{"id":638950,"date":"2025-11-18T17:32:48","date_gmt":"2025-11-18T09:32:48","guid":{"rendered":"https:\/\/law.asia\/?p=638950"},"modified":"2025-11-25T19:03:56","modified_gmt":"2025-11-25T11:03:56","slug":"rewriting-tax-playbook","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/rewriting-tax-playbook\/","title":{"rendered":"\uc870\uc138 \uc804\ub7b5 \ub2e4\uc2dc \uc4f0\uae30"},"content":{"rendered":"<p><span class=\"vantage-grey\"><em><strong>\uc778\ub3c4\uc758 GST 2.0\ubd80\ud130 \ud544\ub9ac\ud540\uc758 \uc138\uc81c \uac1c\ud3b8\uae4c\uc9c0, \uc815\ucc45 \ubcc0\ud654\uac00 \uc544\uc2dc\uc544 \uc804\uc5ed\uc5d0\uc11c \ub354 \ub2e8\uc21c\ud558\uace0 \uacf5\uc815\ud55c \uc870\uc138 \uccb4\uacc4\ub97c \ub9cc\ub4e4\uace0 \uc788\uc2b5\ub2c8\ub2e4<\/strong><\/em><\/span><\/p>\n<div id=\"navigation\">\n<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: #0b4a6f; 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\/ja\/gst-changes-india-2025\"><span style=\"color: #f1f9fb;\"><b>\uc778\ub3c4<\/b><\/span><br \/>\n<\/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: #0b4a6f; 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\/ja\/policy-developments-in-philippine-taxation\"><span style=\"color: #ffffff; text-shadow: 1px 1px 2px #16151d;\"><b>\ud544\ub9ac\ud540<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2><span style=\"color: #0b4a6f;\"><strong>2025: \uc0c8 \uad6d\uba74\uc744 \ub9de\uc740 \uc778\ub3c4 \uac04\uc811\uc138 \ubc95\uc81c<\/strong><\/span><\/h2>\n<p>2025\ub144\uc740 \uc778\ub3c4\uc758 \uac04\uc811\uc138 \ubc95\uc81c \uc9c4\ud654\uc5d0\uc11c \uac8c\uc784 \uccb4\uc778\uc800\ub85c \ub5a0\uc62c\ub790\ub2e4. 2017\ub144 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc138(GST) \ub3c4\uc785 \uc774\ud6c4\uc5d0\ub3c4 \uc138\uc81c \ud658\uacbd\uc740 \uc5ec\ub7ec \ubcc0\ud654\ub97c \uacaa\uc5b4\uc654\uc9c0\ub9cc, \uc62c\ud574\ub294 \uacb0\uc815\uc801 \uc804\ud658\uc810\uc73c\ub85c \ud3c9\uac00\ub41c\ub2e4. \ud55c\ud3b8\uc73c\ub85c \uc815\ubd80\ub294 \ucc28\uc138\ub300 \uac1c\ud601, \uc989 \ud754\ud788 GST 2.0\uc73c\ub85c \ubd88\ub9ac\ub294 \uc870\uce58\ub97c \ub3c4\uc785\ud588\uace0, \ub2e4\ub978 \ud55c\ud3b8\uc73c\ub85c GST \ubc95\ub960\uc5d0\uc11c\ub294 \uc5ec\ub7ec \uc911\ub300\ud55c \uac1c\uc815\uacfc \ud310\ub840\uac00 \ub4f1\uc7a5\ud588\ub2e4. \ubcf8 \uae30\uc0ac\uc5d0\uc11c\ub294 \uc774\ub7ec\ud55c \ubcc0\ud654\uc640 \uadf8\ub85c \uc778\ud55c \uae30\uc5c5 \ubc0f \uc18c\ube44\uc790 \uc601\ud5a5\uc5d0 \ub300\ud574 \uc0b4\ud3b4\ubcf8\ub2e4.<\/p>\n<h3><span style=\"color: #0b4a6f;\"><strong>\ud63c\ud569 \uacf5\uae09\uc778\uac00, \ubcf5\ud569 \uacf5\uae09\uc778\uac00?<\/strong><\/span><\/h3>\n<p>GST 2.0\uc744 \ub17c\uc758\ud558\ub294 \uac00\uc6b4\ub370, \uc0c8\ub86d\uac8c \ubd88\uac70\uc9c4 \ud575\uc2ec \uc7c1\uc810 \uc911 \ud558\ub098\ub294 \u2018\ubcf5\ud569 \uacf5\uae09\u2019\uacfc \u2018\ud63c\ud569 \uacf5\uae09\u2019\uc758 \uad6c\ubcc4 \ubc0f \uadf8 \uc138\ubc95\uc0c1 \ucc98\ub9ac \ubc29\uc2dd\uc774\ub2e4. \uc778\ub3c4 GST\ubc95\uc5d0 \ub530\ub974\uba74, \ubcf5\ud569 \uacf5\uae09\uc774\ub780 \ud1b5\uc0c1\uc801\uc778 \uc0ac\uc5c5 \uacfc\uc815\uc5d0\uc11c \ubcf8\uc9c8\uc801\uc73c\ub85c \ud568\uaed8 \ubb36\uc5ec \uacf5\uae09\ub418\ub294 \ub450 \uac00\uc9c0 \uc774\uc0c1\uc758 \uc7ac\ud654 \ub610\ub294 \uc11c\ube44\uc2a4(\ub610\ub294 \uc591\uc790)\uc758 \uacf5\uae09\uc744 \uc758\ubbf8\ud558\uba70, \uc774 \uc911 \ud558\ub098\ub294 \uc8fc\ub41c \uacf5\uae09\uc774\uace0 \ub098\uba38\uc9c0\ub294 \ubd80\uc218\uc801 \uacf5\uae09\uc774\uc5b4\uc57c \ud55c\ub2e4. \ubc18\uba74 \ud63c\ud569 \uacf5\uae09\uc740 \ub2e8\uc77c \uac00\uaca9\uc73c\ub85c \uc81c\uacf5\ub418\ub294 \ub450 \uac00\uc9c0 \uc774\uc0c1\uc758 \uac1c\ubcc4 \uacf5\uae09\uc744 \ub9d0\ud558\uba70, \uc774\ub294 \ubcf5\ud569 \uacf5\uae09\uc5d0 \ud574\ub2f9\ud558\uc9c0 \uc54a\ub294\ub2e4.<\/p>\n<p>\ubc88\ub4e4 \uacf5\uae09 \uac1c\ub150 \uc790\uccb4\ub294 \uc778\ub3c4\ub9cc\uc758 \uac83\uc774 \uc544\ub2c8\ub77c \ud638\uc8fc, \ub9d0\ub808\uc774\uc2dc\uc544, EU, \uc544\uc77c\ub79c\ub4dc \ub4f1 \uc804 \uc138\uacc4 \ub2e4\uc218\uc758 VAT\/GST \uad00\ud560 \uc9c0\uc5ed\uc5d0\uc11c \ud3ed\ub113\uac8c \ucc44\ud0dd\ub418\uace0 \uc788\ub2e4. \uc815\uc758\uc640 \uac1c\ub150 \uc5ed\uc2dc \uac70\uc758 \ub3d9\uc77c\ud558\uc9c0\ub9cc, \ub9d0\ub808\uc774\uc2dc\uc544 GST 2014\uc5d0\uc11c\ub294 \ubcf5\ud569 \uacf5\uae09\uc758 \ubc94\uc704\uac00 \ub354 \ub113\uc5b4 \ubd80\uc218\uc801 \uacf5\uae09\ubfd0 \uc544\ub2c8\ub77c \ubd88\uac00\ubd84\uc801, \ubd80\ub300\uc801, \uc5f0\uacc4\uc801 \uacf5\uae09\uae4c\uc9c0 \ud3ec\uad04\ud55c\ub2e4\ub294 \uc810\uc774 \ub2e4\ub974\ub2e4.<\/p>\n<p>\uacf5\uae09\uc774 \uc790\uc5f0\uc2a4\ub7fd\uac8c \ubb36\uc778 \uac83\uc778\uc9c0, \ud1b5\uc0c1\uc801\uc778 \uacfc\uc815\uc5d0\uc11c \ud568\uaed8 \uacf5\uae09\ub418\ub294\uc9c0, \ub610\ub294 \ud63c\ud569 \uacf5\uae09\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0\ub97c \ud310\ub2e8\ud558\uae30 \uc704\ud55c \uae30\uc900\uc740 \uc778\ub3c4 \ubc95\ub839\uc758 \uc5ec\ub7ec \ud574\uc11d, \ud310\ub840 \ubc0f \uad6d\uc81c \ud310\ub840\uc5d0\uc11c \uc81c\uc2dc\ub418\uc5b4 \uc654\ub2e4. \ub300\ud45c\uc801\uc778 \uc0ac\ub840\ub85c Card Protection Plan, Levob Verzekeringen \ub4f1\uc774 \uc788\ub2e4. \ud310\ub2e8 \uc9c0\ud45c\ub85c\ub294 \uc7ac\ud654\uc758 \uc131\uc9c8, \uace0\uac1d\uc758 \uc778\uc2dd, \uacbd\uc81c\uc801 \ubd84\ub9ac \uac00\ub2a5\uc131 \ub4f1\uc774 \uc788\ub2e4.