﻿{"id":558503,"date":"2024-11-21T09:42:09","date_gmt":"2024-11-21T01:42:09","guid":{"rendered":"https:\/\/law.asia\/?p=558503"},"modified":"2025-01-23T09:47:13","modified_gmt":"2025-01-23T01:47:13","slug":"philippines-vat-digital-services-ra-12023-update","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/philippines-vat-digital-services-ra-12023-update\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u6700\u65b0\u60c5\u5831\uff1a\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #ee2424; border-top: 2px solid #fff; border-radius: 10px; box-shadow: 0px 4px 6px rgba(0, 0, 0, 0.1);\" valign=\"middle\">\n<p style=\"margin: 0px; padding: 10px 0px;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/law.asia\/ja\/tax-update-japan-philippines-vat-global-tax\/\"><span style=\"font-size: clamp(0.9rem, 2.5vw, 1.125rem);\"><b>\u30e1\u30a4\u30f3<\/b><\/span><\/a><\/span><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; display: flex; align-items: center; justify-content: center; flex: 1 1 0%; background: #ee2424; border-top: 2px solid #ffffff; border-radius: 10px; box-shadow: rgba(0, 0, 0, 0.1) 0px 4px 6px;\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ja\/japan-corporate-tax-global-minimum\/\"><span style=\"color: #ffffff; font-size: clamp(.9rem, 2.5vw, 1.125rem);\"><b>\u65e5\u672c<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n<p style=\"text-align: justify;\">\u753b\u671f\u7684\u306a\u6cd5\u5f8b\u306e\u4e0b\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u8b70\u4f1a\u306f\u56fd\u5916\u304b\u3089\u6d41\u5165\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u6355\u6349\u3059\u308b\u305f\u3081\u3001\u56fd\u5bb6\u7a0e\u6cd5\u306e\u7279\u5b9a\u306e\u6761\u9805\u3092\u6539\u6b63\u3057\u307e\u3057\u305f\u3002<\/p>\n<figure id=\"attachment_537522\" aria-describedby=\"caption-attachment-537522\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-537522 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Karen-Ocampo-1.png\" alt=\"Karen Ocampo\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-537522\" class=\"wp-caption-text\"><strong>Karen Ocampo<\/strong><br \/>\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Ocampo and Suralvo <br \/>\u30e1\u30c8\u30ed\u30fb\u30de\u30cb\u30e9<br \/>Tel: +632 8800 6157<br \/>Email: <a href=\"mailto:kocampo@ocamposuralvo.com\">kocampo@ocamposuralvo.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u3053\u308c\u3089\u306e\u6539\u6b63\u306e\u7d50\u679c\u3001\u975e\u5c45\u4f4f\u8005\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u306a\u304c\u3089\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u6d88\u8cbb\u3055\u308c\u3066\u3044\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u304c\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306e12%\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u5bfe\u8c61\u3068\u3057\u3066\u660e\u78ba\u306b\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u6cd5\u5f8b\u304c\u5171\u548c\u56fd\u6cd5\uff08RA\uff09\u7b2c12023\u53f7\u3067\u3059\u30022024\u5e7410\u6708\uff12\u65e5\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u5927\u7d71\u9818\u306b\u3088\u3063\u3066\u7f72\u540d\u3055\u308c\u3001\u516c\u5e03\u304b\u308915\u65e5\u5f8c\u306e2024\u5e7410\u670818\u65e5\u306b\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">RA\u7b2c12023\u53f7\u3068\u306a\u3063\u305f\u6cd5\u6848\u3092\u63d0\u6848\u3057\u305f\u8b70\u54e1\u305f\u3061\u306f\u3001\u3053\u306e\u6cd5\u6539\u6b63\u304c\u5358\u72ec\u3067\u7b56\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306b\u306f\u3001\u56fd\u969b\u7684\u306a\u30d9\u30b9\u30c8\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u306b\u6574\u5408\u3055\u305b\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3068\u767a\u8868\