タイ・インドネシア・フィリピンへの進出支援、進出後の会計・税務管理を支援する会計事務所

タイ・インドネシア・フィリピンの会計や税務ならAsahi Networks

ホーム > ブログ > 2015年8月

2015年8月

移転価格リスクと向き合う⑨ホンダ、移転価格裁判で勝訴確定

2015年5月28日、ホンダがブラジル子会社との取引で利益を海外に移したとする追徴課税を不服として、国に取消を求めた訴訟で、東京高裁で控訴を棄却された国側が上告せず、ホンダ側の勝訴が動かぬものとなりました。ホンダ側の請求は全面的に認められ、約75億円の課税処分を取消すという一、二審の判決が確定したのです(2015年6月13日付の日本経済新聞電子版)。

 ビエンチャンのコンビニ

(タイ王国の北東に位置するラオスの首都ヴィエンチャンのコンビニ)

 

本件は、ホンダが、ブラジルのマナウスフリーゾーン(自由貿易地域。輸入税等が減免され、“マナウス税恩典利益”が享受できる)で自動二輪車の製造・販売を行う間接子会社との間で行った部品の販売取引の対価について、国側が算定した独立企業間価格が違法か否かを巡り争われたものです。

 

争点は、国側が選定した比較対象法人が適当か否か。二審・東京高裁は判決理由で現地間接子会社が受けていた税の優遇措置は同子会社の利益率に重要な影響を及ぼすと指摘し、一審の判断と同様、同国内で税優遇を受けていない同種企業と比較して課税対象の利益を計算した国側の手法を誤りだと結論付けました。

 

ここで注目すべきは、本件は東京国税局が2004年6月に行った1997年から2002年の6年間の収益に関する追徴課税に係る案件であるにもかかわらず、下表のように2004年8月にホンダが当局に異議申立てを行ってから、国税不服審判所への審査請求、東京地裁、東京高裁での裁判で勝訴、そして、国側が上告を断念しそれが確定するまで、実に10年以上の年月が経過しているということです。

 

【東京国税局からホンダへの課税をめぐる経緯】(2015年5月14日付日本経済新聞朝刊)

2004年6月    東京国税局が移転価格税制で追徴課税

     8月   ホンダが東京国税局に異議申立て

2007年7月      国税局、一部を除き申立てを棄却

    8月   ホンダが国税不服審判所に審査請求

2010年9月    審判所が請求を棄却

2011年3月       ホンダが課税処分取り消し求め東京地裁に提訴

2014年8月       東京地裁がホンダ側勝訴の判決

2015年5月       東京高裁が国側の控訴棄却の判決

         国側が上告を断念し、ホンダの勝訴が確定

 

ホンダは、日本とブラジルでの二重課税を解消するために、両国の税務当局に相互協議を申立てました。しかし、協議は決裂し、ブラジルからの税金の還付はなされなかったため裁判で勝訴するほか、二重課税を回避する手段はありませんでした。

 

しかし、移転価格訴訟を行うには、弁護士費用だけでなく、会計士費用、エコノミスト費用など税務専門家や経済分析などの外部の専門家に支払う費用が発生します。また、訴訟は、通常、長期にわたり、対応に追われる企業内部の人件コストは莫大な金額にのぼります。

 

訴訟、相互協議の申立てのような移転価格案件に係る事後的救済に頼れないのであれば、早急に事前の対策を行うことが肝要です。それには、日本だけでなく進出国における移転価格税制や税務執行状況に十分精通して、海外関係会社取引における移転価格の妥当性を立証し、それを文書化しておかなければなりません。

 

“税務当局が算定した取引価格”で海外関係会社取引をせざるを得ないといった状況は避けて通りたいものです。税に支配されたビジネスをしないためにも、税金リスク対策を後回しにせず、重要な経営課題ととらえる必要があるでしょう。

 

以上

 

~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~

 

朝日ネットワークスグループは、日本とインドネシア・タイ・フィリピン間の移転価格に係る各種サービスを提供しております。ご質問・ご相談等ございましたら、当HPの「資料請求・お問い合わせ」よりお気軽にお問い合わせ下さい。

 

 

タイの贈与税 (Gift Tax in Thailand)

Revenue Code Amendment Act (No.40) B.E.2558 (Gift Tax)

Published in the Royal Gazette on 5 August 2015

(Effective after 180 days from published date – 2 February 2016)

* Amendment of section 42 as follows:

              – Revised section 42 (10)

              – Added section 42 (26) (27) (28) (29)

 

Giving movable property

1. Tax payers

                1.1 Natural person who receive income derived under patronage or gift from ascendants, descendants or spouse

                1.2 Natural person who receive income derived under moral obligation or gift made in a ceremony or on occasions in accordance with established custom from others

2. Taxable income

                All movable property

3. Excempt income

            3.1 Income derived under patronage or gift from ascendants, descendants or spouse, only the portion of income not exceeding 20 MB throughout a tax year.

              3.2 Income derived under moral obligation or gift made in a ceremony or on occasions in accordance with established custom from person that are not ascendants, descendants or spouse, only the portion of income not exceeding 10 MB throughout a tax year.

