{"id":539478,"date":"2024-11-21T13:44:44","date_gmt":"2024-11-21T05:44:44","guid":{"rendered":"https:\/\/law.asia\/?p=539478"},"modified":"2024-11-25T16:28:19","modified_gmt":"2024-11-25T08:28:19","slug":"tax-update-japan-philippines-vat-global-tax","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/","title":{"rendered":"\uc870\uc138 \uc5c5\ub370\uc774\ud2b8"},"content":{"rendered":"<p><span class=\"vantage-grey\"><strong><em>\uc77c\ubcf8\uacfc \ud544\ub9ac\ud540\uc758 \uc8fc\uc694 \uc870\uc138 \ubb38\uc81c\ub97c \ube44\uad50\ud558\ub294 \uac00\uc774\ub4dc\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/em><\/strong><\/span><\/p>\n<table id=\"navigation\" 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: 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<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: 0; padding: 10px 0;\"><a href=\"https:\/\/law.asia\/ko\/philippines-vat-digital-services-ra-12023-update\/\"><span style=\"color: #ffffff; font-size: clamp(.9rem, 2.5vw, 1.125rem);\"><b>\ud544\ub9ac\ud540<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span style=\"color: #ee2424;\"><strong>\uc77c\ubcf8\uc758 \uc8fc\uc694 \uc138\uae08 \ubb38\uc81c<\/strong><\/span><\/h2>\n<p>\uc77c\ubcf8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud560 \ub54c \uc7ac\uc815\uc801\uc73c\ub85c \ubd88\ud22c\uba85\ud55c \ubc95\uc778\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc774\uba70, \ud30c\ud2b8\ub108\uc2ed \ubc0f \uae30\ud0c0 \uc7ac\uc815\uc801\uc73c\ub85c \ud22c\uba85\ud55c \ubc95\uc778\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \uc0c1\ub300\uc801\uc73c\ub85c \ub35c \uc778\uae30\uac00 \uc788\ub2e4. \uc774 \uae30\uace0\ubb38\uc740 \ubc95\uc778\uc138(CIT)\uc5d0 \uc911\uc810\uc744 \ub454\ub2e4. CIT \uc678\uc5d0 \uc77c\ubcf8 \uae30\uc5c5\uc740 \uc18c\ube44\uc138(VAT)\ub3c4 \ubd80\uacfc\ub41c\ub2e4. \uadf8\ub7ec\ub098 \uc6d0\uce59\uc801\uc73c\ub85c \uc77c\ubcf8\uc758 \uc18c\ube44\uc138\uc728\uc740 10%\ub85c \ube44\uad50\uc801 \ub0ae\uae30 \ub54c\ubb38\uc5d0 \uc2e4\uc81c\ub85c \uc77c\ubcf8\uc5d0\uc120 CIT\uac00 VAT\ubcf4\ub2e4 \ub354 \ub9ce\uc740 \uc8fc\ubaa9\uc744 \ubc1b\ub294 \uacbd\ud5a5\uc774 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #ee2424;\"><strong>\uae00\ub85c\ubc8c \ucd5c\uc800\uc138 \uc2dc\ud589<\/strong><\/span><\/h3>\n<p>\uc77c\ubcf8\uc740 \uae00\ub85c\ubc8c \uc138\uc6d0\uc7a0\uc2dd \ubc29\uc9c0(GloBE) \uaddc\uce59\uc744 \ud1b5\ud574 \uacbd\uc81c\ud611\ub825\uac1c\ubc1c\uae30\uad6c(OECD)\uac00 \uc81c\uc548\ud55c 15% \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\ub97c \ucc44\ud0dd\ud55c \uad6d\uac00 \uc911 \ud55c \uacf3\uc774\ub2e4. \uc77c\ubcf8\uc740 \uad00\ub828 \uad6d\ub0b4 CIT \ubc95\ub960 \ubc0f \uaddc\uc815\uc744 \uac1c\uc815\ud558\uc5ec \ub300\ubd80\ubd84\uc758 GloBE \ubaa8\ub378 \uaddc\uce59\uacfc OECD\uac00 \ubc1c\ud45c\ud55c \ucd94\uac00 \ud589\uc815 \uc9c0\uce68\uc758 \uc8fc\uc694 \uc5c5\ub370\uc774\ud2b8\ub97c \ubc18\uc601\ud588\ub2e4.<\/p>\n<figure id=\"attachment_537510\" aria-describedby=\"caption-attachment-537510\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-537513 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Takato-Masuda.png\" alt=\"Takato Masuda\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-537510\" class=\"wp-caption-text\"><strong>Takato Masuda<\/strong><br \/>\uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>Nishimura &amp; Asahi <br \/>Tokyo<br \/>\uc804\ud654: +81 3 6250 6200<br \/>\uc774\uba54\uc77c: <a href=\"mailto:t.masuda@nishimura.com\">t.masuda@nishimura.com<\/a><\/figcaption><\/figure>\n<p>\uc77c\ubcf8\uc740 \uc774\ubbf8 \u2018\uc18c\ub4dd \uc0b0\uc785 \uaddc\uce59\u2019(IIR)\uc744 \ucc44\ud0dd\ud588\ub2e4. \uc774\ub294 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc758 \uc8fc\uc694 \uc694\uc18c\ub85c, \uc77c\ubcf8\uc774 \uc2e4\ud6a8\uc138\uc728\uc774 15% \ubbf8\ub9cc\uc778 \uad00\ud560\uad8c\uc5d0 \uc790\ud68c\uc0ac\ub97c \ub454 \uc77c\ubcf8 \ubaa8\ud68c\uc0ac\uc5d0 \ucd94\uac00 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\ub3c4\ub85d \ud55c\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc758 IIR\uc740 2024\ub144 4\uc6d4 1\uc77c \uc774\ud6c4\uc5d0 \uc2dc\uc791\ub418\ub294 \ud68c\uacc4\uc5f0\ub3c4\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \uc77c\ubcf8\uc740 GloBE \ubaa8\ub378 \uaddc\uce59\uc758 \ub2e4\ub978 \ub450 \uac00\uc9c0 \uc8fc\uc694 \uc694\uc18c\uc778 QDMTT(\uc801\uaca9\uc18c\uc7ac\uad6d\ucd94\uac00\uc138, \uc77c\ubcf8 \uae30\uc5c5\uc774 \uc800\uc138\uc728\ub85c \uacfc\uc138\ub418\ub294 \uac83\uc744 \ubc29\uc9c0)\uc640 UTPR(\uc18c\ub4dd\uc0b0\uc785\ubcf4\uc644\uaddc\uce59, \ub2e4\ub978 \uad00\ud560\uad8c\uc5d0\uc11c \ubd80\uacfc\ud558\ub294 QDMTT \ub610\ub294 IIR \uc138\uae08\uc774 \uc5c6\uc5b4\uc11c \uc800\uc138\uc728\ub85c \uacfc\uc138\ub418\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9 \ub0b4 \uc77c\ubcf8 \ubc95\uc778\uc5d0 \ub300\ud574 \uc77c\ubcf8\uc774 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uc218 \uc788\ub3c4\ub85d \ud558\ub294 \uaddc\uce59)\uc5d0 \ub300\ud574\uc11c\ub294 \uc544\uc9c1 \uc785\ubc95 \uc870\uce58\ub97c \ucde8\ud558\uc9c0 \uc54a\uc558\ub2e4.