{"id":539469,"date":"2024-11-21T13:44:43","date_gmt":"2024-11-21T05:44:43","guid":{"rendered":"https:\/\/law.asia\/?p=539469"},"modified":"2024-12-06T18:01:56","modified_gmt":"2024-12-06T10:01:56","slug":"philippines-vat-digital-services-ra-12023-update","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/philippines-vat-digital-services-ra-12023-update\/","title":{"rendered":"\ud544\ub9ac\ud540 \uc5c5\ub370\uc774\ud2b8: \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138"},"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\/ko\/tax-update-japan-philippines-vat-global-tax\/\"><span style=\"font-size: clamp(0.9rem, 2.5vw, 1.125rem);\"><b>\uc8fc\uc694<\/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\/ko\/japan-corporate-tax-global-minimum\/ \"><span style=\"color: #ffffff; font-size: clamp(.9rem, 2.5vw, 1.125rem);\"><b>\uc77c\ubcf8<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"text-align: justify;\"><\/div>\n<p>\ud544\ub9ac\ud540 \uc758\ud68c\ub294 \ud68d\uae30\uc801\uc778 \ubc95\ub960\uc5d0 \ub530\ub77c \ud574\uc678\uc5d0\uc11c \uc720\uc785\ub418\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \ud3ec\ucc29\ud558\uae30 \uc704\ud574 \uad6d\uac00 \uc138\ubc95\uc758 \uc77c\ubd80 \uc870\ud56d\uc744 \uac1c\uc815\ud588\ub2e4.<\/p>\n<figure id=\"attachment_537519\" aria-describedby=\"caption-attachment-537519\" 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-537519\" class=\"wp-caption-text\"><strong>Karen Ocampo<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Ocampo and Suralvo <br \/>Metro Manila<br \/>\uc804\ud654: +632 8800 6157<br \/>\uc774\uba54\uc77c: <a href=\"mailto:kocampo@ocamposuralvo.com\">kocampo@ocamposuralvo.com<\/a><\/figcaption><\/figure>\n<p>\uc774\ub7ec\ud55c \uac1c\uc815\uc758 \uacb0\uacfc\ub85c, \ud544\ub9ac\ud540\uc758 12% \ubd80\uac00\uac00\uce58\uc138(VAT)\ub294 \uc774\uc81c \ud544\ub9ac\ud540\uc5d0 \uc0c1\uc8fc\ud558\uc9c0 \uc54a\ub294 \uc790\uac00 \uc81c\uacf5\ud558\uc9c0\ub9cc, \ud544\ub9ac\ud540\uc5d0\uc11c \uc18c\ube44\ub418\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \uba85\ud655\ud558\uac8c \ud3ec\ud568\ud558\uac8c \ub410\ub2e4.<\/p>\n<p>\uc774 \ubc95\uc740 \uacf5\ud654\uad6d\ubc95 \uc81c12023\ud638\ub2e4. 2024\ub144 10\uc6d4 2\uc77c \ud544\ub9ac\ud540 \ub300\ud1b5\ub839\uc774 \uc11c\uba85\ud588\uc73c\uba70, \uacf5\ud3ec \ud6c4 15\uc77c\uc774 \uc9c0\ub09c 2024\ub144 10\uc6d4 18\uc77c\uc5d0 \ubc1c\ud6a8\ub410\ub2e4.