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u8b70\u54e1\u305f\u3061\u306f\u3001\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u30d5\u30a3\u30ea\u30d4\u30f3\u306eVAT\u653f\u7b56\u304c\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c9\u306b\u6cbf\u3046\u3082\u306e\u3068\u306a\u308a\u3001\u540c\u6642\u306b\u7a0e\u53ce\u306e\u5897\u52a0\u3082\u4fc3\u9032\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8ff0\u3079\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u7acb\u6cd5\u306e\u80cc\u666f<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u6539\u6b63\u306e\u80cc\u666f\u306b\u306f\u3001\u975e\u5c45\u4f4f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u3088\u3063\u3066\u6d77\u5916\u3067\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u4e00\u822c\u7684\u306b\u30d5\u30a3\u30ea\u30d4\u30f3\u306eVAT\u5236\u5ea6\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u30b5\u30fc\u30d3\u30b9\u304cVAT\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5b9a\u3081\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u304c\u5b9f\u65bd\u3055\u308c\u308b\u5834\u6240\u3067\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">RA\u7b2c12023\u53f7\u306f\u7a0e\u6cd5\u3092\u6539\u6b63\u3057\u3001\u975e\u5c45\u4f4f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\uff08DSP\uff09\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u3064\u3064\u3082\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u3067\u6d88\u8cbb\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306fVAT\u306e\u5bfe\u8c61\u7bc4\u56f2\u5185\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: justify;\">\u3053\u306e\u6cd5\u5f8b\u306b\u306f\u3001\u300c\u975e\u5c45\u4f4f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u6d88\u8cbb\u3055\u308c\u308b\u5834\u5408\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u5b9f\u65bd\u307e\u305f\u306f\u63d0\u4f9b\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u6539\u6b63\u70b9<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u65b0\u6cd5\u306f\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304cVAT\u8ab2\u7a0e\u53d6\u5f15\u306b\u542b\u307e\u308c\u308b\u3068\u660e\u78ba\u306b\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u6cd5\u306b\u65b0\u3057\u3044\u6761\u9805\u3092\u8ffd\u52a0\u3057\u3066\u3001\u975e\u5c45\u4f4fDSP\u3092\u542b\u3081\u3001\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u8005\u306e\u7fa9\u52d9\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u65b0\u6cd5\u306e\u4e3b\u8981\u306a\u898f\u5b9a\u306b\u3064\u3044\u3066\u8ad6\u3058\u308b\u524d\u306b\u3001\u307e\u305a\u57fa\u672c\u7684\u306a\u7528\u8a9e\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\uff1a<\/strong>\u300c\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u300d\u3068\u3044\u3046\u7528\u8a9e\u306f\u3001RA\u7b2c12023\u53f7\u306e\u4e0b\u3067\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u307e\u305f\u306f\u4ed6\u306e\u96fb\u5b50\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3092\u4ecb\u3057\u3066\u60c5\u5831\u6280\u8853\u3092\u4f7f\u7528\u3057\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3042\u3089\u3086\u308b\u30b5\u30fc\u30d3\u30b9\u3092\u6307\u3057\u3001\u305d\u306e\u63d0\u4f9b\u304c\u672c\u8cea\u7684\u306b\u81ea\u52d5\u5316\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u5e83\u304f\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u30b5\u30fc\u30d3\u30b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u304c\u3001\u3053\u308c\u3089\u306b\u9650\u5b9a\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li>\u30aa\u30f3\u30e9\u30a4\u30f3\u691c\u7d22\u30a8\u30f3\u30b8\u30f3<\/li>\n<li>\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u307e\u305f\u306fe\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u30e1\u30c7\u30a3\u30a2\u304a\u3