\uc774\ub7ec\ud55c \uc694\uc778\ub4e4\uc740 2024\ub144 10\uc6d4 2\uc77c \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uc5d0 \ubd80\uac00\uac00\uce58\uc138(VAT)\ub97c \ubd80\uacfc\ud558\ub294 \uacf5\ud654\uad6d\ubc95(RA) \uc81c12023\ud638 \uc81c\uc815\uc758 \uae30\ubc18\uc744 \ub9c8\ub828\ud588\ub2e4.<\/p>\n

Netflix, Amazon, Google\uacfc \uac19\uc740 \ub514\uc9c0\ud138 \ub300\uae30\uc5c5\ub4e4\uc740 \uc774\uc81c \uc11c\ube44\uc2a4\uc5d0 VAT\ub97c \uc801\uc6a9 \ubc1b\uac8c \ub410\ub2e4. \uc774 \ubc95\uc740 \uc774\ub4e4\uc744 \u2018\uc815\ubcf4 \uae30\uc220\uc744 \ud65c\uc6a9\ud55c \uc778\ud130\ub137 \ub610\ub294 \uae30\ud0c0 \uc804\uc790 \ub124\ud2b8\uc6cc\ud06c\ub97c \ud1b5\ud55c \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc774\uba70, \uc11c\ube44\uc2a4 \uc81c\uacf5\uc774 \ubcf8\uc9c8\uc801\uc73c\ub85c \uc790\ub3d9\ud654\ub41c \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\u2019\ub85c \uc815\uc758\ud558\uace0 \uc788\ub2e4.<\/p>\n

\uc628\ub77c\uc778 \uad50\uc721 \uc11c\ube44\uc2a4\ub294 \uad50\uc721\ubd80, \uace0\ub4f1\uad50\uc721\uc704\uc6d0\ud68c \ub610\ub294 \uae30\uc220\uad50\uc721\uac1c\ubc1c\uccad(TESDA)\uc758 \uc778\uac00\ub97c \ubc1b\uc740 \uacbd\uc6b0 \uc801\uc6a9 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub41c\ub2e4. \uc740\ud589 \ubc0f \ube44\uc740\ud589 \uae08\uc735 \uc911\uac1c\uae30\uad00\uc740 \uc628\ub77c\uc778 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc5ec\uc804\ud788 VAT\uac00 \uba74\uc81c\ub41c\ub2e4.<\/p>\n

\uc774 \ubc95\uc740 \ud765\ubbf8\ub85c\uc6b4 \ub258\uc559\uc2a4\ub97c \uc81c\uae30\ud55c\ub2e4: \uc778\ud130\ub137\uc744 \ud1b5\ud574 \uc81c\uacf5\ub418\ub294 \uc77c\ubd80 \uc11c\ube44\uc2a4\uac00 \ub17c\ub780\uc774 \ub418\ub294 \ud06c\ub85c\uc2a4\ubcf4\ub354 \uc11c\ube44\uc2a4\uc758 \ud558\uc704 \ubc94\uc8fc\uc5d0 \uc18d\ud558\ub294 \uac83\uc778\uc9c0 \uc5ec\ubd80\uc778\ub370, \uc774\ub294 \uc9c0\ub09c\ud574 \uad6d\uc138\uccad(BIR)\uc774 \ub2e4\ub8ec \uc8fc\uc81c\uc600\ub2e4. BIR\uc740 \uadf8 \ubc1c\ud589\ubb3c\uc5d0\uc11c \ud574\uc678\uc5d0\uc11c \uc218\ud589\ub418\ub294 \ud65c\ub3d9\uc744 \uc5b8\uae09\ud558\uace0 \uc788\ub2e4. RA \uc81c12023\ud638\ub294 \ubcf8\uc9c8\uc801\uc73c\ub85c \uc790\ub3d9\ud654\ub41c \ubc29\uc2dd\uc73c\ub85c \uc81c\uacf5\ub418\ub294 \ub514\uc9c0\ud138 \uc131\uaca9\uc758 \uc11c\ube44\uc2a4\uc5d0 VAT\ub97c \ubd80\uacfc\ud558\ub294 \uac83\uc744 \uc5b8\uae09\ud558\uace0 \uc788\ub2e4. \uc774\ub294 \uc608\ub97c \ub4e4\uc5b4, \uc778\ud130\ub137\uc744 \ud1b5\ud574 \uc81c\uacf5\ub418\ub294 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4\ub294 \ud06c\ub85c\uc2a4\ubcf4\ub354 \uc11c\ube44\uc2a4\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc9c0\ub9cc \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub85c\ub294 \uac04\uc8fc\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uc74c\uc744 \uc758\ubbf8\ud55c\ub2e4.<\/p>\n

