By: Atty. Euney Marie J. Mata-Perez on July 11,2024
On 13 June 2024, President Ferdinand R. Marcos, Jr. signed into law Republic Act No. 12001, the Real Property Valuation and Assessment Reform Act (RP-VAR Act), which will change significantly the landscape of our real property valuation...
By Euney Marie Mata-Perez on August 24, 2023
THE amendments to the National Internal Revenue Code of 1997 (Tax Code), introduced by Republic Act (RA) 11534 (Create) and by RA 10963, or the “Tax Reform for Acceleration and Inclusion” (Train), particularly on the imposition of value-added...
By: Atty. Euney Marie Mata-Perez on August 17,2023
IMPROVING board diversity is increasingly seen as contributing to good corporate governance, and its promotion has attracted good governance advocates as well as regulators. There had been studies that suggested that corporate boards structured...
By Euney Marie Mata-Perez on August 3,2023.
I WAS invited by the Tax Accountancy Association Union of Chinese Taipei (Taauct) to speak during its Corporate Integrity and Sustainable Development Asia Regional Seminar recently held in Taiwan. Deputy ministers from the Ministry of Finance and Ministry...
MTF Managing Partner Euney Mata-Perez will moderate this session on Emerging Economies and Tax Issues in this 2023 International Tax Conference organized by the Asian Consulting Group.
Introducing our esteemed presenters at the 2023 International Tax Conference Engage as they bring a wealth of...
By: Atty. Aziza Hannah Bacay on May 25,2023
SECTION 112 of the Tax Code (Republic Act [RA] 8424, as amended) states that a taxpayer may claim for refund or request for issuance of tax credit certificate for its excess unutilized input value-added tax (VAT).
In computing VAT, the input tax (the...
By: Atty. Jan Ethan Gordola on May 11,2023
IN the recent decision of Bases Conversion and Development Authority and John Hay Management Corp. v City Government of Baguio City (BCDA v Baguio Case, GR 192694. Feb. 22, 2023), the Supreme Court stated that “[t]he payment of fees for the issuance...