088\u3073\u5e83\u544a<\/li>\n<li>\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u307e\u305f\u306f\u30c7\u30b8\u30bf\u30eb\u5546\u54c1<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u975e\u5c45\u4f4f\u8005\uff1a<\/strong>\u65b0\u6cd5\u3067\u306f<strong>\u300c<\/strong>\u975e\u5c45\u4f4f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u300d\u3068\u3044\u3046\u7528\u8a9e\u3092\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u5b9f\u4f53\u3068\u3057\u3066\u306e\u62e0\u70b9\u3092\u6301\u305f\u306a\u3044\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u6539\u9769\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">RA\u7b2c12023\u53f7\u306f\u3001\u975e\u5c45\u4f4f\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u306b\u95a2\u9023\u3059\u308b\u3001\u307e\u305f\u306f\u5f71\u97ff\u3092\u4e0e\u3048\u308bVAT\u5236\u5ea6\u306e\u8a2d\u8a08\u306e\u67a0\u7d44\u307f\u3092\u5b9a\u3081\u305f\u5168\u304f\u65b0\u3057\u3044\u7a0e\u6cd5\u306e\u6761\u9805\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8ffd\u52a0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u30d3\u30b8\u30cd\u30b9\u5bfe\u6d88\u8cbb\u8005\uff08B2C\uff09\u306e\u5834\u5408\uff1a\u6d88\u8cbb\u8005\u304cVAT\u767b\u9332\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001VAT\u767b\u9332\u304c\u7fa9\u52d9\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u975e\u5c45\u4f4fDSP\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u6d88\u8cbb\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u308f\u308bVAT\u306e\u7d0d\u4ed8\u7fa9\u52d9\u3092\u8ca0\u3046\u3082\u306e\u3068\u3059\u308b<\/li>\n<li>\u30d3\u30b8\u30cd\u30b9\u5bfe\u30d3\u30b8\u30cd\u30b9\uff08B2B\uff09\u306e\u5834\u5408\uff1a\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u304c\u5c0e\u5165\u3055\u308c\u3001\u975e\u5c45\u4f4fDSP\u306e\u53d6\u5f15\u5148\u3067\u3042\u308b\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5185\u306e\u6d88\u8cbb\u8005\u304cVAT\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u3053\u306e\u5834\u5408\u3001VAT\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u8005\u306f\u3001\u975e\u5c45\u4f4fDSP\u304b\u3089\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u969b\u306bVAT\u306e\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u3001\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046<\/li>\n<li>\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u307e\u305f\u306fe\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u306e\u5834\u5408\uff1aVAT\u767b\u9332\u3055\u308c\u305f\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u307e\u305f\u306fe\u30de\u30fc\u30b1\u30c3\u30c8\u30d7\u30ec\u30a4\u30b9\u3068\u3057\u3066\u5206\u985e\u3055\u308c\u308b\u975e\u5c45\u4f4fDSP\u306f\u3001\u5f53\u8a72\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u304c\u4f9b\u7d66\u306e\u4e3b\u8981\u306a\u90e8\u5206\u3092\u7ba1\u7406\u3057\u3001\u304b\u3064\u6b21\u306e\u3044\u305a\u308c\u304b\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u3001\u5f53\u8a72\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u884c\u308f\u308c\u308b\u975e\u5c45\u4f4fDSP\u306e\u53d6\u5f15\u306b\u304b\u304b\u308bVAT\u306e\u7d0d\u4ed8\u7fa9\u52d9\u3092\u8ca0\u3046<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"text-align: justify;\">\u5546\u54c1\u306e\u4f9b\u7d66\u6761\u4ef6\u3092\u76f4\u63a5\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u8a2d\u5b9a\u3059\u308b<\/li>\n<li style=\"text-align: