ee\u306b\u304b\u304b\u308b\u9818\u53ce\u8a3c\u306e\u539f\u672c\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

We need to attach original receipt of each expenses when Thai company pay for it.<\/p>\n

<\/p>\n

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We need to declare\/pay WHT and VAT at the timing of parent company pay for it as advance. In case Thai company doesn’t set up yet, company has to declare as soon as after establishment.<\/p>\n

<\/p>\n

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There is other option that we receive temporary invoice\/receipt under parent company’s name, and request re-issuing invoice\/receipt under Thai company after establishment. The other option is that parent company issue invoice to Thai company as service fee. In that case, the company has to declare VAT(P.P. 36) since that is payment to overseas.<\/p>\n

<\/p>\n

\u4ee5\u4e0a<\/p>\n

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\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

<\/p>\n

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

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

$\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\"$ <\/a><\/p>\n