<\/p>\n<p>\uc778\ub3c4\uc640 \uae00\ub85c\ubc8c \uad00\ud560\uad8c \uac04\uc758 \uac00\uc7a5 \ud070 \ucc28\uc774\ub294 \uc815\uc758 \uc790\uccb4\ub77c\uae30\ubcf4\ub2e4, \uc138\uae08 \ubd80\uacfc \ubc29\uc2dd\uc774 \uc5b4\ub5bb\uac8c \uad6c\uc131\ub418\uc5b4 \uc788\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc5b4\ub5a4 \uc2e4\uc9c8\uc801 \uc548\uc804\uc7a5\uce58\uac00 \uc801\uc6a9\ub418\ub294\uc9c0\uc5d0 \uc788\ub2e4. \uc778\ub3c4\uc5d0\uc11c\ub294 \ubcf5\ud569 \uacf5\uae09\uc758 \uacbd\uc6b0 \uc804\uccb4 \ubb36\uc74c\uc774 \uc8fc\ub41c \uacf5\uae09\uc5d0 \uc801\uc6a9\ub418\ub294 \uc138\uc728\ub85c \uacfc\uc138\ub418\uace0, \ud63c\ud569 \uacf5\uae09\uc758 \uacbd\uc6b0 \uc804\uccb4 \ubb36\uc74c\uc774 \uad6c\uc131\ud488 \uac00\uc6b4\ub370 \uac00\uc7a5 \ub192\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub418\ub294 \ud56d\ubaa9\uc758 \uc138\uc728\ub85c \uacfc\uc138\ub41c\ub2e4.<\/p>\n<figure id=\"attachment_634812\" aria-describedby=\"caption-attachment-634812\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634812 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Shivam-Mehta.jpg\" alt=\"Shivam Mehta\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634812\" class=\"wp-caption-text\"><strong>Shivam MEHTA<\/strong><br \/>Executive Partner <br \/>Lakshmikumaran<br \/>&amp; Sridharan Attorneys<br \/>\ub274\ub378\ub9ac<br \/>\uc774\uba54\uc77c: shivam.mehta@lakshmisri.com<\/figcaption><\/figure>\n<p>\uc608\ub97c \ub4e4\uc5b4\ubcf4\uc790. \uac00\uaca9\uc774 INR5(USD 0.06)\uc774\uace0 GST 18%\uac00 \uc801\uc6a9\ub418\ub294 \ucd08\ucf5c\ub9bf\uacfc, \uac00\uaca9\uc774 INR50\uc774\uba70 GST 5%\uac00 \uc801\uc6a9\ub418\ub294 Lays \ucd08\ucf5c\ub9bf\uc774 \ud558\ub098\uc758 \uac00\uaca9 INR52\ub85c \ubb36\uc5ec \ud310\ub9e4\ub420 \uacbd\uc6b0, \uc774 \uacf5\uae09\uc740 \uc790\uc5f0\uc2a4\ub7fd\uac8c \ubb36\uc778 \uac83\uc774 \uc544\ub2c8\uba70 \uac1c\ubcc4 \ud310\ub9e4\uac00 \uac00\ub2a5\ud55c \uc0c1\ud488\uc774\ubbc0\ub85c \ud63c\ud569 \uacf5\uae09\uc73c\ub85c \uac04\uc8fc\ub418\uc5b4 GST 18%\uac00 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\uc774\ucc98\ub7fc \uc778\ub3c4\uc5d0\uc11c \ubb36\uc74c \uacf5\uae09\uc744 \ubd84\ub958\ud558\ub294 \ubc29\uc2dd\uc740 \uc2e4\uc81c\ub85c \ub9e4\uc6b0 \ube44\ud569\ub9ac\uc801\uc778 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub2e4. \ub2e8 \ud558\ub098\uc758 \ubd80\uc218\uc801 \uc0c1\ud488\uc774 \ub2e8\uc77c \uac00\uaca9\uc758 \ubb36\uc74c\uc5d0 \ud3ec\ud568\ub418\uae30\ub9cc \ud574\ub3c4 \uadf8 \uc804\uccb4 \ubb36\uc74c\uc774 \ud63c\ud569 \uacf5\uae09\uc73c\ub85c \ubd84\ub958\ub418\uc5b4, \uc804\uccb4\uc5d0 \ud574\ub2f9 \ud56d\ubaa9 \uc911 \uac00\uc7a5 \ub192\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub420 \uc218 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ubcf5\uc7a1\uc131\uc740 \ub2e4\ub978 \uad6d\uac00\uc5d0\uc11c\ub294 \ub35c \ub450\ub4dc\ub7ec\uc9c0\ub294\ub370, \uadf8 \uc774\uc720\ub294 \ub450 \uac00\uc9c0\uc774\ub2e4. \uccab\uc9f8, \ub9ce\uc740 \uad6d\uac00\uc5d0\uc11c\ub294 \ud63c\ud569 \uacf5\uae09\uc758 \uacbd\uc6b0 \uacfc\uc138 \ub300\uc0c1 \ubd80\ubd84\ub9cc \ubcc4\ub3c4\ub85c \uad6c\ubd84\ud558\uc5ec \uacfc\uc138\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud558\uace0 \uc788\uc5b4 \uc804\uccb4 \ubb36\uc74c\uc5d0 \ub3d9\uc77c\ud55c \uc138\uc728\uc744 \uc801\uc6a9\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub41c\ub2e4.<\/p>\n<p>\ub458\uc9f8, \ud638\uc8fc\uc640 \uac19\uc740 \uc77c\ubd80 \uad00\ud560\uad8c\uc5d0\uc11c\ub294 <em>de minimis <\/em>\uaddc\uc815\uc744 \ub450\uace0 \uc788\ub294\ub370, \uc774\ub294 \ubc88\ub4e4\uc5d0 \ud3ec\ud568\ub41c \ucd94\uac00 \ud488\ubaa9\uc758 \uac00\uce58\uac00 \uc815\ud574\uc9c4 \uae30\uc900 \ubbf8\ub9cc\uc778 \uacbd\uc6b0\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \uc774\ub7ec\ud55c \uacbd\uc6b0 \ub0a9\uc138\uc790\ub294 \ube44\ub85d \ud63c\ud569 \uacf5\uae09\uc5d0 \ud574\ub2f9\ud558\ub354\ub77c\ub3c4, \ud574\ub2f9 \ud488\ubaa9\uc744 \ubd88\uac00\ubd84, \ubd80\uc218, \uadf8\ub9ac\uace0 \ubd80\ub300 \uacf5\uae09\uc73c\ub85c \ucc98\ub9ac\ud560 \uc218 \uc788\ub294 \uc120\ud0dd\uad8c\uc744 \uac00\uc9c0\uac8c \ub418\uba70, \uc774\ub85c\uc368 \uaddc\uc815\uc774 \ub0a9\uc138\uc790\uc5d0\uac8c \ubcf4\ub2e4 \ud604\uc2e4\uc801\uc73c\ub85c \uc791\ub3d9\ud558\uac8c \ub41c\ub2e4.<\/p>\n<p>\uc778\ub3c4 \ubc95\uc81c\ub97c \uae00\ub85c\ubc8c \uad00\ud589\uacfc \ube44\uad50\ud574 \ubcf4\uba74, \ud569\ub9ac\uc801\uc774\uace0 \ube44\ub840\uc801\uc778 \uc811\uadfc \ubc0f <em>de minimis<\/em> \uaddc\uc815\uc774 \ubd80\uc7ac\ud55c \ud0d3\uc5d0, \uae30\uc5c5\ub4e4\uc740 \ub2e8\uc9c0 \ud558\ub098\uc758 \uad6c\uc131\ud488\uc5d0 \ub354 \ub192\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4\ub294 \uc774\uc720\ub9cc\uc73c\ub85c \ubc88\ub4e4 \uc804\uccb4\uc5d0 \uac00\uc7a5 \ub192\uc740 \uc138\uc728\uc744 \ubd80\ub2f4\ud558\uac8c \ub418\ub294 \uacb0\uacfc\uc5d0 \uc9c1\uba74\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ubb38\uc81c\ub294 \ud2b9\ud788, \uc8fc\uc694 \uc81c\ud488\uc5d0 \ub300\ud55c GST \uc138\uc728\uc740 5%\ub85c \uc778\ud558\ub418\uc5c8\uc9c0\ub9cc, \ud310\ucd09\uc6a9 \uc81c\uacf5\ud488\uc5d0 \ub300\ud55c GST \uc138\uc728\uc740 \uc5ec\uc804\ud788 18%\ub85c \uc720\uc9c0\ub418\ub294 \uacbd\uc6b0 \uae30\uc5c5\ub4e4\uc5d0\uac8c \ub354\uc6b1 \uc2ec\uac01\ud558\uac8c \ub2e4\uac00\uc628\ub2e4. \ud63c\ud569 \uacf5\uae09 \uaddc\uc815\uc5d0 \ub530\ub77c, \uc774 \uacbd\uc6b0 \uc804\uccb4 \uacf5\uae09\uc5d0 18% \uc138\uc728\uc774 \uc801\uc6a9\ub418\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uc778\ub3c4\uc758 \ud604\ud589 \uc138\uc81c \ud558\uc5d0\uc11c, \ub0a9\uc138\uc790\ub4e4\uc740 \uc774 13%\ud3ec\uc778\ud2b8\uc758 \uc138\uc728 \ucc28\uc774\ub97c \ucd5c\uc18c\ud654\ud560 \ubc29\uc548\uc744 \uc801\uadf9\uc801\uc73c\ub85c \ubaa8\uc0c9\ud558\uace0 \uc788\ub2e4. \uadf8\uc911 \ud558\ub098\ub85c \uac80\ud1a0\ub418\ub294 \uc601\uc5ed\uc740, \ud310\ucd09\uc6a9 \ubb3c\ud488\uc744 \ubb34\uc0c1\uc73c\ub85c \uc81c\uacf5\ud558\uba74\uc11c \uadf8\uc5d0 \uc0c1\uc751\ud558\ub294 \ub9e4\uc785\uc138\uc561\uacf5\uc81c(ITC)\ub97c \ucde8\uc18c\ud558\ub294 \uacbd\uc6b0, \uac70\ub798\uc758 \uc131\uaca9\uc774 \ub2ec\ub77c\uc9c0\ub294\uc9c0 \uc5ec\ubd80\uc774\ub2e4.