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Phillip M. Torres

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Phillip M. Torres

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Articles
Authors

Enforceability and applicability of tax treaties

by Phillip M. Torres - June 17, 2014 - 12:00am

Ordinarily overlooked, the Philippines is gradually drawing the attention and interest not only of its neighbors in the Asian region, but also of large economies in Europe, America and Africa.

Enforceability and applicability of the writ of preliminary injunction on the implementation of Revenue Memorandum Order No. 20-2013

by Phillip M. Torres - February 18, 2014 - 12:00am

In a resolution dated Jan. 22, 2014, the Regional Trial Court of Makati City issued a writ of preliminary injunction against the implementation of Revenue Memorandum Order (“RMO”) No. 20-2013 in the case...

A taxpayer’s dilemma: Whether to withhold taxes on all income payments

by Phillip M. Torres - September 3, 2013 - 12:00am

Dated 12 July 2013, the Bureau of Internal Revenue (“BIR”) issued Revenue Regulations (“RR”) No. 12-2013 amending Section 2.58.5 of RR No. 2-98 relative to the requirements for deductibility...

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