MTF Articles Archives - Page 2 of 51 - MTF Counsel | Tax, Customs, Commercial, Corporate Lawyers Philippines

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...

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...