<\/p>\n<p>\ubcf4\ub2e4 \uad6c\uccb4\uc801\uc73c\ub85c\ub294, \uc774\ub7ec\ud55c \uacf5\uae09\uc774 \u201c\ud63c\ud569 \uacf5\uae09\u201d\uc758 \ubc94\uc704 \ubc16\uc73c\ub85c \ubcfc \uc218 \uc788\ub294\uc9c0 \uc5ec\ubd80\uac00 \uc7c1\uc810\uc774 \ub41c\ub2e4. \uad00\ub828 \ubc95\uc801 \ud310\ub840\ub4e4\uc740 \uc774 \ubb38\uc81c\uc5d0 \ub300\ud574 \uc0c1\uc774\ud55c \ud574\uc11d\uc744 \uc81c\uc2dc\ud558\uace0 \uc788\uc73c\ubbc0\ub85c, \uc5b4\ub5a0\ud55c \uacb0\uc815\uc744 \ub0b4\ub9ac\uae30 \uc804\uc5d0\ub294 \uba74\ubc00\ud558\uace0 \uc2e0\uc911\ud55c \ubc95\uc801 \uac80\ud1a0\uac00 \ud544\uc218\uc801\uc774\ub2e4.<\/p>\n<p>\uc774\uc81c \uc778\ub3c4 \uc815\ubd80\uac00 GST \uaddc\uc815\uc744 \uc7ac\uac80\ud1a0\ud558\uace0, \ubc88\ub4e4 \uacf5\uae09\uc5d0 \ub300\ud574 \ubcf4\ub2e4 \uc2e4\uc6a9\uc801\uc778 \uc811\uadfc\uc744 \ucde8\ud574\uc57c \ud560 \uc2dc\uc810\uc774\ub2e4. \ubb34\uc5c7\uc774 \u201c\uc790\uc5f0\uc2a4\ub7fd\uac8c \ubb36\uc778\u201d \uacf5\uae09\uc778\uc9c0, \ubb34\uc5c7\uc774 \u201c\ubd80\uc218\uc801\uc778\u201d \uacf5\uae09\uc778\uc9c0\uc5d0 \ub300\ud55c \uba85\ud655\ud55c \uac00\uc774\ub4dc\ub77c\uc778\uc774 \ud544\uc694\ud558\ub2e4. \uc544\uc6b8\ub7ec \ub2e4\ub978 \uad00\ud560\uad8c\uc5d0\uc11c\uc640 \uc720\uc0ac\ud55c <em>de minimis<\/em> \uaddc\uc815\uc744 \ub3c4\uc785\ud55c\ub2e4\uba74 \ud070 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc774\ub2e4. \uc774\ub7ec\ud55c \uc548\uc804\uc7a5\uce58\uac00 \uc5c6\ub2e4\uba74, \uae30\uc5c5\ub4e4\uc740 \ud310\ucd09 \uc0c1\ud488 \uad6c\uc870\ub97c \ud6a8\uc728\uc801\uc73c\ub85c \uc124\uacc4\ud558\ub294 \ub370 \uc5b4\ub824\uc6c0\uc744 \uacaa\uac8c \ub418\uace0, \uc774\ub294 \uc138\uc81c \ud589\uc815\uc744 \ub2e8\uc21c\ud654\ud558\uae30\ubcf4\ub2e4\ub294 \uc624\ud788\ub824 \ud601\uc2e0\uc744 \uc704\ucd95\uc2dc\ud0a4\uace0 \ubc95\uc801 \ubd84\uc7c1\uc744 \uc99d\uac00\uc2dc\ud0a4\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uc218 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #0b4a6f;\"><strong>\ud560\uc778 \uc81c\ub3c4<\/strong><\/span><\/h3>\n<figure id=\"attachment_634815\" aria-describedby=\"caption-attachment-634815\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634815 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Tanya-Garg.jpg\" alt=\"Tanya Garg\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634815\" class=\"wp-caption-text\"><strong>Tanya GARG<\/strong><br \/>Associate Director <br \/>Lakshmikumaran<br \/>&amp; Sridharan Attorneys<br \/>\ub274\ub378\ub9ac<br \/>\uc774\uba54\uc77c: tanya.garg@lakshmisri.com<\/figcaption><\/figure>\n<p>GST 2.0 \uac1c\ud601\uc758 \uc77c\ud658\uc73c\ub85c, \ud560\uc778 \uc81c\ub3c4\uc758 \ucc98\ub9ac \ubc29\uc2dd \uc5ed\uc2dc \ubcc0\ud654\ud558\uac8c \ub418\uc5c8\ub2e4. \uc774\ub294 \uacf5\uae09 \uc774\uc804\uc5d0 \ud560\uc778\uc744 \uc124\uc815\ud574\uc57c \ud55c\ub2e4\ub294 \uc758\ubb34 \uc694\uac74\uacfc, \ud560\uc778\uc744 \uc6d0\ub798 \uacf5\uae09\uacfc \uc5f0\uacc4\ud574\uc57c \ud55c\ub2e4\ub294 \uc694\uac74\uc774 \uc0ad\uc81c\ub418\uae30 \ub54c\ubb38\uc774\ub2e4. \uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \uc5c5\uacc4\uc5d0 \ub3c4\uc6c0\uc774 \ub418\uc9c0\ub9cc, \ubb34\uc5c7\uc774 \u201c\ud560\uc778\u201d\uc73c\ub85c \uc778\uc815\ub418\ub294\uc9c0\uc5d0 \ub300\ud55c \ud63c\ub780\ub3c4 \ubd88\ub7ec\uc654\ub2e4. \ud2b9\ud788 \uc0ac\uc804\uc5d0 \ud569\uc758\ub41c \uc57d\uc815\uc774 \ud544\uc694\ud588\ub358 GST \uc774\uc804 \uc2dc\ub300\uc758 \u201c\ud560\uc778\u201d \uac1c\ub150\uc5d0 \uad00\ud55c \ud655\ub9bd\ub41c \ubc95\ub9ac\uac00 \uc874\uc7ac\ud558\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>\uc5c5\uacc4\ub294 GST circular \uc81c251\/08\/2025\ud638\ub97c \ud1b5\ud574 \ubc1c\ud45c\ub41c \uc81c3\uc790 \ud560\uc778 \uad00\ub828 \ud574\uc11d\uc5d0\ub3c4 \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4. \uc774 circular\ub294 \uc81c\uc870\uc5c5\uccb4\uc640 \ucd5c\uc885 \uc18c\ube44\uc790 \uac04\uc5d0 \ud560\uc778\ub41c \uac00\uaca9\uc73c\ub85c \uc0c1\ud488\uc744 \uacf5\uae09\ud558\uae30 \uc704\ud55c \uacc4\uc57d\uc774 \uc874\uc7ac\ud574\uc57c \ud558\uba70, \uc774\ub97c \ud1b5\ud574 \uc81c\uc870\uc5c5\uccb4\uac00 \uc81c\uacf5\ud55c \ud560\uc778\uc744 \ub51c\ub7ec\uac00 \ucd5c\uc885 \uc18c\ube44\uc790\uc5d0\uac8c \uacf5\uae09\ud558\ub294 \uac70\ub798\uc758 \uacfc\uc138 \uac00\uce58\uc5d0 \ud3ec\ud568\ud574\uc57c \ud55c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uad6d\uc81c \ud310\ub840\ub294 \uc774 \ubd80\ubd84\uc5d0 \ub300\ud574 \ube44\uad50\uc801 \uba85\ud655\ud558\uac8c \uc815\ub9bd\ub418\uc5b4 \uc788\uc73c\uba70, \uc81c\uc870\uc5c5\uccb4\uc758 \uc9c0\uae09\uae08\uc774 \ub51c\ub7ec\uc640 \uc18c\ube44\uc790 \uac04\uc758 \uacf5\uae09\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uc5f0\uacc4\ub418\ub294 \uacbd\uc6b0, \ub51c\ub7ec\uc640 \uc18c\ube44\uc790 \uac04\uc758 \uacc4\uc57d \uc5ec\ubd80\uc640 \ubb34\uad00\ud558\uac8c \ud574\ub2f9 \uae08\uc561\uc774 \uacfc\uc138 \ub300\uc0c1\uc774\ub77c\ub294 \uc810\uc744 \uc778\uc815\ud55c\ub2e4.<\/p>\n<p>\uc774\ubc88 circular\ub294 \uae30\uc874\uc758 \ud655\ub9bd\ub41c \uc785\uc7a5\uacfc \ub2e4\uc18c \uc5b4\uae0b\ub098\ub294 \uac83\uc73c\ub85c \ubcf4\uc774\uc9c0\ub9cc, \ub0a9\uc138\uc790\uc5d0\uac8c\ub294 \uc774\uc775\uc774 \ub420 \uac00\ub2a5\uc131\ub3c4 \uc788\ub2e4. \ub2e4\ub9cc, \ubb34\uc5c7\uc774 \u201c\uc720\ud6a8\ud55c \uacc4\uc57d\u201d\uc5d0 \ud574\ub2f9\ud558\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc774\ub7ec\ud55c \uc0c1\ud669\uc774 \uc81c3\uc790 \ub300\uac00\uc5d0 \ud3ec\ud568\ub418\ub294\uc9c0\uc640 \uac19\uc740 \ubb38\uc81c\ub294 \uc5ec\uc804\ud788 \ubd88\ubd84\uba85\ud558\ub2e4. \uad00\ub828 \uae30\uad00\uc758 \uba85\ud655\ud55c \uc9c0\uce68\uc774 \uc5c6\ub2e4\uba74, \ub0a9\uc138\uc790\ub4e4\uc740 \uc774\ub7ec\ud55c \ubaa8\ud638\uc131\uc744 \ud574\uc18c\ud558\uae30 \uc704\ud574 \ubc95\uc6d0\uc758 \ud310\ub2e8\uc5d0 \uc758\uc874\ud560 \uc218\ubc16\uc5d0 \uc5c6\uc744 \uac83\uc774\ub2e4.