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News and Updates
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2021
MTF Updates – SEC MC No. 9-2023
Written on July 26, 2023
Dear valued clients and friends, We are sending to you a copy of Securities and Exchange Commission Memorandum Circular (“SEC...
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The difficulty in proving tax evasion beyond a reasonable doubt
Written on July 13, 2023
By Stefan Miguel Raymundo Del Rosario on July 13, 2023 THE Bureau of Internal Revenue (BIR), pursuant to its powers...
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Call for SEC to pass the Draft Cross-Shareholding Regulations
Written on July 6, 2023
By Euney Marie Mata-Perez on July 6,2023 SECTION 2 of Republic Act 8799, or the “Philippines’ Securities Regulation Code,” declares...
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Election of directors and the holdover principle
Written on June 22, 2023
By Nica Marsha Gasapo on June 22,2023 THE board of directors of a corporation is the seat of corporate power....
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The benefits of treasury shares
Written on June 15, 2023
By Euney Marie Mata-Perez on June 15,2023 THE outstanding capital stock of a corporation shall constitute a trust fund held...
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Written on June 14, 2023
MTF Managing Partner Euney Mata-Perez will moderate this session on Emerging Economies and Tax Issues in this 2023 International Tax...
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Claim for refund of unutilized input VAT
Written on May 25, 2023
By: Atty. Aziza Hannah Bacay on May 25,2023 SECTION 112 of the Tax Code (Republic Act [RA] 8424, as amended)...
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Are business taxes deemed to be business permit fees?
Written on May 11, 2023
By: Atty. Jan Ethan Gordola on May 11,2023 IN the recent decision of Bases Conversion and Development Authority and John...
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Proving that services were rendered in the Philippines for VAT zero-rating purposes
Written on May 4, 2023
By Gladys Jane Dela Cruz on May 4,2023 IN last week’s article, we discussed that to qualify for value-added tax...
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