Philippines: 您认为您在菲律宾的业务运营完全合规吗? 未必如此。

Last Updated: 27 November 2017
Article by Sharon Yam

第四届CFO Innovation Philippines Forum于今年6月在马尼拉马卡蒂举行。 来自三个不同群体的首席财务官们参加了论坛, 而他们都在关注同一个问题。

在菲律宾,成功管理业务运营所要求的合规水平可能大大超过预期,甚至对于已在菲律宾业务开展成熟的公司的首席财务官们也是如此。

在最近召开的第四届CFO菲律宾创新论坛上,这一点令我印象深刻。我在会议上做了题为"定位雷区..."的发言,之后,我收到了许多提供实体健康检查信息的请求。这些请求不仅来自那些希望进入菲律宾市场的公司的财务官,而且也来自一些已经在菲律宾开展运营的公司的首席财务官;其中有些公司已经在菲律宾市场上运营了很长时间。

在菲律宾做生意可能很复杂

在TMF Group发布的 财务复杂度指数2017中,菲律宾位列第25名,如该排名所示,要理解在遵守所有规则和条例的同时如何在该司法管辖区内成功运作并不容易。许多国际公司在菲律宾开设了业务,但并不知道应该首先在菲律宾国内收入局(BIR)注册公司账簿后,方可使用该账簿。法定账簿注册有三种不同方式:人工记账账簿(老式记录方式)、活页帐簿和电脑帐簿。

一些实体还忽略了另一项要求,即在向国家税务局提交经审计的财务报表之后,还需要将该财务报表提交给证券交易委员会(SEC)。此外,菲律宾设有某些负责管理注册人税收财政激励措施的机构,如投资委员会(Board of Investments)和菲律宾经济区管理局(Philippine Economic Zone Authority)等,对于在此类政府机构进行注册的实体,必须将经审计的财务报表连同要求的其他文件一并提交给这些机构。公司代表处应保存单独的账簿,并且还需要保存经审计的财务报表。出现此类疏忽经常导致相关公司在收到政府机构罚单或备忘录时颇感意外。

受到处罚的并不一定是新人

并非只有那些发现自己违规的市场新进者的财务部门会受到惩罚。在过去几年中,在菲律宾经济区管理局注册的实体也经历了若干次报告要求方面的变更。不了解变更情况的注册人最终遭受了一些行政处罚。

马上摆脱合规问题

菲律宾政府机构正在收紧合规程序,以确保在菲律宾经营的公司能够遵守法定要求,其中包括公司纳税义务。我们发现政府机构对本地企业实体的税务审计和通知次数有所增加。这些政府机构探查实体合规性问题的范围已不局限于当前经营,最远已追溯至5年之前。

对于证券交易委员会(SEC)合规事宜,首次违规的基本处罚通常为每次违规行为罚款2500菲律宾比索至5000菲律宾比索。然而,如果每年就相同要求出现连续不合规,则罚款数额将会累加。如果某家公司在菲律宾在税务合规方面犯错,则该公司除补缴税款外,还需要按照总税额的25%缴纳追加罚款,另外加上每年20%的利息,并支付和解罚款。总金额将根据该实体不合规税种来确定。

Originally published 2017 09 05

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