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

More women must join company boards

Written on March 5, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on March 5, 2026 IT is Women’s Month, and we call for more women to join the boards of directors of companies nationwide. Gender diversity is an economic and governance imperative, not a slogan or a compliance check box. It has been recognized that having...

BIR’s best evidence obtainable

Written on February 26, 2026. Posted in MTF Articles.

By: Atty. Xela Leona D. Laqui on February 26, 2026 THE authority of the Bureau of Internal Revenue (BIR) to assess taxes based on the “best evidence obtainable” is anchored in Section 6(B) of the National Internal Revenue Code of 1997, as amended (Tax Code). Section 6(B) provides that when a report...

When collection of taxes may be suspended

Written on February 19, 2026. Posted in MTF Articles.

By: Atty. Keshia Daniell L. Valencia on February 19, 2026 IT is a well-established doctrine that taxes are the lifeblood of the government. The Supreme Court opined in one case that, without taxes, the government would be paralyzed for lack of motive power to activate or operate it. The application...

Graft and plunder in flood control cases

Written on February 12, 2026. Posted in MTF Articles.

By: Atty. Wenver James C. Dela Rosa on February 12, 2026 THE flood control scandal that came to light in 2025 sparked public outrage and renewed scrutiny of government infrastructure projects. As authorities move to hold those accountable, two laws figure prominently in the cases filed: Republic...

Taxing ill-gotten wealth

Written on February 5, 2026. Posted in MTF Articles.

By: Atty. Rey Christian M. Guintibano on February 5, 2026 CORRUPTION remains a problem in the country. Despite repeated reforms and policy initiatives, public funds continue to be vulnerable to misuse and misappropriation. Recent government investigations have revealed that an estimated 60...

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...