<\/p>\n<p>\uc77c\ubcf8 \uc815\ubd80\ub294 \ub450 \uac00\uc9c0 \uc870\uce58\ub97c \ubaa8\ub450 \ucc44\ud0dd\ud558\ub294 \ub370 \uad00\uc2ec\uc744 \ud45c\uba85\ud588\uc9c0\ub9cc, \uc774\ub97c \uad6c\ud604\ud558\uae30 \uc704\ud55c \uad6c\uccb4\uc801\uc778 \ub85c\ub4dc\ub9f5\uc740 \uc81c\uacf5\ud558\uc9c0 \uc54a\uc558\ub2e4.<\/p>\n<h3><span style=\"color: #ee2424;\"><strong>CFC \ubc95\ub960 \ubc0f \uace0\uc138\uc728 \uc815\ucc45<\/strong><\/span><\/h3>\n<p>\uc77c\ubcf8 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 \uc138\uae08 \uacc4\ud68d\uc5d0 \uc801\uadf9\uc801\uc73c\ub85c \ucc38\uc5ec\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \uc5ec\uaca8\uc9c0\uae30 \ub54c\ubb38\uc5d0 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\ub85c \uc778\ud55c \uc138\uc218\ub294 \ucd5c\uc18c\ud55c\uc5d0 \uadf8\uce60 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4. \uc77c\ubcf8 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc640 \uad00\ub828\ud558\uc5ec \ub354 \ub192\uc740 \uc138\uae08 \ubd80\ub2f4\ubcf4\ub2e4\ub294 \uc99d\uac00\ud558\ub294 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ube44\uc6a9\uc774 \uc8fc\uc694 \uc6b0\ub824 \uc0ac\ud56d\uc774\ub77c\uace0 \uc0dd\uac01\ud558\ub294 \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4.<\/p>\n<p>\ucd5c\uc800\uc138\uc758 \ub9c9\ub300\ud55c \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4 \ube44\uc6a9\uc744 \uac10\uc548\ud560 \ub54c, \uc77c\ubcf8 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 \uc815\ubd80\uc5d0 \uc18c\uc704 \ud574\uc678 \uc790\ud68c\uc0ac(CFC) \ubc95\ub960\uc744 \ucd95\uc18c\ud574 \uc904 \uac83\uc744 \uc694\uccad\ud558\uace0 \uc788\ub2e4. \uadf8\ub7ec\ub098 \uc7ac\ubb34\uc131\uc740 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uac00 CFC \ubc95\ub960\uc744 \ubd88\ud544\uc694\ud558\uac70\ub098 \uc911\ubcf5\ub418\uac8c \ub9cc\ub4e4\uc9c0\ub294 \uc54a\uc744 \uac83\uc774\ub77c\uace0 \ubc1d\ud614\ub2e4. \ud604\uc7ac\uae4c\uc9c0 \uc815\ubd80\ub294 \uc77c\ubcf8 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc758 \uc774\ub7ec\ud55c \uc694\uccad\uc5d0 \ub300\uc751\ud558\ub294 \uc138\uc81c \uac1c\ud601 \uc81c\uc548\uc744 \ubc1c\ud45c\ud558\uc9c0 \uc54a\uc558\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc774 CFC \ubc95\ub960\uc774 \ud544\uc694\ud55c\uc9c0\uc5d0 \ub300\ud574\uc11c\ub294 \uc57d\uac04\uc758 \ub17c\uc7c1\uc774 \uc788\uc5c8\ub2e4. \ud55c \uac00\uc9c0 \uc124\uba85\uc740 \uc77c\ubcf8\uc774 \uace0\uc138\uc728 \uad6d\uac00\ub85c \ub0a8\uae30\ub97c \uc6d0\ud55c\ub2e4\ub294 \uac83\uc774\ub2e4. \uc7ac\ubb34\uc131\uc5d0 \ub530\ub974\uba74, \uc77c\ubcf8\uc758 \uc2e4\ud6a8 \ubc95\uc778\uc138\uc728(\uc9c0\ubc29\uc138 \ud3ec\ud568)\uc740 29.74%\ub2e4. \ud55c\ud3b8, \uc77c\ubcf8\uc758 \ud63c\ud569 \uad6d\uc81c \uc138\uc81c \uc2dc\uc2a4\ud15c \ud558\uc5d0\uc11c\ub294 \ud574\uc678 \uc790\ud68c\uc0ac\uc758 \uc8fc\uc2dd\uc744 \ucc98\ubd84\ud558\uc5ec \ubc1c\uc0dd\ud558\ub294 \uc790\ubcf8 \uc774\ub4dd\uc740 \uc77c\ubcf8\uc5d0\uc11c \uc804\uc561 \uacfc\uc138\ub418\uc9c0\ub9cc, \ud574\uc678 \uc790\ud68c\uc0ac\ub85c\ubd80\ud130 \ubc1b\ub294 \ubc30\ub2f9\uae08\uc758 95%\ub294 \uba74\uc138\ub41c\ub2e4. \ub530\ub77c\uc11c \ud574\uc678 \uc790\ud68c\uc0ac\uac00 \ud574\uc678\uc5d0\uc11c \uc800\uc138\uc728\ub85c \uacfc\uc138\ub418\ub354\ub77c\ub3c4 \uc77c\ubcf8\uc740 \uc138\uae08\uc744 \ubd80\uacfc\ud560 \uae30\ud68c\uac00 \uc5c6\uc744 \uc218 \uc788\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c \uc77c\ubcf8\uc758 \uad6d\uc81c \uc138\uc81c \uc2dc\uc2a4\ud15c\uc740 \uc800\uc138\uc728 \uad00\ud560\uad8c\uc5d0 \uc788\ub294 \uc790\ud68c\uc0ac\ub85c \uc18c\ub4dd\uc774 \uc774\uc804\ub428\uc73c\ub85c\uc368 \ubc1c\uc0dd\ud558\ub294 \uad6d\uc81c\uc801\uc778 \uc774\uc911 \ube44\uacfc\uc138\uc5d0 \ucde8\uc57d\ud560 \uc218 \uc788\ub2e4. \ub2e4\uc2dc \ub9d0\ud574, \uc77c\ubcf8\uc740 \uc774\uc775 \uc774\uc804\uc5d0 \ub300\ud55c \ubb38\uc81c\ub97c \ud574\uacb0\ud574\uc57c\ub9cc \ub192\uc740 \ubc95\uc778\uc138\uc728\uc744 \uc720\uc9c0\ud560 \uc218 \uc788\uc744 \uac83\uc774\ub2e4.