小さなスナック「アクアマリン」の常連のお客様から
「白州」手に入れてとリクエストがあったので
注文しました。が、品薄で一本しか買えなかった。
なかなか手に入らないそうです。
これらのお酒はみんなお客様のリクエスト！
あれが飲みたい、これが飲みたいと「うるさい」お客様ばっかり！
さらに、あれが食べたい、これが食べたい！
あれもこれもなぁ～～～い！ とは、言えないので
すべてのリクエストに応えるように
日々努力してます。
なんちゃって、本業以上に忙しくなったら
どうしましょう！
寝る時間が無くなってしまいそう。
白州 1本
バランタイン 3本
ホワイトホース 3本
ペッシェ・ヴィーノ 7本
知多 3本（一本無料で計4本）
送料990円
合計金額 ： 27,660円
あれ、代引き手数料ってかからないのかな？？？？
明細見たら、代引き手数料は取られてないよ。
これから何をするか？
が、大問題だ！
朝5時過ぎから会社にきて、一応、仕事してますが。。。
フィリピンの税法について読んでいます。
現地法人を設立する以上は、最低税法は把握しておかないとね。
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE,
AS AMENDED, AND FOR OTHER PURPOSES
SECTION 174. Stamp Tax on Original Issue of Shares of Stock. —
On every original issue, whether on organization, reorganization or for any lawful purpose, of shares of stock by any association, company or corporation, there shall be collected a documentary stamp of One peso (P1.00) on each Two hundred pesos (P200), or fractional part thereof, of the par value, of such shares of stock: Provided, That in the case of the original issue of shares of stock without par value, the amount of the documentary stamp tax herein prescribed shall be based upon the actual consideration for the issuance of such shares of stock: Provided, further, That in the case of stock dividends, on the actual value represented by each share.
SECTION 200. Payment of Documentary Stamp Tax. —
"(A) In General. — The provisions of Presidential Decree No. 1045 notwithstanding, any person liable to pay documentary stamp tax upon any document subject to tax under Title VII of this Code shall file a tax return and pay the tax in accordance with the rules and regulations to be prescribed by the Secretary of Finance, upon recommendation of the Commissioner.
"(B) Time for Filing and Payment of the Tax. — Except as provided by rules and regulations promulgated by the Secretary of Finance, upon recommendation of the Commissioner, the tax return prescribed in this Section shall be filed within ten (10) days after the close of the month when the taxable document was made, signed, issued, accepted, or transferred, and the tax thereon shall be paid at the same time the aforesaid return is filed.
"(C) Where to File. — Except in cases where the Commissioner otherwise permits, the aforesaid tax return shall be filed with and the tax due shall be paid through the authorized agent bank within the territorial jurisdiction of the Revenue District Office which has jurisdiction over the residence or principal place of business of the taxpayer. In places where there is no authorized agent bank, the return shall be filed with the Revenue District Officer collection agent, or duly authorized Treasurer of the city or municipality in which the taxpayer has his legal residence or principal place of business.
"(D) Exception. — In lieu of the foregoing provisions of this Section, the tax may be paid either through purchase and actual affixture, or by imprinting the stamps through a documentary stamp metering machine, on the taxable document, in the manner as may be prescribed by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner.
"SECTION 238. Printing of Receipts or Sales or Commercial Invoices.— All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same.
"No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner.
"All persons who print receipt or sales or commercial invoices shall maintain a logbook/register of taxpayers who availed of their printing services. The logbook/register shall contain the following information:
"(1) Names, Taxpayer Identification Numbers of the persons or entities for whom the receipts or sales or commercial invoices were printed; and
"(2) Number of booklets, number of sets per booklet, number of copies per set and the serial numbers of the receipts or invoices in each booklet.
