{"id":25815,"date":"2025-10-04T12:48:25","date_gmt":"2025-10-04T04:48:25","guid":{"rendered":"https:\/\/789visa.com\/?p=25815"},"modified":"2025-10-13T07:40:15","modified_gmt":"2025-10-13T07:40:15","slug":"%e8%8f%b2%e5%be%8b%e5%ae%be%e5%85%ac%e5%8f%b8%e6%b3%a8%e5%86%8c%e5%90%8e%e5%bf%85%e9%a1%bb%e5%9c%a8bir%ef%bc%88%e7%a8%8e%e5%8a%a1%e5%b1%80%ef%bc%89%e7%99%bb%e8%ae%b0%e5%90%97%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/www.smartdito.com\/?p=25815","title":{"rendered":"\u83f2\u5f8b\u5bbe\u516c\u53f8\u7ae0\u7a0b\u4e0e\u7ec6\u5219By-laws\u4f60\u61c2\u600e\u4e48\u7533\u8bf7\u5417\uff1f"},"content":{"rendered":"\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u6ce8\u518c\u540e\u5fc5\u987b\u5728BIR\uff08\u7a0e\u52a1\u5c40\uff09\u767b\u8bb0\u5417\uff1f<\/strong><br>\u662f\u7684\u3002\u6240\u6709\u5728\u83f2\u5f8b\u5bbe\u6ce8\u518c\u7684\u516c\u53f8\uff08\u5305\u62ec\u5916\u8d44\u4f01\u4e1a\u3001\u5206\u516c\u53f8\u3001\u4ee3\u8868\u5904\uff09\u90fd\u5fc5\u987b\u5728 <strong>BIR\uff08Bureau of Internal Revenue\uff09<\/strong> \u767b\u8bb0\uff0c\u83b7\u53d6\u516c\u53f8\u7a0e\u53f7\uff08TIN\uff09\u4e0e\u7a0e\u52a1\u767b\u8bb0\u8bc1\uff08Form 2303\uff09\u3002<br>\u5b8c\u6210\u767b\u8bb0\u540e\uff0c\u516c\u53f8\u53ef\u5408\u6cd5\u5f00\u5177\u5b98\u65b9\u53d1\u7968\uff08Official Receipts\uff09\uff0c\u5e76\u5f00\u59cb\u5c65\u884c\u7eb3\u7a0e\u4e49\u52a1\u3002<br>\u672a\u53ca\u65f6\u6ce8\u518c\u5c06\u5bfc\u81f4\u65e0\u6cd5\u5f00\u7acb\u94f6\u884c\u8d26\u6237\u3001\u7b7e\u5408\u540c\u3001\u751a\u81f3\u88ab\u8ba4\u5b9a\u4e3a\u201c\u975e\u6cd5\u7ecf\u8425\u201d\u3002<br><strong>998\u5546\u52a1\u4e8b\u52a1\u6240<\/strong>\u53ef\u4e3a\u60a8\u5168\u7a0b\u4ee3\u529eBIR\u767b\u8bb0\u3001\u53d1\u7968\u6279\u51c6\u53ca\u7a0e\u52a1\u7cfb\u7edf\u6fc0\u6d3b\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"976\" height=\"944\" src=\"https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222120245.jpg\" alt=\"\" class=\"wp-image-25943\" srcset=\"https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222120245.jpg 976w, https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222120245-300x290.jpg 300w, https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222120245-768x743.jpg 768w\" sizes=\"auto, (max-width: 976px) 100vw, 976px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u7a0e\u52a1\u767b\u8bb0\u9700\u8981\u51c6\u5907\u54ea\u4e9b\u6587\u4ef6\uff1f<\/strong><br>\u5e38\u89c1\u6587\u4ef6\u5305\u62ec\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>SEC\u6ce8\u518c\u6587\u4ef6\uff08Certificate of Incorporation\uff09<\/li>\n\n\n\n<li>\u516c\u53f8\u7ae0\u7a0b\u4e0e\u7ec6\u5219\uff08Articles of Incorporation &amp; By-laws\uff09<\/li>\n\n\n\n<li>\u5e02\u5e9c\u8425\u4e1a\u6267\u7167\uff08Business