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The TRAIN or Tax Reform for Acceleration and Inclusion Law (Republic Act No. 10963) provided some relief to us, taxpayers. TRAIN amended Section 2491 of our Tax Code to prohibit expressly the simultaneous or overlap in the imposition of the 20% deficiency interest and 20% delinquency interest, and...

Mata-Perez Tamayo & Francisco (MTF Counsel) conducted a successful Tax and Customs Update Seminar on Monday, February 5, 2018, at the Shangri-La Makati. Atty. Euney Marie J. Mata-Perez, the Managing Partner of the firm, discussed the salient changes under the Tax Reform Acceleration and Inclusion...

The Tax Reform for Acceleration and Inclusion (TRAIN) Act, otherwise known as Republic Act (RA) 10963, is basically a blend of increases as well as reductions in tax rates. While it increased the tax on certain passive incomes, documentary stamp as well as excise on petroleum products, minerals, automobiles...