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    기타 상호합의(MAP) 통지에 따른 외국자회사의 과거연도 과세취소 소득 반환시 처리 문제

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    댓글 댓글 6건   조회Hit 161,448회   작성일Date 24-06-16 22:10

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    Q. 당사는 최근 과거연도 이중과세에 대한 상호합의 종결 통지를 수취하였습니다. MAP 합의문에 따라 해외자회사(100% 지분 보유)의 2012년~2016년도 소득 중 과세취소된 소득에 대해 한국으로 반환받을 예정입니다.(실제 송금 진행)
    당사는 당해년도 APA 조정 관련 회계는 매출채권/채권으로 당기손익 처리 중이나, 상기 건은 과거년도(MAP)에 대한 소득 회수로 당기손익으로 볼 수 있는지와 당기손익이라면 영업외수익으로 봐야하는지에 대해 문의드립니다.

    A. 상호합의로 이전가격조정(TP adjustment)을 하여 과거 사업연도의 소득을 받환받은 경우(따라서 이익이 증가), 회계목적상, 그 거래의 성격에 따라 과거사업연도의 영업이익(사업거래의 경우) 또는 영업외이익(자금거래의 경우)의 증가로 회계처리하는 것입니다(전기오류수정이익으로 반영).
    한편 법인세 목적상, 상호합의결과에 의한 소득금액 및 결정세액의 조정을 받고자 하는 거주자 및 내국법인은 상호합의종결통보서(국조칙 §14 별지 16호)를 받은 날부터 3개월 이내에 ‘소득금액 계산특례 신청서’(국조칙 §13 별지 5호)에 상호합의종결통보서를 첨부하여 납세지 관할 세무서장에게 수정신고 또는 경정청구를 해야 합니다.(국조법 §12 ②, 국조령 §21 ①) 이 경우 과소신고가산세는 적용되지 않으나 미납부가산세는 적용됩니다.
    관련규정 : 국제조세조정에 관한 법률 제12조[체약상대국의 과세조정에 대한 대응조정], 동법 시행령 제21조[대응조정 신청절차]

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