<\/p>\n<p>\uacf5\ud654\uad6d\ubc95 \uc81c12023\ud638\uac00 \ub41c \ubc95\uc548\uc744 \ud6c4\uc6d0\ud55c \uc785\ubc95\uc790\ub4e4\uc740 \uc774 \uac1c\ud601\uc774 \ub3c5\ub9bd\uc801\uc73c\ub85c \uc774\ub904\uc9c4 \uac83\uc774 \uc544\ub2c8\uba70, \uc2e4\uc81c\ub85c\ub294 \uad6d\uc81c \ubaa8\ubc94 \uc0ac\ub840\uc5d0 \ub9de\ucd94\uae30 \uc704\ud55c \uac83\uc774\ub77c\uace0 \ubc1c\ud45c\ud588\ub2e4. \uc785\ubc95\uc790\ub4e4\uc740 \uc774 \uac1c\ud601\uc774 \ud544\ub9ac\ud540\uc758 VAT \uc815\ucc45\uc744 \uae00\ub85c\ubc8c \uae30\uc900\uc5d0 \ub9de\ucd94\uace0 \ub610\ud55c \uc218\uc775 \ucc3d\ucd9c\uc744 \uac15\ud654\ud55c\ub2e4\uace0 \ub9d0\ud588\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>\uc785\ubc95 \ubc30\uacbd<\/strong><\/span><\/h2>\n<p>\ubc30\uacbd \uc124\uba85\uc73c\ub85c, \ube44\uac70\uc8fc \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uac00 \ud574\uc678\uc5d0\uc11c \uc81c\uacf5\ud558\ub294 \uc11c\ube44\uc2a4\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud544\ub9ac\ud540 VAT \uc2dc\uc2a4\ud15c\uc758 \uc801\uc6a9\uc744 \ubc1b\uc9c0 \uc54a\ub294\ub2e4. \uc11c\ube44\uc2a4\uc758 VAT \uacfc\uc138 \uc5ec\ubd80\ub97c \uacb0\uc815\ud558\ub294 \uc911\uc694\ud55c \uc694\uc18c\ub294 \uc218\ud589 \uc7a5\uc18c\uc600\ub2e4.<\/p>\n<p>\uacf5\ud654\uad6d\ubc95 \uc81c12023\ud638\ub294 \ube44\uac70\uc8fc \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790(DSP)\uac00 \uc81c\uacf5\ud558\uc9c0\ub9cc, \ud544\ub9ac\ud540\uc5d0\uc11c \uc18c\ube44\ub418\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uac00 VAT\uc758 \uc801\uc6a9 \ubc94\uc704\uc5d0 \ud3ec\ud568\ub41c\ub2e4\ub294 \uac83\uc744 \uba85\ud655\ud788 \ud558\uae30 \uc704\ud574 \uc138\ubc95\uc744 \uac1c\uc815\ud588\ub2e4.<\/p>\n<p>\uc774 \ubc95\uc740 \u201c\ube44\uac70\uc8fc \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uac00 \uc81c\uacf5\ud558\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uac00 \ud544\ub9ac\ud540\uc5d0\uc11c \uc18c\ube44\ub418\ub294 \uacbd\uc6b0, \ud574\ub2f9 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub294 \ud544\ub9ac\ud540\uc5d0\uc11c \uc218\ud589\ub418\uac70\ub098 \uc81c\uacf5\ub41c \uac83\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4\u201d\uace0 \uba85\uc2dc\ud558\uace0 \uc788\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>\uac1c\uc815 \uc0ac\ud56d<\/strong><\/span><\/h2>\n<p>\uc0c8 \ubc95\uc740 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc744 VAT \uacfc\uc138 \uac70\ub798\ub85c \uba85\uc2dc\uc801\uc73c\ub85c \ud3ec\ud568\ud55c\ub2e4. \uc138\ubc95\uc5d0 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc744 \ub3c4\uc785\ud558\uc5ec \ube44\uac70\uc8fc DSP\ub97c \ud3ec\ud568\ud55c \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uc758 \ucc45\uc784\uc744 \uaddc\uc815\ud55c\ub2e4.<\/p>\n<p>\uc0c8 \ubc95\uc758 \uc8fc\uc694 \uaddc\uc815\uc744 \ub17c\uc758\ud558\uae30 \uc804\uc5d0, \ub2e4\uc74c\uc740 \uba87 \uac00\uc9c0 \uae30\ubcf8 \uc815\uc758\ub2e4.