Permit\uff09<\/li>\n\n\n\n<li>Barangay Clearance<\/li>\n\n\n\n<li>\u516c\u53f8\u79df\u8d41\u5408\u540c\u6216\u5730\u5740\u8bc1\u660e<\/li>\n\n\n\n<li>\u516c\u53f8\u8463\u4e8b\u8eab\u4efd\u8bc1\u4ef6\u6216\u62a4\u7167\u590d\u5370\u4ef6<br>\u5b8c\u6210\u540e\u5c06\u83b7\u5f97BIR Form 2303\uff08\u7a0e\u52a1\u767b\u8bb0\u8bc1\uff09\uff0c\u5e76\u53ef\u6b63\u5f0f\u5f00\u5177\u53d1\u7968\u4e0e\u8fdb\u884c\u7eb3\u7a0e\u7533\u62a5\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u9700\u8981\u7f34\u7eb3\u54ea\u4e9b\u4e3b\u8981\u7a0e\u79cd\uff1f<\/strong><br>\u6839\u636e\u516c\u53f8\u4e1a\u52a1\u7c7b\u578b\u4e0e\u89c4\u6a21\u4e0d\u540c\uff0c\u4e3b\u8981\u7a0e\u79cd\u5305\u62ec\uff1a<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u516c\u53f8\u6240\u5f97\u7a0e\uff08Corporate Income Tax\uff09<\/strong> \u2014 \u4e00\u822c\u7a0e\u7387\u4e3a25%\uff08\u90e8\u5206\u4e2d\u5c0f\u4f01\u4e1a\u4eab20%\u4f18\u60e0\uff09\u3002<\/li>\n\n\n\n<li><strong>\u589e\u503c\u7a0e\uff08VAT\uff09<\/strong> \u2014 \u6807\u51c6\u7a0e\u7387\u4e3a12%\uff0c\u82e5\u5e74\u6536\u5165\u4f4e\u4e8e300\u4e07\u62ab\u7d22\uff0c\u53ef\u9009\u62e9\u6ce8\u518c\u4e3a\u975eVAT\u7eb3\u7a0e\u4eba\u3002<\/li>\n\n\n\n<li><strong>\u9884\u6263\u7a0e\uff08Withholding Tax\uff09<\/strong> \u2014 \u9488\u5bf9\u85aa\u8d44\u3001\u670d\u52a1\u3001\u79df\u91d1\u7b49\u6536\u5165\u6765\u6e90\u3002<\/li>\n\n\n\n<li><strong>\u5730\u65b9\u8425\u4e1a\u7a0e\uff08Local Business Tax\uff09<\/strong> \u2014 \u7531\u5e02\u653f\u5e9c\u6309\u8425\u4e1a\u989d\u5f81\u6536\u3002<br><strong>998\u5546\u52a1\u4e8b\u52a1\u6240<\/strong>\u53ef\u6839\u636e\u60a8\u7684\u516c\u53f8\u7c7b\u578b\u4e0e\u89c4\u6a21\uff0c\u63d0\u4f9b\u7a0e\u52a1\u7b79\u5212\u5efa\u8bae\uff0c\u786e\u4fdd\u5408\u89c4\u4e0e\u8282\u7a0e\u5e76\u884c\u3002<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u662f\u5426\u5fc5\u987b\u8058\u8bf7\u4f1a\u8ba1\u5e08\u6216\u5ba1\u8ba1\u5e08\uff1f<\/strong><br>\u662f\u7684\u3002\u83f2\u5f8b\u5bbe\u6cd5\u5f8b\u8981\u6c42\u516c\u53f8\u8d26\u76ee\u9700\u7531\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff08CPA\uff09\u7ba1\u7406\uff0c\u5e76\u6bcf\u5e74\u63d0\u4ea4\u7ecf\u5ba1\u8ba1\u8d22\u52a1\u62a5\u8868\uff08Audited Financial Statement, AFS\uff09\u3002<br>\u516c\u53f8\u9700\u4fdd\u7559\u8d26\u7c3f\u4e0e\u51ed\u8bc1\uff0c\u5e76\u5b9a\u671f\u5411BIR\u7533\u62a5\u3002<br><strong>998\u5546\u52a1\u4e8b\u52a1\u6240<\/strong>\u63d0\u4f9b\u4f1a\u8ba1\u3001\u62a5\u7a0e\u53ca\u5e74\u5ea6\u5ba1\u8ba1\u670d\u52a1\uff0c\u786e\u4fdd\u516c\u53f8\u5728BIR\u4e0eSEC\u7684\u5e74\u5ea6\u5408\u89c4\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1440\" height=\"1079\" src=\"https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222115909-rotated.jpg\" alt=\"\" class=\"wp-image-25942\" srcset=\"https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222115909-rotated.jpg 