{"id":545812,"date":"2024-11-21T18:20:19","date_gmt":"2024-11-21T10:20:19","guid":{"rendered":"https:\/\/beta3.law.asia\/?p=545812"},"modified":"2024-12-16T18:21:57","modified_gmt":"2024-12-16T10:21:57","slug":"philippines-vat-digital-services-ra-12023-update","status":"publish","type":"post","link":"https:\/\/beta3.law.asia\/zh-hans\/philippines-vat-digital-services-ra-12023-update\/","title":{"rendered":"\u83f2\u5f8b\u5bbe\u5373\u5c06\u5bf9\u5883\u5916\u6570\u5b57\u670d\u52a1\u5f81\u6536\u589e\u503c\u7a0e"},"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: #ee2424; 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: 0px; padding: 10px 0px;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/beta3.law.asia\/zh-hans\/tax-update-japan-philippines-vat-global-tax\/\"><span style=\"font-size: clamp(0.9rem, 2.5vw, 1.125rem);\"><b>\u4e3b\u9875<\/b><\/span><\/a><\/span><\/p>\n<\/td>\n<td style=\"width: 25%; border-right: 2px solid #ffffff; display: flex; align-items: center; justify-content: center; flex: 1 1 0%; background: #ee2424; border-top: 2px solid #ffffff; border-radius: 10px; box-shadow: rgba(0, 0, 0, 0.1) 0px 4px 6px;\" valign=\"middle\">\n<p style=\"margin: 0; padding: 10px 0;\"><a href=\"https:\/\/beta3.law.asia\/zh-hans\/japan-corporate-tax-global-minimum\/\"><span style=\"color: #ffffff; font-size: clamp(.9rem, 2.5vw, 1.125rem);\"><b>\u65e5\u672c<\/b><\/span><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div><\/div>\n<p style=\"text-align: justify;\">\u83f2\u5f8b\u5bbe\u7acb\u6cd5\u673a\u6784\u521a\u521a\u901a\u8fc7\u4e00\u9879\u5177\u6709\u91cc\u7a0b\u7891\u610f\u4e49\u7684\u6cd5\u6848\uff0c\u5bf9\u56fd\u5bb6\u7a0e\u6cd5\u7684\u90e8\u5206\u6761\u6b3e\u4f5c\u51fa\u4fee\u8ba2\uff0c\u5bf9\u975e\u5c45\u6c11\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\u5411\u83f2\u5f8b\u5bbe\u56fd\u5185\u5ba2\u6237\u63d0\u4f9b\u6570\u5b57\u670d\u52a1\u6240\u5f97\u7684\u6536\u5165\u5f81\u653612%\u7684\u589e\u503c\u7a0e\u3002<\/p>\n<p style=\"text-align: justify;\">\u521a\u521a\u901a\u8fc7\u7684\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\u4e8e2024\u5e7410\u67082\u65e5\u7531\u83f2\u5f8b\u5bbe\u603b\u7edf\u7b7e\u7f72\uff0c\u5e76\u4e8e2024\u5e7410\u670818\u65e5\uff0c\u5373\u53d1\u5e03\u540e15\u5929\u6b63\u5f0f\u751f\u6548\u3002<\/p>\n<p style=\"text-align: justify;\">\u53d1\u8d77\u7b2c12023\u53f7\u6cd5\u6848\u7684\u8bae\u5458\u4eec\u8868\u793a\uff0c\u8fd9\u9879\u6539\u9769\u5e76\u4e0d\u5b64\u7acb\uff0c\u76f8\u53cd\uff0c\u5b83\u4e0e\u56fd\u9645\u6700\u4f73\u5b9e\u8df5\u63a5\u8f68\u3002\u8bae\u5458\u4eec\u8fdb\u4e00\u6b65\u8868\u793a\uff0c\u6539\u9769\u540e\u7684\u83f2\u5f8b\u5bbe\u589e\u503c\u7a0e\u653f\u7b56\u4e0e\u5168\u7403\u6807\u51c6\u4fdd\u6301\u4e00\u81f4\uff0c\u5e76\u4e14\u589e\u52a0\u4e86\u8d22\u653f\u6536\u5165\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u7acb\u6cd5\u80cc\u666f<\/strong><\/span><\/h2>\n<figure id=\"attachment_537522\" aria-describedby=\"caption-attachment-537522\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-537522 