RA \uc81c12023\ud638\uc758 \uc911\uc694\ud55c \ud2b9\uc9d5 \uc911 \ud558\ub098\ub294 \ud2b9\ud788 \uc678\uad6d \uae30\ubc18 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \ub300\ud55c VAT \uc9d5\uc218 \ubc29\uc2dd\uc744 \ub2e4\ub8ec\ub2e4\ub294 \uc810\uc774\ub2e4. VAT\uc5d0 \ub4f1\ub85d\ub41c \uace0\uac1d\uc740 VAT\ub97c \uc6d0\ucc9c\uc9d5\uc218\ud558\uace0 \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4. \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 VAT\uc5d0 \ub4f1\ub85d\ub418\uc9c0 \uc54a\uc740 \uace0\uac1d\uc5d0\uac8c \uc81c\uacf5\ud55c \uc11c\ube44\uc2a4\uc5d0 \ub300\ud574 VAT\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4. \ub9cc\uc57d \uc774\ub4e4\uc774 \uc804\uc790\uc0c1\uac70\ub798 \ud50c\ub7ab\ud3fc \uc6b4\uc601\uc790\ub77c\uba74, \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \uc218\ud589\ub418\ub294 \uac70\ub798\uc5d0 \ub300\ud55c VAT\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4. \uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \uc758\ubb34\ub97c \ubd80\uacfc\ud558\ub824\uba74 \uc774\ub4e4\uc774 \uc0c1\ud488 \uacf5\uae09\uc5d0 \ub300\ud55c \uc57d\uad00 \uc124\uc815 \ubc0f \ud574\ub2f9 \uc0c1\ud488\uc758 \uc8fc\ubb38 \ub610\ub294 \ubc30\uc1a1\uacfc \uac19\uc740 \uac70\ub798\uc758 \uc8fc\uc694 \uce21\uba74\uc5d0 \ub300\ud55c \ud1b5\uc81c\uad8c\uc744 \uac00\uc9c0\uace0 \uc788\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

\uadf8\ub807\ub2e4\uba74 \uadf8\ub4e4\uc740 \uc815\ud655\ud788 \uc5b4\ub5bb\uac8c VAT\ub97c \ub0a9\ubd80\ud558\uac8c \ub420\uae4c? \uadf8 \ud574\ub2f5\uc740 \uc678\uad6d \uae30\ubc18 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub97c \uc704\ud574 BIR\uc774 \uace7 \ub3c4\uc785\ud560 \uac04\uc18c\ud654\ub41c \uc790\ub3d9 \ub4f1\ub85d \uc2dc\uc2a4\ud15c\uc5d0 \uc788\ub2e4.<\/p>\n

\uc678\uad6d \ubc0f \uad6d\ub0b4 \uae30\ubc18 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\ub294 \ubaa8\ub450 VAT \ub0a9\uc138\uc790\ub85c \ub4f1\ub85d\ud574\uc57c \ud55c\ub2e4. \uc774 \uc758\ubb34\ub97c \uc900\uc218\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc77c\uc2dc\uc801\uc73c\ub85c \ud65c\ub3d9\uc774 \uc81c\ud55c\ub420 \uac00\ub2a5\uc131\uc774 \uc788\ub2e4. \ub610\ud55c, \uaddc\uc815\uc740 \uc678\uad6d \uae30\ubc18 \uc81c\uacf5\uc5c5\uccb4\uc758 \uace0\uac1d\uc774 VAT\uc5d0 \ub4f1\ub85d\ub41c \uacbd\uc6b0\uc5d0\ub3c4 \ud574\ub2f9 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc5ec\uc804\ud788 \ub4f1\ub85d\ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \uba85\ud655\ud788 \ud574\uc57c \ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/p>\n

RA \uc81c12023\ud638\ub97c \ub354\uc6b1 \ud765\ubbf8\ub86d\uac8c \ub9cc\ub4dc\ub294 \uc810\uc740 \uc678\uad6d \uae30\ubc18 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uac00 \uc81c\uacf5\ud558\ub294 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uac00 \ud544\ub9ac\ud540\uc5d0\uc11c \uc18c\ube44\ub420 \uacbd\uc6b0 \ud544\ub9ac\ud540\uc5d0\uc11c \uc218\ud589\ub41c \uac83\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4\ub294 \uc785\uc7a5\uc774\ub2e4. \uc774\ub294 \uc5ec\ub7ec \uac00\uc9c0 \uc758\ubb38\uc744 \uc81c\uae30\ud55c\ub2e4. \u2018\uc18c\ube44\u2019\ub294 \uc815\ud655\ud788 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud558\ub294\uac00? \uc18c\ube44\uc790\uc758 \uac70\uc8fc\uc9c0 \ub610\ub294 \uacb0\uc81c \uc704\uce58\uac00 \uc911\uc694\ud55c\uac00? \uc774 \ubc95\uc740 \uc774\ub7ec\ud55c \uc810\ub4e4\uc5d0 \ub300\ud574\uc11c\ub294 \uc5ec\uc804\ud788 \ubaa8\ud638\ud558\ub2e4.<\/p>\n