1440w, https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222115909-300x225.jpg 300w, https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222115909-1024x767.jpg 1024w, https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/10\/\u56fe\u7247_20231222115909-768x575.jpg 768w\" sizes=\"auto, (max-width: 1440px) 100vw, 1440px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u662f\u5426\u9700\u8981\u5b9a\u671f\u5411SEC\u63d0\u4ea4\u62a5\u544a\uff1f<\/strong><br>\u662f\u7684\u3002<br>\u6bcf\u5e74\u516c\u53f8\u9700\u5411 <strong>SEC\uff08Securities and Exchange Commission\uff09<\/strong> \u63d0\u4ea4\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u5e74\u5ea6\u8d22\u52a1\u62a5\u8868\uff08AFS\uff09<\/strong><\/li>\n\n\n\n<li><strong>\u516c\u53f8\u57fa\u672c\u4fe1\u606f\u8868\uff08General Information Sheet, GIS\uff09<\/strong><br>GIS\u987b\u5728\u5e74\u5ea6\u80a1\u4e1c\u5927\u4f1a\u540e30\u65e5\u5185\u63d0\u4ea4\uff1bAFS\u987b\u7ecf\u5ba1\u8ba1\u5e08\u7b7e\u7ae0\uff0c\u5426\u5219\u5c06\u9762\u4e34\u7f5a\u6b3e\u6216\u516c\u53f8\u8bb0\u5f55\u51bb\u7ed3\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u9700\u8981\u591a\u4e45\u62a5\u7a0e\u4e00\u6b21\uff1f<\/strong><br>\u7a0e\u52a1\u7533\u62a5\u9891\u7387\u5982\u4e0b\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u589e\u503c\u7a0e\uff08VAT\uff09<\/strong>\uff1a\u6bcf\u6708\u6216\u6bcf\u5b63\u5ea6\u7533\u62a5\u4e00\u6b21\u3002<\/li>\n\n\n\n<li><strong>\u9884\u6263\u7a0e\uff08Withholding Tax\uff09<\/strong>\uff1a\u6bcf\u6708\u7533\u62a5\u4e00\u6b21\u3002<\/li>\n\n\n\n<li><strong>\u6240\u5f97\u7a0e\uff08Income Tax\uff09<\/strong>\uff1a\u5b63\u5ea6\u9884\u7f34\u3001\u5e74\u5ea6\u6c47\u603b\u7533\u62a5\u3002<\/li>\n\n\n\n<li><strong>\u5730\u65b9\u7a0e\uff08Local Tax\uff09<\/strong>\uff1a\u6bcf\u5e74\u7f34\u7eb3\u4e00\u6b21\uff0c\u901a\u5e38\u57281\u6708\u5b8c\u6210\u3002<br><strong>998\u5546\u52a1\u4e8b\u52a1\u6240<\/strong>\u53ef\u5e2e\u52a9\u4f01\u4e1a\u5efa\u7acb\u5b8c\u6574\u7684\u62a5\u7a0e\u65e5\u5386\u4e0e\u63d0\u9192\u673a\u5236\uff0c\u907f\u514d\u6f0f\u62a5\u3001\u8fdf\u62a5\u3002<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u53ef\u4ee5\u7533\u8bf7\u7a0e\u52a1\u51cf\u514d\u6216\u8c41\u514d\u5417\uff1f<\/strong><br>\u53ef\u4ee5\u3002<br>\u5982\u679c\u4f01\u4e1a\u5c5e\u4e8e <strong>BOI\uff08\u6295\u8d44\u59d4\u5458\u4f1a\uff09\u6ce8\u518c\u4f01\u4e1a<\/strong> \u6216 <strong>PEZA\uff08\u7ecf\u6d4e\u533a\uff09\u5165\u9a7b\u4f01\u4e1a<\/strong>\uff0c\u53ef\u4eab\u53d75\u81f38\u5e74\u7684\u514d\u7a0e\u671f\u53ca\u7a0e\u6536\u4f18\u60e0\u653f\u7b56\u3002<br>\u6b64\u5916\uff0c\u4e2d\u5c0f\u4f01\u4e1a\uff08Micro, Small, Medium