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Tax Waivers During Rehabilitation Proceedings

By: Atty. Nica Marsha V. Gasapo on February 8,2024 The Financial Rehabilitation and Insolvency Act (“FRIA”) or Republic Act No. 10142 was enacted with the aim of offering debtors an avenue to preserve and maximize the value of their assets and prioritize claims; and, at the same time, ensuring...

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Legislative Tax Developments to expect in 2024

By: Atty. Euney Marie J. Mata-Perez on January 4,2024 Happy new year everyone!  Time flies so fast, and we are now in 2024.  It has been four years that our law firm, Mata-Perez, Tamayo & Francisco has been contributing weekly to this column, More to Follow Column of The Manila Times. ...

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Basics of Real Property Tax

By: Atty. Nica Marsha Gasapo on December 21,2023 As the curtains fall on another trip around the sun, it is important to dissect the events that unfolded in the past months. The conclusion of the year is not merely a time for reflective musings; it also a strategic and opportune moment to plan...

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Entirety Rule in Customs Classification

By: Atty. Mark Anthony Tamayo on December 15,2023. Correctly classifying imported goods is crucial for international trade. It influences trade statistics, regulations, and the determination of duty rates. The Harmonized System (HS), a globally adopted framework developed by the World Customs...

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