2016年7月号

26 Jul 2016

2016年7月発行のジャパンデスクメールマガジンの過去記事です。

Clarifications on issues regarding RMC 70-2016

22 Jul 2016

This Tax Alert is issued to clarify certain issued regarding RMC 7-2016 providing that all field audit and other operations of the BIR are suspended until further notice. The following are NOT SUSPENDED. 1. Audit of cases where there are deadlines imposed by law, such as processing of claims for refund. 2. Service of Assessment Notices (PAN, FAN, FLD, FDDA) for TY 2013 and prior years and Assessment Notices that have been signed as of June 30, 2016. 3. Processing of complaints by taxpayers/informers, which should be done under the "No contact with taxpayer" policy. 4. Sending of notices/reminders/follow-ups to stop-filer cases. 5. Issuance of collections letters, notice of seizure/levy for enforcement of collection of delinquent accounts. 6. Sending of letters to third parties (e. LRA, LTO, RD, Local Assessment office) for verification of property holdings of delinquent taxpayers. 7. Field audit and examinations for cases prescribing on or before Oct 31, 2016: • LOA covering all taxes for TY 2013 and prior years • LOA covering specific tax types prescribing on or before oct 31, prescriptive period reckoned depending on the tax types The following are SUSPENDED: 1. Implementation of Mission Orders issued prior to July 1, 2016

Streamlined processing of CARs and tax clearance

19 Jul 2016

This Tax Alert is issued to inform all concerned that processing of Certificate Authorizing Registration (CAR) and tax clearance applications should comply with the timelines prescribed in the regulations. RMO 41-2016 reiterates that CARs shall be issued within five (5) days from the submission of complete documentary requirements pursuant to the provisions of RMC 39-2015 (Updated BIR Citizens Charter as Consolidated). This refer to CARs covering transactions on sale of real property, transfer or assignment of shares of stock traded in the stock exchange, transfers subject to donor's tax, estate tax and other taxes including the related documentary stamp tax. RMC 74-2016 streamlines requirements of tax clearance which shall be processed and released within two (2) working days from the submission of the following documents:

もし工場長が企業経営者になったら 第2回

14 Jul 2016

もし工場長が企業経営者になったら 第2回:財務に対する客観視(1)-実態を表した財務報告-

Potential financial reporting implications of 'Brexit'

06 Jul 2016

On June 23, 2016, the United Kingdom (UK) voted to leave the European Union (EU). This Accounting Alert addresses some of the possible financial reporting implications of that decision. The issues discussed are potentially relevant to all entities, although they are likely to be particularly significant for entities operating in the UK and the rest of Europe. On June 23, 2016, the United Kingdom (UK) voted to leave the European Union (EU). This Accounting Alert addresses some of the possible financial reporting implications of that decision. The issues discussed are potentially relevant to all entities, although they are likely to be particularly significant for entities operating in the UK and the rest of Europe.