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By: Atty Gerardo Maximo Francisco on May 7,2020 Covid-19 has caused financial injury and distress to many Filipinos. By early 2021, after the grace periods for loans and other forms of financial assistance granted under Bayanihan 2 will have been exhausted, many more Filipinos will experience the stress and burden of their creditors demanding repayment. […]

            By: Atty. Irish May Quintana on December 3,2020 The abatement or cancellation of internal revenue tax liability is one of the remedies available to taxpayers. This is pursuant to the broad powers of the Commissioner of Internal Revenue (CIR) to cancel and abate tax liabilities under our National Internal […]

By: Atty. Ellaine Anne Bernardino on November 26, 2020 An intra-corporate dispute is one that arises between a stockholder and the corporation, or among stockholders concerning the internal affairs of the corporation. Previously, the Securities and Exchange Commission (SEC) had the jurisdiction to hear and decide intra-corporate disputes under Section 5 of Presidential Decree 902-A […]

By: Atty. Aziza Hannah  Bacay on November 19,2020. Republic Act (RA) 11494, or the “Bayanihan to Recover as One Act” (Bayanihan 2), which implements the government’s response and recovery interventions related to the Covid-19 pandemic, granted some tax relief and incentives to taxpayers. One of these incentives is an income tax exemption on retirement benefits, […]

By. Atty. Euney Marie Mata-Perez on November 12,2020. A government or state exercises its taxing power and authority only on taxpayers, income or transactions that fall within its jurisdiction. Thus, the situs, or place, of taxation is critical in determining whether or not a state has the power to tax, especially with respect to nonresident […]

Contact Information

Our office address:

15/f Unit A. ACT Tower, H.V. Dela Costa St.
Salcedo Village, Makati City 1227 Philippines

Telefax: +632 831-1297

Telephone: +632 808-5375 • +632 815-0069



Euney Marie J. Mata-Perez

Mark Anthony P. Tamayo

Gerardo Maximo V. Francisco