{"id":684173,"date":"2026-05-19T10:45:40","date_gmt":"2026-05-19T02:45:40","guid":{"rendered":"https:\/\/law.asia\/?p=684173"},"modified":"2026-05-20T09:40:04","modified_gmt":"2026-05-20T01:40:04","slug":"philippines-cross-border-service-tax-interpretation","status":"publish","type":"post","link":"https:\/\/law.asia\/ja\/philippines-cross-border-service-tax-interpretation\/","title":{"rendered":"\u30d5\u30a3\u30ea\u30d4\u30f3\u306b\u304a\u3051\u308b\u8d8a\u5883\u30b5\u30fc\u30d3\u30b9\u7a0e\u306e\u89e3\u91c8\u5909\u66f4"},"content":{"rendered":"<p style=\"text-align: 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id=\"attachment_683900\" aria-describedby=\"caption-attachment-683900\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-683900\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/05\/Euney-Marie-Mata-Perez-MTF-Counsel.jpg\" alt=\"Euney Marie Mata Perez, MTF Counsel\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-683900\" class=\"wp-caption-text\"><strong>Euney Marie Mata Perez<\/strong><br \/>CPA\u5f01\u8b77\u58eb\u30fb\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>Mata-Perez, Tamayo &amp; Francisco (MTF Counsel)<\/figcaption><\/figure>\n<p style=\"text-align: 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justify;\">\u30b5\u30fc\u30d3\u30b9\u304c\u30d5\u30a3\u30ea\u30d4\u30f3\u56fd\u5916\u3067\u63d0\u4f9b\u3055\u308c\u3001\u304b\u3064\u63d0\u4f9b\u8005\u304c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u5f53\u8a72\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-align: justify;\"><span class=\"vantage-grey\"><em><strong>Euney Marie Mata Perez\u6c0f\u306f\u3001CPA\u5f01\u8b77\u58eb\u3067\u3042\u308a\u3001Mata-Perez, Tamayo &amp; Francisco\uff08MTF Counsel\uff09\u306e\u30de\u30cd\u30fc\u30b8\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u3067\u3042\u308b\u3002<\/strong><\/em><\/span><\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><img class=\"size-medium wp-image-666353 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-300x149.jpg\" alt=\"\" width=\"300\" height=\"149\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-300x149.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-1024x508.jpg 1024w, https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-768x381.jpg 768w, https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-1536x762.jpg 1536w, https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-2048x1016.jpg 2048w, https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-324x160.jpg 324w, https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-696x345.jpg 696w, https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-1068x530.jpg 1068w, https:\/\/law.asia\/wp-content\/uploads\/2026\/03\/MTF-LOGO-847x420.jpg 847w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><strong>MTF Counsel<\/strong><br \/>\nUnit 1002, One Corporate Plaza,<br \/>\n845 A. Arnaiz Ave, Legaspi Village,<br \/>\nMakati City, Philippines 1229<br \/>\n<a href=\"https:\/\/www.mtfcounsel.com\">www.mtfcounsel.com<\/a><br \/>\nContact details:<br \/>\nT: +63 2 8831 1297<br \/>\nE: <a href=\"mailto:euney.mata-perez@mtfcounsel.com\">euney.mata-perez@mtfcounsel.com<\/a><\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u8d8a\u5883\u53d6\u5f15\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u30b5\u30fc\u30d3\u30b9\u53ce\u5165\u304c\u3001\u3069\u306e\u6bb5\u968e\u3067\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u306e\u6e90\u6cc9\u3068\u306a\u308b\u306e\u304b\uff08\u3064\u307e\u308a\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\uff09\u3068\u3044\u3046\u89e3\u91c8\u306f\u3001\u8fd1\u5e74\u3001\u30d5\u30a3\u30ea\u30d4\u30f3\u3067\u5927\u304d\u306a\u8b70\u8ad6\u306e\u7684\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002 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