justify;\">\u5546\u54c1\u306e\u6ce8\u6587\u307e\u305f\u306f\u914d\u9001\u306b\u76f4\u63a5\u307e\u305f\u306f\u9593\u63a5\u7684\u306b\u95a2\u4e0e\u3059\u308b<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u7c21\u7d20\u5316<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>\u767b\u9332\u3001\u57fa\u6e96\u984d\u3001\u514d\u9664\uff1a<\/strong>\u540c\u6cd5\u306f\u3001\u975e\u5c45\u4f4fDSP\u306e\u305f\u3081\u306b\u3001\u7c21\u7d20\u5316\u3055\u308c\u3001\u81ea\u52d5\u5316\u3057\u305f\u5185\u56fd\u6b73\u5165\u5e81\u767b\u9332\u30b7\u30b9\u30c6\u30e0\u306e\u7acb\u3061\u4e0a\u3052\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002VAT\u767b\u9332\u6e08\u307f\u306e\u975e\u5c45\u4f4fDSP\u306f\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306e\u30c7\u30b8\u30bf\u30eb\u8ca9\u58f2\u306e\u8a18\u9332\u304b\u5546\u696d\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u901a\u5e38\u306e\u4f1a\u8a08\u8a18\u9332\u3084\u88dc\u52a9\u5e33\u7c3f\u3092\u4fdd\u7ba1\u3059\u308b\u7fa9\u52d9\u306f\u514d\u9664\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">VAT\u767b\u9332\u306e\u57fa\u6e96\u984d\u306f\u3001\u975e\u5c45\u4f4fDSP\u3092\u542b\u3080\u3059\u3079\u3066\u306eDSP\u306b\u5bfe\u3057\u3066\u540c\u7b49\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u5834\u5408\u3001\u96fb\u5b50\u7684\u306b\u307e\u305f\u306f\u624b\u4f5c\u696d\u3067VAT\u767b\u9332\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u904e\u53bb12\u30ab\u6708\u9593\u306e\u7dcf\u58f2\u4e0a\u9ad8\uff08\u514d\u7a0e\u5bfe\u8c61\u58f2\u4e0a\u3092\u9664\u304f\uff09\u304c\u3001\u73fe\u5728\u306eVAT\u57fa\u6e96\u984d\u3067\u3042\u308b300\u4e07\u30d5\u30a3\u30ea\u30d4\u30f3\u30da\u30bd\uff08\u7d04\uff15\u4e071000\u7c73\u30c9\u30eb\uff09\u3092\u8d85\u3048\u308b\u5834\u5408<\/li>\n<li>\u6b21\u306e12\u30ab\u6708\u9593\u306e\u7dcf\u58f2\u4e0a\u9ad8\u304c\u78ba\u5b9f\u306b\u57fa\u6e96\u984d\u3092\u8d85\u3048\u308b\u3068\u4e88\u6e2c\u3055\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u540c\u6cd5\u306f\u5f93\u6765\u306eVAT\u514d\u9664\u898f\u5b9a\u3092\u5f37\u5316\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002VAT\u306e\u9069\u7528\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul style=\"text-align: justify;\">\n<li>\u6b63\u5f0f\u306b\u8a8d\u53ef\u3055\u308c\u305f\u79c1\u7acb\u6559\u80b2\u6a5f\u95a2\u304a\u3088\u3073\u653f\u5e9c\u6559\u80b2\u6a5f\u95a2\u306b\u3088\u3063\u3066\u63d0\u4f9b\u3055\u308c\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u30b3\u30fc\u30b9\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30bb\u30df\u30ca\u30fc\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3092\u542b\u3080\u6559\u80b2\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u7279\u5b9a\u306e\u653f\u5e9c\u6a5f\u95a2\uff08\u6559\u80b2\u7701\u3001\u9ad8\u7b49\u6559\u80b2\u59d4\u54e1\u4f1a\u3001\u6280\u8853\u6559\u80b2\u6280\u80fd\u958b\u767a\u5e81\uff09\u304a\u3088\u3073\u3053\u308c\u3089\u306e\u653f\u5e9c\u6a5f\u95a2\u306b\u3088\u3063\u3066\u8a8d\u53ef\u3055\u308c\u305f\u6559\u80b2\u6a5f\u95a2\u3078\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u30fb\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2<\/li>\n<li>\u9280\u884c\u3001\u6e96\u9280\u884c\u6a5f\u80fd\u3092\u6301\u3064\u30ce\u30f3\u30d0\u30f3\u30af\u91d1\u878d\u4ef2\u4ecb\u696d\u8005\u3001\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u30ce\u30f3\u30d0\u30f3\u30af\u4ef2\u4ecb\u696d\u8005\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\uff08\u591a\u69d8\u306a\u30c7\u30b8\u30bf\u30eb\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30e0\u3092\u901a\u3058\u3066\u63d0\u4f9b\u3055\u308c\u308b\u3082\u306e\u3092\u542b\u3080\uff09<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u5185\u56fd\u6b73\u5165\u5e81\u3078\u306e\u767b\u9332\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u767b\u9332\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u7279\u5225\u306a\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5185\u56fd\u6b73\u5165\u5e81\u9577\u5b98\u306f\u3001\uff15\u65e5\u4ee5\u4e0a\u306e\u671f\u9593\u3001\u4e8b\u696d\u6240\u3092\u4e00\u6642\u7684\u306b\u9589\