<\/p>\n<h3><span style=\"color: #0b4a6f;\"><strong>\ubcd1\ud589 \uc808\ucc28<\/strong><\/span><\/h3>\n<p>GST \ubc95\uc81c\uac00 \uc131\uc219\ud574\uc9c0\uba74\uc11c \ub0a9\uc138\uc790\ub4e4\uc774 \uc9c1\uba74\ud55c \uc8fc\uc694 \uacfc\uc81c \uc911 \ud558\ub098\ub294, \uc11c\ub85c \ub2e4\ub978 \ub2f9\uad6d\uc774 \ub3d9\uc77c\ud55c \uc0ac\uc548\uc5d0 \ub300\ud574 \uc911\ubcf5 \uc808\ucc28\ub97c \uac1c\uc2dc\ud558\ub294 \ubb38\uc81c\uc600\ub2e4. \uc774\ub7ec\ud55c \uc911\ubcf5 \uc808\ucc28\ub294 \uae30\uc5c5 \uc6b4\uc601\uc744 \ubc29\ud574\ud558\uace0, \ub0a9\uc138\uc790\ub85c \ud558\uc5ec\uae08 \uad6c\uc81c\ub97c \ubc1b\uae30 \uc704\ud574 \uc0c1\uae09 \uc0ac\ubc95\uae30\uad00\uc5d0 \ud638\uc18c\ud558\ub3c4\ub85d \ub9cc\ub4e4\uc5c8\ub2e4.<\/p>\n<p>\uc5ec\ub7ec \uace0\ub4f1\ubc95\uc6d0\uc774 \uc0c1\ucda9\ub418\ub294 \ud310\uacb0\uc744 \ub0b4\ub9ac\uba74\uc11c, \uc774 \ubb38\uc81c\ub294 \ucd5c\uc885\uc801\uc778 \ud310\ub2e8\uc744 \uc704\ud574 <em>Armour Security (India) Ltd.<\/em> \uc0ac\uac74\uc73c\ub85c \ub300\ubc95\uc6d0\uc5d0 \ud68c\ubd80\ub418\uc5c8\ub2e4. \ub300\ubc95\uc6d0\uc740 \ub2f9\uad6d\uc774 \uc870\uc0ac \uc808\ucc28\ub97c \ud569\ub9ac\uc801 \uacb0\ub860\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc218\uc0c9, \uc555\uc218, \uc18c\ud658\uc7a5 \ubc1c\ubd80\uc640 \uac19\uc740 \uae30\ucd08\uc801 \uc870\uce58\ub97c \ucde8\ud560 \uad8c\ud55c\uc774 \uc788\ub2e4\uace0 \ud310\uc2dc\ud588\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \ud569\ub9ac\uc801 \uacb0\ub860\uc5d0 \ub3c4\ub2ec\ud55c \uc774\ud6c4, \uc989 \uba85\ub839\uc774 \ub0b4\ub824\uc84c\uac70\ub098, \uc758\uacac\uc81c\ucd9c\uc694\uad6c\uc11c\uac00 \ubc1c\ubd80\ub418\uc5c8\uac70\ub098, \ud639\uc740 \uc0ac\uac74\uc774 \uc885\uacb0\ub41c \uacbd\uc6b0, \ub3d9\uc77c\ud55c \uc0ac\uc548\uc5d0 \ub300\ud574 \ubcd1\ub82c \uc808\ucc28\ub97c \uc0c8\ub85c \uac1c\uc2dc\ud560 \uc218\ub294 \uc5c6\ub2e4\uace0 \ud310\uacb0\ud558\uc600\ub2e4.<\/p>\n<p>\uadf8\ub7fc\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0, \uc911\uc559 \ubc0f \uc8fc(\u5dde) \ub2f9\uad6d\uc740 \uc5ec\uc804\ud788 \ub3d9\uc77c\ud55c \uc0ac\uc548\uc5d0 \ub300\ud574 \ub0a9\uc138\uc790\ub4e4\uc5d0\uac8c \uc911\ubcf5\ub41c \ud1b5\uc9c0\ub97c \ubc1c\ubd80\ud558\uace0 \uc788\ub2e4. \uc774\ubbf8 \uc758\uacac\uc81c\ucd9c\uc694\uad6c\uc11c\uac00 \ubc1c\ubd80\ub418\uc5c8\uac70\ub098, \ub3d9\uc77c\ud55c \uc0ac\uc548\uacfc \ub3d9\uc77c \uae30\uac04\uc5d0 \ub300\ud574 \uc0ac\uac74 \uc885\uacb0(closure) \ud1b5\ubcf4\uac00 \uc774\ub8e8\uc5b4\uc9c4 \uacbd\uc6b0\uc5d0\ub3c4 \ub610 \ub2e4\ub978 \ub2f9\uad6d\uc774 \ubcc4\ub3c4\uc758 \ud1b5\uc9c0\ub97c \ubc1c\ubd80\ud558\ub294 \uc0ac\ub840\uac00 \ube48\ubc88\ud558\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \uad00\ud589\uc740 \ubd88\ud544\uc694\ud55c \uc18c\uc1a1\uc744 \uc720\ubc1c\ud560 \ubfd0 \uc544\ub2c8\ub77c \uae30\uc5c5\uc758 \uc77c\uc0c1\uc801 \uc6b4\uc601\uae4c\uc9c0 \ubc29\ud574\ud55c\ub2e4. \uc774\ub7ec\ud55c \ubd88\uac00\ud53c\ud55c \uc18c\uc1a1\uc744 \ubc29\uc9c0\ud558\uace0 \uc808\ucc28\uc801 \uc77c\uad00\uc131\uc744 \ud655\ubcf4\ud558\uae30 \uc704\ud574, \ub2f9\uad6d\uc740 \uba85\ud655\ud55c \uc9c0\uce68\uc744 \uc81c\uc815\ud560 \ud544\uc694\uac00 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #0b4a6f;\"><strong>\uacb0\ub860<\/strong><\/span><\/h3>\n<p>\ubcf4\uc0c1\uc138\uc758 \ub2e8\uacc4\uc801 \ud3d0\uc9c0, \uc138\uc728 \uad6c\uac04\uc758 \ucd95\uc18c, \uc790\ub3d9 \ud658\uae09, \uac04\uc18c\ud654\ub41c \ub4f1\ub85d \ubc0f \uc900\uc218 \uc808\ucc28 \ub4f1 GST \ubc95 \ud558\uc5d0\uc11c \ucd5c\uadfc \ub3c4\uc785\ub41c \ubcc0\ud654\ub4e4\uc740 \uc815\ubd80\uac00 \uc138\uc81c \uad6c\uc870\ub97c \uac04\uc18c\ud654\ud558\ub824\ub294 \uc758\uc9c0\ub97c \ubd84\uba85\ud788 \ubcf4\uc5ec\uc900\ub2e4. \uadf8\ub7ec\ub098 \uc815\ubd80\ub294 \uc5ec\uc804\ud788 \uc874\uc7ac\ud558\ub294 \uaddc\uc815\uc0c1\uc758 \uacf5\ubc31\uacfc \ubaa8\ud638\uc131\uc744 \uc2dc\uc758\uc801\uc808\ud55c \ucd94\uac00 \ud574\uc11d\uc744 \ud1b5\ud574 \ud574\uacb0\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc774\ub2e4.<\/p>\n<p>\uc778\ub3c4\uac00 \uae00\ub85c\ubc8c \uacbd\uc81c\uc640 \ub354\uc6b1 \uae34\ubc00\ud788 \ud1b5\ud569\ub418\uc5b4 \uac00\ub294 \ub9cc\ud07c, GST \ubc95\uc744 \uad6d\uc81c\uc801 \ubaa8\ubc94\uc0ac\ub840\uc640 \uc815\ud569\uc801\uc73c\ub85c \ub9de\ucd94\ub294 \uac83\uc740 \uc81c\ub3c4\uc801 \uc77c\uad00\uc131\uc744 \uac15\ud654\ud560 \ubfd0 \uc544\ub2c8\ub77c, \ud22c\uc790\uc790 \uc2e0\ub8b0 \ubc0f \uae00\ub85c\ubc8c \uacbd\uc7c1\ub825\uc744 \uc81c\uace0\ud558\ub294 \ub370\ub3c4 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc774\ub2e4.<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter wp-image-493825 size-medium\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/05\/Lakshmikumaran-Sridharan-Attorneys-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/>LAKSHMIKUMARAN &amp; SRIDHARAN ATTORNEYS<\/strong><br \/>\n7th Floor, Tower E, World Trade Centre,<br \/>\nNauroji Nagar<br \/>\nNew Delhi \u2013 110 029, India<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:arnab.bhattacharya@lakshmisri.com\">arnab.bhattacharya@lakshmisri.com<\/a><br \/>\n\uc804\ud654: +91 8287613705<br \/>\n<a href=\"http:\/\/www.lakshmisri.com\">www.lakshmisri.