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NAO News letter December 1, 2007
移転価格税制−相互協議に係る納税猶予制度の創設
移転価格税制による更正又は決定を受けた納税者が租税条約の相手国との相互協議の申し立てをした場合において、その申し立てをした納税者が申請をした時は、更正又は決定に係る国税及びその加算税につき、納税の猶予が認められます。ただし、納税を猶予する場合には、猶予する金額に相当する担保が徴されます。
また、納税の猶予をした国税に係る延滞税のうち、猶予期間に係る延滞税は免除されます。
この改正は、平成19年４月１日以後に行われる申請から適用されます。
Transfer Pricing Taxation --- Introduction of Tax Payment Grace Periods during Mutual Agreement Procedures
When a taxpayer requests a mutual agreement procedure with the other contracting state under a tax convention, national taxes and additional taxes that are payable based on transfer pricing assessments and determinations will be granted a grace period upon submission of required application. When payment of tax is postponed under this system, the taxpayer is required to provide collateral sufficient to cover the tax payments.
Further, delinquency taxes corresponding to national taxes that are granted a grace period will be exempt for such period.
This amendment will be applicable to grace period applications made on or after April 1, 2007.
移転価格税制による更正又は決定を受けた納税者が租税条約の相手国との相互協議の申し立てをした場合において、その申し立てをした納税者が申請をした時は、更正又は決定に係る国税及びその加算税につき、納税の猶予が認められます。ただし、納税を猶予する場合には、猶予する金額に相当する担保が徴されます。
また、納税の猶予をした国税に係る延滞税のうち、猶予期間に係る延滞税は免除されます。
この改正は、平成19年４月１日以後に行われる申請から適用されます。
Transfer Pricing Taxation --- Introduction of Tax Payment Grace Periods during Mutual Agreement Procedures
When a taxpayer requests a mutual agreement procedure with the other contracting state under a tax convention, national taxes and additional taxes that are payable based on transfer pricing assessments and determinations will be granted a grace period upon submission of required application. When payment of tax is postponed under this system, the taxpayer is required to provide collateral sufficient to cover the tax payments.
Further, delinquency taxes corresponding to national taxes that are granted a grace period will be exempt for such period.
This amendment will be applicable to grace period applications made on or after April 1, 2007.
テーマ:会計・税務 / 税理士 - ジャンル:ビジネス