はいそろそろランチタイムなので
今日の仕事は、終わり！
家に帰って、釣りの準備？
かな？
やること多すぎんとちゃう？
仕事
小さなスナック
料理
釣り
夜遊び
卓球
テニス
カイトサーフィン
ウインドサーフィン
家庭菜園
旅行
食べ歩き
講演
読書
おしゃべり
等々
「白州」手に入れてとリクエストがあったので
注文しました。が、品薄で一本しか買えなかった。
なかなか手に入らないそうです。
これらのお酒はみんなお客様のリクエスト！
あれが飲みたい、これが飲みたいと「うるさい」お客様ばっかり！
さらに、あれが食べたい、これが食べたい！
あれもこれもなぁ～～～い！ とは、言えないので
すべてのリクエストに応えるように
日々努力してます。
なんちゃって、本業以上に忙しくなったら
どうしましょう！
寝る時間が無くなってしまいそう。
白州 1本
バランタイン 3本
ホワイトホース 3本
ペッシェ・ヴィーノ 7本
知多 3本（一本無料で計4本）
送料990円
合計金額 ： 27,660円
あれ、代引き手数料ってかからないのかな？？？？
明細見たら、代引き手数料は取られてないよ。
これから何をするか？
が、大問題だ！
朝5時過ぎから会社にきて、一応、仕事してますが。。。
フィリピンの税法について読んでいます。
現地法人を設立する以上は、最低税法は把握しておかないとね。
AN ACT AMENDING THE NATIONAL INTERNAL REVENUE CODE,
AS AMENDED, AND FOR OTHER PURPOSES
SECTION 174. Stamp Tax on Original Issue of Shares of Stock. —
On every original issue, whether on organization, reorganization or for any lawful purpose, of shares of stock by any association, company or corporation, there shall be collected a documentary stamp of One peso (P1.00) on each Two hundred pesos (P200), or fractional part thereof, of the par value, of such shares of stock: Provided, That in the case of the original issue of shares of stock without par value, the amount of the documentary stamp tax herein prescribed shall be based upon the actual consideration for the issuance of such shares of stock: Provided, further, That in the case of stock dividends, on the actual value represented by each share.
SECTION 200. Payment of Documentary Stamp Tax. —
"(A) In General. — The provisions of Presidential Decree No. 1045 notwithstanding, any person liable to pay documentary stamp tax upon any document subject to tax under Title VII of this Code shall file a tax return and pay the tax in accordance with the rules and regulations to be prescribed by the Secretary of Finance, upon recommendation of the Commissioner.
"(B) Time for Filing and Payment of the Tax. — Except as provided by rules and regulations promulgated by the Secretary of Finance, upon recommendation of the Commissioner, the tax return prescribed in this Section shall be filed within ten (10) days after the close of the month when the taxable document was made, signed, issued, accepted, or transferred, and the tax thereon shall be paid at the same time the aforesaid return is filed.
"(C) Where to File. — Except in cases where the Commissioner otherwise permits, the aforesaid tax return shall be filed with and the tax due shall be paid through the authorized agent bank within the territorial jurisdiction of the Revenue District Office which has jurisdiction over the residence or principal place of business of the taxpayer. In places where there is no authorized agent bank, the return shall be filed with the Revenue District Officer collection agent, or duly authorized Treasurer of the city or municipality in which the taxpayer has his legal residence or principal place of business.
"(D) Exception. — In lieu of the foregoing provisions of this Section, the tax may be paid either through purchase and actual affixture, or by imprinting the stamps through a documentary stamp metering machine, on the taxable document, in the manner as may be prescribed by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner.
"SECTION 238. Printing of Receipts or Sales or Commercial Invoices.— All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same.
"No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner.
"All persons who print receipt or sales or commercial invoices shall maintain a logbook/register of taxpayers who availed of their printing services. The logbook/register shall contain the following information:
"(1) Names, Taxpayer Identification Numbers of the persons or entities for whom the receipts or sales or commercial invoices were printed; and
"(2) Number of booklets, number of sets per booklet, number of copies per set and the serial numbers of the receipts or invoices in each booklet.
はいそろそろランチタイムなので
今日の仕事は、終わり！
家に帰って、釣りの準備？
かな？
やること多すぎんとちゃう？
仕事
小さなスナック
料理
釣り
夜遊び
卓球
テニス
カイトサーフィン
ウインドサーフィン
家庭菜園
旅行
食べ歩き
講演
読書
おしゃべり
等々