              3.3 Income from gifts whereby the person who received the gift will use them for the religious, educational or public benefit purposes.

4. Tax calculation method

              – Gift of money and other property received by an ascendant, descendant or spouse: 5% tax on the value over 20 million Baht.

              – Gift of money and other property received by other persons not being an ascendant, descendant or spouse: 5% tax on the value over 10 million Baht.

5. Filing procedures

              – Filing PND.90 (paying tax at 5% or including together with other tax income)

6. Others

              Cannot deduct withholding tax.

 

Giving immovable property

1. Tax payers

Parent who transfer the ownership or possessory right in an immovable property without any consideration to a legitimate child (excluding adopted child).

2. Taxable income

                All immovable property

3. Excempt income

              Income above, only the portion of income not exceeding 20 MB throughout a tax year.

4. Tax calculation method

              – Gift of immoveable property received by a lawful child (not including adopted child): 5% tax on the value over 20 million Baht.

5. Filing procedures

              – Filing PND.90 (paying tax at 5% or including together with other tax income)

6. Others

              Can deduct 5 % withholding tax from the exceeding income, in case of transfer the ownership or possessory right in an immovable property over than 20 MB in one time.

 

IMG_1065タイプーケット4

タイの相続税 (Interitence Tax in Thailand)

 

 

Inheritance Tax Act B.E 2558

Published in the Royal Gazette on 5 August 2015

(Effective after 180 days from published date – 2 February 2016)

1. Tax payers

 1) Individual and *Juristic person with Thai nationality

 2) Person who is residing in Thailand

 3) The person who received the legacies situates in Thailand

* Thai Juristic person: 1) registered in Thailand or 2) More than 50% of the capital held by Thai or 3) More than half of the management having Thai nationality

2. Taxable income

 1) Immovable properties

 2) Securities according to the Securities and Exchange law

 3) Deposit or similar types of instruments payable to owners at call

 4) Vehicle with registration

 5) Other as defined by Royal decree

3. Except income

  • A legacy received from a testator who dies before the Act come into force
  • A legacy received by the spouse
  • Heirs who will use this legacy for religious educational or public benefit
  • Government authorized or juristic person that have as their objectives religious educational or public benefit
  • Person or international person under the obligation of Thailand towards the UN or pursuant to international laws.

4. Tax calculation method (including deductions)                           

*The value of a legacy that exceeds 100 million Baht obtained from the testator either once or on several occasions at the rate of 5% the properties for heirs who are ascendants or descendants of the testator or 10% for other heirs.

 *The value of a legacy: the value of all property inherited after the deduction of all liabilities therefrom determined based on the date of receipt as a legacy as follows:

 1) In the case of immovable property, the value will be based on the government appraised value for the purpose of collecting fees for registering rights and juristic acts under the land code after deducting any obligation for eviction.

 2) In the case of securities listed on the Stock Exchange of the Thailand (SET), the value of the securities as at the close of business of the SET (closing price) on the day on which the legacies are obtained shall be used.

 3) Other case shall be according to the criteria stated in Ministerial Regulations.

For the translation of foreign currency to Thai currency, the conditions and criteria prescribed by the Revenue Department shall be used.

5. Inheritance Tax Rate

The value of a legacy (Baht)

Ascendants or descendant

Other heirs

0-100,000,000

Exempt

Exempt

over 100,000,000

5%

10%

6. Filing procedures

 

  • Submit application to the revenue office branches within 150 days from the date on which the legacies were obtained.
  • In the case of having filed the inheritance tax return within the due date, the assessment officers are required to assess tax within one year from the date of filing the return. The period will however be extendable, but not exceeding three years, if there are necessary and unavoidable reasons for which the Director-General of the Revenue Department will grant approval in a case by case basis.

7. Tax payment extension

 

  • May pay the inheritance tax by installments, buts not exceeding five years.
  • Surcharge:
  • 1) For installments over a period of not more than 2 years, no surcharge (interest charge) is payable; and
  • 2) For installment over a period of more than 2 years, a surcharge of 1.5% per month is additionally payable

8. Others

 

  • A claim of tax refund can be submitted within 5 years, no interest will be permitted.

9. Penalties and Punishment

  • For failure to file the inheritance tax return within the time limit: 100% of the tax due
  • For incorrectly calculation the amount of tax due when filing the tax return: 50% of the additional tax payment.
  • For failing to file an Inheritance Tax Return without justifiable ground: not more than 500,000 Baht.
  • For evading or attempting to evade the payment of Inheritance Tax: not more than 200,000 Baht or imprisonment for not more than one year or both
  • For break, move, conceal or transfer of the property was seized or attached to other person: imprisonment for a term not exceeding two years and fine not exceed 400,000 Baht.
  • (In case the offender is juristic person, the managing director, manager or the delegate of juristic person those involved in the offense of tax penalties)

 

The Revenue Department will issue laws and regulations regarding this matter later.

IMG_1083タイ国王誕生日前日

If you have any enquiries, please fel free to contact to us.

otoiawase@asahinetworks.com

ホーム > ブログ > 2015年8月