\ud544\ub9ac\ud540 \uad6d\uc138\ubc95(\uc138\ubc95)\uc5d0 \ub530\ub974\uba74 \uac70\uc8fc \uc2dc\ubbfc\uacfc \ub0b4\uad6d \ubc95\uc778\uc740 \uc804 \uc138\uacc4 \uc18c\ub4dd\uc5d0 \ub300\ud574 \uacfc\uc138\ub418\uba70, \uc678\uad6d \ubc95\uc778\uc740 \uac70\uc8fc \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774 \ud544\ub9ac\ud540 \uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ub300\ud574\uc11c\ub9cc \uacfc\uc138\ub41c\ub2e4.<\/p>\n

\ud544\ub9ac\ud540 \uc6d0\ucc9c\uc18c\ub4dd \ud310\ub2e8 \uae30\uc900\uc740 \uc138\ubc95\uc5d0 \uba85\ud655\ud788 \uaddc\uc815\ub3fc \uc788\ub2e4. \ub178\ub3d9 \ub610\ub294 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5d0 \ub300\ud55c \ubcf4\uc218\ub294 \ud574\ub2f9 \uc11c\ube44\uc2a4\uac00 \ud544\ub9ac\ud540\uc5d0\uc11c \uc218\ud589\ub41c \uacbd\uc6b0\uc5d0\ub9cc \ud544\ub9ac\ud540 \uc6d0\ucc9c\uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub41c\ub2e4.<\/p>\n

\ube44\uac70\uc8fc\uc790\uc758 \uc18c\ub4dd\uc774 \ud544\ub9ac\ud540 \uc6d0\ucc9c\uc18c\ub4dd\uc73c\ub85c \ud310\ub2e8\ub420 \uacbd\uc6b0(\uc870\uc138\uc870\uc57d\uc0c1 \uba74\uc138 \uaddc\uc815\uc774 \uc5c6\ub294 \ud55c), \ud574\ub2f9 \uc18c\ub4dd\uc5d0\ub294 \uc77c\ubc18 \ubc95\uc778\uc138\uc728 25%\uc640 \ubd80\uac00\uac00\uce58\uc138 12%\uac00 \ubd80\uacfc\ub41c\ub2e4. \ub450 \uc138\uae08 \ubaa8\ub450 \ud544\ub9ac\ud540 \uc9c0\uae09\uc790\uac00 \uc6d0\ucc9c\uc9d5\uc218\ud574\uc57c \ud55c\ub2e4.<\/p>\n

Aces \uc0ac\uac74\uc5d0\uc11c \ud544\ub9ac\ud540 \ub300\ubc95\uc6d0\uc740 \uad6d\ub0b4 \ud1b5\uc2e0\uc0ac\uac00 \uc678\uad6d \uc704\uc131\ud68c\uc0ac\uc5d0 \uc9c0\uae09\ud55c \uc704\uc131 \uc0ac\uc6a9\ub8cc\uac00 \ud544\ub9ac\ud540 \uc6d0\ucc9c\uc18c\ub4dd\uc5d0 \ud574\ub2f9\ud55c\ub2e4\uace0 \ud310\uacb0\ud588\ub2e4.<\/p>\n

\ub300\ubc95\uc6d0\uc740 \uc704\uc131\uc744 \ud1b5\ud574 \uc5f0\uacb0\ub41c \ud1b5\ud654\uac00 \ud544\ub9ac\ud540 \ub0b4 \uac8c\uc774\ud2b8\uc6e8\uc774 \uc2dc\uc124\uc5d0\uc11c \uc218\uc2e0\ub418\ub294 \uc21c\uac04 \uc18c\ub4dd \ucc3d\ucd9c \ud65c\ub3d9\uc774 \ubc1c\uc0dd\ud588\ub2e4\uace0 \ud310\ub2e8\ud588\ub2e4. \ub610\ud55c \uc704\uc131 \uc0ac\uc6a9\ub8cc\ub294 \uc774\ub7ec\ud55c \uc2dc\uc124\uc744 \ud1b5\ud574 \ud1b5\ud654\uac00 \uc218\uc2e0\ub418\uace0 \ud544\ub9ac\ud540 \uac00\uc785\uc790\ub4e4\uc774 \uc774\ub97c \uc774\uc6a9\ud560 \ub54c \ubc1c\uc0dd\ud55c\ub2e4\uace0 \ubd24\ub2e4.<\/p>\n