VAT \uc678\uc5d0 \ub610 \ub2e4\ub978 \uc911\uc694\ud55c \ubb38\uc81c\ub294 \uc18c\ube44\uc5d0 \ub300\ud55c \uc774 \uc815\uc758\uac00 \uc18c\ub4dd\uc138\uac00 \ubd80\uacfc\ub418\ub294 \uc704\uce58\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uac83\uc778\uac00 \ud558\ub294 \uc810\uc774\ub2e4. \uc138\ubc95 \uc81c42\uc870\uc5d0 \ub530\ub974\uba74, \uc11c\ube44\uc2a4\ub294 \uc218\ud589\ub41c \uc7a5\uc18c\uc5d0\uc11c \uacfc\uc138\ub41c\ub2e4. \uc774\uc81c \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\uac00 VAT\uc758 \ub300\uc0c1\uc774 \ub418\uc5c8\uc73c\ub2c8, \ubc1c\uc0dd\ud55c \uc18c\ub4dd\ub3c4 \uc18c\ub4dd\uc138\uc758 \ub300\uc0c1\uc774 \ub41c\ub2e4\ub294 \uc758\ubbf8\uc77c\uae4c? \ubc95\uc6d0\uc740 \uc138\ubc95\uc740 \uc815\ubd80\uc5d0 \ubd88\ub9ac\ud558\uace0 \ub0a9\uc138\uc790\uc5d0\uac8c \uc720\ub9ac\ud55c \ubc29\ud5a5\uc73c\ub85c \uc5c4\uaca9\ud788 \ud574\uc11d\ub418\uc5b4\uc57c \ud558\uba70, \uc138\uae08\uc774 \ubd80\uacfc\ub420 \ub550 \uc138\ubc95\uc740 \uba85\ud655\ud574\uc57c \ud55c\ub2e4\uace0 \ud310\uacb0\ud55c \ubc14 \uc788\ub2e4. \uadf8\ub54c\uae4c\uc9c0 \uc18c\ub4dd\uc138\uc640 VAT\ub294 \ub2ec\ub9ac \uba85\uc2dc\ub418\uc9c0 \uc54a\ub294 \ud55c \ubcc4\ub3c4\ub85c \uc720\uc9c0\ub418\uc5b4\uc57c \ud55c\ub2e4.<\/p>\n

\ud604\uc7ac RA \uc81c12023\ud638\ub294 \uc138\ubc95\uc758 VAT \uc870\ud56d\ub9cc\uc744 \uac1c\uc815\ud558\uba70, \uc18c\ub4dd\uc138 \uc870\ud56d\uc740 \ubcc0\uacbd\ud558\uc9c0 \uc54a\uc558\ub2e4. \uadf8\ub7ec\ub098 \ub514\uc9c0\ud138 \uacbd\uc81c\uac00 \uacc4\uc18d \ubc1c\uc804\ud568\uc5d0 \ub530\ub77c, \uc758\ud68c\uac00 \ud5a5\ud6c4 \uc18c\ub4dd\uc138 \uc870\ud56d\uc744 \uac1c\uc815\ud558\uae30\ub85c \uacb0\uc815\ud55c\ub2e4\uba74 \uc774 \uade0\ud615\uc774 \ubcc0\ud560 \uc218 \uc788\ub2e4.<\/p>\n

\ud604\uc7ac\ub85c\uc11c\ub294 \uc774 \uc0c8\ub85c\uc6b4 \uc81c\ub3c4\uac00 \uc2e4\uc81c\ub85c \uc5b4\ub5bb\uac8c \uc791\ub3d9\ud560\uc9c0 \uba85\ud655\ud788 \uc124\uba85\ud558\ub294 \ucd94\uac00 \uaddc\uc815\uc744 \uae30\ub2e4\ub824\uc57c \ud560 \uac83\uc774\ub2e4.<\/p>\n

