{"id":624070,"date":"2025-10-24T17:32:34","date_gmt":"2025-10-24T09:32:34","guid":{"rendered":"https:\/\/law.asia\/?p=624070"},"modified":"2025-11-04T09:28:21","modified_gmt":"2025-11-04T01:28:21","slug":"reasonable-criteria-tax-deductibility-philippines","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/reasonable-criteria-tax-deductibility-philippines\/","title":{"rendered":"\ud544\ub9ac\ud540 \uc138\ubc95\uc0c1 \uacbd\ube44 \uacf5\uc81c\uc758 \ud569\ub9ac\uc801 \uae30\uc900"},"content":{"rendered":"<p>\ud544\ub9ac\ud540 \uad6d\uc138\uccad(BIR)\uc774 \ubc1c\ud589\ud55c 2025\ub144 \uc81c81\ud638 \uc138\uc218\uc591\ud574\uac01\uc11c(RMC No.81)\ub294 \uacbd\ube44 \uacf5\uc81c\ub97c \uc778\uc815\ubc1b\uae30 \uc704\ud55c \ub2e4\uc74c\uc758 \uae30\uc900\uc744 \uba85\uc2dc\ud558\uace0 \uc788\ub2e4. \uacbd\ube44\ub294<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>\ud1b5\uc0c1\uc801\uc774\uace0 \ud544\uc694\ud574\uc57c \ud558\uba70,<\/li>\n<li>\uacfc\uc138 \uc5f0\ub3c4 \ub0b4\uc5d0 \uc9c0\uae09\ub418\uac70\ub098 \ubc1c\uc0dd\ud574\uc57c \ud558\uace0,<\/li>\n<li>\uc0ac\uc5c5\uc758 \uac1c\ubc1c, \uad00\ub9ac, \uc6b4\uc601 \ubc0f \uc218\ud589\uc5d0 \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub418\uc5b4\uc57c \ud558\uba70,<\/li>\n<li>\uc1a1\uc7a5, \uc7a5\ubd80 \ub610\ub294 \uae30\ud0c0 \uad00\ub828 \uc11c\ub958\ub85c \uc785\uc99d\ub418\uc5b4\uc57c \ud55c\ub2e4.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<figure id=\"attachment_622419\" aria-describedby=\"caption-attachment-622419\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-622419 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/10\/Jacqueline-Ann-A-Tan.jpg\" alt=\"Jacqueline Ann A Tan\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-622419\" class=\"wp-caption-text\"><strong>Jacqueline Ann A TAN<\/strong><br \/>\uc138\ubb34 \ubd80\uc11c \ubaa8\ub2c8\ud130 \ubc0f \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>ACCRALAW<\/figcaption><\/figure>\n<p>RMC\ub294 \u201c\ud1b5\uc0c1\uc801 \uacbd\ube44\u201d\ub97c \ub0a9\uc138\uc790\uac00 \uc601\uc704\ud558\ub294 \uc0ac\uc5c5 \uc720\ud615\uc5d0\uc11c \uc815\uc0c1\uc801\uc774\uace0, \uc77c\ubc18\uc801\uc774\uba70, \uad00\ud589\uc801\uc778 \ube44\uc6a9\uc73c\ub85c \uc815\uc758\ud55c\ub2e4. \ub2e4\uc74c \uc0ac\ub840\ub4e4\uc740 \ub300\ubc95\uc6d0\uc758 \ud310\uacb0\uc744 \ud1b5\ud574 \u2018\ud1b5\uc0c1\uc801 \uacbd\ube44\u2019\ub85c \uc778\uc815\ub418\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub4e4\uc774\ub2e4.