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Publications
MTF Tax Journal
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FOREIGN DIRECTORS IN NATIONALIZED CORPORATIONS
Written on August 5, 2021
By Ellaine Anne Bernardino on August 5, 2021 Corporations engaged in business activities reserved for Philippine nationals where foreign equity...
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INCENTIVES TO WINNING NATIONAL ATHLETES
Written on July 29, 2021
By Euney Marie Mata-Perez on July 29, 2021 I cannot not write about this, because the nation is still in...
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REVISITING THE IMPOSITION OF VAT ON INDIRECT EXPORTS
Written on July 22, 2021
By Euney Marie Mata-Perez on July 22, 2021 There have been so many discussions on the promulgation of Revenue Regulations...
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WARRANT OF DISTRAINT AND/OR LEVY: WHEN APPEALABLE
Written on July 15, 2021
By: Atty. Aziza Hannah Bacay on July 15,2021. In every tax assessment, due process requires that the Bureau of Internal Revenue (BIR)...
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ON TARIFF OFFENSES
Written on July 8, 2021
By: Mark Anthony Tamayo on July 8,2021. All importers are mandated to exercise reasonable care in entering, classifying and determining...
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CLARIFYING THE PROCEDURES AND GUIDELINES FOR AVAILING TAX TREATY BENEFITS
Written on July 1, 2021
By Nica Marsha Gasapo on July 1, 2021 In an effort to rationalize the procedures and requirements for the availment...
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TAXATION OF SOFTWARE TRANSACTIONS
Written on June 24, 2021
By Aziza Hannah Bacay on June 24, 2021 This also speaks true for software transactions where the software may be...
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WAIVER OF THE STATUTE OF LIMITATIONS IN TAXATION
Written on June 17, 2021
By Ellaine Anne Bernardino on June 17, 2021 As a general rule, the Bureau of Internal Revenue (BIR) has three...
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NEW AND NEEDED AMENDMENTS TO BANK SECRECY LAW
Written on June 10, 2021
By Euney Marie Mata-Perez on June 10, 2021 In a July 16, 2020 article, I mentioned that relaxing our bank...
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