CALENDAR OF EVENTS
NOVEMBER
GENERAL MEMBERSHIP MEETING
27 November 2025 (Thursday)
12 noon to 3:00 p.m.
Via Zoom
Topic: Year-end Tax Compliance Updates and Reminders
Guest Speaker:
Atty. Arnold A. Apdua
Managing Partner at AAA and Co., CPAs
Member of Alliott Global Alliance
TMAP Virtual November General Membership Meeting
Thank you and we look forward to seeing you at noon next Thursday!
You may invite colleagues and associates by forwarding the above registration link.
DECEMBER
TMAP Christmas Party Election and AGM
9 December 2025 (Tuesday)
3:00 p.m. – 7:00 p.m.
Gallardo Ballroom, Makati Diamond Residences
Theme: Candy Cane Carnival
Registration link and further details to follow shortly.
June 2025 GMM and Tax Seminar
6th TMAP General Membership Meeting (GMM) and 2nd Tax Seminar
On 26 June 2025, TMAP held its 6th General Membership Meeting (GMM) and 2nd Tax Seminar at Makati Diamond Residences.
Our GMM guest speaker, Atty. Larry M. Barcelo (Deputy Commissioner (OIC), Legal Group Bureau of Internal Revenue) discussed the Capital Market Efficiency Promotion Act (CMEPA).
Investment incentives were covered during the Tax Seminar by the following resource persons:
Strategic Investment Priority Plan and Investment Promotion Agencies
Speaker:
Atty. Jocet Consisa P. Dita
Deputy Executive Director Foreign Investment Review Board, National Tax Research Center
Philippine Economic Zone Authority Incentives
Speaker:
Atty. Ross Vincent S. Sy
Group Manager, PEZA Enterprise Regulation and Support Services
Current and Future Bases Conversion and Development Authority Projects
Speaker:
Mr. Erwin Kenneth R. Peralta
Vice President – BCDA Investment Promotions and Marketing Department
TMAP Holds Its November 2024 GMM and Webinar
TMAP Holds its November 2024 GMM and webinar
On November 28, 2024, TMAP held its General Membership Meeting (GMM) and Tax Webinar via zoom. Our guest speakers provided an overview as well as updates on the following topics:
Topic: VAT Taxation of Digital Transactions
Atty. Larry M. Barcelo
Deputy Commissioner (OIC), Legal Group
Bureau of Internal Revenue
Topic: Salient Features of CREATE MORE Act
Atty. Ma. Lourdes P. Lim
2017 TMAP President
Managing Partner, Tax Department
Isla Lipana & Co. (PwC Philippines)
Topic: Real Property Valuation and Assessment Reform Act
Atty. Cresencio T. Meneses I
TMAP Director
Vice President – Tax Advisory, Planning and Training Group, Corporate Tax
SM Investments Corporation
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TMAP Holds Its October 2024 GMM
TMAP Holds its October 2024 GMM
TMAP held its October 2024 General Membership Meeting (GMM) at Makati Diamond Residences. Discussions on Bureau of Customs updates were led by our guest speaker, Atty. Vincent Philip C. Maronilla, Assistant Commissioner of the Post Clearance Audit Group (PCAG) of the Bureau of Customs.
1st TMAP International Tax Summit
1st TMAP International Tax Summit
On August 29, 2024, TMAP hosted its first ever International Tax Summit at Makati Shangri-La, Ayala Avenue, Makati, Metro Manila. The summit featured in-depth discussions of various developments in international taxation and its impact on the Philippine taxation, including the following topics,
- Philippine Legislative Agenda;
- BEPS 2.0 in Action;
- Ease of Doing Business in the ASEAN/Taxation of Mergers and Acquisitions;
- ASEAN Tax Enforcement Practices;
- Impact of Carbon Border Adjustment Mechanism on Philippine Industries; and
- Ethics in the Tax Profession.
Among the distinguished guest speakers who graced the event were Senator Sherwin “Win” T. Gatchalian, Supreme Court Senior Associate Justice Marvic M.V.F. Leonen, and Commissioner Romeo “Jun” D. Lumagui Jr. of the Bureau of Internal Revenue.
TMAP Congratulates BIR on its 20th Anniversary
The Tax Management Association of the Philippines (TMAP) congratulates the Bureau of Internal Revenue on its 120th Anniversary and the unveiling of its new logo.
The Tax Management Association of the Philippines (TMAP) congratulates the Bureau of Internal Revenue for its 120th Anniversary and the unveiling of its new logo.
We at TMAP extend our full support to the BIR as it introduces a new visual identity that aims to better reflect its mandate of bringing in revenues for nation building and uplifting the lives of Filipinos.
We welcome this timely change as it complements the bureau’s ongoing thrusts under the leadership of Commissioner Romeo “Jun” D. Lumagui, Jr. to modernize its infrastructure, digitalize its processes and frontline services, and collect taxes through just enforcement of tax laws.
We commend the bureau for its commitment to the principle of “service excellence with integrity and professionalism” and look forward to its upcoming advancements.