<\/p>\n<p>\uc774\uc640 \uac19\uc774, CFC \ubc95\ub960\uc740 \uc77c\ubcf8 \uc138\uc81c \uc815\ucc45\uc5d0\uc11c \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud55c\ub2e4. \uae00\ub85c\ubc8c \ucd5c\uc800\uc138 \uc2dc\ub300\uc5d0\ub3c4 \uc5ec\uc804\ud788 \uc77c\ubcf8\uc5d0\uc11c \ud574\uc678 \uad00\ud560\uad8c\uc73c\ub85c \uc18c\ub4dd\uc744 \uc774\uc804\ud558\uc5ec 29.74%\uc758 \ub192\uc740 \ubc95\uc778\uc138\uc728 \ub300\uc2e0 15%\uc758 \ub0ae\uc740 \uc138\uc728\uc744 \ucd94\uad6c\ud558\ub824\ub294 \ub3d9\uae30\uac00 \uc788\uc744 \uc218 \uc788\ub2e4\ub294 \uc810\uc740 \uc8fc\ubaa9\ud560 \ub9cc\ud558\ub2e4.<\/p>\n<p>\ud639\uc790\ub294 15%\uc758 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc77c\ubcf8\uc758 \uc138\uc218 \uae30\ubc18\uc744 \ubcf4\ud638\ud558\uae30 \uc704\ud574\uc11c\ub294 CFC \ubc95\ub960\uc774 \uc5ec\uc804\ud788 \ub300\uccb4 \ubd88\uac00\ub2a5\ud560 \uac83\uc774\ub77c\uace0 \uc8fc\uc7a5\ud560 \uc218 \uc788\ub2e4. \ub610\ud55c, \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\ub294 \uc5f0 \ub9e4\ucd9c\uc774 7\uc5b5 5000\ub9cc \uc720\ub85c(\uc57d 8\uc5b5 1800\ub9cc \ub2ec\ub7ec) \uc774\uc0c1\uc778 \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9\uc5d0 \uc801\uc6a9\ub418\uc9c0\ub9cc, CFC \ubc95\ub960\uc740 \uc911\uc18c\uae30\uc5c5\uacfc \uac1c\uc778\uc5d0\uac8c\ub3c4 \uc801\uc6a9\ub41c\ub2e4. \uac04\ub2e8\ud788 \ub9d0\ud574, \uc77c\ubcf8\uc774 CFC \ubc95\ub960\uc744 \uc804\uba74 \uac1c\uc815\ud560\uc9c0\ub294 \ubd88\ud655\uc2e4\ud558\ub2e4.<\/p>\n<h3><span style=\"color: #ee2424;\"><strong>\uc21c\uc601\uc5c5\uc190\uc2e4 \ud65c\uc6a9<\/strong><\/span><\/h3>\n<p>\uc77c\ubcf8\uc740 (\uc2e4\ud6a8) \ubc95\uc778\uc138\uc728\uc774 \ub192\uc744 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubbf8\ub798\uc758 \uc774\uc775\uc744 \uc0c1\uc1c4\ud558\uae30 \uc704\ud574 \uc0ac\uc6a9\ud560 \uc218 \uc788\ub294 \uc21c\uc601\uc5c5\uc190\uc2e4(NOL)\uc758 \uc591\ub3c4 \uc5c4\uaca9\ud788 \uc81c\ud55c\ud558\uace0 \uc788\ub2e4. \uc77c\ubcf8\uc740 \uc190\uc2e4 \uc774\uc6d4\uacfc \uc774\uc6d4 \uacf5\uc81c\uc5d0 \ub300\ud574 \uc5c4\uaca9\ud55c \uc81c\ud55c\uc744 \ub450\uace0 \uc788\ub2e4. \ub300\ubd80\ubd84\uc758 \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc190\uc2e4 \uc774\uc6d4 \uacf5\uc81c\ub97c \ud1b5\ud574 \ud658\uae09\uc744 \uccad\uad6c\ud560 \uc218 \uc5c6\ub2e4. NOL\uc740 10\ub144 \ub3d9\uc548 \uc774\uc6d4\ud560 \uc218 \uc788\uc9c0\ub9cc, \uac01 \uc0ac\uc5c5 \uc5f0\ub3c4\uc758 \ubc95\uc778 \uc18c\ub4dd\uc758 \ucd5c\ub300 50%\uae4c\uc9c0\ub9cc \uc0c1\uc1c4\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc740 \uad6d\ub0b4 \ubc95\uc778\uc774 \uadf8\ub8f9 \uc138\uae08 \uac10\uba74 \uc81c\ub3c4\ub97c \uc120\ud0dd\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud558\uba70, \uc774\ub97c \ud1b5\ud574 \ud55c \uadf8\ub8f9 \uad6c\uc131\uc6d0\uc758 \ud604\uc7ac \uc190\uc2e4\uc744 \ub2e4\ub978 \uadf8\ub8f9 \uad6c\uc131\uc6d0\uc758 \ud604\uc7ac \uc774\uc775\uacfc \uc0c1\uc1c4\ud560 \uc218 \uc788\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub294 100% \uc9c1\uc811 \ub610\ub294 \uac04\uc811 \uc9c0\ubd84 \uad00\uacc4\uc5d0 \uc788\uc744 \ub54c\ub9cc \uac00\ub2a5\ud558\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc740 \uc18c\uc218 \uc8fc\uc8fc\uac00 \uc788\ub294 \uacbd\uc6b0\uc5d0\ub3c4 \ud1b5\ud569\uc744 \ud5c8\uc6a9\ud558\ub294 \ubbf8\uad6d\uacfc \uac19\uc740 \uad00\ud560\uad8c\uacfc \ub9e4\uc6b0 \ub2e4\ub974\ub2e4. \uac8c\ub2e4\uac00, \ucd5c\uadfc \uba87 \ub144 \ub3d9\uc548 \uc138\ubb34 \ub2f9\uad6d\uc774 \uc801\uaca9 \uc7ac\ud3b8\uc744 \ud1b5\ud574 \uadf8\ub8f9 \ud68c\uc0ac \uac04\uc758 \uc190\uc2e4 \uc774\uc6d4 \uacf5\uc81c\ub97c \ubd80\uc778\ud558\uae30 \uc704\ud574 \ubc18\uc138\uae08 \ud68c\ud53c \uaddc\uc815\uc744 \uc801\uc6a9\ud55c \uc138\ubb34 \ubd84\uc7c1\uc774 \uc5ec\ub7ec \uac74 \ubc1c\uc0dd\ud55c \ubc14 \uc788\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uc0ac\uac74\ub4e4\uc5d0 \ub300\ud574 \ubc95\uc6d0\uc774 \ud310\uacb0\uc744 \ub0b4\ub9ac\uae30\uae4c\uc9c0\ub294 \uba87 \ub144\uc774 \ub354 \uac78\ub9b4 \uac83\uc774\uba70, \uc774\ub85c \uc778\ud574 \uadf8\ub8f9 \uc190\uc2e4\uc744 \ud65c\uc6a9\ud560 \uc218 \uc788\ub294 \uae30\uc5c5 \uc7ac\ud3b8\uc131\uc5d0 \ub300\ud55c \ubc95\uc801 \ubd88\ud655\uc2e4\uc131\uc774 \ub0a8\uac8c \ub420 \uac83\uc774\ub2e4.