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Publications
MTF Tax Journal
MTF Articles
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Legal Journals
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2021
Navigating the doctrine of primary jurisdiction
Written on January 30, 2025
By: Atty. Lew Earvin H. Manarin on January 30,2025 Courts are sometimes confronted with the question of whether they should...
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Tax mapping and taxpayers’ rights
Written on January 23, 2025
By: Atty. Rey Christian M. Guintibano on January 23,2025 In its mandate to enforce tax laws and enhance compliance, the...
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Grave abuse of discretion explained
Written on January 16, 2025
By: Atty. Elaisha Nelle C. Espinosa on January 16,2025 Section 1, Article VIII of the 1987 Constitution states that the...
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Tax laws passed and pending bills
Written on January 9, 2025
By: Atty. Euney Marie Mata-Perez on January 9,2025 The beginning of every year is always a good opportunity to look...
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On BIR-Issued Subpoenas Duces Tecum
Written on December 19, 2024
By: Xela Leona D. Laqui on December 19,2024 A subpoena is a vital tool used in the administration of justice...
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The Plain View Doctrine in Tax Seizure Cases
Written on December 12, 2024
By: Atty. Rio Krizel G. Bautista on December 12,2024 In the case of People v. GB BEM Cigarette Co., Inc.,...
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What are Digital Services for VAT Purposes?
Written on December 5, 2024
By: Atty. Euney Marie Mata-Perez on December 5,2024 Republic Act (RA) No. 12023, which imposed value-added tax (VAT) on digital...
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The Principle of Non-Retroactivity of Tax Rulings
Written on November 28, 2024
By: Atty. Raida Argeli G. Grefiel on November 28,2024 As a general principle, our laws are prospective and forward-looking in...
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CREATE MORE – Enhancing Incentives
Written on November 21, 2024
By: Atty. Euney Marie Mata-Perez on November 21, 2024 Aside from amending the provisions in our National Internal Revenue Code...
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