<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><strong>\uacfc\ub3c4\ud558\uac8c \ud070 \uacbd\uc6b0:<\/strong>\n<ol style=\"list-style-type: none;\">\n<li>BIR\uc740 \ud55c \uc81c\uc870\uc5c5\uccb4\uc758 \ubbf8\ub514\uc5b4 \uad11\uace0\ube44 \uc911 50%\ub97c \u201c\ub2e8\uc77c \uc81c\ud488 \uad11\uace0\ub97c \uc704\ud55c \uac70\ub300\ud55c \uc9c0\ucd9c\u201d\ub85c \uac04\uc8fc\ud574 \uacf5\uc81c\ub97c \ubd88\ud5c8\ud588\ub2e4. \ub0a9\uc138\uc790\ub294 1986\ub144 \u2018\ud53c\ud50c \ud30c\uc6cc \ud601\uba85\u2019 \ub2f9\uc2dc\uc758 \uacbd\uc81c \uc0c1\ud669\uc744 \uace0\ub824\ud558\uba74 \uc815\ub2f9\ud55c \uae08\uc561\uc774\ub77c\uace0 \uc8fc\uc7a5\ud588\uc73c\ub098, \ub300\ubc95\uc6d0\uc740 \ud574\ub2f9 \uae08\uc561\uc774 \ud68c\uc0ac \uc804\uccb4 \ub9c8\ucf00\ud305\ube44\uc758 \uc808\ubc18\uc774\uc790 \uad00\ub9ac\ube44\uc758 \ub450 \ubc30\uc5d0 \ub2ec\ud55c\ub2e4\ub294 \uc774\uc720\ub85c \uc774\ub97c \uacfc\ub3c4\ud55c \uc9c0\ucd9c\ub85c \ud310\ub2e8\ud558\uba70 \ubd88\ud5c8 \uacb0\uc815\uc744 \ud655\uc815\ud588\ub2e4.<\/li>\n<\/ol>\n<\/li>\n<li><strong>\u2018\uae08\uc561\uc758 \ud569\ub9ac\uc131 \uae30\uc900\u2019\uc744 \ucda9\uc871\ud558\uc9c0 \ubabb\ud55c \uacbd\uc6b0:<\/strong>\n<ol style=\"list-style-type: none;\">\n<li>BIR\uc740 \ud638\ud154 \uc18c\uc720\uc8fc\uac00 \uc8fc\uc7a5\ud55c \ud310\ucd09\ube44\uc758 50%\ub97c \uacf5\uc81c \ubd88\ud5c8\ud588\uc73c\uba70, \ub300\ubc95\uc6d0 \uc804\uc6d0\ud569\uc758\uccb4\ub294 \uc774\ub97c \uc778\uc815\ud588\ub2e4. \uc678\ud654\ubc30\uc815\uc2e0\uccad\uc11c\uc5d0 \ub530\ub974\uba74 \ud574\ub2f9 \uc790\uae08\uc740 \ud638\ud154 \uc18c\uc720\uc8fc\uc758 \uc544\ub0b4\uac00 \u2018\uc758\ub8cc \ubc0f \uc0ac\uc5c5 \ubaa9\uc801\u2019\uc744 \uacb8\ud574 \uc0ac\uc6a9\ud55c \uac83\uc73c\ub85c \ub4dc\ub7ec\ub0ac\uae30 \ub54c\ubb38\uc774\ub2e4.<\/li>\n<\/ol>\n<\/li>\n<li><strong>\ube44\uc815\uc0c1\uc801\uc774\uace0 \ube44\uc77c\uc0c1\uc801\uc774\uba70 \uc2e4\uc81c \uc11c\ube44\uc2a4\uc640 \ubb34\uad00\ud55c \uacbd\uc6b0:<\/strong>\n<ol style=\"list-style-type: none;\">\n<li>BIR\uc740 \ud68c\uc0ac\uc758 \ubd80\ub3d9\uc0b0 \ub9e4\uac01\uacfc \uad00\ub828\ud574 \uc9c0\uae09\ub41c \u2018\uc784\uc6d0 \ubcf4\uc218\u2019\ub97c \ubd88\ud5c8\ud588\ub2e4. \ub300\ubc95\uc6d0\uc740 \ud574\ub2f9 \uc784\uc6d0\uc774 \uc5b4\ub5a0\ud55c \uc2e4\uc9c8\uc801 \uc11c\ube44\uc2a4\ub97c \uc218\ud589\ud558\uc9c0 \uc54a\uc558\uc73c\uba70, \uc774\ubbf8 \uc911\uac1c\uc778\uc774 \uc218\uc218\ub8cc\ub97c \ubc1b\uace0 \uac70\ub798\ub97c \uc131\uc0ac\uc2dc\ud0a8 \ub9cc\ud07c, \uc774 \ubcf4\ub108\uc2a4\ub97c \uc9c0\uae09\ud560 \uadfc\uac70\uac00 \uc5c6\ub2e4\uace0 \ud310\ub2e8\ud588\ub2e4.