<\/p>\n<h3><span style=\"color: #ee2424;\"><strong>\ubbf8\ud761\ud55c \uc138\uae08 \uc778\uc13c\ud2f0\ube0c<\/strong><\/span><\/h3>\n<p>\uc77c\ubcf8 CIT\uc758 \ub610 \ub2e4\ub978 \ud2b9\uc9d5\uc740 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\uac00 \ubbf8\ud761\ud558\ub2e4\ub294 \uc810\uc774\ub2e4. \uc77c\ubcf8\uc740 \uae30\uacc4 \ubc0f \uac74\ubb3c\uc5d0 \ub300\ud55c \uc0ac\uc5c5 \ud22c\uc790\uc5d0 \ub300\ud55c \ube44\uc6a9 \ud68c\uc218 \uc870\ud56d\uc774 \ubd80\uc871\ud558\ub2e4. \uc601\uad6d\uacfc \ubbf8\uad6d\uc5d0\uc11c\ucc98\ub7fc \uc804\uc561 \ube44\uc6a9 \ucc98\ub9ac \uc81c\ub3c4\uac00 \ucd5c\uadfc \uc778\uae30\ub97c \ub04c\uace0 \uc788\uc9c0\ub9cc, \uc774\ub294 \uc77c\ubcf8 \uc138\uae08 \uc815\ucc45\uc758 \uc77c\ubd80\uac00 \uc544\ub2cc \uac83\uc73c\ub85c \ubcf4\uc778\ub2e4. \ub610\ud55c, \ud658\uae09 \uac00\ub2a5\ud558\uac70\ub098 \uc591\ub3c4 \uac00\ub2a5\ud55c \uc138\uc561 \uacf5\uc81c\ub294 \uc77c\ubcf8\uc5d0\uc11c \ud754\ud558\uc9c0 \uc54a\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc5d0\uc11c \uae30\uc5c5\uc744 \uc704\ud55c \uc8fc\uc694 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c \uc911 \ud558\ub098\ub294 \uc5f0\uad6c\uac1c\ubc1c(R&amp;D) \uc138\uc561 \uacf5\uc81c\ub2e4. \uc774 \uc138\uc561 \uacf5\uc81c\ub294 \ud658\uae09\ub418\uc9c0 \uc54a\uc73c\uba70, \uacf5\uc81c \uae08\uc561\uc740 R&amp;D \ube44\uc6a9\uc758 \uc77c\uc815 \ube44\uc728\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub41c\ub2e4. \uc6d0\uce59\uc801\uc73c\ub85c \uc774 \ube44\uc728\uc740 R&amp;D \ube44\uc6a9\uc758 \uc5f0\uac04 \uc99d\uac10\uc5d0 \ub530\ub77c 1%\uc5d0\uc11c 14% \uc0ac\uc774\uc5d0\uc11c \ubcc0\ub3d9\ud55c\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ud604\uc7ac R&amp;D \ube44\uc6a9\uc774 \uc804\ub144\ub3c4\uc640 \ub3d9\uc77c\ud558\ub2e4\uba74 \ube44\uc728\uc740 8.5%\uac00 \ub41c\ub2e4.<\/p>\n<p>R&amp;D \uc138\uc561 \uacf5\uc81c\uc5d0\ub294 \ud55c\ub3c4\uac00 \uc788\uc73c\uba70, \uc138\uc561 \uacf5\uc81c\uac00 \uc801\uc6a9\ub418\uae30 \uc804 \ud604\uc7ac CIT \ubd80\ub2f4\uc758 25%\ub2e4(\ud2b9\uc815 \uc870\uac74\uc5d0\uc11c\ub294 \uc774 \ud55c\ub3c4\uac00 45%\uae4c\uc9c0 \uc62c\ub77c\uac08 \uc218 \uc788\ub2e4). \uc774\ub294 R&amp;D \uc138\uc561 \uacf5\uc81c\uac00 \uc77c\ubcf8\uc5d0\uc11c CIT \uc2e4\ud6a8\uc138\uc728\uc744 \uae09\uaca9\ud788 \ub0ae\ucd94\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uac00\ub2a5\uc131\uc744 \ub0ae\ucd98\ub2e4. \ud55c\ub3c4\ub97c \ucd08\uacfc\ud558\ub294 \uae08\uc561\uc740 \uc18c\uba78\ub418\uba70 \uc774\uc6d4\ub418\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n<p>\ub530\ub77c\uc11c R&amp;D \uc138\uc561 \uacf5\uc81c\ub85c \uac00\uc7a5 \ud070 \ud61c\ud0dd\uc744 \ubc1b\ub294 \uae30\uc5c5\uc740 \uc548\uc815\uc801\uc778 \uc774\uc775\uacfc CIT \ubd80\ub2f4\uc774 \uc788\ub294 \ub300\uae30\uc5c5\uc774\ub77c\uace0 \ud560 \uc218 \uc788\ub2e4. \ubc18\uba74, \ucd08\uae30 \uc190\uc2e4\uc744 \uacaa\uace0 \uc788\ub294 \uc2a4\ud0c0\ud2b8\uc5c5(\ud604\uc7ac \ubc95\uc778\uc138 \ubd80\ub2f4\uc774 \uc5c6\ub294 \uacbd\uc6b0)\uc740 \ud61c\ud0dd\uc774 \uc801\ub2e4.<\/p>\n<p>\ud55c \uc0ac\uc5c5 \ubd80\ubb38\uc5d0\uc11c \ubc1c\uc0dd\ud55c R&amp;D \uc138\uc561 \uacf5\uc81c\ub294 R&amp;D \ud65c\ub3d9\uc774 \ub9ce\uc774 \ud544\uc694\ud558\uc9c0 \uc54a\uc740 \ub2e4\ub978 \uc0ac\uc5c5 \ubd80\ubb38\uc758 \uc774\uc775\uc5d0 \ub300\ud55c \ubc95\uc778\uc138 \ubd80\ub2f4\uc744 \uc904\uc77c \uc218 \uc788\ub2e4. \ub9ce\uc740 \uc0ac\ub78c\uc774 R&amp;D\ub97c \ub9ce\uc774 \ud544\uc694\ub85c \ud558\uc9c0 \uc54a\ub294, \uc218\uc775\uc131 \uc788\ub294 \uc0ac\uc5c5\uc744 \uc6b4\uc601\ud558\ub294 \ub35c \ud601\uc2e0\uc801\uc778 \uae30\uc5c5\ub4e4\uc774 R&amp;D \uc138\uc561 \uacf5\uc81c\ub85c\ubd80\ud130 \uac00\uc7a5 \ud070 \ud61c\ud0dd\uc744 \ubc1b\ub294\ub2e4\ub294 \uc810\uc744 \uc544\uc774\ub7ec\ub2c8\ud558\uac8c \uc0dd\uac01\ud560 \uc218 \uc788\uc744 \uac83\uc774\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc740 2025\ub144 4\uc6d4 1\uc77c\ubd80\ud130 &#8216;\uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4&#8217; \uc81c\ub3c4\ub77c\ub294 \uc0c8\ub85c\uc6b4 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \ub3c4\uc785\ud560 \uc608\uc815\uc774\ub2e4. \uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub3c4 \ubbf8\ud761\ud55c \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\uc774\uae30 \ub54c\ubb38\uc5d0, \uc774\uac83\uc774 \uc9c4\uc815\ud55c \uac8c\uc784 \uccb4\uc778\uc800\uac00 \ub420\uc9c0\ub294 \uc758\ubb38\uc77c \uc218 \uc788\ub2e4. \uc77c\ubcf8\uc758 \uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub294 \uc801\uaca9 IP \uc18c\ub4dd\uc5d0 \ub300\ud574 30% \uacf5\uc81c\ub97c \uc81c\uacf5\ud55c\ub2e4. \uacf5\uc81c \ud55c\ub3c4\ub294 \ud604\uc7ac \uc18c\ub4dd(\uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4 \uc801\uc6a9 \uc804)\uc5d0\uc11c \ubbf8\uc0ac\uc6a9 \uc190\uc2e4 \uc774\uc6d4\ubd84\uc744 \ube80 \uae08\uc561\uc758 30%\ub85c \uc124\uc815\ub418\uc5b4 \uc788\ub2e4.