<\/p>\n<p><strong>\ub514\uc9c0\ud138<\/strong> <strong>\uc11c\ube44\uc2a4<\/strong><strong>:<\/strong> \u2018\ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\u2019\ub77c\ub294 \uc6a9\uc5b4\ub294 \uacf5\ud654\uad6d\ubc95 \uc81c12023\ud638\uc5d0 \ub530\ub77c \uc778\ud130\ub137 \ub610\ub294 \ub2e4\ub978 \uc804\uc790 \ub124\ud2b8\uc6cc\ud06c\ub97c \ud1b5\ud574 \uc815\ubcf4 \uae30\uc220\uc744 \ud65c\uc6a9\ud558\uc5ec \uc81c\uacf5\ub418\ub294 \ubaa8\ub4e0 \uc11c\ube44\uc2a4\ub85c, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc774 \ubcf8\uc9c8\uc801\uc73c\ub85c \uc790\ub3d9\ud654\ub41c \uac83\uc73c\ub85c \uad11\ubc94\uc704\ud558\uac8c \uc815\uc758\ub41c\ub2e4.<\/p>\n<h3><strong>\uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c\uc774 \ud3ec\ud568\ub418\uc9c0\ub9cc \uc774\uc5d0 \uad6d\ud55c\ub418\uc9c0\ub294 \uc54a\ub294\ub2e4:<\/strong><\/h3>\n<ul>\n<li>\uc628\ub77c\uc778 \uac80\uc0c9 \uc5d4\uc9c4;<\/li>\n<li>\uc628\ub77c\uc778 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4 \ub610\ub294 \uc804\uc790 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4;<\/li>\n<li>\ud074\ub77c\uc6b0\ub4dc \uc11c\ube44\uc2a4;<\/li>\n<li>\uc628\ub77c\uc778 \ubbf8\ub514\uc5b4 \ubc0f \uad11\uace0;<\/li>\n<li>\uc628\ub77c\uc778 \ud50c\ub7ab\ud3fc \ub610\ub294 \ub514\uc9c0\ud138 \uc0c1\ud488.<\/li>\n<\/ul>\n<p><strong>\ube44\uac70\uc8fc\uc790<\/strong><strong>:<\/strong> \uc0c8 \ubc95\uc5d0 \ub530\ub974\uba74 \u2018\ube44\uac70\uc8fc \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\u2019\ub77c\ub294 \uc6a9\uc5b4\ub294 \ud544\ub9ac\ud540\uc5d0 \ubb3c\ub9ac\uc801 \uc874\uc7ac\uac00 \uc5c6\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\ub85c \uc815\uc758\ub41c\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>\uac1c\ud601\uc758 \uc694\uc810<\/strong><\/span><\/h2>\n<p>\uacf5\ud654\uad6d\ubc95 \uc81c12023\ud638\ub294 \ube44\uac70\uc8fc \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uc640 \uad00\ub828\ub418\uac70\ub098 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 VAT \uc2dc\uc2a4\ud15c\uc758 \uc124\uacc4 \uc724\uacfd\uc744 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud558\ub294 \uc644\uc804\ud788 \uc0c8\ub85c\uc6b4 \uc138\ubc95 \uc870\ud56d\uc744 \ub3c4\uc785\ud55c\ub2e4:<\/p>\n<ul>\n<li>\uae30\uc5c5 \ub300 \uc18c\ube44\uc790(B2C) \uc2dc\ub098\ub9ac\uc624: \uc18c\ube44\uc790\uac00 VAT \ub4f1\ub85d\uc774 \ub418\uc5b4 \uc788\uc9c0 \uc54a\uc740 \uacbd\uc6b0, VAT \ub4f1\ub85d\uc774 \uc694\uad6c\ub418\ub294 \ube44\uac70\uc8fc DSP\ub294 \ud544\ub9ac\ud540\uc5d0\uc11c \uc18c\ube44\ub418\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c VAT \ub0a9\ubd80 \ucc45\uc784\uc774 \uc788\ub2e4.<\/li>\n<li>\uae30\uc5c5 \ub300 \uae30\uc5c5(B2B) \uc2dc\ub098\ub9ac\uc624: \uc5ed\uccad\uad6c \uba54\ucee4\ub2c8\uc998\uc774 \ub3c4\uc785\ub418\uba70, \uc774\ub294 \ube44\uac70\uc8fc DSP\uc758 \ud544\ub9ac\ud540 \uc18c\ube44\uc790\uac00 VAT \ub4f1\ub85d\uc774 \ub418\uc5b4 \uc788\ub294 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \uc774 \uacbd\uc6b0 VAT \ub4f1\ub85d \uc18c\ube44\uc790\ub294 \ube44\uac70\uc8fc DSP\ub85c\ubd80\ud130 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \uad6c\ub9e4\ud560 \ub54c VAT\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \ub0a9\ubd80\ud560 \ucc45\uc784\uc774 \uc788\ub2e4.