Enterprises\uff09\u53ef\u4eab\u53d7\u90e8\u5206\u6240\u5f97\u7a0e\u51cf\u514d\u3002<br><strong>998\u5546\u52a1\u4e8b\u52a1\u6240<\/strong>\u719f\u6089\u83f2\u5f8b\u5bbe\u5404\u9879\u6295\u8d44\u6fc0\u52b1\u653f\u7b56\uff0c\u53ef\u4e3a\u5ba2\u6237\u5b9a\u5236\u4e13\u5c5e\u8282\u7a0e\u65b9\u6848\u3002<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u672a\u6309\u65f6\u7533\u62a5\u4f1a\u6709\u4ec0\u4e48\u540e\u679c\uff1f<\/strong><br>\u672a\u53ca\u65f6\u7533\u62a5\u7a0e\u52a1\u6216\u63d0\u4ea4\u62a5\u544a\u5c06\u9762\u4e34\u4ee5\u4e0b\u540e\u679c\uff1a<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7f5a\u6b3e\uff08\u901a\u5e38\u4e3a\u6bcf\u9879\u7533\u62a5\u768425%\u6ede\u7eb3\u91d1\uff09<\/li>\n\n\n\n<li>\u6bcf\u6708\u5229\u606f3%<\/li>\n\n\n\n<li>\u88abBIR\u6216SEC\u5217\u5165\u201cNon-Compliant List\u201d<\/li>\n\n\n\n<li>\u4e25\u91cd\u8005\u53ef\u88ab\u540a\u9500\u8425\u4e1a\u6267\u7167<br>998\u5546\u52a1\u4e8b\u52a1\u6240\u53ef\u534f\u52a9\u6062\u590d\u65e7\u8d26\u3001\u8865\u4ea4\u7533\u62a5\u4e0e\u6e05\u7406\u5386\u53f2\u5408\u89c4\u95ee\u9898\u3002<img alt=\"\"><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u7a0e\u53f7\uff08TIN\uff09\u662f\u5426\u53ef\u7528\u4e8e\u94f6\u884c\u6216\u7b7e\u8bc1\u7533\u8bf7\uff1f<\/strong><br>\u53ef\u4ee5\u3002TIN\u4e0d\u4ec5\u662f\u516c\u53f8\u7ecf\u8425\u7684\u57fa\u7840\uff0c\u4e5f\u662f\u6cd5\u4eba\u6216\u5916\u56fd\u80a1\u4e1c\u5728\u83f2\u5f8b\u5bbe\u5f00\u8bbe\u94f6\u884c\u8d26\u6237\u3001\u7533\u8bf7\u7b7e\u8bc1\uff08\u5982SIRV\/SRRV\uff09\u6216\u529e\u7406\u5c45\u7559\u7684\u5fc5\u8981\u6587\u4ef6\u3002<br>\u4e2a\u4ebaTIN\u4e0e\u516c\u53f8TIN\u4e0d\u540c\uff0c\u4f46\u5747\u7531BIR\u7edf\u4e00\u7b7e\u53d1\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"876\" height=\"1280\" src=\"https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/08\/1aa9867d07635eb9832e495bba61d305.jpg\" alt=\"\" class=\"wp-image-24612\" srcset=\"https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/08\/1aa9867d07635eb9832e495bba61d305.jpg 876w, https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/08\/1aa9867d07635eb9832e495bba61d305-205x300.jpg 205w, https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/08\/1aa9867d07635eb9832e495bba61d305-701x1024.jpg 701w, https:\/\/www.smartdito.com\/wp-content\/uploads\/2025\/08\/1aa9867d07635eb9832e495bba61d305-768x1122.jpg 768w\" sizes=\"auto, (max-width: 876px) 100vw, 876px\" \/><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>\u83f2\u5f8b\u5bbe\u516c\u53f8\u53ef\u5426\u6682\u65f6\u505c\u4e1a\uff08\u4f11\u7720\uff09\uff1f<\/strong><br>\u53ef\u4ee5\u3002\u82e5\u516c\u53f8\u6682\u4e0d\u7ecf\u8425\uff0c\u53ef\u5411BIR\u4e0eSEC\u7533\u8bf7 <strong>Temporary 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