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Publications
MTF Tax Journal
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ONE LAST LOOK AT SURTAX
Written on June 3, 2021
By Mark Anthony Tamayo on June 3, 2021. A positive change brought about by Republic Act (RA) 11534 (Create Act)...
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PUSHING FOR A TAXPAYERS’ CHARTER
Written on May 27, 2021
By Euney Marie Mata-Perez on May 27, 2021. We need a charter, which the Philippine has yet to adopt, to...
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TAXATION OF PROPRIETARY EDUCATIONAL INSTITUTIONS
Written on May 20, 2021
By Euney Marie Mata-Perez on May 20, 2021. There is now confusion as to the taxation of educational institutions which...
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VAT EXEMPT THRESHOLD ON SALE OF REAL PROPERTIES
Written on May 13, 2021
By Euney Marie Mata-Perez on May 13, 2021. Since President Rodrigo Duterte vetoed certain provisions of the Corporate Recovery and...
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MAKING WORK-FROM-HOME WORK
Written on May 6, 2021
By Gerardo Maximo Francisco on May 6, 2021 Where feasible, employers are mandated to implement work-from-home (WFH) arrangements to help...
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STOCKHOLDER SUITS
Written on April 29, 2021
By: Ellaine Anne Bernardino on April 29, 2021. Stockholders of a corporation may file legal suits based on the unlawful...
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FIDUCIARY DUTIES OF DIRECTORS
Written on April 22, 2021
By: Reina G. Fabregas on April 22, 2021. The Revised Corporation Code (RCC) vests in the board of Directors the...
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APPLICATION OF TAX TREATIES
Written on April 15, 2021
By: Zoe Bryce Amac on April 15, 2021. Tax conventions or treaties are mechanisms imposed by a state in order...
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THE RATIONALE BEHIND THE PRESIDENT’S VETO OF CERTAIN CREATEProvisions
Written on April 1, 2021
By Euney Marie Mata-Perez on April 1, 2021. President Rodrigo Duterte finally signed into law the much-awaited Corporate Recovery and...
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