<\/li>\n<li>\uc628\ub77c\uc778 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4 \ub610\ub294 \uc804\uc790 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4 \uc2dc\ub098\ub9ac\uc624: VAT \ub4f1\ub85d\uc774 \ub41c \ube44\uac70\uc8fc DSP\uac00 \uc628\ub77c\uc778 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4 \ub610\ub294 \uc804\uc790 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4\ub85c \ubd84\ub958\ub418\ub294 \uacbd\uc6b0, \ud574\ub2f9 \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \uc774\ub904\uc9c0\ub294 \ube44\uac70\uc8fc DSP \uac70\ub798\uc5d0 \ub300\ud55c VAT \ub0a9\ubd80 \ucc45\uc784\uc774 \uc788\ub2e4. \uc774\ub294 \uacf5\uae09\uc758 \uc8fc\uc694 \uce21\uba74\uc744 \uc81c\uc5b4\ud558\uace0 \ub2e4\uc74c \uc911 \ud558\ub098\ub97c \uc218\ud589\ud558\ub294 \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ub41c\ub2e4:<\/li>\n<\/ul>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\uc9c1\uc811 \ub610\ub294 \uac04\uc811\uc801\uc73c\ub85c \uc0c1\ud488 \uacf5\uae09\uc758 \uc870\uac74\uc744 \uc124\uc815\ud558\ub294 \uacbd\uc6b0; \ub610\ub294<\/li>\n<li>\uc9c1\uc811 \ub610\ub294 \uac04\uc811\uc801\uc73c\ub85c \uc0c1\ud488\uc758 \uc8fc\ubb38 \ub610\ub294 \ubc30\uc1a1\uc5d0 \uad00\uc5ec\ud558\ub294 \uacbd\uc6b0.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h2><span style=\"color: #ee2424;\"><strong>\ub2e8\uc21c\ud654<\/strong><\/span><\/h2>\n<p><strong>\ub4f1\ub85d<\/strong><strong>, <\/strong><strong>\uae30\uc900<\/strong> <strong>\ubc0f<\/strong> <strong>\uba74\uc81c<\/strong><strong>:<\/strong> \ubc95\uc740 \ube44\uac70\uc8fc DSP\ub97c \uc704\ud574 \uac04\uc18c\ud654\ub41c \uc790\ub3d9 \uad6d\uc138\uccad \ub4f1\ub85d \uc2dc\uc2a4\ud15c\uc758 \uc124\ub9bd\uc744 \uc758\ubb34\ud654\ud55c\ub2e4. VAT \ub4f1\ub85d\uc774 \ub41c \ube44\uac70\uc8fc DSP\ub294 \uc815\uae30\uc801\uc778 \ud68c\uacc4 \uae30\ub85d\uacfc \ubcf4\uc870 \uc7a5\ubd80\ub97c \uc720\uc9c0\ud560 \uc758\ubb34\uac00 \uba74\uc81c\ub418\uc9c0\ub9cc, \ubaa8\ub4e0 \uac70\ub798\uc5d0 \ub300\ud574 \ub514\uc9c0\ud138 \ud310\ub9e4 \ub610\ub294 \uc0c1\uc5c5 \uc1a1\uc7a5\uc744 \ubc1c\ud589\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p>VAT \ub4f1\ub85d \uae30\uc900\uc740 \ube44\uac70\uc8fc DSP\ub97c \ud3ec\ud568\ud55c \ubaa8\ub4e0 DSP\uc5d0\uac8c \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub41c\ub2e4. \ub2e4\uc74c\uc758 \uacbd\uc6b0\uc5d0\ub294 \uc804\uc790 \ub610\ub294 \uc218\ub3d9\uc73c\ub85c VAT \ub4f1\ub85d\uc744 \ud574\uc57c \ud55c\ub2e4:<\/p>\n<ul>\n<li>\uc9c0\ub09c 12\uac1c\uc6d4 \ub3d9\uc548\uc758 \ucd1d \ub9e4\ucd9c(\uba74\uc138 \ub9e4\ucd9c \uc81c\uc678)\uc774 \ud604\uc7ac VAT \uae30\uc900\uc778 300\ub9cc \ud398\uc18c(\uc57d 5\ub9cc 1000\ub2ec\ub7ec)\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0; \ub610\ub294<\/li>\n<li>\ud5a5\ud6c4 12\uac1c\uc6d4 \ub3d9\uc548\uc758 \ucd1d \ub9e4\ucd9c\uc774 \uae30\uc900\uc744 \ucd08\uacfc\ud560 \uac83\uc73c\ub85c \ud569\ub9ac\uc801\uc73c\ub85c \uc608\uc0c1\ub418\ub294 \uacbd\uc6b0.