MTF Articles Archives - MTF Counsel | Tax, Customs, Commercial, Corporate Lawyers Philippines

Knowing when BIR decisions are appealable

Written on November 28, 2025. Posted in MTF Articles.

By: Atty. Lew Earvin H. Manarin on November 27, 2025 TAX administration in the Philippines has long been guided by the principle that, while taxes are indispensable to government operations, their collection must still observe procedural fairness. Jurisprudence continues to refine the delicate...

Where do seized and forfeited goods go?

Written on November 20, 2025. Posted in MTF Articles.

By: Atty. Aziza Hannah A. Bacay on November 20,2025 TO effectively implement the Customs Modernization and Tariff Act (CMTA), the head and other officials of the Bureau of Customs (BOC) are granted the authority to exercise police authority, which includes the seizure and forfeiture of goods. Seizure...

Credit surety fund enables financial inclusion

Written on November 13, 2025. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on November 13,2025 I ATTENDED the annual conference of the Rural Bankers Association of the Philippines (RBAP), and this year’s theme was, “Bridging Generations, Building Futures: Growth, Succession, Governance in Rural Banking.” Rural banks have a...

Taxpayer’s remedy of compromise

Written on November 6, 2025. Posted in MTF Articles.

By: Atty. Xela Leona D. Laqui on November 6,2025 THE National Internal Revenue Code of 1997, as amended (“Tax Code”), provides taxpayers with certain remedies in addressing their tax liabilities, especially the delinquent ones. One of the most important is the remedy of compromise under Section...

When to file an MR for tax appeals cases

Written on October 30, 2025. Posted in MTF Articles.

By: Atty. Raida Argeli G. Grefiel on October 30,2025 WHEN filing court cases, litigants should ensure their actions are brought before the proper forum, and all jurisdictional requirements complied with. The jurisdiction of the courts over the subject matter, or the courts’ power to hear and decide...

Cyber-squatting

Written on October 23, 2025. Posted in MTF Articles.

By: Atty. Rey Christian M. Guintibano on October 23,2025 IN today’s digital age, website names are more than labels, they are digital assets. The act of taking advantage of another person’s name, brand or reputation by registering similar web addresses is known as cybersquatting. Under Republic...

Benefits of the proposed general tax amnesty

Written on October 16, 2025. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on October 16,2025 A WELCOME development is Senate Bill (SB) 60, which proposes a one-time amnesty on all unpaid internal revenue taxes imposed by the national government for 2024 and prior years. Several key tax reforms have been passed, significantly amending...

Tax collection without assessment: Valid or void?

Written on October 9, 2025. Posted in MTF Articles.

By: Atty. Aziza Hannah A. Bacay on October 9,2025 THE National Internal Revenue Code (Tax Code) grants the Commissioner of Internal Revenue (CIR) not just the power to make assessments, but also to enforce collection of taxes. In instances where tax delinquencies are established, the Tax Code...

The new Konektadong Pinoy Act

Written on October 2, 2025. Posted in MTF Articles.

By: Atty. Donn Marie M. Balina on October 2,2025 FOR a country known for having one of the highest numbers of internet users, connections in the Philippines remain a source of frustration. Republic Act 12234, or the Konektadong Pinoy Act, aims to remedy this by promoting an open-access policy...