\uc774<\/em> \uae30\uace0\ubb38\uc5d0<\/em> \ud45c\ud604\ub41c<\/em> \uacac\ud574\uc640<\/em> \uc758\uacac\uc740<\/em> \uc800\uc790<\/em> \uac1c\uc778\uc758<\/em> \uc758\uacac\uc785\ub2c8\ub2e4<\/em>. <\/em>\uc774<\/em> \uae30\uace0\ubb38\uc740<\/em> \ud544\ub9ac\ud540\uc5d0\uc11c<\/em> \uc77c\ubc18\uc801\uc73c\ub85c<\/em> \uc720\ud1b5\ub418\ub294<\/em> \uc2e0\ubb38\uc5d0<\/em> \ucc98\uc74c<\/em> \uac8c\uc7ac\ub41c<\/em> \uac83\uc73c\ub85c<\/em>, <\/em>\uc77c\ubc18\uc801\uc778<\/em> \uc815\ubcf4<\/em> \uc81c\uacf5<\/em> \ubc0f<\/em> \uad50\uc721<\/em> \ubaa9\uc801\uc73c\ub85c<\/em> \uc791\uc131\ub410\uc73c\uba70<\/em>, <\/em>\ubc95\ub960<\/em> \uc790\ubb38\uc774\ub098<\/em> \ubc95\uc801<\/em> \uc758\uacac\uc73c\ub85c<\/em> \uc81c\uacf5\ub418\uac70\ub098<\/em> \uc774\ub97c<\/em> \uad6c\uc131\ud558\uc9c0<\/em> \uc54a\uc2b5\ub2c8\ub2e4<\/em>.<\/em><\/p>\n

Jill Eileen P Cabais\ub294 \uba54\ud2b8\ub85c \ub9c8\ub2d0\ub77c\uc5d0 \uc704\uce58\ud55c Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALAW) \uc870\uc138 \ubd80\ubb38\uc758 \uc18c\uc18d \ubcc0\ud638\uc0ac\uc774\ub2e4.<\/em><\/strong><\/span><\/p>\n

\n
$\"MoU\"$ <\/a>ACCRALAW<\/strong>
\n22\/F, ACCRALAW Tower, 2nd
\nAvenue corner 30th Street,
\nCrescent Park West, Bonifacio Global City, 1635
\nTaguig, Metro Manila, Philippines
\n www.accralaw.com<\/a>
\nContact details:<\/strong>
\nT: +63 2 8830 8000 (ext. 8042)
\nE: raalonzo@accralaw.com<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"
\uc628\ub77c\uc778 \ud50c\ub7ab\ud3fc\uc5d0 \ub300\ud55c \ud544\ub9ac\ud540 \uc0ac\ub78c\ub4e4\uc758 \uc758\uc874\ub3c4\uac00 \uc99d\uac00\ud558\uba74\uc11c \ud544\ub9ac\ud540 \ub514\uc9c0\ud138 \uacbd\uc81c\uac00 \ud06c\uac8c \uc131\uc7a5\ud588\ub2e4. \uc774\ub294 2023\ub144\uc5d0 \uc774 \ubd80\ubb38\uc774 \uad6d\uac00 GDP\uc5d0 \ucd94\uac00\ud55c \ucd1d \uac00\uce58\uac00 7.7% \uc99d\uac00\ud55c \uac83\uc5d0\uc11c \ubd84\uba85\ud558\uac8c \ub098\ud0c0\ub0ac\ub2e4. \ub354 \ub9ce\uc740 \ud544\ub9ac\ud540 \uc0ac\ub78c\ub4e4\uc774 \uc2a4\ud2b8\ub9ac\ubc0d, \uc804\uc790\uc0c1\uac70\ub798, \uc628\ub77c\uc778 \ubc45\ud0b9\uacfc \uac19\uc740 \ub514\uc9c0\ud138 \uc11c\ube44\uc2a4\ub97c \uc774\uc6a9\ud558\uace0 \uc788\uc73c\uba70, Netflix, Lazada, GCash\uc640 \uac19\uc740 \ud50c\ub7ab\ud3fc\uc740 \uc774\uc81c \uc77c\uc0c1\uc0dd\ud65c\uc758 \ud544\uc218\uc801\uc778 \ubd80\ubd84\uc774 \ub410\ub2e4. \ucf54\ub85c\ub09819 \ud32c\ub370\ubbf9\uc740 \uc774\ub7ec\ud55c \ucd94\uc138\ub97c \ub354\uc6b1 \uac00\uc18d\ud654\uc2dc\ucf30\ub2e4.<\/p>\n","protected":false},"author":13501,"featured_media":555086,"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":"Jill Eileen P Cabais, ACCRALAW"},"categories":[8398,77916],"tags":[104778,161933,161931,161936,161930,161937,161932,156846,131965,156836,161935,153676,127121,161934,142239,131952,61942,104776],"acf":[],"yoast_head":"\n\n\n\n\n\n\n\n\n\n\n\n\n\n\t\n\t\n\n\n\n\n\t\n