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/11\/Karen-Ocampo-1.png\" alt=\"Karen Ocampo\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-537522\" class=\"wp-caption-text\"><strong>Karen Ocampo<\/strong><br \/>\u5408\u4f19\u4eba<br \/>Ocampo and Suralvo\u5f8b\u5e08\u4e8b\u52a1\u6240<br \/>\u83f2\u5f8b\u5bbe<br \/>\u7535\u8bdd: +632 8800 6157<br \/>\u7535\u5b50\u90ae\u4ef6: <a href=\"mailto:kocampo@ocamposuralvo.com\">kocampo@ocamposuralvo.com<\/a><\/figcaption><\/figure>\n<p style=\"text-align: justify;\">\u5728\u6b64\u4e4b\u524d\uff0c\u975e\u5c45\u6c11\u670d\u52a1\u63d0\u4f9b\u5546\u4ece\u56fd\u5916\u5411\u56fd\u5185\u63d0\u4f9b\u670d\u52a1\u901a\u5e38\u4e0d\u5728\u83f2\u5f8b\u5bbe\u589e\u503c\u7a0e\u7cfb\u7edf\u7684\u5f81\u6536\u8303\u56f4\u5185\u3002\u51b3\u5b9a\u4e00\u9879\u670d\u52a1\u662f\u5426\u5e94\u7f34\u7eb3\u589e\u503c\u7a0e\u7684\u5173\u952e\u51b3\u5b9a\u56e0\u7d20\u662f\u670d\u52a1\u7684\u6267\u884c\u5730\u70b9\u3002<\/p>\n<p style=\"text-align: justify;\">\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\u5bf9\u7a0e\u6cd5\u4f5c\u51fa\u4fee\u6539\uff0c\u660e\u786e\u89c4\u5b9a\u7531\u975e\u5c45\u6c11\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\uff08DSP\uff09\u5411\u5883\u5185\u5ba2\u6237\u63d0\u4f9b\u6570\u5b57\u670d\u52a1\u5728\u589e\u503c\u7a0e\u7684\u5f81\u7a0e\u8303\u56f4\u5185\u3002<\/p>\n<p style=\"text-align: justify;\">\u8be5\u6cd5\u5f8b\u660e\u786e\u6307\u51fa\uff0c\u201c\u5982\u679c\u6570\u5b57\u670d\u52a1\u5728\u83f2\u5f8b\u5bbe\u6d88\u8d39\uff0c\u5219\u7531\u975e\u5c45\u6c11DSP\u63d0\u4f9b\u7684\u6570\u5b57\u670d\u52a1\u5e94\u89c6\u4e3a\u5728\u83f2\u5f8b\u5bbe\u6267\u884c\u6216\u63d0\u4f9b\u3002\u201d<\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"color: #ee2424;\">\u4fee\u6b63\u6848<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\">\u65b0\u6cd5\u5f8b\u660e\u786e\u5c06\u63d0\u4f9b\u6570\u5b57\u670d\u52a1\u5217\u4e3a\u589e\u503c\u7a0e\u5e94\u7a0e\u4ea4\u6613\u3002\u5b83\u5728\u7a0e\u6cd5\u4e2d\u5f15\u5165\u4e86\u4e00\u4e2a\u65b0\u6761\u6b3e\uff0c\u89c4\u5b9a\u4e86\u63d0\u4f9b\u6570\u5b57\u670d\u52a1\u7684\u4eba\u7684\u8d23\u4efb\uff0c\u5305\u62ec\u975e\u5c45\u6c11DSP\u3002<\/p>\n<p style=\"text-align: justify;\">\u5728\u8ba8\u8bba\u65b0\u6cd5\u5f8b\u7684\u5173\u952e\u89c4\u5b9a\u4e4b\u524d\uff0c\u6709\u5fc5\u8981\u4e86\u89e3\u51e0\u4e2a\u57fa\u672c\u5b9a\u4e49\u3002<\/p>\n<p style=\"text-align: justify;\">\u6570\u5b57\u670d\u52a1\uff1a\u6839\u636e\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\uff0c\u672f\u8bed\u201c\u6570\u5b57\u670d\u52a1\u201d\u88ab\u5e7f\u6cdb\u5b9a\u4e49\u4e3a\u901a\u8fc7\u4e92\u8054\u7f51\u6216\u5176\u4ed6\u7535\u5b50\u7f51\u7edc\uff0c\u4f7f\u7528\u4fe1\u606f\u6280\u672f\u63d0\u4f9b\u7684\u4efb\u4f55\u670d\u52a1\uff0c\u5e76\u4e14\u670d\u52a1\u7684\u63d0\u4f9b\u57fa\u672c\u4e0a\u662f\u81ea\u52a8\u5316\u7684\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u5b83\u5305\u62ec\u4f46\u4e0d\u9650\u4e8e\uff1a<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u5728\u7ebf\u641c\u7d22\u5f15\u64ce\uff1b<\/li>\n<li