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: #0b4a6f;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #377066;\">\ub9e8 \uc704\ub85c<\/span><\/span><\/button><\/a><\/p>\n<hr \/>\n<h2><span style=\"color: #0b4a6f;\"><strong>\ud544\ub9ac\ud540 \uc870\uc138\uc815\ucc45\uc758 \uc8fc\uc694 \ubcc0\ud654<\/strong><\/span><\/h2>\n<p>\ud544\ub9ac\ud540 \uc7ac\ubb34\ubd80\ub294 2018\ub144 \u300c\uc870\uc138 \uac00\uc18d\u00b7\ud3ec\uc6a9\ubc95\u300d \uc81c\uc815\uc744 \uc2dc\uc791\uc73c\ub85c, 2025\ub144 \ud504\ub85c\uadf8\ub7a8\uc758 \ub124 \ubc88\uc9f8\uc774\uc790 \ub9c8\uc9c0\ub9c9 \ud328\ud0a4\uc9c0\uc778 \u300c\uc790\ubcf8\uc2dc\uc7a5 \ud6a8\uc728\uc131 \uc99d\uc9c4\ubc95(CMEPA)\u300d \ud1b5\uacfc\uc5d0 \uc774\ub974\uae30\uae4c\uc9c0 \uc5ec\ub7ec \ub2e8\uacc4\uc5d0 \uac78\uce5c \uc885\ud569 \uc870\uc138 \uac1c\ud601 \ud504\ub85c\uadf8\ub7a8\uc744 \ucd94\uc9c4\ud574\uc654\ub2e4. \uc774\ub7ec\ud55c \uc870\uce58\ub4e4\uc740 \ud544\ub9ac\ud540\uc774 \ubcf4\ub2e4 \ub2e8\uc21c\ud558\uace0 \uacf5\uc815\ud558\uba70 \ud6a8\uc728\uc801\uc778 \uc870\uc138 \uccb4\uacc4\ub97c \uad6c\ucd95\ud558\uace0, \uc5ed\ub0b4 \ubc0f \uae00\ub85c\ubc8c \uacbd\uc81c \ubcc0\ud654\uc5d0 \ub2a5\ub3d9\uc801\uc73c\ub85c \ub300\uc751\ud558\ub294 \uae30\uc5c5 \ud658\uacbd\uc744 \uc870\uc131\ud558\uae30 \uc704\ud55c \uc9c0\uc18d\uc801 \ub178\ub825\uc744 \ubcf4\uc5ec\uc900\ub2e4.<\/p>\n<h3><span style=\"color: #0b4a6f;\"><strong>CREATE \ubc95<\/strong><\/span><\/h3>\n<figure id=\"attachment_634857\" aria-describedby=\"caption-attachment-634857\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634857 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Deborah-S-Acosta-Cajustin.jpg\" alt=\"Deborah S Acosta-Cajustin\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634857\" class=\"wp-caption-text\"><strong>Deborah S ACOSTA-CAJUSTIN<\/strong><br \/>\uc2dc\ub2c8\uc5b4 \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac <br \/>PunoLaw <br \/>\ub9c8\ub2d0\ub77c<br \/>\uc804\ud654: +63 2 8631 1261<br \/>\uc774\uba54\uc77c: dsacosta@punolaw.com<\/figcaption><\/figure>\n<p>\uacf5\uc2dd \uba85\uce6d\uc774 \u300c\uae30\uc5c5 \ud68c\ubcf5 \ubc0f \uc870\uc138 \uc778\uc13c\ud2f0\ube0c \ud655\ub300(CREATE)\ubc95\u300d\uc778 \uacf5\ud654\uad6d\ubc95 \uc81c11534\ud638\ub294 2021\ub144 4\uc6d4 11\uc77c \ubc1c\ud6a8\ub418\uc5c8\ub2e4. \uc774 \ubc95\uc740 \uae30\uc5c5 \uc18c\ub4dd\uc138 \uccb4\uacc4\uc758 \ud615\ud3c9\uc131\uacfc \ud6a8\uc728\uc131\uc744 \uac1c\uc120\ud558\uace0, \ubcf4\ub2e4 \uacbd\uc7c1\ub825 \uc788\uace0 \uae00\ub85c\ubc8c \uae30\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \uc870\uc138 \uc778\uc13c\ud2f0\ube0c \uccb4\uacc4\ub97c \ub9c8\ub828\ud558\uba70, \uae30\uc5c5\uc758 \ud68c\ubcf5\uc744 \uc9c0\uc6d0\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud55c\ub2e4.<\/p>\n<p>CREATE \ubc95\uc740 \uad6d\uac00 \ub0b4\uad6d\uc138\ubc95(Tax Code)\uc758 \uc5ec\ub7ec \uc870\ud56d\uc744 \uac1c\uc815\ud588\uc73c\uba70, \uadf8 \ud575\uc2ec\uc740 \ub0b4\uad6d\u00b7\uc678\uad6d \ubc95\uc778\uc758 \uc77c\ubc18 \ubc95\uc778\uc138\uc728\uc744 25%\ub85c \uc778\ud558\ud55c \uac83\uc774\ub2e4. \ub610\ud55c \uc21c\uacfc\uc138\uc18c\ub4dd\uc774 500\ub9cc \ud544\ub9ac\ud540 \ud398\uc18c(USD 84,900)\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\uace0, \ucd1d\uc790\uc0b0(\uc0ac\ubb34\uc2e4\u00b7\uacf5\uc7a5\u00b7\uc124\ube44\uac00 \uc704\uce58\ud55c \ud1a0\uc9c0\ub97c \uc81c\uc678)\uc774 1\uc5b5 \ud544\ub9ac\ud540 \ud398\uc18c \uc774\ud558\uc778 \ub0b4\uad6d\ubc95\uc778\uc5d0 \ub300\ud574\uc11c\ub294 20%\uc758 \ub0ae\uc740 \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\uc544\uc6b8\ub7ec \uc774 \ubc95\uc740 \ubcf4\ub2e4 \ud6a8\uacfc\uc801\uc774\uace0 \uae00\ub85c\ubc8c \uacbd\uc7c1\ub825\uc744 \uac16\ucd98 \uc870\uc138 \uc778\uc13c\ud2f0\ube0c \uccb4\uacc4\ub97c \uad6c\ucd95\ud558\uae30 \uc704\ud574 \ud544\ub9ac\ud540\uc758 \uae30\uc874 \uc778\uc13c\ud2f0\ube0c \uad6c\uc870\ub97c \uc804\uba74\uc801\uc73c\ub85c \uac1c\ud3b8\ud558\uc600\ub2e4. \uc0c8\ub85c\uc6b4 \uccb4\uacc4\ub294 \uc131\uacfc \uae30\ubc18, \ub300\uc0c1 \ud2b9\uc815, \ud55c\uc2dc\uc801, \ud22c\uba85\uc131 \uae30\ubc18\uc758 \uc6d0\uce59 \uc704\uc5d0 \uc124\uacc4\ub418\uc5c8\ub2e4.<\/p>\n<p>\ub4f1\ub85d \uae30\uc5c5\uccb4(RBEs)\ub294 \ubc95\uc778\uc138 \uba74\uc81c(ITH) \ub610\ub294 \uac15\ud654\ub41c \uacf5\uc81c \ubc29\uc2dd(EDR) \uc911 \ud558\ub098\ub97c \uc120\ud0dd\ud558\uc5ec \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\ub2e4. \uc778\uc13c\ud2f0\ube0c \uae30\uac04 \uc885\ub8cc \ud6c4 RBEs\ub294 \ud22c\uc790\uc9c4\ud765\uae30\uad00(IPAs)\uc5d0 \ub530\ub978 \ub4f1\ub85d \uc870\uac74\uc5d0 \ub530\ub77c 5% \ud2b9\ubcc4 \ubc95\uc778\uc138 \ub610\ub294 \uc77c\ubc18 \ubc95\uc778\uc138\uc728 \uc911 \ud558\ub098\uac00 \uc801\uc6a9\ub420 \uc218 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #0b4a6f;\"><strong>CREATE MORE<\/strong><\/span><\/h3>\n<figure id=\"attachment_634856\" aria-describedby=\"caption-attachment-634856\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634856 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/Keanu-P-Castaneda.jpg\" alt=\"Keanu P Casta\u00f1eda\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634856\" class=\"wp-caption-text\"><strong>Keanu P CASTA\u00d1EDA<\/strong><br \/>\uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>PunoLaw<br \/>\ub9c8\ub2d0\ub77c<br \/>\uc804\ud654: +63 2 8631 1261<br \/>\uc774\uba54\uc77c: kpcastaneda@punolaw.com<\/figcaption><\/figure>\n<p>\uacf5\ud654\uad6d\ubc95 \uc81c12066\ud638, \uc989 \u300c\uacbd\uc81c \uc7ac\ud65c\uc131\ud654\ub97c \uc704\ud55c \uae30\ud68c\uc758 \uadf9\ub300\ud654\ubc95(CREATE MORE)\u300d\uc740 2024\ub144 11\uc6d4 28\uc77c \ubc1c\ud6a8\ub418\uc5c8\uc73c\uba70, CREATE \ubc95\uc5d0\uc11c \ub3c4\uc785\ub41c \uc778\uc13c\ud2f0\ube0c \uccb4\uacc4\ub97c \ubcf4\uc644\ud558\uace0 \ud655\ub300\ud558\uc600\ub2e4. \uc8fc\uc694 \uac1c\ud601 \uc911 \ud558\ub098\ub294, EDR\uc744 \uc801\uc6a9\ubc1b\ub294 \ub4f1\ub85d \uae30\uc5c5\uccb4(RBEs)\uc5d0 \ub300\ud574 \ub0b4\uad6d\ubc95\uc778\uc774\ub4e0 \uac70\uc8fc \uc678\uad6d\ubc95\uc778\uc774\ub4e0 \ubc95\uc778\uc138\uc728\uc744 25%\uc5d0\uc11c 20%\ub85c \uc778\ud558\ud55c \uac83\uc774\ub2e4.