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By: Euney Marie J. Mata-Perez on February 21, 2019 A year ago today, we published our first article in this column, entitled “A Good Beginning” (https://mtfcounsel.com/2018/02/22/a-good-beginning). It was the beginning of a journey and, after publishing a total of 52 articles, we continue to write. We are grateful to, and...

MTF Managing Partner, Atty. Euney Marie J. Mata-Perez, was one of the panelists during the Ease of Doing Business (EODB) Forum held on January 30, 2019 at the Ateneo Professional Schools Auditorium, Rockwell, Makati, Philippines. Atty. Mata-Perez, along with other local experts, were invited to discuss the implications of Republic...

By: Atty. Euney Marie J. Mata-Perez In response to the thrust of the Asia-Oceana Tax Consultants’ Association to have more exchange of information among its members in the Asia-Pacific region, the Tax-Accountancy Association Union of Republic of Chinese Taipei (TAAUT) held a regional tax conference last January 21, 2019 in...

By: Euney Marie J. Mata-Perez on February 14, 2019 Private corporations are created by fiction of law, and they owe their existence to the law establishing them. In our jurisdiction, such law is the Corporation Code. Upon the issuance by the Securities and Exchange Commission (SEC) of its certificate of...

By: Euney Marie J. Mata-Perez on February 7, 2019 In response to the thrust of the Asia-Oceana Tax Consultants’ Association (AOTCA) to have more exchange of information among its members in the Asia-Pacific region, the Tax-Accountancy Association Union of Republic of Chinese Taipei (TAAUCT) held a regional tax conference last...

By: Mark Anthony P. Tamayo on January 31, 2019 Last of two parts In last week’s article, we discussed briefly the coverage of a post clearance audit (PCA) under customs administrative order (CAO) 01-2019 and the potential issues that may be raised by the post clearance audit group (PCAG) of...

By: Mark Anthony P. Tamayo on January 25, 2019 (First of two parts) The regulation on the guidelines of the Post Clearance Audit (PCA) and Prior Disclosure Program (PDP) has finally been signed by the Department of Finance (DOF) Secretary last Jan. 9, 2019. Embodied under Customs Administrative Order (CAO)...

By: Euney Marie J. Mata-Perez on January 17, 2019 All corporations are now required to disclose their ultimate beneficial owners. This requirement is no longer limited to publicly-listed corporations. In Securities and Exchange Commission’s (SEC) Memorandum Circular No. 17, Series of 2018, SEC has required all SEC-registered domestic corporations, both...

By: Euney Marie J. Mata-Perez on January 10, 2019 It is now clear that the proposed Tax Amnesty Act (TAA) will be passed soon. The report of the Bicameral Conference Committee which harmonized the provisions of the tax amnesty bills (House Bill Nos. 4814 and 8554 and Senate Bill No....