\ub300\ubc95\uc6d0\uc740 \uc678\uad6d \uc704\uc131 \uc6b4\uc601\uc0ac\uac00 \ud604\uc9c0 \uae30\uc5c5 \uc18c\uc720 \uc2dc\uc124\uc5d0 \ub300\ud574 \ucda9\ubd84\ud55c \uacbd\uc81c\uc801\u00b7\uc218\uc775\uc801 \uc774\ud574\uad00\uacc4\ub97c \uac00\uc9c4\ub2e4\uace0 \ud310\ub2e8\ud588\ub2e4. \u201c\ud544\ub9ac\ud540 \ub0b4 \uc0ac\uc5c5 \uc6b4\uc601\uc740 \uc774\ub7ec\ud55c \ud604\uc9c0 \uc2dc\uc124\uc5d0 \uc758\uc874\ud558\uace0 \uc788\uae30 \ub54c\ubb38\u201d\uc774\ub77c\ub294 \uc774\uc720\uc5d0\uc11c\ub2e4.<\/p>\n

\uc774\ubc88 \ud310\uacb0\uc740 \uc6b0\uc8fc \uacf5\uac04\uc5d0 \uc704\uce58\ud55c \uc704\uc131 \uc11c\ube44\uc2a4\ub294 \uad6d\ub0b4 \uc6d0\ucc9c\uc18c\ub4dd\uc774 \uc544\ub2c8\ub77c\ub294 \ub2e4\ub978 \uad6d\uac00\ub4e4\uc758 \uc785\uc7a5\uc774\ub098 \uacbd\uc81c\ud611\ub825\uac1c\ubc1c\uae30\uad6c(OECD)\uc758 \uc811\uadfc \ubc29\uc2dd\uc740 \uace0\ub824\ud558\uc9c0 \uc54a\uc558\ub2e4.<\/p>\n

\uadf8\ub7fc\uc5d0\ub3c4 \uc774 \ud310\uacb0\uc740 BIR\uc774 \uad6d\uc138\uccad \uc138\ubb34 \ud68c\ub78c(RMC) \uc81c5-2024\ud638\ub97c \ubc1c\ud589\ud558\uace0, Aces \uc0ac\uac74\uc758 \ubc95\ub9ac\ub97c \ub2e4\uc591\ud55c \ud06c\ub85c\uc2a4\ubcf4\ub354 \uac70\ub798\uc5d0 \uc801\uc6a9\ud558\ub3c4\ub85d \uc7a5\ub824\ud558\ub294 \uacc4\uae30\uac00 \ub410\ub2e4.<\/p>\n

BIR\uc740 \uc774\uc81c \uac70\ub798 \uc911 \ud544\ub9ac\ud540 \ub0b4\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ud2b9\uc815 \ub2e8\uacc4\uac00 \uc804\uccb4 \uac70\ub798\uc5d0\uc11c \uc5bc\ub9c8\ub098 \ud575\uc2ec\uc801\uc778 \uc5ed\ud560\uc744 \ud558\ub294\uc9c0 \ud310\ub2e8\ud558\ub294 \uac83\uc774 \uc911\uc694\ud558\ub2e4\uace0 \ubc1d\ud614\ub2e4. \uc989, \ud574\ub2f9 \ub2e8\uacc4 \uc5c6\uc774\ub294 \uc0ac\uc5c5 \ud65c\ub3d9 \uc790\uccb4\uac00 \uc131\ub9bd\ud560 \uc218 \uc5c6\ub294\uc9c0\ub97c \uac80\ud1a0\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n

\ud558\uc9c0\ub9cc \uc774\ub7ec\ud55c \ud574\uc11d\uc740 \ubaa8\ub4e0 \uac70\ub798\uc758 \ud544\ub9ac\ud540 \ub0b4 \ud65c\ub3d9 \ubd80\ubd84\uc744 \uc720\ub9ac\ud558\uac8c \uc65c\uace1\ud560 \uac00\ub2a5\uc131\uc774 \uc788\ub2e4\ub294 \ube44\ud310\ub3c4 \ubc1b\uace0 \uc788\ub2e4. \uc774\uc5d0 \ub530\ub77c \ube44\uac70\uc8fc\uc790\uac00 \uc81c\uacf5\ud55c \uc11c\ube44\uc2a4 \ub300\uac00\ub97c \uc9c0\uae09\ud55c \ud604\uc9c0 \uae30\uc5c5\ub4e4\uc5d0 \ub300\ud574 \ucd5c\uc885 \uc6d0\ucc9c\uc9d5\uc218\uc138\ub97c \ubd80\uacfc\ud558\ub294 \uc0ac\ub840\uac00 \ub298\uc5b4\ub098\uace0 \uc788\ub2e4.<\/p>\n

