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

BIR promises reforms in tax audits

Written on January 29, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on January 29, 2026 WE have been asking the Bureau of Internal Revenue (BIR) to implement a fair, transparent and risk-based audit program. Under existing regulations, the BIR supposedly adopts and implements a program which sets down the rules in prioritizing...

Using the net worth method to check corruption and tax evasion

Written on January 22, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on January 22, 2026 WITH recent corruption incidents being unraveled, including alleged purchases of very high-end properties by government officials, it has become apparent that many government officials and contractors have been living extravagantly. We have...

A closer look at crimes mala in se and mala prohibita

Written on January 15, 2026. Posted in MTF Articles.

By: Atty. Mary Grace S. Tejada on January 15, 2026 IN criminal law, understanding the distinction between crimes mala in se and mala prohibita is essential for determining the basis for criminal liability and the applicability of legal defenses. Mala in se crimes are those that are classified...

New Year’s Wish: Legislation of a taxpayer’s bill of rights

Written on January 8, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on January 8, 2026 HAPPY New Year, everyone! The new year is the best time to take stock, look back and count our blessings, as well as a time to look forward and make resolutions (and wishes). We can do the same concerning the taxation regime of our country. In...

Tax leak dilemma

Written on December 25, 2025. Posted in MTF Articles.

By: Atty. Mark Anthony P. Tamayo on December 25, 2025 THE Pillar Two initiative of the Organization for Economic Cooperation and Development (OECD) has reshaped the landscape of global commerce. By mandating a 15 percent minimum effective corporate tax rate for large multinational enterprises...

A call for a transparent and fair BIR audit program

Written on December 18, 2025. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on December 18, 2025 THERE has been so much noise lately on the Bureau of Internal Revenue’s (BIR) issuance of letters of authority (LOAs) to taxpayers, particularly when these cover several years, resulting in taxpayers having to attend and defend assessments...

Immutability of judgment

Written on December 11, 2025. Posted in MTF Articles.

By: Atty. Mary Grace S. Tejada on December 11, 2025 ONE of the hallmarks of an effective and efficient administration of justice is the final resolution of legal disputes. As consistently held by the Supreme Court, every litigation must come to an end in the interest of society as a whole. Central...

Deducting bad debts

Written on December 4, 2025. Posted in MTF Articles.

By: Atty. Rey Christian M. Guintibano on December 4, 2025 FOR many businesses, unpaid receivables are an unavoidable part of operations. Whether arising from unpaid invoices, defaulted loans, or broken payment promises, bad debts can significantly affect a company financially. The National Internal...

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...