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Publications
MTF Tax Journal
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The Death of the ‘Cross Border Doctrine’ For Sales to Registered Export Enterprises
Written on March 17, 2022
By Euney Marie Mata-Perez on March 17, 2022 The Bureau of Internal Revenue (BIR) just released Revenue Memorandum Circular (RMC)...
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A Breakdown of Changes to the Foreign Investments Act
Written on March 10, 2022
By Ramon Vaughn Dy on March 10, 2022 Republic Act (RA) 11647, which amended the Foreign Investments Act of 1991,...
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Guidance on the Filing of Requests for Confirmation, Tax Treaty Relief Applications, and Tax Sparing Applications
Written on March 3, 2022
By Nica Marsha Gasapo on March 3, 2022 In 2021, the Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order...
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New Guidelines for Customs Bonded Warehouses
Written on February 24, 2022
By Aziza Hannah Bacay on February 24, 2022 In 2019, the Bureau of Customs (BoC) issued Customs Administrative Order (CAO)...
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Taxpayers’ Obligations in Light of the Comelec Decision
Written on February 17, 2022
By Euney Marie Mata-Perez on February 17, 2022 The decision by the Commission on Elections’ (Comelec) First Division to junk...
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Further Guidance on Tax-Free Transfers
Written on February 10, 2022
By Nica Marsha Gasapo on February 10, 2022 The Bureau of Internal Revenue (BIR) has finally issued Revenue Memorandum Circular...
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Impactful Law and Rule Changes
Written on February 3, 2022
By Gerardo Maximo Francisco on February 3, 2022 First of a series On Nov. 11, 2021, the Inter-Agency Task Force...
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Taxation of Campaign Contributions
Written on January 27, 2022
By Euney Marie Mata-Perez on January 27, 2022 The official campaign period for the May 2022 national and local elections...
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Issuance of A New Letter of Authority for Substitute Revenue Officers
Written on January 20, 2022
By Ellaine Anne Bernardino on January 20, 2022 A Letter of authority (LoA) issued by the Bureau of Internal Revenue...
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