style=\"text-align: justify;\">\u5728\u7ebf\u5e02\u573a\u6216\u7535\u5b50\u5e02\u573a\uff1b<\/li>\n<li style=\"text-align: justify;\">\u4e91\u670d\u52a1\uff1b<\/li>\n<li style=\"text-align: justify;\">\u5728\u7ebf\u5a92\u4f53\u548c\u5e7f\u544a\uff1b<\/li>\n<li style=\"text-align: justify;\">\u5728\u7ebf\u5e73\u53f0\u6216\u6570\u5b57\u5546\u54c1\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u975e\u5c45\u6c11\uff1a\u65b0\u6cd5\u5f8b\u4e0b\u7684\u201c\u975e\u5c45\u6c11DSP\u201d\u5b9a\u4e49\u4e3a\u5728\u83f2\u5f8b\u5bbe\u6ca1\u6709\u5b9e\u4f53\u5b58\u5728\u7684\u6570\u5b57\u670d\u52a1\u63d0\u4f9b\u5546\u3002<\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u6539\u9769\u8981\u70b9<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>\u300a\u7b2c12023\u53f7\u5171\u548c\u56fd\u6cd5\u300b\u5c06\u975e\u5c45\u6c11DSP\u7eb3\u5165\u589e\u503c\u7a0e\u5f81\u6536\u8303\u56f4\uff0c\u5177\u4f53\u89c4\u5b9a\u5982\u4e0b\uff1a<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u5728\u4f01\u4e1a\u5bf9\u6d88\u8d39\u8005\uff08B2C\uff09\u573a\u666f\u4e2d\uff1a\u5982\u679c\u6d88\u8d39\u8005\u672a\u6ce8\u518c\u589e\u503c\u7a0e\uff0c\u88ab\u8981\u6c42\u6ce8\u518c\u589e\u503c\u7a0e\u7684\u975e\u5c45\u6c11DSP\u8d1f\u8d23\u7f34\u7eb3\u5728\u83f2\u5f8b\u5bbe\u6d88\u8d39\u7684\u6570\u5b57\u670d\u52a1\u7684\u589e\u503c\u7a0e\u3002<\/li>\n<li style=\"text-align: justify;\">\u5728\u4f01\u4e1a\u5bf9\u4f01\u4e1a\uff08B2B\uff09\u573a\u666f\u4e2d\uff1a\u5f15\u5165\u4e86\u53cd\u5411\u6536\u8d39\u673a\u5236\uff0c\u5982\u679c\u83f2\u5f8b\u5bbe\u5ba2\u6237\u6ce8\u518c\u4e86\u589e\u503c\u7a0e\uff0c\u90a3\u4e48\u4ed6\u4eec\u5728\u8d2d\u4e70\u975e\u5c45\u6c11DSP\u7684\u6570\u5b57\u670d\u52a1\u65f6\uff0c\u5e94\u540c\u65f6\u7f34\u7eb3\u589e\u503c\u7a0e\u3002<\/li>\n<li style=\"text-align: justify;\">\u5728\u5728\u7ebf\u5e02\u573a\u6216\u7535\u5b50\u5e02\u573a\u573a\u666f\u4e2d\uff1a\u5982\u679c\u589e\u503c\u7a0e\u6ce8\u518c\u975e\u5c45\u6c11DSP\u662f\u4e00\u4e2a\u5728\u7ebf\u5e02\u573a\u6216\u7535\u5b50\u5e02\u573a\uff0c\u4e14\u63a7\u5236\u7740\u5173\u952e\u7684\u4f9b\u5e94\u73af\u8282\u3001\u6709\u4ee5\u4e0b\u4efb\u4f55\u4e00\u79cd\u60c5\u5f62\uff0c\u4e5f\u9700\u5bf9\u901a\u8fc7\u5176\u5e73\u53f0\u8fdb\u884c\u7684\u975e\u5c45\u6c11DSP\u4ea4\u6613\u7f34\u7eb3\u589e\u503c\u7a0e\uff1a<\/li>\n<\/ul>\n<ol style=\"text-align: justify;\">\n<li>\u76f4\u63a5\u6216\u95f4\u63a5\u8bbe\u5b9a\u5546\u54c1\u4f9b\u5e94\u7684\u6761\u6b3e\u548c\u6761\u4ef6\uff1b\u6216<\/li>\n<li>\u76f4\u63a5\u6216\u95f4\u63a5\u53c2\u4e0e\u5546\u54c1\u7684\u8ba2\u8d2d\u6216\u4ea4\u4ed8\u3002<\/li>\n<\/ol>\n<h2 style=\"text-align: justify;\"><span style=\"color: #ee2424;\"><strong>\u7b80\u5316<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong>\u6ce8\u518c\u3001\u95e8\u69db\u548c\u8c41\u514d\uff1a<\/strong>\u6cd5\u5f8b\u8981\u6c42\u4e3a\u975e\u5c45\u6c11DSP\u5efa\u7acb\u7b80\u5316\u7684\u81ea\u52a8\u5316\u7a0e\u52a1\u5c40\u6ce8\u518c\u7cfb\u7edf\u3002\u6ce8\u518c\u4e86\u589e\u503c\u7a0e\u7684\u975e\u5c45\u6c11DSP\u65e0\u9700\u7ef4\u62a4\u5e38\u89c4\u4f1a\u8ba1\u8bb0\u5f55\u548c\u9644\u5c5e\u8d26\u7c3f\uff0c\u4f46\u9700\u4e3a\u6bcf\u7b14\u4ea4\u6613\u5f00\u5177\u6570\u5b57\u9500\u552e\u6216\u5546\u4e1a\u53d1\u7968\u3002<\/p>\n<p style=\"text-align: justify;\"><strong>\u8fbe\u5230\u4ee5\u4e0b\u89c4\u6a21\u7684DSP\uff0c\u5305\u62ec\u975e\u5c45\u6c11DSP\uff0c\u5fc5\u987b\u4ee5\u6570\u5b57\u65b9\u5f0f\u6216\u624b\u52a8\u6ce8\u518c\u589e\u503c\u7a0e\uff1a<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\">\u8fc7\u53bb12\u4e2a\u6708\u7684\u603b\u9500\u552e\u989d\uff08\u4e0d\u5305\u62ec\u514d\u7a0e\u9500\u552e\uff09\u8d85\u8fc7\u5f53\u524d\u7684\u589e\u503c\u7a0e\u95e8\u69db3,000,000\u83f2\u5f8b\u5bbe\u6bd4\u7d22\uff08\u7ea651,000\u7f8e\u5143\uff09\uff1b\u6216<\/li>\n<li style=\"text-align: justify;\">\u6709\u5408\u7406\u7406\u7531\u76f8\u4fe1\u672a\u676512\u4e2a\u6708\u7684\u603b\u9500\u552e\u989d\u5c06\u8d85\u8fc7\u95e8\u69db\u503c\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u65b0\u6cd5\u8fdb\u4e00\u6b65\u6269\u5927\u4e86\u589e\u503c\u7a0e\u514d\u5f81\u8303\u56f4\u3002\u4ee5\u4e0b\u60c5\u51b5\u4e0d\u5f81\u6536\u589e\u503c\u7a0e\uff1a<\/strong><\/p>\n<ul>\n<li style=\"text-align: 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justify;\">\u65b0\u6cd5\u7684\u5b9e\u65bd\u5fc5\u4f1a\u7ed9\u4f01\u4e1a\u5e26\u6765\u5408\u89c4\u65b9\u9762\u7684\u6311\u6218\uff0c\u5c24\u5176\u5bf9\u4e8e\u5728\u591a\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u6709\u5408\u89c4\u4e49\u52a1\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u56e0\u6b64\uff0c\u7eb3\u7a0e\u4eba\u52a1\u5fc5\u5bc6\u5207\u5173\u6ce8\u5b9e\u65bd\u7ec6\u5219\u7684\u8fdb\u5c55\u3002<\/p>\n<section class=\"format-info\" style=\"text-align: center;\"><img class=\"size-medium wp-image-537527 aligncenter\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/11\/Ocampo-Suralvo-logo-300x200.png\" alt=\"Ocampo &amp; Suralvo logo\" width=\"300\" height=\"200\" \/><strong>OCAMPO AND SURALVO LAW OFFICES<\/strong><br \/>\n6F Liberty Center Bldg, 104 HV Dela Costa St<br \/>\nSalcedo Village, Makati City<br \/>\nMetro Manila 1227, Philippines<br \/>\n\u7535\u8bdd. +632 8800 6157<br \/>\n\u7535\u5b50\u90ae\u4ef6: <a href=\"mailto:info@ocamposuralvo.com\">info@ocamposuralvo.com<\/a><br \/>\n<a href=\"http:\/\/www.ocamposuralvo.com\/\">www.ocamposuralvo.com<\/a><\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u4e3b\u9875 \u65e5\u672c \u83f2\u5f8b\u5bbe\u7acb\u6cd5\u673a\u6784\u521a\u521a\u901a\u8fc7\u4e00\u9879\u5177\u6709\u91cc\u7a0b\u7891\u610f\u4e49\u7684\u6cd5\u6848\uff0c\u5bf9\u56fd\u5bb6\u7a0e\u6cd5\u7684\u90e8\u5206\u6761\u6b3e\u4f5c\u51fa\u4fee\u8ba2\uff0c\u5bf9\u975e\u5c45\u6c11\u6570\u5b57\u670d\u52a1\u63d0\u4f9b<\/p>\n","protected":false},"author":13501,"featured_media":537634,"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":"Karen Ocampo\uff0cOcampo and 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