<\/li>\n<\/ul>\n<p>\uc774 \ubc95\uc740 \uc804\ud1b5\uc801\uc778 VAT \uba74\uc81c\ub97c \uac15\ud654\ud55c\ub2e4\ub294 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud55c\ub2e4. VAT \uc801\uc6a9\uc5d0\uc11c \uc81c\uc678\ub418\ub294 \ud56d\ubaa9\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4:<\/p>\n<ul>\n<li>\uacf5\uc778\ub41c \uc0ac\ub9bd \uad50\uc721 \uae30\uad00 \ubc0f \uc815\ubd80 \uad50\uc721 \uae30\uad00\uc774 \uc81c\uacf5\ud558\ub294 \uc628\ub77c\uc778 \uac15\uc88c, \uc628\ub77c\uc778 \uc138\ubbf8\ub098 \ubc0f \uc628\ub77c\uc778 \uad50\uc721\uc744 \ud3ec\ud568\ud55c \uad50\uc721 \uc11c\ube44\uc2a4.<\/li>\n<li>\ud2b9\uc815 \uc815\ubd80 \uae30\uad00(\uad50\uc721\ubd80, \uace0\ub4f1\uad50\uc721\uc704\uc6d0\ud68c, \uae30\uc220\uad50\uc721 \ubc0f \uae30\ub2a5\uac1c\ubc1c\uccad) \ubc0f \ud574\ub2f9 \uc815\ubd80 \uae30\uad00\uc774 \uc778\uc815\ud55c \uad50\uc721 \uae30\uad00\uc5d0 \ub300\ud55c \uc628\ub77c\uc778 \uad6c\ub3c5 \uae30\ubc18 \uc11c\ube44\uc2a4 \ud310\ub9e4.<\/li>\n<li>\uc740\ud589, \uc900\uc740\ud589 \uae30\ub2a5\uc744 \uc218\ud589\ud558\ub294 \ube44\uc740\ud589 \uae08\uc735 \uc911\uac1c\uae30\uad00 \ubc0f \uae30\ud0c0 \ube44\uc740\ud589 \uc911\uac1c\uae30\uad00\uc758 \uc11c\ube44\uc2a4(\ub2e4\uc591\ud55c \ub514\uc9c0\ud138 \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \uc81c\uacf5\ub418\ub294 \uc11c\ube44\uc2a4 \ud3ec\ud568).<\/li>\n<\/ul>\n<p>\uad6d\uc138\uccad\uc5d0 \ub4f1\ub85d\ud558\uc9c0 \uc54a\uc740 \uac1c\uc778\uc740 \ud2b9\ubcc4\ud55c \uc870\uce58\ub97c \ubc1b\uc744 \uc218 \uc788\ub2e4. \uad6d\uc138\uccad\uc7a5\uc740 \ucd5c\uc18c 5\uc77c \ub3d9\uc548 \uc0ac\uc5c5\uc7a5\uc744 \uc77c\uc2dc\uc801\uc73c\ub85c \ud3d0\uc1c4\ud560 \uc218 \uc788\ub294 \uad8c\ud55c\uc774 \uc788\uc73c\uba70, \uc694\uad6c \uc0ac\ud56d\uc744 \uc900\uc218\ud574\uc57c\ub9cc \ud3d0\uc1c4 \uba85\ub839\uc774 \ud574\uc81c\ub420 \uc218 \uc788\ub2e4.<\/p>\n<p>\uad6d\uc138\uccad\uc7a5\uc758 \uc815\uc9c0 \uad8c\ud55c\uc5d0\ub294 \uad6d\uac00\ud1b5\uc2e0\uc704\uc6d0\ud68c\ub97c \ud1b5\ud55c \uc815\ubcf4\ud1b5\uc2e0\uae30\uc220\ubd80(DICT)\uc758 \ud611\ub825\uc744 \ubc1b\uc544 \ud544\ub9ac\ud540\uc5d0\uc11c \uc811\uadfc\ud558\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \ucc28\ub2e8\ud560 \uc218 \uc788\ub294 \uad8c\ud55c\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>\uc2e4\ud589<\/strong><\/span><\/h2>\n<p><strong>\uaddc\uce59<\/strong> <strong>\ubc0f<\/strong> <strong>\uaddc\uc815<\/strong><strong>:<\/strong> \uacf5\ud654\uad6d\ubc95 \uc81c12023\ud638\ub294 \uad6d\uc138\uccad\uc758 \uad8c\uace0\uc5d0 \ub530\ub77c \uc7ac\ubb34\ubd80\uac00 DICT \ubc0f \ud1b5\uc2e0\uc704\uc6d0\ud68c\uc640 \ud611\ub825\ud558\uace0 \uc774\ud574\uad00\uacc4\uc790\uc640 \ud611\uc758\ud558\uc5ec \ubc95\uc774 \ubc1c\ud6a8\ub41c \ud6c4 90\uc77c \uc774\ub0b4\uc5d0 \uaddc\uce59 \ubc0f \uaddc\uc815\uc744 \ubc1c\ud589\ud558\ub3c4\ub85d \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\ube44\uac70\uc8fc DSP\ub294 \uc2dc\ud589 \uaddc\uce59 \ubc0f \uaddc\uc815\uc774 \ubc1c\ud6a8\ub41c \ud6c4 120\uc77c\uc774 \uc9c0\ub098\uba74 \uc989\uc2dc VAT \uc801\uc6a9\uc744 \ubc1b\uac8c \ub41c\ub2e4.<\/p>\n<p>\uad6d\uc138\uccad\uc740 \ubc95\uc774 \ud1b5\uacfc\ub41c \uc9c1\ud6c4 \uad6d\uc138\uccad\uc7a5\uc774 \uad6c\uc131\ud55c \uae30\uc220 \uc2e4\ubb34 \uadf8\ub8f9\uc774 \uc791\uc131\ud55c \uc2dc\ud589 \uaddc\uce59 \ubc0f \uaddc\uc815\uc758 \ucd08\uc548\uc744 \ud68c\ub78c\ud588\ub2e4.<\/p>\n<p>\uacf5\uccad\ud68c\ub3c4 \uc2dc\uc791\ub410\uc73c\uba70, \uccab \ubc88\uc9f8 \uacf5\uccad\ud68c\ub294 2024\ub144 11\uc6d4 12\uc77c\ub85c \uc608\uc815\ub418\uc5b4 \uc788\ub2e4.<\/p>\n<h2><span style=\"color: #ee2424;\"><strong>\uaddc\uce59 \uac1c\uc120<\/strong><\/span><\/h2>\n<p>\uc2dc\ud589 \uaddc\uce59\uc5d0\uc11c \ucd94\uac00 \uc124\uba85\uc774 \ud544\uc694\ud560 \uc218 \uc788\ub294 \uc138\ubd80 \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\ub2e4:<\/p>\n<ul>\n<li>\uace0\uac1d\uc758 \uc704\uce58 \uacb0\uc815 (\uc774 \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc704\ud574 DSP\uac00 \uc0ac\uc6a9\ud560 \uc815\ubcf4\ub098 \uc9c0\ud45c, \ucd94\uc815 \ub610\ub294 \ub300\uccb4 \uaddc\uce59\uc774 \uc788\uc744 \uac83\uc778\uc9c0).<\/li>\n<li>\uace0\uac1d\uc758 \uc0c1\ud0dc \uacb0\uc815 (DSP\uac00 B2B \uc2dc\ub098\ub9ac\uc624\uac00 \uc874\uc7ac\ud55c\ub2e4\ub294 \uacb0\ub860\uc744 \uc2e0\uc18d\ud558\uac8c \ub0b4\ub9b4 \uc218 \uc788\ub3c4\ub85d \ud568).<\/li>\n<li>\uc138\ubb34 \ub2f9\uad6d\uc758 \uc9c0\uce68\uc774 \uac1c\uc778\uc815\ubcf4 \ubcf4\ud638\ubc95\uc744 \ud3ec\ud568\ud55c \ub354 \uad11\ubc94\uc704\ud55c \uaddc\uc81c \ub9e5\ub77d\uc744 \uace0\ub824\ud560 \uac83\uc778\uc9c0 \uc5ec\ubd80.<\/li>\n<\/ul>\n<p>\ucd08\uc548 \uaddc\uc815\uc740 \uacf5\uccad\ud68c \uc774\ud6c4 \uc5ec\ub7ec \ucc28\ub840 \uc218\uc815\ub420 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. \uaddc\uce59\uc774 \ucda9\ubd84\ud560 \uc815\ub3c4\ub85c \ub2e8\uc21c\ud574\uc9c0\uace0 \uc790\ubc1c\uc801 \uc900\uc218 \ub610\ud55c \uc99d\uac00\uc2dc\ucf1c, \uc785\uc99d\ub41c \uad6d\uc81c \ubaa8\ubc94 \uc0ac\ub840\uc640 \uc77c\uce58\ud558\uae30\ub97c \uae30\ub300\ud55c\ub2e4.