<\/p>\n<p>\uc18c\ub4dd\uc138\uc728 \uc778\ud558 \uc678\uc5d0\ub3c4, CREATE MORE\ub294 \uc6b4\uc601 \ud6a8\uc728\uc131\uc744 \ub192\uc774\uae30 \uc704\ud574 \ud5c8\uc6a9 \uacf5\uc81c\ub97c \ud655\ub300\ud558\uc600\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \uc804\ub825 \ube44\uc6a9\uc5d0 \ub300\ud55c \ud5c8\uc6a9 \uacf5\uc81c\ub294 \uae30\uc874 50%\uc5d0\uc11c 100%\ub85c \uc0c1\ud5a5\ub418\uc5b4 \uc5d0\ub108\uc9c0 \uc9d1\uc57d\uc801 \uc0b0\uc5c5\uc5d0 \uc9c1\uc811\uc801\uc778 \ud61c\ud0dd\uc744 \uc81c\uacf5\ud55c\ub2e4. \ub610\ud55c \uc21c\uc601\uc5c5\uc190\uc2e4 \uc774\uc6d4(NOLCO)\uc5d0 \ub300\ud55c \uaddc\uc815\uc774 \ub354 \uc720\uc5f0\ud558\uac8c \uac1c\uc815\ub418\uc5b4, \uae30\uc874\uc758 \u2018\uc0c1\uc5c5 \uc6b4\uc601 \uac1c\uc2dc \ud6c4 \ucc98\uc74c 3\ub144 \uc774\ub0b4\u2019\uc5d0\uc11c\ub9cc \uac00\ub2a5\ud588\ub358 \uc190\uc2e4 \uc774\uc6d4\uc774, \uae30\uc5c5\uc774 ITH \ub9c8\uc9c0\ub9c9 \ud574\ub97c \ud3ec\ud568\ud558\uc5ec \uc774\ud6c4 5\ub144 \ub3d9\uc548 \uac00\ub2a5\ud558\ub3c4\ub85d \ubcc0\uacbd\ub418\uc5c8\ub2e4. \uc774\ub294 ITH \uae30\uac04 \ub3d9\uc548 \uacfc\uc138 \uc18c\ub4dd\uc774 \uc5c6\uc5b4 NOLCO\ub97c \uc0c1\uacc4\ud560 \uc218 \uc5c6\ub358 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uc911\uc694\ud55c \uac1c\uc120\uc774\ub2e4.<\/p>\n<p>\ub354 \ub098\uc544\uac00 CREATE MORE\ub294 5% \ud2b9\ubcc4 \ubc95\uc778\uc138\uac00 \ubaa8\ub4e0 \uad6d\uc138 \ubc0f \uc9c0\ubc29\uc138(\uc9c0\ubc29 \uc218\uc218\ub8cc\uc640 \uac01\uc885 \ubd80\ub2f4\uae08 \ud3ec\ud568)\ub97c \ub300\uccb4\ud55c\ub2e4\ub294 \uc810\uc744 \uba85\ud655\ud788 \ud558\uc600\ub2e4. \ub3d9\uc2dc\uc5d0 \uc138\ubc95\uc5d0\ub294 \uc0c8\ub85c\uc6b4 \uc870\ud56d\uc774 \ucd94\uac00\ub418\uc5b4, \uc9c0\ubc29\uc790\uce58\ub2e8\uccb4(LGUs)\uac00 RBE\uc5d0 \ub300\ud574 \ucd1d\uc18c\ub4dd\uc758 2%\ub97c \ucd08\uacfc\ud558\uc9c0 \uc54a\ub294 \uc9c0\ubc29\uc138\ub97c \ubd80\uacfc\ud560 \uc218 \uc788\ub3c4\ub85d \ud5c8\uc6a9\ud558\uc600\ub2e4. \uc774 \uc9c0\ubc29\uc138\ub294 ITH \ub610\ub294 EDR \uae30\uac04 \ub3d9\uc548 \ubaa8\ub4e0 \uc9c0\ubc29\uc138\u00b7\uc218\uc218\ub8cc\u00b7\ubd80\ub2f4\uae08\uc744 \ub300\uccb4\ud558\ub294 \uac83\uc73c\ub85c, \uad6d\uac00 \ucc28\uc6d0\uc758 \ud22c\uc790\uc9c4\ud765 \uc815\ucc45\uacfc \uc9c0\ubc29\uc815\ubd80\uc758 \uc7ac\uc815 \uc218\uc785 \uac04 \uade0\ud615\uc744 \ub3c4\ubaa8\ud558\ub294 \uc870\uce58\uc774\ub2e4.<\/p>\n<p>CREATE MORE\ub294 \ub610\ud55c \ub4f1\ub85d \uc218\ucd9c\uae30\uc5c5 \ubc0f \ub4f1\ub85d \uace0\ubd80\uac00\uac00\uce58 \ub0b4\uc218\uae30\uc5c5\uc758 \uc218\uc785\ubb3c\ud488\uc5d0 \ub300\ud55c VAT \uba74\uc81c, \uadf8\ub9ac\uace0 \uad6d\ub0b4 \uad6c\ub9e4\uc5d0 \ub300\ud55c VAT \uc601\uc138\uc728 \uc801\uc6a9\uc5d0 \uad00\ud55c \uaddc\uc815\ub3c4 \uc815\ube44\ud558\uc600\ub2e4.<\/p>\n<p>\ubc95\uc740 \uc774\uc81c \ub4f1\ub85d \uc218\ucd9c\uae30\uc5c5 \ubc0f \ub4f1\ub85d \uace0\ubd80\uac00\uac00\uce58 \ub0b4\uc218\uae30\uc5c5\uc758 \ub4f1\ub85d \ud65c\ub3d9\uacfc \uc9c1\uc811\uc801\uc73c\ub85c \uad00\ub828\ub41c \uac70\ub798\ub97c \uba85\ud655\ud788 \ud3ec\ud568\ud558\uace0 \uc788\ub2e4. \uc5ec\uae30\uc5d0\ub294 \uccad\uc18c\u00b7\uacbd\ube44\u00b7\uae08\uc735\u00b7\ucee8\uc124\ud305\u00b7\ub9c8\ucf00\ud305\u00b7\ud589\uc815 \uc11c\ube44\uc2a4\ubfd0 \uc544\ub2c8\ub77c \uc778\uc0ac, \ubc95\ubb34, \ud68c\uacc4 \uc9c0\uc6d0 \ub4f1\uc774 \ud3ec\ud568\ub41c\ub2e4. \uc774\ub7ec\ud55c \uba85\ud655\ud654\ub294 \uadf8\ub3d9\uc548 VAT \uad00\ub828 \uc778\uc13c\ud2f0\ube0c \uc801\uc6a9 \uacfc\uc815\uc5d0\uc11c \ube48\ubc88\ud558\uac8c \ubc1c\uc0dd\ud588\ub358 \ubaa8\ud638\uc131\uc744 \uc81c\uac70\ud558\uc5ec, \ubd84\uc7c1\uacfc \uc778\uc13c\ud2f0\ube0c \uc801\uc6a9 \uc9c0\uc5f0\uc744 \ud574\uc18c\ud558\ub294 \ub370 \uc911\uc694\ud55c \uc5ed\ud560\uc744 \ud588\ub2e4.<\/p>\n<p>\ub9c8\uc9c0\ub9c9\uc73c\ub85c, \uc804 \uc138\uacc4\uc801\uc73c\ub85c \ud655\ub300\ub418\uace0 \uc788\ub294 \uc720\uc5f0\uadfc\ubb34 \uc804\ud658\uc744 \ubc18\uc601\ud558\uc5ec, CREATE MORE\ub294 RBE\uac00 \ud558\uc774\ube0c\ub9ac\ub4dc \uadfc\ubb34\ub098 \uc6d0\uaca9 \uadfc\ubb34\uc640 \uac19\uc740 \uc720\uc5f0\uadfc\ubb34\uc81c\ub97c \ub3c4\uc785\ud558\ub354\ub77c\ub3c4, \uad00\ub828 \uc900\uc218 \ubc0f \ubcf4\uace0 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \ud55c \uc138\uc81c \uc778\uc13c\ud2f0\ube0c\uac00 \ubc15\ud0c8\ub418\uc9c0 \uc54a\uc74c\uc744 \uba85\ud655\ud788 \ud558\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \uc815\ucc45\uc740 \uae00\ub85c\ubc8c \ube44\uc988\ub2c8\uc2a4 \ud2b8\ub80c\ub4dc\uc640 \ubd80\ud569\ud558\uba70, \ub178\ub3d9\ub825\uc758 \uc801\uc751\uc131\uacfc \uc720\uc5f0\uc131\uc744 \ub192\uc774\ub294 \ubc29\ud5a5\uc744 \uc9c0\ud5a5\ud55c\ub2e4.<\/p>\n<h3><span style=\"color: #0b4a6f;\"><strong>RPVARA<\/strong><\/span><\/h3>\n<figure id=\"attachment_634868\" aria-describedby=\"caption-attachment-634868\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-634868 size-full\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/John-Edcel-Q-Andes.jpg\" alt=\"John Edcel Q Andes\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-634868\" class=\"wp-caption-text\"><strong>John Edcel Q ANDES<\/strong><br \/>\uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>PunoLaw<br \/>\ub9c8\ub2d0\ub77c<br \/>\uc804\ud654: +63 2 8631 1261<br \/>\uc774\uba54\uc77c: jqandes@punolaw.com<\/figcaption><\/figure>\n<p>\uacf5\ud654\uad6d\ubc95 \uc81c12001\ud638, \uc989 \u300c\ubd80\ub3d9\uc0b0 \ud3c9\uac00 \ubc0f \uac10\uc815 \uac1c\ud601\ubc95(RPVARA)\u300d\uc740 2024\ub144 7\uc6d4 5\uc77c \ubc1c\ud6a8\ub418\uc5c8\ub2e4. \uc774 \ubc95\uc740 \ud544\ub9ac\ud540 \uc870\uc138 \uccb4\uacc4\uc5d0\uc11c \uac00\uc7a5 \ube48\ubc88\ud558\uac8c \ud63c\ub780\uc744 \uc77c\uc73c\ucf1c\uc628 \uc694\uc18c \uc911 \ud558\ub098\uc778 \ubd80\ub3d9\uc0b0\uc758 \uc801\uc815 \ud3c9\uac00 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud55c\ub2e4.