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付加価値税VAT12%の税制改正法案の動向について

2017年08月17日 10時20分10秒 | フィリピンの税務

こんにちは、フィリピン駐在員の大橋です。

 

今週のブログは付加価値税VAT12%の税制改正法案の動向につい書かせて頂きます。

 

2017年税制改正パッケージ1(個人所得税の減税及びVAT・物品税の改正)の草案が財務省に提出されており、現在まで審議中となっております。審議が通った際には、2018年以降から適用されます。

 

パッケージ1では、個人所得税及び法人所得税の減少により減った税収を補てんする為、ゼロ%VATについて課税範囲を下記の表の通り変更し、これらの項目が12%になる見込みです。

すなわち、ゼロ%VATは直接の海外輸出のみに限定し、一方で間接輸出等に関して支払ったインプットVAT(仮払消費税)に関しては、現金還付の仕組みを作る方向性となっています。

いずれにしても、VAT課税の範囲拡大は、税収拡大にマストなため、法案化される見込みは高いと思います。

 

主な改正点は、下記の通りとなります。

 

■物品によるゼロレートVAT売上の主な課税範囲の変更(0%→12%)

・フィリピンに所在している輸出型製造企業への製造目的のために運搬される原材料や梱包材料の非居住者への売上

・70%の海外輸出売上高を有する輸出型企業に対する売上

・間接輸出

 

■サービスによるゼロレートVAT売上の主な課税範囲の変更(0%→12%)

・70%輸出売上を有する企業のために製品の加工、製造に従事する契約者あるいはサブコンが行ったサービス

 

■免税VATの主な変更

(0%→Exempt)

・再生可能エネルギーを通じて生じた電力、燃料の売上

(免税→12%)

・約10,000PHPを超えないコンドミニアムの居住ユニットの賃貸

 

ご参考までに、弊社フィリピン会計士がまとめた改定前後の一覧表を添付致します。

 

Please see below proposed tax reform on expansion of the VAT base:

 

Tax Particulars

Current tax rules

Proposed tax reform

On zero-rated sale of goods

Sec. 106 (A) (2) Export sales include the following:

1. Sale of raw materials or packaging materials to a nonresident buyer;

2. Sale of raw materials or packaging materials to an export-oriented enterprise whose export sales exceed seventy percent (70%) of total annual production;

3. Sale of gold to the Bangko Sentral ng Pilipinas;

4. Those considered export sales under Executive Order No. 226, otherwise known as the “Omnibus Investment Code of 1987”, and other special laws. 5. The sale of goods, supplies, equipment and fuel to persons engaged in international shipping or international air transport operations.

 

Other zero-rated sales of goods are as follows:

1. Foreign currency denominated sale;

2. Sales to persons or entities exempted under special laws or international agreements

• Removal of the enumerated list of export sales in the preceding column, except for item 5

• Item 5 is still considered export sales provided that the goods, supplies, equipment and fuel shall be used for international shipping and air transport operations.

• Direct exports by a registered export producer of exports products, or the sales of export products to another producer or to an export trader are considered export sales provided that such sales are evidenced by landing certificates or similar commercial documents.

• Foreign currency denominated sales and sales to persons or entities exempted under special laws are excluded from zero-rated sales.

On zero-rated sales of services

Sec. 108 (B) Zero-rated sales of services include:

1. Services rendered to persons or entities exempted under special laws or international agreements;

2. Services rendered to persons engaged in international shipping or international air transport operations;

3. Services performed by subcontractors and/or contractors in processing, converting, of manufacturing goods for an enterprise whose export sales exceed seventy percent (70%) of total annual production;

4. Sale of power or fuel generated through renewable sources of energy such as, but not limited to, biomass, solar, wind, hydropower, geothermal, ocean energy, and other emerging energy sources using technologies such as fuel cells and hydrogen fuels.

• Removal of the enumerated list of zero-rated sale of services in the preceding column, except for item 2

• Item 2 will qualify for zero-rated sale of services if these services are exclusively for international shipping and air transport operations.

On VAT exemptions

Sec. 109 (1) VAT exemptions include the following transactions:

• Importation of professional instruments, etc. belonging to persons coming to settle in the Philippines, for their personal use;

• Transactions which were VAT exempt under special laws;

• Sales by agricultural cooperatives;

• Gross receipts from lending activities by credit or multi-purpose cooperatives;

• Sale of real property utilized for low-cost and socialized housing;

• Lease of residential unit with monthly rental of Php12,800;

• Importation of fuel, goods, and supplies by persons engaged in international shipping of air transport operations;

• Sales by qualified non-agricultural, nonelectric and non-credit cooperatives.

• Removal of VAT exemption on transactions enumerated in the preceding column

• Addition of VAT exemption for importation of professional instruments, etc. for personal use of overseas Filipinos and for sale of power or fuel generated through renewable sources of energy.

• VAT threshold increased to PHP3,000,000.

On VAT invoicing and accounting requirements

 

• Electronically generated VAT invoices and receipts shall be recognized for input VAT purposes.

 

The reference is House Bill No. 4774 dated 17 January 2017.

 

以上となります。

 

今週も、どうぞよろしくお願い致します。

以上


 

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