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

Taxpayers as top withholding agents

Written on April 16, 2026. Posted in MTF Articles.

By: Atty. Lew Earvin H. Manarin on April 16, 2026 TAXES are rarely simple. But the withholding tax mechanism reflects a clear and practical policy choice: collect income tax at source before it is lost to non-compliance. For taxpayers, this system is important in determining whether they have...

Taxation of cross-border services clarified

Written on April 9, 2026. Posted in MTF Articles.

By: Atty. Euney Marie J. Mata-Perez on April 9, 2026 THE Bureau of Internal Revenue (BIR) has clarified that not all income from cross-border transactions should be considered Philippine-sourced income. On March 30, 2026, the BIR issued Revenue Memorandum Circular (RMC) 24-2026 to clarify the...

How the energy emergency and fuel tax relief law operates

Written on April 2, 2026. Posted in MTF Articles.

By: Atty. Wenver James C. Dela Rosa on April 2, 2026 IN response to global oil market disruptions brought about by the war in the Middle East, President Ferdinand Marcos Jr. recently declared a state of national energy emergency and rolled out a coordinated national response by issuing Executive...

Rights and empowerment under the Magna Carta for Women

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

By: Atty. Keshia Daniell L. Valencia on March 26, 2026 LONG before the enactment of the Magna Carta for Women (MCW), the late president Cory Aquino, in 1988, designated March as “Women’s Role in History” month, rationalizing that it would be fair and fitting that contributions of Filipino women...

Withholding tax obligation challenges of ASEAN member-states

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

By: Atty. Euney Marie J. Mata-Perez on March 19, 2026 ON March 11, 2026, I was invited as a resource speaker in a discussion on “Tax Compliance Challenges Faced by Businesses in the Asean Member-States (AMS)” during the 22nd Working Group on the Asean Forum on Taxation (WG-AFT) held at the New...

Understanding the Anti-VAWC Act

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

By: Atty. Mary Grace S. Tejada on March 12, 2026 EVERY March 8, the world celebrates International Women’s Day to recognize their achievements of women and shed light on issues and struggles they face, particularly violence and discrimination. In the Philippines, Republic 9262, or the Anti-Violence...

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...