<\/p>\n<p>\uc77c\ubcf8\uc758 \uc77c\ubc18\uc801\uc778 \uc2e4\ud6a8\uc138\uc728\uc774 29.74%\ub77c\uace0 \uac00\uc815\ud560 \ub54c, 30% \uacf5\uc81c\ub294 \uc2e4\ud6a8\uc138\uc728\uc744 \uc57d 21%\ub85c\ub9cc \ub0ae\ucd9c \uac83\uc774\ub2e4. \ub530\ub77c\uc11c \uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub294 \ud070 \uc138\uae08 \uac10\uba74\ucc98\ub7fc \ub4e4\ub9ac\uc9c0 \uc54a\uc744 \uc218 \uc788\ub2e4. \uc774\ub294 15%\uc758 \uae00\ub85c\ubc8c \ucd5c\uc800\uc138\uc728\ubcf4\ub2e4 \ud6e8\uc52c \ub192\uc740 \uc218\uc900\uc774\ub2e4.<\/p>\n<p>\uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub294 \ud2b9\ud5c8\uc640 AI \uad00\ub828 \uc18c\ud504\ud2b8\uc6e8\uc5b4 \ud504\ub85c\uadf8\ub7a8\ub9cc\uc744 \ud3ec\ud568\ud55c\ub2e4. \uc774\ub7ec\ud55c \uc9c0\uc2dd\uc7ac\uc0b0\uc758 \ub77c\uc774\uc120\uc2a4 \uc218\uc785\uc774\ub098 \uad6d\ub0b4 \ud310\ub9e4 \uc218\uc785\uc740 \ud3ec\ud568\ub418\uc9c0\ub9cc, \uc18c\uc704 \ub0b4\uc7a5 \ub85c\uc5f4\ud2f0\ub294 \ud3ec\ud568\ub418\uc9c0 \uc54a\ub294\ub2e4. \uad00\ub828 \ub2f9\uc0ac\uc790 \uac70\ub798(\uc678\uad6d \uc790\ud68c\uc0ac\uc5d0 \ub300\ud55c \ub77c\uc774\uc120\uc2a4 \ud3ec\ud568)\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc218\uc785\uc740 \uac70\ub798\uac00 \uc815\uc0c1 \uac00\uaca9\uc73c\ub85c \uc774\ub8e8\uc5b4\uc84c\ub354\ub77c\ub3c4 \uc81c\uc678\ub41c\ub2e4.<\/p>\n<p>\uae30\uc5c5\ub4e4\uc740 \uc774\ub178\ubca0\uc774\uc158 \ubc15\uc2a4\ub97c \uc774\uc6a9\ud558\uae30 \uc704\ud574\uc11c\ub294 \uacbd\uc81c\uc0b0\uc5c5\uc131\uc5d0 \uc2e0\uccad\ud574\uc57c \ud55c\ub2e4. \uacbd\uc81c\uc0b0\uc5c5\uc131\uc740 \uc2e0\uccad \uc9c0\uce68\uc744 \uc791\uc131 \uc911\uc5d0 \uc788\ub2e4. \uc694\uc57d\ud558\uc790\uba74, \uc77c\ubcf8\uc758 \uc138\uc81c \uacbd\uc7c1\ub825\uc744 \ub192\uc774\uae30 \uc704\ud574\uc11c\ub294 \ucd94\uac00\uc801\uc778 \uac1c\uc120\uc774 \ud544\uc694\ud574 \ubcf4\uc778\ub2e4.<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><img class=\"size-medium wp-image-443949 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo-300x174.jpg\" alt=\"Nishimura &amp; Asahi Logo\" width=\"300\" height=\"174\" srcset=\"https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo-300x174.jpg 300w, https:\/\/law.asia\/wp-content\/uploads\/2023\/09\/Nishimura-Asahi-Logo.jpg 310w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><strong>Nishimura &amp; Asahi<\/strong><\/p>\n<p style=\"text-align: justify;\">Otemon Tower, 1-1-2 Otemachi<\/p>\n<p style=\"text-align: justify;\">Chiyoda-ku, Tokyo 100-8124, Japan<\/p>\n<p style=\"text-align: justify;\">Tel: +81 3 6250 6200<\/p>\n<p style=\"text-align: justify;\">Fax: +81 3 6250 7200<\/p>\n<p style=\"text-align: justify;\">Email: <a href=\"mailto:info@nishimura.com\">info@nishimura.com<\/a><\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.nishimura.com\">www.nishimura.com<\/a><\/p>\n<\/section>\n<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background-color: #fff; background-image: linear-gradient(to bottom,rgba(0,0,0,.01) 0,rgba(0,0,0,.02) 100%); background-repeat: repeat-x; border-radius: 3px; a: hover{background-color:#000;\"><span style=\"color: #000000; font-weight: bold; text-transform: uppercase;\"><span class=\"color: #00000\">\ub9e8 \uc704\ub85c \ub3cc\uc544\uac00\uae30<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2><span style=\"color: #ee2424;\"><strong>\ud544\ub9ac\ud540 \uc5c5\ub370\uc774\ud2b8: \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \ubd80\uac00\uac00\uce58\uc138<\/strong><\/span><\/h2>\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<h3><span style=\"color: #ee2424;\"><strong>\uc785\ubc95 \ubc30\uacbd<\/strong><\/span><\/h3>\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<h3><span style=\"color: #ee2424;\"><strong>\uac1c\uc815 \uc0ac\ud56d<\/strong><\/span><\/h3>\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<h3><span style=\"color: #ee2424;\"><strong>\uac1c\ud601\uc758 \uc694\uc810<\/strong><\/span><\/h3>\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<h3><span style=\"color: #ee2424;\"><strong>\ub2e8\uc21c\ud654<\/strong><\/span><\/h3>\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<h3><span style=\"color: #ee2424;\"><strong>\uc2e4\ud589<\/strong><\/span><\/h3>\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<h3><span style=\"color: #ee2424;\"><strong>\uaddc\uce59 \uac1c\uc120<\/strong><\/span><\/h3>\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<p style=\"text-align: right;\"><a style=\"text-decoration: none;\" href=\"#navigation\"><button style=\"width: 20%; font-size: 12px; letter-spacing: 1px; padding: 3px 3px; color: #000000; border-color: #F4F4F4; background-color: #fff; background-image: linear-gradient(to bottom,rgba(0,0,0,.01) 0,rgba(0,0,0,.02) 100%); background-repeat: repeat-x; border-radius: 3px; a: hover{background-color:#000;\"><span style=\"color: #000000; font-weight: bold; text-transform: uppercase;\"><span class=\"color: #00000\">\ub9e8 \uc704\ub85c \ub3cc\uc544\uac00\uae30<\/span><\/span><\/button><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uc77c\ubcf8\uacfc \ud544\ub9ac\ud540\uc758 \uc8fc\uc694 \uc870\uc138 \ubb38\uc81c\ub97c \ube44\uad50\ud558\ub294 \uac00\uc774\ub4dc\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. \uc77c\ubcf8 \ud544\ub9ac\ud540 \uc77c\ubcf8\uc758 \uc8fc\uc694 \uc138\uae08 \ubb38\uc81c \uc77c\ubcf8\uc5d0\uc11c \uc0ac\uc5c5\uc744 \ud560 \ub54c \uc7ac\uc815\uc801\uc73c\ub85c \ubd88\ud22c\uba85\ud55c \ubc95\uc778\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc774 \uc77c\ubc18\uc801\uc774\uba70, \ud30c\ud2b8\ub108\uc2ed \ubc0f \uae30\ud0c0 \uc7ac\uc815\uc801\uc73c\ub85c \ud22c\uba85\ud55c \ubc95\uc778\uc744 \uc0ac\uc6a9\ud558\ub294 \uac83\uc740 \uc0c1\ub300\uc801\uc73c\ub85c \ub35c \uc778\uae30\uac00 \uc788\ub2e4. \uc774 \uae30\uace0\ubb38\uc740 \ubc95\uc778\uc138(CIT)\uc5d0 \uc911\uc810\uc744 \ub454\ub2e4. CIT \uc678\uc5d0 \uc77c\ubcf8 \uae30\uc5c5\uc740 \uc18c\ube44\uc138(VAT)\ub3c4 \ubd80\uacfc\ub41c\ub2e4. \uadf8\ub7ec\ub098 \uc6d0\uce59\uc801\uc73c\ub85c \uc77c\ubcf8\uc758 \uc18c\ube44\uc138\uc728\uc740 10%\ub85c \ube44\uad50\uc801 \ub0ae\uae30 \ub54c\ubb38\uc5d0<\/p>\n","protected":false},"author":13501,"featured_media":537593,"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":""},"categories":[8398,8531],"tags":[156853,127127,12438,156848,156826,156856,156854,156836,154371,119207,156823,156859,156857,156858,156840,112158,104776,156855],"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=\"\uc77c\ubcf8\uacfc \ud544\ub9ac\ud540\uc758 \uc8fc\uc694 \uc870\uc138 \ubb38\uc81c\ub97c \ube44\uad50\ud558\ub294 \uac00\uc774\ub4dc\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\uc870\uc138 \uc5c5\ub370\uc774\ud2b8\" \/>\n<meta property=\"og:description\" content=\"\uc77c\ubcf8\uacfc \ud544\ub9ac\ud540\uc758 \uc8fc\uc694 \uc870\uc138 \ubb38\uc81c\ub97c \ube44\uad50\ud558\ub294 \uac00\uc774\ub4dc\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Law.asia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2024-11-21T05:44:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-25T08:28:19+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Tax-update.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"600\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:site\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Website team 05\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9\ubd84\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/law.asia\/ko\/#organization\",\"name\":\"Law.asia\",\"url\":\"https:\/\/law.asia\/ko\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\",\"https:\/\/www.instagram.com\/law.asia_\/?hl=en\",\"https:\/\/www.linkedin.com\/company\/asiabusinesslawjournal\/\",\"https:\/\/www.youtube.com\/@Law.asiaLimited\",\"https:\/\/twitter.com\/ablj_insights\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ko\/#logo\",\"inLanguage\":\"ko-KR\",\"url\":\"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"contentUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"width\":152,\"height\":152,\"caption\":\"Law.asia\"},\"image\":{\"@id\":\"https:\/\/law.asia\/ko\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/law.asia\/ko\/#website\",\"url\":\"https:\/\/law.asia\/ko\/\",\"name\":\"Law.asia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/law.asia\/ko\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/law.asia\/ko\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"ko-KR\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#primaryimage\",\"inLanguage\":\"ko-KR\",\"url\":\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Tax-update.jpg\",\"contentUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Tax-update.jpg\",\"width\":900,\"height\":600,\"caption\":\"Tax Update Japan Philippines\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#webpage\",\"url\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/\",\"name\":\"\\ube44\\uad50 \\uac00\\uc774\\ub4dc: \\uc77c\\ubcf8\\uacfc \\ud544\\ub9ac\\ud540\\uc758 \\uc870\\uc138 \\ud1b5\\ucc30\\ub825 | Law.asia\",\"isPartOf\":{\"@id\":\"https:\/\/law.asia\/ko\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#primaryimage\"},\"datePublished\":\"2024-11-21T05:44:44+00:00\",\"dateModified\":\"2024-11-25T08:28:19+00:00\",\"description\":\"\\uc77c\\ubcf8\\uacfc \\ud544\\ub9ac\\ud540\\uc758 \\uc8fc\\uc694 \\uc870\\uc138 \\ubb38\\uc81c\\ub97c \\ube44\\uad50\\ud558\\ub294 \\uac00\\uc774\\ub4dc\\ub97c \\uc81c\\uacf5\\ud569\\ub2c8\\ub2e4...