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>RMC\ub294 \uacbd\ube44\uac00 \u201c\ud544\uc694\ud55c\u201d \uac83\uc73c\ub85c \uc778\uc815\ub418\ub824\uba74 \uadf8\uac83\uc774 \ub0a9\uc138\uc790\uc758 \uc0ac\uc5c5 \ubc1c\uc804\uc5d0 \ub3c4\uc6c0\uc774 \ub418\uace0, \uc0ac\uc5c5 \uc218\ud589\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub418\uba70, \uc0ac\uc5c5 \ud65c\ub3d9\uc758 \uacb0\uacfc\ub85c\uc11c \ubc00\uc811\ud558\uac8c \ubc1c\uc0dd\ud558\uace0, \uc18c\ub4dd \ucc3d\ucd9c \ub610\ub294 \uc190\uc2e4 \ucd5c\uc18c\ud654\uc5d0 \uae30\uc5ec\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud55c\ub2e4.<\/p>\n<p>\u201c\ud544\ub9ac\ud540 \ub0b4 \uc0ac\uc5c5\uc758 \uc218\uc775\uacfc \uc9c1\uc811 \uad00\ub828\ub418\uc9c0 \uc54a\uc740 \uc9c0\ucd9c, \uc608\ub97c \ub4e4\uc5b4 \ud574\uc678 \ubcf8\uc0ac\ub85c \uc790\uae08\uc744 \uc1a1\uae08\ud558\uae30 \uc704\ud574 \ubc1c\uc0dd\ud55c \ube44\uc6a9\uc740 \uacf5\uc81c\ud560 \uc218 \uc5c6\ub2e4\u201d\ub294 \ub0b4\uc6a9\uc740, \ud55c \ud604\uc9c0 \ud68c\uc0ac\uac00 \ub274\uc695 \ubcf8\uc0ac\ub85c \uc774\uc775\uc744 \uc1a1\uae08\ud558\uae30 \uc704\ud574 \ud544\ub9ac\ud540 \uc911\uc559\uc740\ud589\uc5d0 \u201c\ub9c8\uc9c4 \uc218\uc218\ub8cc\u201d\ub97c \uc9c0\uae09\ud55c \uc0ac\uac74\uc5d0\uc11c \uc778\uc6a9\ub41c \uac83\uc774\ub2e4.<\/p>\n<p>\ud574\ub2f9 \ud604\uc9c0 \ud68c\uc0ac\ub294 \uc774\ub7ec\ud55c \uc9c0\ucd9c\uc774 \ud68c\uc0ac \uc5c5\ubb34 \uc218\ud589\uc5d0 \ud544\uc694\ud55c \uacbd\ube44\ub77c\uace0 \uc8fc\uc7a5\ud588\uc73c\ub098, \ub300\ubc95\uc6d0\uc740 \uc774\uc775\uc758 \uc77c\ubd80\ub97c \ubcf8\uc0ac\ub85c \uc1a1\uae08\ud558\ub294 \ud589\uc704\uac00 \ub0a9\uc138\uc790\uc758 \uc790\uccb4\uc801\uc778 \uc601\uc5c5\uc774\ub098 \uc0ac\uc5c5 \ud65c\ub3d9\uc758 \uc77c\ud658\uc784\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud588\ub2e4\ub294 \uc774\uc720\ub85c \uc774\ub97c \uae30\uac01\ud588\ub2e4.<\/p>\n<p>\ud604\uc9c0 \ud68c\uc0ac\ub294 \uc774\ub7ec\ud55c \uc9c0\ucd9c\uc774 \ud68c\uc0ac \uc5c5\ubb34 \uc218\ud589\uc744 \uc704\ud55c \ud544\uc218 \ube44\uc6a9\uc774\ub77c\uace0 \uc8fc\uc7a5\ud588\ub2e4. \uadf8\ub7ec\ub098 \ub300\ubc95\uc6d0\uc740 \uc774\uc775\uc758 \uc77c\ubd80\ub97c \ubcf8\uc0ac\ub85c \uc1a1\uae08\ud558\ub294 \ud589\uc704\uac00 \ud574\ub2f9 \ud68c\uc0ac\uc758 \uc790\uccb4\uc801\uc778 \uc601\uc5c5\uc774\ub098 \uc0ac\uc5c5 \ud65c\ub3d9\uc758 \uc5f0\uc7a5\uc120\uc0c1\uc5d0 \uc788\uc74c\uc744 \uc785\uc99d\ud558\uc9c0 \ubabb\ud588\ub2e4\ub294 \uc774\uc720\ub85c \uc774 \uc8fc\uc7a5\uc744 \uae30\uac01\ud588\ub2e4.