<\/p>\n<p>RPVARA \uc81c\uc815 \uc774\uc804\uc5d0\ub294 \ubd80\ub3d9\uc0b0 \ud3c9\uac00\uc5d0 \uc911\ubcf5 \uaddc\uc815\uc774 \uc874\uc7ac\ud588\ub2e4. \uad6d\uc138\uccad\uc7a5\uc744 \ud1b5\ud574 \uc911\uc559\uc815\ubd80\uac00 \ud3c9\uac00 \uad8c\ud55c\uc744 \uac00\uc9c0\ub294 \ub3d9\uc2dc\uc5d0, LGUs\ub3c4 \uc9c0\ubc29 \uac10\uc815\uad00\uc744 \ud1b5\ud574 \ub3c5\uc790\uc801\uc73c\ub85c \ubd80\ub3d9\uc0b0 \uac00\uce58\ub97c \uc0b0\uc815\ud560 \uc218 \uc788\uc5c8\ub2e4. \uc5ec\uae30\uc5d0 \ub354\ud574 \uac01 \uc9c0\ubc29\uc790\uce58\ub2e8\uccb4\ub294 \uc790\uccb4 \uae30\uc900\uacfc \ud3c9\uac00 \ubc29\uc2dd\uc744 \uc790\uc720\ub86d\uac8c \ucc44\ud0dd\ud560 \uc218 \uc788\uc5c8\ub294\ub370, \uc774\ub294 \ud574\ub2f9 \uc9c0\ubc29\uc758 \uad00\ud560 \uc9c0\uc5ed\uc5d0\ub9cc \uc801\uc6a9\ub418\ubbc0\ub85c \uc870\uc138 \uc2e4\ubb34\ub97c \ub354\uc6b1 \ubcf5\uc7a1\ud558\uac8c \ub9cc\ub4e4\uc5c8\ub2e4.<\/p>\n<p>RPVARA\uc758 \uc8fc\uc694 \ubaa9\uc801 \uc911 \ud558\ub098\ub294 \uc2dc\uc7a5\uac00\uce58\ub97c \ubaa8\ub4e0 \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud55c \ub2e8\uc77c \ud3c9\uac00 \uae30\uc900\uc73c\ub85c \ud655\ub9bd\ud558\ub294 \uac83\uc774\ub2e4. \uc774\ub97c \ud1b5\ud574 \ubcc4\ub3c4\uc758 \uc774\uc911 \ud3c9\uac00\uac00 \ubd88\ud544\uc694\ud574\uc9c0\uace0, \ubd80\ub3d9\uc0b0\uc138\ubfd0 \uc544\ub2c8\ub77c \ubd80\ub3d9\uc0b0 \ud3c9\uac00\ub97c \uae30\uc900\uc73c\ub85c \ubd80\uacfc\ub418\ub294 \ub2e4\ub978 \uc138\ubaa9\ub4e4\uc758 \uac10\uc815 \uc808\ucc28\uae4c\uc9c0\ub3c4 \ub300\ud3ed \uac04\uc18c\ud654\ud560 \uc218 \uc788\uac8c \ub41c\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ud45c\uc900\ud654\ub97c \uad6c\ud604\ud558\uae30 \uc704\ud574, \uc9c0\ubc29\uc7ac\uc815\uad6d\uc740 \uad6d\uc81c \uae30\uc900\uc5d0 \ubd80\ud569\ud558\ub294 \ud544\ub9ac\ud540 \ud3c9\uac00 \uae30\uc900(PVS)\uc744 \uac1c\ubc1c\u00b7\uad00\ub9ac\ud558\ub3c4\ub85d \uc758\ubb34\ub97c \ubd80\uc5ec\ubc1b\uc558\ub2e4. \uc774 \uae30\uc900\uc740 \uc9c0\ubc29 \uac10\uc815\uad00\uc774 \uc2dc\uc7a5\uac00\uce58 \uae30\uc900\ud45c(SMV)\ub97c \uc791\uc131\ud558\ub294 \ub370 \uc9c0\uce68\uc73c\ub85c \ud65c\uc6a9\ub418\uba70, \ud574\ub2f9 SMV\ub294 \uc9c0\ubc29\uc138\uc640 \uad6d\uc138 \ubaa8\ub450\uc5d0 \uc801\uc6a9\ub418\ub294 \ub2e8\uc77c \ud3c9\uac00 \uae30\uc900 \uc5ed\ud560\uc744 \ud558\uac8c \ub41c\ub2e4.<\/p>\n<p>\uadf8\ub7ec\ub098 \uc774\ub7ec\ud55c \uac1c\ud601\uc774 \uc131\uacf5\uc801\uc73c\ub85c \uc2dc\ud589\ub420\uc9c0\ub294 \uc544\uc9c1 \uc9c0\ucf1c\ubd10\uc57c \ud55c\ub2e4. RPVARA \ubc1c\ud6a8\uc77c\ub85c\ubd80\ud130 2\ub144\uac04\uc758 \uc804\ud658 \uae30\uac04 \ub3d9\uc548, \uc989 2026\ub144 7\uc6d4 4\uc77c\uae4c\uc9c0, \uac01 \uc9c0\ubc29\uc790\uce58\ub2e8\uccb4\uc758 SMV\uac00 \uc544\uc9c1 \uc791\uc131\u00b7\ud655\uc815\ub418\ub294 \uacfc\uc815\uc5d0 \uc788\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n<p>RPVARA\uc758 \ub610 \ub2e4\ub978 \uc8fc\uc694 \ubaa9\uc801\uc740 \ubd80\ub3d9\uc0b0 \uac70\ub798 \ubc0f \uc2e0\uace0\ub97c \ud3ec\uad04\ud558\ub294 \ucd5c\uc2e0 \uc804\uc790 \ub370\uc774\ud130\ubca0\uc774\uc2a4 \uad6c\ucd95\uc774\ub2e4. \uc774 \ub370\uc774\ud130\ubca0\uc774\uc2a4\ub294 LGUs, \uc911\uc559\uc815\ubd80 \uae30\uad00, \uadf8\ub9ac\uace0 \ud544\uc694\ud55c \uacbd\uc6b0 \ubbfc\uac04 \ubd80\ubb38\uc5d0\ub3c4 \uc81c\uacf5\ub418\uba70, \uc774\ub294 \uc9c0\ubc29\uc7ac\uc815\uad6d\uc774 \ub9c8\ub828\ud558\ub294 \uc9c0\uce68\uc5d0 \ub530\ub77c \uc6b4\uc601\ub41c\ub2e4.<\/p>\n<p>\uc774 \ub370\uc774\ud130\ubca0\uc774\uc2a4\ub294 \ud22c\uba85\uc131\uc744 \ub192\uc774\ub294 \uac83\ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc9c0\ubc29 \uac10\uc815\uad00\uc774 SMV\ub97c \uc5c5\ub370\uc774\ud2b8\u00b7\uc218\uc815\ud558\ub294 \ub370 \ud544\uc694\ud55c \uc815\ubcf4\ub97c \uc989\uac01\uc801\uc73c\ub85c \ud655\ubcf4\ud560 \uc218 \uc788\uac8c \ud558\uc5ec \uc870\uc138 \ud589\uc815\uc758 \ud6a8\uc728\uc131\uc744 \ud5a5\uc0c1\uc2dc\ud0ac \uac83\uc73c\ub85c \uae30\ub300\ub41c\ub2e4. \uc774\uc640 \uad00\ub828\ud558\uc5ec RPVARA\ub294 \uc9c0\ubc29\uc790\uce58\ub2e8\uccb4\uac00 \uc138\uae08 \uc9c0\ub3c4 \uae30\uc220, \uc18c\ud504\ud2b8\uc6e8\uc5b4 \uae30\ubc18 \ud3c9\uac00 \uc2dc\uc2a4\ud15c, \uc804\uc0b0\ud654\ub41c \uae30\ub85d \uad00\ub9ac\ub97c \ud65c\uc6a9\ud574 \ubd80\ub3d9\uc0b0\uc138 \ud589\uc815\uc744 \uc790\ub3d9\ud654\ud558\ub3c4\ub85d \uc694\uad6c\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\ub9c8\uc9c0\ub9c9\uc73c\ub85c, RPVARA\ub294 \uccb4\ub0a9 \ub0a9\uc138\uc790\uc758 \uc870\uc138 \uc900\uc218\ub97c \uc7a5\ub824\ud558\uae30 \uc704\ud574, \ubc95 \uc2dc\ud589 \uc774\uc804\uc758 \ubbf8\ub0a9 \ubd80\ub3d9\uc0b0\uc138\uc5d0 \ubd80\uacfc\ub41c \uac00\uc0b0\uc138, \ucd94\uac00 \ubd80\ub2f4\uae08, \uc774\uc790\uc5d0 \ub300\ud55c \ubd80\ub3d9\uc0b0\uc138 \uac10\uba74\uc744 \ud5c8\uc6a9\ud55c\ub2e4. \uc774 \uac10\uba74\uc740 \ubc95 \uc2dc\ud589\uc77c\ubd80\ud130 2\ub144 \ub3d9\uc548, \uc989 2026\ub144 7\uc6d4 4\uc77c\uae4c\uc9c0 \uc2e0\uccad\ud560 \uc218 \uc788\ub2e4.<\/p>\n<h3><span style=\"color: #0b4a6f;\"><strong>CMEPA<\/strong><\/span><\/h3>\n<p>Republic Act No.12214, \uc989 \uc790\ubcf8\uc2dc\uc7a5 \ud6a8\uc728\uc131 \ucd09\uc9c4\ubc95(CMEPA)\uc740 \uc138\ubb34 \ud589\uc815\uc758 \uac04\uc18c\ud654, \uc138\uc728\uc758 \ud45c\uc900\ud654, \ud22c\uc790\uc790 \uc9c4\uc785 \uc7a5\ubcbd \uc644\ud654\ub97c \ud1b5\ud574 \ud544\ub9ac\ud540 \uc790\ubcf8\uc2dc\uc7a5\uc744 \uac15\ud654\ud55c\ub2e4\ub294 \ubaa9\ud45c\ub85c 2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uc5c8\ub2e4.