\",\"breadcrumb\":{\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#breadcrumb\"},\"inLanguage\":\"ko-KR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#webpage\"},\"author\":{\"@id\":\"https:\/\/law.asia\/ko\/#\/schema\/person\/1eb0eca4569d71fa927502833bd61d4b\"},\"headline\":\"\\uc870\\uc138 \\uc5c5\\ub370\\uc774\\ud2b8\",\"datePublished\":\"2024-11-21T05:44:44+00:00\",\"dateModified\":\"2024-11-25T08:28:19+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#webpage\"},\"wordCount\":193,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/law.asia\/ko\/#organization\"},\"image\":{\"@id\":\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Tax-update.jpg\",\"keywords\":[\"CFC \\ubc95\\uaddc\",\"Karen Ocampo\",\"Nishimura &amp; Asahi\",\"Ocampo and Suralvo\",\"Takato Masuda\",\"\\uad6d\\uc81c \\uc138\\uae08\",\"\\uae00\\ub85c\\ubc8c \\ucd5c\\uc18c\\uc138\",\"\\ub514\\uc9c0\\ud138 \\uc11c\\ube44\\uc2a4\",\"\\ubc95\\uc778\\uc138\",\"\\ubd80\\uac00\\uac00\\uce58\\uc138\",\"\\uc138\\uae08 \\uc778\\uc13c\\ud2f0\\ube0c\",\"\\uc138\\uae08 \\uc900\\uc218\",\"\\uc21c\\uc6b4\\uc601\\uc190\\uc2e4\",\"\\uc5f0\\uad6c\\uac1c\\ubc1c \\uc138\\uc561\\uacf5\\uc81c\",\"\\uc628\\ub77c\\uc778 \\ub9c8\\ucf13\\ud50c\\ub808\\uc774\\uc2a4\",\"\\uc77c\\ubcf8\",\"\\ud544\\ub9ac\\ud540\",\"\\ud601\\uc2e0 \\ubc15\\uc2a4 \\uc81c\\ub3c4\"],\"articleSection\":[\"Asia Business Law Journal\",\"\\uc2e4\\ubb34 \\uac00\\uc774\\ub4dc\"],\"inLanguage\":\"ko-KR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#respond\"]}],\"copyrightYear\":\"2024\",\"copyrightHolder\":{\"@id\":\"https:\/\/law.asia\/#organization\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/law.asia\/ko\/#\/schema\/person\/1eb0eca4569d71fa927502833bd61d4b\",\"name\":\"Website team 05\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/law.asia\/ko\/#personlogo\",\"inLanguage\":\"ko-KR\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/9aabbf305ce0ba4ee191f1c8271609b1?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/9aabbf305ce0ba4ee191f1c8271609b1?s=96&d=mm&r=g\",\"caption\":\"Website team 05\"},\"url\":\"https:\/\/law.asia\/ko\/author\/johnmanson\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"description":"\uc77c\ubcf8\uacfc \ud544\ub9ac\ud540\uc758 \uc8fc\uc694 \uc870\uc138 \ubb38\uc81c\ub97c \ube44\uad50\ud558\ub294 \uac00\uc774\ub4dc\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4...","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/","og_locale":"ko_KR","og_type":"article","og_title":"\uc870\uc138 \uc5c5\ub370\uc774\ud2b8","og_description":"\uc77c\ubcf8\uacfc \ud544\ub9ac\ud540\uc758 \uc8fc\uc694 \uc870\uc138 \ubb38\uc81c\ub97c \ube44\uad50\ud558\ub294 \uac00\uc774\ub4dc\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4...","og_url":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/","og_site_name":"Law.asia","article_publisher":"https:\/\/www.facebook.com\/AsiaBusinessLaw\/","article_published_time":"2024-11-21T05:44:44+00:00","article_modified_time":"2024-11-25T08:28:19+00:00","og_image":[{"width":900,"height":600,"url":"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Tax-update.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_creator":"@ablj_insights","twitter_site":"@ablj_insights","twitter_misc":{"Written by":"Website team 05","Est. reading time":"9\ubd84"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/law.asia\/ko\/#organization","name":"Law.asia","url":"https:\/\/law.asia\/ko\/","sameAs":["https:\/\/www.facebook.com\/AsiaBusinessLaw\/","https:\/\/www.instagram.com\/law.asia_\/?hl=en","https:\/\/www.linkedin.com\/company\/asiabusinesslawjournal\/","https:\/\/www.youtube.com\/@Law.asiaLimited","https:\/\/twitter.com\/ablj_insights"],"logo":{"@type":"ImageObject","@id":"https:\/\/law.asia\/ko\/#logo","inLanguage":"ko-KR","url":"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","contentUrl":"https:\/\/law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","width":152,"height":152,"caption":"Law.asia"},"image":{"@id":"https:\/\/law.asia\/ko\/#logo"}},{"@type":"WebSite","@id":"https:\/\/law.asia\/ko\/#website","url":"https:\/\/law.asia\/ko\/","name":"Law.asia","description":"","publisher":{"@id":"https:\/\/law.asia\/ko\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/law.asia\/ko\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"ko-KR"},{"@type":"ImageObject","@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#primaryimage","inLanguage":"ko-KR","url":"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Tax-update.jpg","contentUrl":"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Tax-update.jpg","width":900,"height":600,"caption":"Tax