\uc774\ud6c4 \uc77c\ubd80 \uc870\ud56d\uc744 \uc218\uc815\ud55c RMC \uc81c5-2025\ud638\ub294 \u201c\uc11c\ube44\uc2a4 \uc218\ud61c \uc5ec\ubd80\u201d \ub610\ud55c \ube44\uac70\uc8fc\uc790 \uc9c0\uae09\uae08\uc774 \ud544\ub9ac\ud540 \uc6d0\ucc9c\uc18c\ub4dd\uc778\uc9c0 \ud310\ub2e8\ud558\ub294 \uae30\uc900\uc73c\ub85c \uc5b8\uae09\ud588\ub2e4. \uadf8\ub7ec\ub098 \uc11c\ube44\uc2a4 \uac70\ub798\ub294 \ud544\ub9ac\ud540 \uae30\uc5c5\uacfc \ud574\uc678 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\uac00 \uc0c1\ud638 \uc774\uc775\uc744 \uc5bb\ub294 \uad6c\uc870\uc778 \ub9cc\ud07c, \ud574\ub2f9 \uae30\uc900\uc740 \uc2e0\ub8b0\ud558\uae30 \uc5b4\ub835\uace0 \ubc95\uc801 \uadfc\uac70\ub3c4 \ubd80\uc871\ud558\ub2e4\ub294 \uc9c0\uc801\uc774 \ub098\uc628\ub2e4.<\/p>\n

\uc774\ud6c4 \ucd94\uac00 \uc9c0\uce68\uc744 \ud1b5\ud574 \uc77c\ubd80 \uc124\uba85\uc774 \uc774\ub904\uc84c\uc9c0\ub9cc, RMC \uc81c5-2025\ud638\ub294 \uc5ec\uc804\ud788 \ub17c\ub780\uc758 \ub300\uc0c1\uc774\ub2e4. \ucd5c\uadfc\uc5d0\ub294 \uc5ec\ub7ec \uc740\ud589\uad8c \uae30\uad00\uc774 \uc81c\uae30\ud55c \uc18c\uc1a1\uc5d0 \ub530\ub77c \uc870\uc138\ud56d\uc18c\ubc95\uc6d0\uc774 \ud574\ub2f9 \uaddc\uc815\uc758 \ud6a8\ub825\uc744 \uc815\uc9c0\uc2dc\ud0a4\uae30\ub3c4 \ud588\ub2e4.<\/p>\n

\uc138\ubb34 \uc790\ubb38\uac00 \uc785\uc7a5\uc5d0\uc120 \uac01\uac01\uc758 \uac70\ub798\ub294 \uac1c\ubcc4\uc801 \ud2b9\uc131\uc744 \uace0\ub824\ud574 \ubc95\ub960 \uc870\ud56d\uc5d0 \uadfc\uac70\ud574 \ubd84\uc11d\ub3fc\uc57c \ud55c\ub2e4. \ud06c\ub85c\uc2a4\ubcf4\ub354 \uac70\ub798\uc640 \uacfc\uc138 \uc7a5\uc18c\uc5d0 \ub300\ud55c \ud574\uc11d \ubcc0\ud654\uac00 \uc788\ub294 \uac83\uc73c\ub85c \ubcf4\uc774\uc9c0\ub9cc, \ucd5c\uc885 \uae30\uc900\uc740 \uc5ec\uc804\ud788 \ubc95 \uc790\uccb4\uc5ec\uc57c \ud55c\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n