<\/p>\n<p>\ubc18\uba74 \ub0a9\uc138\uc790\ub4e4, \ud2b9\ud788 \uc5ec\ub7ec \uad00\ud560\uad8c\uc5d0\uc11c \uc758\ubb34\ub97c \uc9c0\uace0 \uc788\ub294 \uae30\uc5c5\uc758 \uacbd\uc6b0 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\uc5d0 \ub300\ud55c \uc5b4\ub824\uc6c0\uc744 \uac10\uc548\ud558\uc5ec \uaddc\uce59\uc758 \uc218\ub9bd\uacfc \uc2e4\uc81c \uc2dc\ud589\uc5d0 \uc0c1\ub2f9\ud558\uace0 \uc9c0\uc18d\uc801\uc778 \uc8fc\uc758\ub97c \uae30\uc6b8\uc5ec\uc57c \ud560 \uac83\uc774\ub2e4.<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><img class=\"size-medium wp-image-537526 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Ocampo-Suralvo-logo-300x200.png\" alt=\"Ocampo &amp; Suralvo logo\" width=\"300\" height=\"200\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Ocampo-Suralvo-logo-300x200.png 300w, https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Ocampo-Suralvo-logo-768x512.png 768w, https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Ocampo-Suralvo-logo-696x464.png 696w, https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Ocampo-Suralvo-logo-630x420.png 630w, https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Ocampo-Suralvo-logo.png 900w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><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 \/>\n\uc804\ud654. +632 8800 6157<br \/>\n\uc774\uba54\uc77c: <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>\uc8fc\uc694 \uc77c\ubcf8 \ud544\ub9ac\ud540 \uc758\ud68c\ub294 \ud68d\uae30\uc801\uc778 \ubc95\ub960\uc5d0 \ub530\ub77c \ud574\uc678\uc5d0\uc11c \uc720\uc785\ub418\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \ud3ec\ucc29\ud558\uae30 \uc704\ud574 \uad6d\uac00 \uc138\ubc95\uc758 \uc77c\ubd80 \uc870\ud56d\uc744 \uac1c\uc815\ud588\ub2e4. \uc774\ub7ec\ud55c \uac1c\uc815\uc758 \uacb0\uacfc\ub85c, \ud544\ub9ac\ud540\uc758 12% \ubd80\uac00\uac00\uce58\uc138(VAT)\ub294 \uc774\uc81c \ud544\ub9ac\ud540\uc5d0 \uc0c1\uc8fc\ud558\uc9c0 \uc54a\ub294 \uc790\uac00 \uc81c\uacf5\ud558\uc9c0\ub9cc, \ud544\ub9ac\ud540\uc5d0\uc11c \uc18c\ube44\ub418\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \uba85\ud655\ud558\uac8c \ud3ec\ud568\ud558\uac8c \ub410\ub2e4. \uc774 \ubc95\uc740 \uacf5\ud654\uad6d\ubc95 \uc81c12023\ud638\ub2e4. 2024\ub144 10\uc6d4 2\uc77c \ud544\ub9ac\ud540 \ub300\ud1b5\ub839\uc774 \uc11c\uba85\ud588\uc73c\uba70, \uacf5\ud3ec \ud6c4 15\uc77c\uc774 \uc9c0\ub09c 2024\ub144 10\uc6d4 18\uc77c\uc5d0 \ubc1c\ud6a8\ub410\ub2e4.<\/p>\n","protected":false},"author":13501,"featured_media":537636,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Karen Ocampo, Ocampo and Suralvo"},"categories":[8398],"tags":[156847,156842,127127,156848,164978,156846,156884,156837,156886,156836,156883,156881,119207,156879,156838,156878,156885,156882,156840,156844,104776,156880,124134],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\ud544\ub9ac\ud540\uc740 \uacf5\ud654\uad6d\ubc95 \uc81c12023\ud638\ub97c \uc81c\uc815\ud558\uc5ec \ube44\uac70\uc8fc\uc790\uac00 \uc81c\uacf5\ud558\ub294 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