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

No collection of taxes in BIR’s ‘Oplan Kandado’

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

By: Atty. Keshia Daniell L. Valencia on October 8, 2026 “OPLAN Kandado” is a 2009 initiative of the Bureau of Internal Revenue (BIR) to strengthen compliance with essential requirements under the National Internal Revenue Code (Tax Code), such as issuing receipts/invoices, filing of returns, declaration...

Pilaa as local business tax collection tool

Written on October 1, 2026. Posted in MTF Articles.

By: Atty. Kaeth Louis C. Estrada on October 1, 2026 EVERY January, many businesses renew their business permits and licenses while local government units (LGUs) impose fees and local business taxes (LBT). LGUs compute LBT on the gross sales or receipts of these businesses for the preceding calendar...

Whistleblowing under the Tax Code

Written on September 24, 2026. Posted in MTF Articles.

By: Atty. Wenver James C. Dela Rosa on September 24, 2026 WHEN taxes are evaded, the consequences extend beyond the taxpayer and the Bureau of Internal Revenue (BIR). Undeclared income, fraudulent transactions and other forms of tax abuse can reduce the revenue available to fund public services...

Denial of creditable withholding tax refunds

Written on September 17, 2026. Posted in MTF Articles.

By: Atty. Kaeth Louis C. Estrada on September 17, 2026 CERTAIN payers for goods and services in the Philippines are required to withhold creditable withholding taxes (CWT) from their payments made to certain payees. The amount withheld is remitted to the Bureau of Internal Revenue (BIR) as an...

Intercompany offsetting agreement in VAT refund cases

Written on September 10, 2026. Posted in MTF Articles.

By: Atty. Keshia Daniell L. Valencia on September 10, 2026 IT is common for multinational companies to enter into intercompany offsetting agreements to streamline transaction with affiliates, particularly for service payments. Intercompany offsetting agreements are often employed when an affiliate...

Whistleblowing and integrity in the GOCC sector

Written on September 4, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on September 3, 2026 WHISTLEBLOWING, or reporting a wrongdoing or misconduct, does not just make government officials accountable; it is the cornerstone to the protection of integrity. Without doubt, it is something that should be strongly promoted and encouraged. A...

What interrupts the prescriptive period in criminal tax cases?

Written on August 27, 2026. Posted in MTF Articles.

By: Atty. Lew Earvin H. Manarin on August 27, 2026 PRESCRIPTION serves an important purpose in criminal law. While the state is given sufficient time to investigate and prosecute offenses, it cannot indefinitely leave a person exposed to prosecution. Once the prescriptive period expires, the state...

Excluding system losses from VAT base

Written on August 20, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on August 20, 2026 RECENTLY, there has been a clamor to exclude “system losses” from the electricity rates of distribution utilities (DUs) for purposes of value-added tax (VAT). Under the National Internal Revenue Code, as amended (Tax Code), gross receipts...

The power to cancel and abate tax liabilities

Written on August 14, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on August 13, 2026 THE Commissioner of Internal Revenue (CIR) has the power to cancel and abate tax liabilities. Such powers are pursuant to express powers granted to the official under the law. Section 204(B) of the National Internal Revenue Code (Tax Code)...