u9396\u3059\u308b\u6a29\u9650\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u9589\u9396\u306e\u969b\u306b\u51fa\u3055\u308c\u305f\u547d\u4ee4\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u307e\u3067\u89e3\u9664\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\">\u5185\u56fd\u6b73\u5165\u5e81\u9577\u5b98\u306e\u505c\u6b62\u6a29\u9650\u306b\u306f\u60c5\u5831\u901a\u4fe1\u6280\u8853\u7701\uff08DICT\uff09\u306e\u5354\u529b\u306e\u4e0b\u3001\u96fb\u6c17\u901a\u4fe1\u59d4\u54e1\u4f1a\u3092\u901a\u3058\u3066\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u30a2\u30af\u30bb\u30b9\u3055\u308c\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u30d6\u30ed\u30c3\u30af\u3059\u308b\u6a29\u9650\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u5b9f\u65bd<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>\u898f\u5247\u304a\u3088\u3073\u898f\u5236\uff1a<\/strong>RA\u7b2c12023\u53f7\u306f\u8ca1\u52d9\u7701\u306b\u5bfe\u3057\u3001\u5185\u56fd\u6b73\u5165\u5e81\u306e\u52e7\u544a\u306b\u57fa\u3065\u304d\u3001DICT\u304a\u3088\u3073\u96fb\u6c17\u901a\u4fe1\u59d4\u54e1\u4f1a\u3068\u9023\u643a\u3057\u3066\u3001\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u5354\u8b70\u306e\u4e0a\u3067\u3001\u6cd5\u5f8b\u306e\u65bd\u884c\u304b\u308990\u65e5\u4ee5\u5185\u306b\u898f\u5247\u304a\u3088\u3073\u898f\u5236\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u3092\u7fa9\u52d9\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: justify;\">\u975e\u5c45\u4f4fDSP\u306f\u3001\u5b9f\u65bd\u898f\u5247\u304a\u3088\u3073\u898f\u5236\u306e\u767a\u52b9\u304b\u3089120\u65e5\u304c\u7d4c\u904e\u3059\u308b\u3068\u3001\u76f4\u3061\u306bVAT\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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justify;\">\u5b9f\u65bd\u898f\u5247\u3067\u3055\u3089\u306b\u660e\u78ba\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3001\u3088\u308a\u8a73\u7d30\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul style=\"text-align: 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justify;\">\u4e00\u65b9\u3067\u7d0d\u7a0e\u8005\u3001\u7279\u306b\u8907\u6570\u306e\u6cd5\u57df\u306b\u307e\u305f\u304c\u3063\u3066\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u4f01\u696d\u306f\u3001\u898f\u5247\u3092\u9075\u5b88\u3057\u3066\u3044\u304f\u3068\u3044\u3046\u8ab2\u984c\u3092\u8e0f\u307e\u3048\u3066\u3001\u3053\u308c\u3089\u306e\u898f\u5247\u306e\u5236\u5b9a\u7406\u5ff5\u3092\u7406\u89e3\u3057\u3001\u5b9f\u969b\u306b\u9042\u884c\u3057\u3066\u3044\u304f\u305f\u3081\u306b\u3001\u5341\u5206\u304b\u3064\u6301\u7d9a\u7684\u306b\u6ce8\u610f\u3092\u6255\u3063\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><img class=\"size-medium wp-image-537527 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Ocampo-Suralvo-logo-300x200.png\" alt=\"Ocampo &amp; Suralvo logo\" width=\"300\" height=\"200\" \/><strong>OCAMPO AND SURALVO LAW OFFICES<\/strong><br \/>\n6F Liberty Center Bldg, 104 HV Dela Costa St<br \/>\nSalcedo Village, Makati City<br \/>\nMetro Manila 1227, Philippines<br \/>\nTel. +632 8800 6157<br \/>\nEmail: <a href=\"mailto:info@ocamposuralvo.com\">info@ocamposuralvo.com<\/a><br \/>\n<a href=\"http:\/\/www.ocamposuralvo.com\/\">www.ocamposuralvo.com<\/a><\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u30e1\u30a4\u30f3 \u65e5\u672c \u753b\u671f\u7684\u306a\u6cd5\u5f8b\u306e\u4e0b\u3067\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u8b70\u4f1a\u306f\u56fd\u5916\u304b\u3089\u6d41\u5165\u3059\u308b\u30c7\u30b8\u30bf\u30eb\u30b5\u30fc\u30d3\u30b9\u3092\u6355\u6349\u3059\u308b\u305f\u3081\u3001\u56fd\u5bb6\u7a0e\u6cd5\u306e\u7279\u5b9a\u306e\u6761\u9805\u3092\u6539\u6b63\u3057\u307e\u3057\u305f\u3002 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