<\/p>\n<p>CMEPA\ub294 \uc8fc\uc694 \ud22c\uc790 \uad00\ub828 \uc138\ubaa9 \uc804\ubc18\uc5d0 \uac78\uccd0 \uc77c\uad04\uc801\uc778 \uc138\uc728 \uc778\ud558\ub97c \ub3c4\uc785\ud558\uc600\ub2e4. \uc608\ub97c \ub4e4\uc5b4, \ud544\ub9ac\ud540 \uc99d\uad8c\uac70\ub798\uc18c\uc5d0 \uc0c1\uc7a5\u00b7\uac70\ub798\ub418\ub294 \uc8fc\uc2dd\uc758 \uc591\ub3c4\uc5d0 \ubd80\uacfc\ub418\ub294 \uc8fc\uc2dd\uac70\ub798\uc138\ub294 \uc885\uc804 \ucd1d\ub9e4\ub3c4\uac00\uaca9\uc758 0.6%\uc5d0\uc11c 0.1%\ub85c \uc778\ud558\ub418\uc5c8\ub2e4. \uc774\ub7ec\ud55c \ud45c\uc900\ud654 \uc815\ucc45\uc5d0 \ub530\ub77c, \ud574\uc678 \uc99d\uad8c\uac70\ub798\uc18c\uc5d0\uc11c \uc0c1\uc7a5\u00b7\uac70\ub798\ub418\ub294 \uad6d\ub0b4 \uc8fc\uc2dd\uc5d0\ub3c4 \ub3d9\uc77c\ud55c 0.1% \uc138\uc728\uc774 \uc801\uc6a9\ub41c\ub2e4.<\/p>\n<p>\ube44\uc0c1\uc7a5 \uad6d\ub0b4 \uc8fc\uc2dd\uc758 \uacbd\uc6b0 \uc21c\uc790\ubcf8\uc774\ub4dd\uc5d0 \ub300\ud55c 15% \ucd5c\uc885 \uc591\ub3c4\uc18c\ub4dd\uc138\ub294 \uc720\uc9c0\ub418\uc9c0\ub9cc, \uc774 15% \uc138\uc728 \uc801\uc6a9 \ubc94\uc704\uac00 \uad6d\ub0b4 \ubc95\uc778\uacfc \uac70\uc8fc\uc790\uac00 \uc591\ub3c4\ud558\ub294 \ube44\uc0c1\uc7a5 \ud574\uc678 \uc8fc\uc2dd\uc73c\ub85c \ud655\ub300\ub418\uc5c8\ub2e4. \uc774\ub294 \ud574\uc678 \ud22c\uc790\uc5d0 \ub300\ud55c \uacbd\uc7c1 \ud658\uacbd\uc744 \uacf5\uc815\ud558\uac8c \ub9de\ucd94\uae30 \uc704\ud55c \uc870\uce58\ub2e4. \uc774\uc804\uae4c\uc9c0 \ube44\uc0c1\uc7a5 \ud574\uc678 \uc8fc\uc2dd\uc758 \uc591\ub3c4\ucc28\uc775\uc740 \uac1c\uc778 \uac70\uc8fc\uc790\uc758 \uacbd\uc6b0 \ucd5c\ub300 35%\uae4c\uc9c0\uc758 \ub204\uc9c4\uc138\uc728, \ubc95\uc778\uc758 \uacbd\uc6b0 20~25%\uc758 \ubc95\uc778\uc138\uc728\uc774 \uc801\uc6a9\ub418\uc5b4 \uc654\ub2e4.<\/p>\n<p>\uc8fc\uc2dd \ucd5c\ucd08 \ubc1c\ud589 \uc2dc \ubd80\uacfc\ub418\ub294 \uc778\uc9c0\uc138\ub294 \uae30\uc874 \uc561\uba74\uac00\uc758 1%\uc5d0\uc11c \ucc44\uad8c \ubc0f \ubd80\ucc44\uc0c1\ud488\uacfc \ub3d9\uc77c\ud558\uac8c \uac70\ub798\uac00\uc561\uc758 0.75%\ub85c \uc870\uc815\ub418\uc5c8\ub2e4.<\/p>\n<p>CMEPA\ub294 \ub300\ubd80\ubd84\uc758 \uc218\ub3d9\uc801 \ud22c\uc790\uc18c\ub4dd\uc5d0 \ub300\ud55c \uc138\uc728\uc744 20%\ub85c \uc77c\uc6d0\ud654\ud558\uc5ec \ub0a9\uc138 \uc808\ucc28\ub97c \ub2e8\uc21c\ud654\ud558\uace0 \ud22c\uba85\uc131\uc744 \ub192\uc600\ub2e4. \uc774\ub7ec\ud55c \uac1c\ud601\uc744 \ud1b5\ud574 \ud544\ub9ac\ud540 \ud22c\uc790\uc2dc\uc7a5\uc740 \uad6d\ub0b4\uc678 \ud22c\uc790\uc790\uc5d0\uac8c \ub354\uc6b1 \uacbd\uc7c1\ub825 \uc788\uace0 \ub9e4\ub825\uc801\uc778 \uc2dc\uc7a5\uc73c\ub85c \uc7ac\ud3b8\ub420 \uac83\uc73c\ub85c \uae30\ub300\ub41c\ub2e4.<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"wp-image-634846 size-medium aligncenter\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2025\/11\/PUNOLAW-300x88.jpg\" alt=\"\" width=\"300\" height=\"88\" \/>PUNOLAW<\/strong><br \/>\n33rd Floor, The Podium West Tower, 12 ADB<br \/>\nAvenue, Ortigas Center<br \/>\nMandaluyong City, Philippines 1550<br \/>\n\uc804\ud654: +63 2 8631 1261<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:info@punolaw.com\">info@punolaw.com<\/a><br \/>\n<a href=\"http:\/\/www.punolaw.com\">www.punolaw.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: #0b4a6f;\"><span style=\"color: #ffffff; font-weight: bold; text-transform: uppercase; text-shadow: 1px 1px 2px #16151d;\"><span class=\"color: #fffff; text-shadow: 1px 1px 2px #377066;\">\ub9e8 \uc704\ub85c<\/span><\/span><\/button><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uc778\ub3c4\uc758 GST 2.0\ubd80\ud130 \ud544\ub9ac\ud540\uc758 \uc138\uc81c \uac1c\ud3b8\uae4c\uc9c0, \uc815\ucc45 \ubcc0\ud654\uac00 \uc544\uc2dc\uc544 \uc804\uc5ed\uc5d0\uc11c \ub354 \ub2e8\uc21c\ud558\uace0 \uacf5\uc815\ud55c \uc870\uc138 \uccb4\uacc4\ub97c \ub9cc\ub4e4\uace0 \uc788\uc2b5\ub2c8\ub2e4 \uc778\ub3c4 \ud544\ub9ac\ud540 2025: \uc0c8 \uad6d\uba74\uc744 \ub9de\uc740 \uc778\ub3c4 \uac04\uc811\uc138 \ubc95\uc81c 2025\ub144\uc740 \uc778\ub3c4\uc758 \uac04\uc811\uc138 \ubc95\uc81c \uc9c4\ud654\uc5d0\uc11c \uac8c\uc784 \uccb4\uc778\uc800\ub85c \ub5a0\uc62c\ub790\ub2e4. 2017\ub144 \uc0c1\ud488 \ubc0f \uc11c\ube44\uc2a4\uc138(GST) \ub3c4\uc785 \uc774\ud6c4\uc5d0\ub3c4 \uc138\uc81c \ud658\uacbd\uc740 \uc5ec\ub7ec \ubcc0\ud654\ub97c \uacaa\uc5b4\uc654\uc9c0\ub9cc, \uc62c\ud574\ub294 \uacb0\uc815\uc801 \uc804\ud658\uc810\uc73c\ub85c \ud3c9\uac00\ub41c\ub2e4. \ud55c\ud3b8\uc73c\ub85c \uc815\ubd80\ub294 \ucc28\uc138\ub300 \uac1c\ud601, \uc989 \ud754\ud788<\/p>\n","protected":false},"author":13501,"featured_media":634881,"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":[178936,178945,178934,178928,178944,178929,178930,178927,164964,178935,142884,142885,178940,178937,178939,178942,178931,10845,178932,178941,178938,178943,104776,178933,124134],"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=\"\uc778\ub3c4\uc758 GST 2.0\ubd80\ud130 \ud544\ub9ac\ud540\uc758 \uc138\uc81c \uac1c\ud3b8\uae4c\uc9c0, \uc815\ucc45 \ubcc0\ud654\uac00 \uc544\uc2dc\uc544 \uc804\uc5ed\uc5d0\uc11c \ub354 \ub2e8\uc21c\ud558\uace0 \uacf5\uc815\ud55c \uc870\uc138 \uccb4\uacc4\ub97c \ub9cc\ub4e4\uace0 \uc788\uc2b5\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\/rewriting-tax-playbook\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\uc870\uc138 \uc804\ub7b5 \ub2e4\uc2dc \uc4f0\uae30\" \/>\n<meta property=\"og:description\" content=\"\uc778\ub3c4\uc758 GST 2.0\ubd80\ud130 \ud544\ub9ac\ud540\uc758 \uc138\uc81c \uac1c\ud3b8\uae4c\uc9c0, \uc815\ucc45 \ubcc0\ud654\uac00 \uc544\uc2dc\uc544 \uc804\uc5ed\uc5d0\uc11c \ub354 \ub2e8\uc21c\ud558\uace0 \uacf5\uc815\ud55c \uc870\uc138 \uccb4\uacc4\ub97c \ub9cc\ub4e4\uace0 \uc788\uc2b5\ub2c8\ub2e4\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.asia\/ko\/rewriting-tax-playbook\/\" \/>\n<meta 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