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

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...

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)...

When a duplicate document is admissible as evidence

Written on August 7, 2026. Posted in MTF Articles.

By: Atty. Keshia Daniell L. Valencia on August 6, 2026 UNDER the current Revised Rules on Evidence (“RRE”), a “duplicate” can be admissible in evidence, subject to certain conditions. Since the year 1901, the rules of procedure in the Philippines have required that the original document itself...

Equal protection of laws

Written on July 30, 2026. Posted in MTF Articles.

By: Atty. Rey Christian M. Guintibano on July 30, 2026 IN the recent case Tayam v. Recto, the Supreme Court ruled that Republic Act 12079, a law providing value-added tax (VAT) refund to foreign tourists, does not violate the constitutional right to equal protection of laws. In the case, Tayam...

When is there Legal Standing to Sue?

Written on July 23, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on July 23, 2026 The Supreme Court can exercise its power of judicial review only when the following requisites are met: (1) the existence of an actual and appropriate case; (2) a personal and substantial interest of the party raising the constitutional question;...