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By Zoe Bryce Amac on February 25, 2021 The power of taxation is one of the inherent powers of the State and is considered an attribute of sovereignty. Its existence is justified by the so-called lifeblood theory. In Commissioner of Internal Revenue (CIR) v. Algue (GR L-28896, 1988) the Supreme Court held that taxes, as […]


          By. Atty. Nica Gasapo on February 4,2021. The 1987 Philippine Constitution has set forth requirements a corporation must meet before involving itself in certain activities. Depending on its nationality, a corporation may or may not undertake specific business ventures or invest in certain areas. Indeed, the 1987 Constitution was crafted […]


Dear Clients and Friends, We are happy to be sharing with you a copy of our new Tax Journal which highlights significant BIR issuances, Court Decisions, and other relevant issuances from other government agencies. Should you have questions on the above article, please do not hesitate to let us know or email us at info@mtfcounsel.com. Thank […]


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