Update Japan Philippines"},{"@type":"WebPage","@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#webpage","url":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/","name":"\ube44\uad50 \uac00\uc774\ub4dc: \uc77c\ubcf8\uacfc \ud544\ub9ac\ud540\uc758 \uc870\uc138 \ud1b5\ucc30\ub825 | Law.asia","isPartOf":{"@id":"https:\/\/law.asia\/ko\/#website"},"primaryImageOfPage":{"@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#primaryimage"},"datePublished":"2024-11-21T05:44:44+00:00","dateModified":"2024-11-25T08:28:19+00:00","description":"\uc77c\ubcf8\uacfc \ud544\ub9ac\ud540\uc758 \uc8fc\uc694 \uc870\uc138 \ubb38\uc81c\ub97c \ube44\uad50\ud558\ub294 \uac00\uc774\ub4dc\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4...","breadcrumb":{"@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#breadcrumb"},"inLanguage":"ko-KR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home"}]},{"@type":"Article","@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#article","isPartOf":{"@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#webpage"},"author":{"@id":"https:\/\/law.asia\/ko\/#\/schema\/person\/1eb0eca4569d71fa927502833bd61d4b"},"headline":"\uc870\uc138 \uc5c5\ub370\uc774\ud2b8","datePublished":"2024-11-21T05:44:44+00:00","dateModified":"2024-11-25T08:28:19+00:00","mainEntityOfPage":{"@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#webpage"},"wordCount":193,"commentCount":0,"publisher":{"@id":"https:\/\/law.asia\/ko\/#organization"},"image":{"@id":"https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#primaryimage"},"thumbnailUrl":"https:\/\/law.asia\/wp-content\/uploads\/2024\/11\/Tax-update.jpg","keywords":["CFC \ubc95\uaddc","Karen Ocampo","Nishimura &amp; Asahi","Ocampo and Suralvo","Takato Masuda","\uad6d\uc81c \uc138\uae08","\uae00\ub85c\ubc8c \ucd5c\uc18c\uc138","\ub514\uc9c0\ud138 \uc11c\ube44\uc2a4","\ubc95\uc778\uc138","\ubd80\uac00\uac00\uce58\uc138","\uc138\uae08 \uc778\uc13c\ud2f0\ube0c","\uc138\uae08 \uc900\uc218","\uc21c\uc6b4\uc601\uc190\uc2e4","\uc5f0\uad6c\uac1c\ubc1c \uc138\uc561\uacf5\uc81c","\uc628\ub77c\uc778 \ub9c8\ucf13\ud50c\ub808\uc774\uc2a4","\uc77c\ubcf8","\ud544\ub9ac\ud540","\ud601\uc2e0 \ubc15\uc2a4 \uc81c\ub3c4"],"articleSection":["Asia Business Law Journal","\uc2e4\ubb34 \uac00\uc774\ub4dc"],"inLanguage":"ko-KR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/law.asia\/ko\/tax-update-japan-philippines-vat-global-tax\/#respond"]}],"copyrightYear":"2024","copyrightHolder":{"@id":"https:\/\/law.asia\/#organization"}},{"@type":"Person","@id":"https:\/\/law.asia\/ko\/#\/schema\/person\/1eb0eca4569d71fa927502833bd61d4b","name":"Website team 05","image":{"@type":"ImageObject","@id":"https:\/\/law.asia\/ko\/#personlogo","inLanguage":"ko-KR","url":"https:\/\/secure.gravatar.com\/avatar\/9aabbf305ce0ba4ee191f1c8271609b1?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/9aabbf305ce0ba4ee191f1c8271609b1?s=96&d=mm&r=g","caption":"Website team 05"},"url":"https:\/\/law.asia\/ko\/author\/johnmanson\/"}]}},"_links":{"self":[{"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/posts\/539478"}],"collection":[{"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/users\/13501"}],"replies":[{"embeddable":true,"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/comments?post=539478"}],"version-history":[{"count":3,"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/posts\/539478\/revisions"}],"predecessor-version":[{"id":539563,"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/posts\/539478\/revisions\/539563"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/media\/537593"}],"wp:attachment":[{"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/media?parent=539478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/categories?post=539478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.asia\/ko\/wp-json\/wp\/v2\/tags?post=539478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}