{"id":639038,"date":"2025-11-18T19:34:09","date_gmt":"2025-11-18T11:34:09","guid":{"rendered":"https:\/\/law.asia\/?p=639038"},"modified":"2025-11-25T19:05:48","modified_gmt":"2025-11-25T11:05:48","slug":"policy-developments-in-philippine-taxation","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/policy-developments-in-philippine-taxation\/","title":{"rendered":"\ud544\ub9ac\ud540 \uc870\uc138\uc815\ucc45\uc758 \uc8fc\uc694 \ubcc0\ud654"},"content":{"rendered":"<table style=\"margin-top: 0px; width: 100%; overflow: hidden;\">\n<tbody>\n<tr style=\"display: flex; flex-wrap: wrap;\">\n<td style=\"width: 25%; border-right: 2px solid #ffffff; text-align: center; display: flex; align-items: center; justify-content: center; flex: 1; background: #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\/rewriting-tax-playbook\"><span style=\"color: #f1f9fb;\"><b>\uba54\uc778 \ud398\uc774\uc9c0<\/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\/gst-changes-india-2025\"><span style=\"color: #ffffff; text-shadow: 1px 1px 2px #16151d;\"><b>\uc778\ub3c4<\/b><\/span><br \/>\n<\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\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<h2><span style=\"color: #0b4a6f;\"><strong>CREATE \ubc95<\/strong><\/span><\/h2>\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<h2><span style=\"color: #0b4a6f;\"><strong>CREATE MORE<\/strong><\/span><\/h2>\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<h2><span style=\"color: #0b4a6f;\"><strong>RPVARA<\/strong><\/span><\/h2>\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<h2><span style=\"color: #0b4a6f;\"><strong>CMEPA<\/strong><\/span><\/h2>\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","protected":false},"excerpt":{"rendered":"<p>\uba54\uc778 \ud398\uc774\uc9c0 \uc778\ub3c4 &nbsp; \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. CREATE<\/p>\n","protected":false},"author":13501,"featured_media":634867,"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":"Deborah S ACOSTA-CAJUSTIN, Keanu P CASTA\u00d1EDA \uadf8\ub9ac\uace0 John Edcel Q ANDES, PunoLaw"},"categories":[8398],"tags":[178936,178945,178934,178928,178929,178930,178966,164964,178935,178965,178962,178967,178972,178969,178968,178963,178974,178970,178964,104776,178961,178971,178973],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\ud544\ub9ac\ud540 \uc7ac\ubb34\ubd80\ub294 2018\ub144 \u300c\uc870\uc138 \uac00\uc18d\u00b7\ud3ec\uc6a9\ubc95\u300d 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