\ubc95\uc6d0\uc774\ub098 BIR \ubaa8\ub450 \ubc95\ub960 \uc790\uccb4\ub97c \ubc14\uafc0 \uc218\ub294 \uc5c6\ub2e4. \uacb0\uad6d \ud575\uc2ec\uc801\uc73c\ub85c \uc785\uc99d\ub3fc\uc57c \ud560 \uc9c8\ubb38\uc740 \uc11c\ube44\uc2a4\uac00 \uc5b4\ub514\uc5d0\uc11c \uc218\ud589\ub410\ub290\ub0d0\ub294 \uc810\uc774\ub2e4. \ud544\ub9ac\ud540 \uc138\ubc95\uc0c1 \uacfc\uc138 \uc7a5\uc18c\ub97c \uacb0\uc815\ud558\ub294 \uae30\uc900\uc740 \ubc14\ub85c \uc11c\ube44\uc2a4 \uc218\ud589 \uc7a5\uc18c\uc774\uae30 \ub54c\ubb38\uc774\ub2e4.<\/p>\n

\uc11c\ube44\uc2a4\uac00 \ud544\ub9ac\ud540 \uc678\ubd80\uc5d0\uc11c \uc218\ud589\ub410\uace0 \uc81c\uacf5\uc790\uac00 \ube44\uac70\uc8fc\uc790\ub77c\uba74, \ud574\ub2f9 \uc11c\ube44\uc2a4 \ub300\uac00\uc5d0 \ub300\ud574\uc11c\ub294 \ud544\ub9ac\ud540 \uc138\uae08\uc774 \ubd80\uacfc\ub3fc\uc11c\ub294 \uc548 \ub41c\ub2e4.<\/p>\n

Euney Marie MATA PEREZ\ub294 Mata-Perez, Tamayo & Francisco(MTF Counsel)\uc758 Managing Partner\uc774\ub2e4<\/strong><\/em><\/span><\/p>\n

$\"\"$ MTF Counsel<\/strong>
\nUnit 1002, One Corporate Plaza,
\n845 A. Arnaiz Ave, Legaspi Village,
\nMakati City, Philippines 1229
\nwww.mtfcounsel.com<\/a>
\n\uc5f0\ub77d\ucc98:<\/strong>\uc804\ud654: +63 2 8831 1297
\n\uc774\uba54\uc77c: euney.mata-perez@mtfcounsel.com<\/a><\/section>\n","protected":false},"excerpt":{"rendered":"
\ud544\ub9ac\ud540\uc5d0\uc11c \ud06c\ub85c\uc2a4\ubcf4\ub354 \uac70\ub798\uc5d0 \ub530\ub978 \uc11c\ube44\uc2a4 \uc18c\ub4dd\uc774 \uc5b8\uc81c \ud544\ub9ac\ud540 \uc6d0\ucc9c\uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ub3fc \uacfc\uc138 \ub300\uc0c1\uc774 \ub418\ub294\uc9c0\ub97c \ub458\ub7ec\uc2fc \ud574\uc11d\uc774 \ucd5c\uadfc \ub728\uac70\uc6b4 \ub17c\uc7c1\uac70\ub9ac\ub85c \ub5a0\uc624\ub974\uace0 \uc788\ub2e4. \uc774\ubc88 \ub17c\ub780\uc740 \ud544\ub9ac\ud540 \uad6d\uc138\uccad(BIR)\uc774 2022\ub144 \ub300\ubc95\uc6d0 \ud310\uacb0\uc778 Aces Philippines Cellular Satellite Corp v Commissioner of Internal Revenue (\uc774\ud558 Aces \uc0ac\uac74)\uc744 \uc774\ub7ec\ud55c \uac70\ub798\uc5d0 \uc801\uc6a9\ud558\uba74\uc11c \ucd09\ubc1c\ub410\ub2e4. \uacfc\uc138\ub294 \uad6d\uac00\uc758 \uace0\uc720 \uad8c\ud55c\uc778 \ub9cc\ud07c, \uacfc\uc138\uad8c\uc744 \ud589\uc0ac\ud558\ub294 \uad6d\uac00\uc640 \uacfc\uc138 \ub300\uc0c1(\uac1c\uc778, \uc7ac\uc0b0,<\/p>\n","protected":false},"author":13501,"featured_media":683907,"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":"Euney Marie MATA PEREZ, Mata-Perez, Tamayo & Francisco (MTF Counsel)"},"categories":[8398,77916],"tags":[189491,189494,176823,189495,164978,189496,189490,119207,189493,156874,189492,189489,160619,153436,177480],"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\t\n\t\n