<\/p>\n<p>RMC\ub294 \ub610\ud55c 1967\ub144 \ub300\ubc95\uc6d0 \uc804\uc6d0\ud569\uc758\uccb4 \ud310\uacb0\uc744 \uc778\uc6a9\ud558\uace0 \uc788\ub2e4. \ud574\ub2f9 \ud310\ub840\uc5d0\uc11c \u201c\uae30\ud0c0 \uacbd\ube44\u201d\uc640 \u201c\uc784\uc6d0 \uc5ec\ud589 \uacbd\ube44\u201d\ub294 \ucda9\ubd84\ud788 \uc124\uba85\ub418\uac70\ub098 \uad00\ub828 \uc11c\ub958\ub85c \uc785\uc99d\ub418\uc9c0 \uc54a\uc558\ub2e4\ub294 \uc774\uc720\ub85c \uacf5\uc81c\uac00 \ubd88\ud5c8\ub418\uc5c8\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \ub300\ubc95\uc6d0\uc740 \ub0a9\uc138\uc790\uc758 \uc8fc\uc7a5\uc744 \ubc1b\uc544\ub4e4\uc600\ub2e4. \ud68c\uacc4\uc0ac\uc758 \uc99d\uc5b8\uc5d0 \ub530\ub974\uba74, \ud574\ub2f9 \uacbd\ube44\ub294 \ud68c\uc0ac \uc0ac\uc7a5\uc774 \ub9c8\ub2d0\ub77c \ucd9c\uc7a5 \uc911\uc5d0 \uc2e4\uc81c\ub85c \uc0ac\uc6a9\ud55c \ube44\uc6a9\uc73c\ub85c \uc7a5\ubd80\uc0c1 \uc0ac\uc7a5 \uba85\uc758\ub85c \uae30\uc7ac\ub418\uc5b4 \uc788\uc5c8\uace0, 1962\ub144 3\uc6d4 30\uc77c \ubc14\uc2e4\ub780 \ud654\uc7ac\ub85c \uc778\ud574 \uc601\uc218\uc99d\uacfc \uc99d\ube59\uc11c\ub958\uac00 \ubaa8\ub450 \uc18c\uc2e4\ub41c \uc0ac\uc2e4\uc774 \ud655\uc778\ub418\uc5c8\ub2e4. \ub610\ud55c \ub300\ubc95\uc6d0\uc740 \uc138\ubb34\uc870\uc0ac\uac00 \uc774\ub8e8\uc5b4\uc9c8 \ub2f9\uc2dc\uc5d0\ub294 \uc601\uc218\uc99d \ubcf4\uc874 \uc758\ubb34 \uae30\uac04\uc774 \uc774\ubbf8 \ub9cc\ub8cc\ub418\uc5c8\ub2e4\uace0 \ud310\ub2e8\ud588\ub2e4.<\/p>\n<p>\uc138\ubc95\uc740 \u201c\ud1b5\uc0c1\uc801\u201d \ub610\ub294 \u201c\ud544\uc694\ud55c\u201d\uc774\ub77c\ub294 \uc6a9\uc5b4\ub97c \uba85\ud655\ud788 \uc815\uc758\ud558\uc9c0 \uc54a\uc9c0\ub9cc, \uc81c34\uc870(A)\ub294 \uc774\ub97c \u201c\ud569\ub9ac\uc801\uc778 \ud55c\ub3c4\u201d\ub77c\ub294 \ubb38\uad6c\ub85c \uc77c\uad00\ub418\uac8c \ud55c\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\ud310\ub840\uc5d0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc5ec\ub7ec \uc694\uc18c\ub4e4\ub3c4 \ud568\uaed8 \uace0\ub824\ud574\uc57c \ud55c\ub2e4\uace0 \ub367\ubd99\uc778\ub2e4.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>\uc0ac\uc5c5\uc758 \uc131\uaca9, \uc720\ud615, \uaddc\ubaa8<\/li>\n<li>\uc21c\uc774\uc775\uc758 \uaddc\ubaa8 \ubc0f \uae08\uc561<\/li>\n<li>\uc9c0\ucd9c\uc758 \uc131\uaca9<\/li>\n<li>\ub0a9\uc138\uc790\uc758 \uc758\ub3c4<\/li>\n<li>\ub2f9\uc2dc\uc758 \uc815\uce58\uc801\uacbd\uc81c\uc801 \uc0c1\ud669<\/li>\n<li>\uacbd\ube44\ub97c \uc785\uc99d\ud558\uae30 \uc704\ud55c \uc99d\uac70<\/li>\n<li>\uc138\ubb34\uc870\uc0ac \uacfc\uc815\uc5d0\uc11c \ub0a9\uc138\uc790\uc5d0\uac8c \uc720\ub9ac\ud558\uac8c \uc791\uc6a9\ud560 \uc218 \uc788\ub294 \uc0ac\uc815<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\uc774\ub7ec\ud55c \ub2e4\uc591\ud55c \uc694\uc18c\ub4e4\uc774 \uc801\uc808\ud788 \ube44\uad50\u00b7\uac80\ud1a0\ub418\uc5b4\uc57c \ud569\ub9ac\uc801 \ud3c9\uac00\uac00 \uac00\ub2a5\ud558\ub2e4\ub294 \uac83\uc774\ub2e4.<\/span><\/p>\n<hr \/>\n<p><span class=\"vantage-grey\"><em>\uc774 \uae30\uc0ac\ub294 \ud544\ub9ac\ud540\uc758 \uc885\ud569 \uc77c\uac04\uc9c0 BusinessWorld\uc5d0 \ucc98\uc74c \uac8c\uc7ac\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ubcf8 \uae30\uc0ac\uc5d0 \ub2f4\uae34 \uacac\ud574\uc640 \uc758\uacac\uc740 \uc804\uc801\uc73c\ub85c \ud544\uc790\uc758 \uac1c\uc778\uc801\uc778 \uc758\uacac\uc73c\ub85c, \uc77c\ubc18\uc801\uc778 \uc815\ubcf4 \uc81c\uacf5\uc744 \uc704\ud55c \uac83\uc774\uba70 \ubc95\ub960 \uc790\ubb38\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/em><\/span><\/p>\n<p><span class=\"vantage-grey\"><em><strong>Jacqueline Ann A TAN\uc740 ACCRALAW \uc138\ubb34 \ubd80\uc11c\uc758 \ubaa8\ub2c8\ud130\uc774\uc790 \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac\uc774\ub2e4<\/strong><\/em><\/span><\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><img class=\" wp-image-521979 aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/09\/ACCRALAW_logo-300x200.jpg\" alt=\"ACCRALAW\" width=\"245\" height=\"163\" \/><strong>ACCRALAW<\/strong><br \/>\n22\/F, ACCRALAW Tower, 2nd Avenue corner 30th Street<br \/>\nCrescent Park West, Bonifacio Global City, 1635 Taguig,<br \/>\nMetro Manila, Philippines<br \/>\n<a href=\"http:\/\/www.accralaw.com\">www.accralaw.com<\/a><br \/>\n<strong>\uc5f0\ub77d\ucc98:<\/strong>:<br \/>\n\uc804\ud654: +632 8830 8000<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:cysalud@accralaw.com\">jcalegre@accralaw.com<\/a><\/section>\n","protected":false},"excerpt":{"rendered":"<p>\ud544\ub9ac\ud540 \uad6d\uc138\uccad(BIR)\uc774 \ubc1c\ud589\ud55c 2025\ub144 \uc81c81\ud638 \uc138\uc218\uc591\ud574\uac01\uc11c(RMC No.81)\ub294 \uacbd\ube44 \uacf5\uc81c\ub97c \uc778\uc815\ubc1b\uae30 \uc704\ud55c \ub2e4\uc74c\uc758 \uae30\uc900\uc744 \uba85\uc2dc\ud558\uace0 \uc788\ub2e4. \uacbd\ube44\ub294 \ud1b5\uc0c1\uc801\uc774\uace0 \ud544\uc694\ud574\uc57c \ud558\uba70, \uacfc\uc138 \uc5f0\ub3c4 \ub0b4\uc5d0 \uc9c0\uae09\ub418\uac70\ub098 \ubc1c\uc0dd\ud574\uc57c \ud558\uace0, \uc0ac\uc5c5\uc758 \uac1c\ubc1c, \uad00\ub9ac, \uc6b4\uc601 \ubc0f \uc218\ud589\uc5d0 \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub418\uc5b4\uc57c \ud558\uba70, \uc1a1\uc7a5, \uc7a5\ubd80 \ub610\ub294 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