Congratulations to the BIR and Commissioner Romeo “Jun” D. Lumagui!
(Sgd.) ATTY. JACQUELINE YU-VILLAR
2024 TMAP President
BIR's Partnership with the Multi-Sectoral Group Meeting
BIR's Partnership with the Multi-Sectoral Group (BIR-PMSG) Meeting
Last 26 July 2024, TMAP representatives joined representatives from other private organizations during the BIR-PMSG meeting with BIR officials held via zoom.
Aside from the BIR's request for comments on several draft issuances and its other initiatives, also discussed during the meeting were the proposed renewal of the BIR-PMSG Memorandum of Agreement and the inclusions of additional organizations as private sector representatives to the BIR-PMSG.
July 2024 GMM - Updates on the Ease of Doing Business
July 2024 GMM – Updates on the Ease of Doing Business Act
On 25 July 2024, TMAP held its July 2024 General Membership Meeting (GMM) via zoom. Our guest speaker, Ms. Marbida L. Marbida (Director IV, Better Regulations Office under the Office of the Deputy Director General for Operations of the Anti-Red Tape Authority (ARTA)), discussed various updates related to the implementation of the Ease of Doing Business Act as well as other ARTA initiatives.
TMAP Tree Growing Activity at La Mesa Watershed
TMAP Tree Growing Activity at La Mesa Watershed
On 20 July 2024, TMAP together with the Million Trees Foundations, Inc., held a Tree Growing Activity at the La Mesa Watershed, Million Trees Nursery and Eco-Learning Center (La Mesa Road, Novaliches, Quezon City).
TMAP Holds Its June 2024 GMM and Tax Seminar
TMAP Holds Its June 2024 GMM and Tax Seminar
On June 27, 2024, TMAP held its June 2024 General Membership Meeting (GMM) at Makati Diamond Residences where the following guest speakers gave an overview on the role of taxation in achieving Sustainable Development Goals (SDGs):
Sudarshan Kasturirangan
Asia Pacific Region Tax Specialist
UNDP Bangkok Regional Hub
Aljo Quintans
SDG Specialist, UNDP Philippines
After the GMM, TMAP held a Tax Seminar where the following resource speakers discussed updates, issues, and challenges relating to implementation of BEPS 2.0:
Atty. Carlo Navarro
Southeast Asia Transfer Pricing Leader
Deloitte/Navarro Amper & Co.
Atty. Maria Margarita Mallari-Acaban
SGV & Co.
TMAP Holds Its May 2024 GMM
TMAP Holds Its May 2024 GMM
On May 30, 2024, TMAP held its May 2024 General Membership Meeting (GMM) via Zoom. Our guest speaker was Irma A. Thiam-Marquez, Bank Officer V (Compliance and Supervision Group, Detection and Prevention Department) of the Anti-Money Laundering Council Secretariat, who provided updates from the Anti-Money Laundering Council. TMAP President Atty. Jaqueline Yu-Villar also presented her April 2024 report.
TMAP Holds Its 14th Annual Golf Tournament & Bingo Socials
TMAP Holds its 14th Annual Golf Tournament and Bingo Socials
On May 23, 2024, TMAP held its 14th Annual Golf Tournament and Bingo Socials at the Valley Golf and Country Club in Antipolo, Rizal. The proceeds of this event will be used for TMAP’s outreach and advocacy projects.
Below are the winners of the Golf Tournament:
MEN’S DIVISION:
Overall (lowest gross) - Mark Gorriceta
Champion - Class A - Jay Razon
1st Runner up - Class A - Emer Aceron
2nd Runner up - Class A - Jose Gorriceta
Champion - Class B - Jun Caramat
1st Runner up - Class B - Mark Aloysius Vergara
2nd Runner up - Class B - Jonald Vergara
Champion - Class C - Michael Guari
1st Runner up - Class C - Romel Curiba
2nd Runner up - Class C - Joel Roy Navarro
WOMEN’S DIVISION:
Champion - Judy Lardizabal
1st Runner up - Ria Dam
2nd Runner up - Maria Carmelita Torres
Most accurate drive - Mark Gorriceta
Longest drive - Jose Luis Yupangco / Roselle Caraig
Nearest to the pin - Joel Navarro
Longest putt - Melvin Vergara
First GMM and Induction of 2024 TMAP Officers
First GMM and Induction of 2024 TMAP Officers
On 25 January 2024, TMAP held its First General Membership Meeting at the Makati Diamond Residences.
In her inaugural address, incoming TMAP President Atty. Jacqueline M. Yu-Villar talked about this year’s theme – “Shaping a Sustainable Tax Leadership” – and laid down her plans and programs.
As part of the keynote address, Atty. Alta Garcia (Director in the Office of Senator Sherwin “Win” T. Gatchalian for the Committee on Ways and Means) went through the different tax reform proposals that are presently subject to Senate deliberations.
The 2024 TMAP Officers and Directors were inducted by TMAP Past President Serafin U. Salvador Jr. (1985-1986) and Past Presidents were also admitted and recognized as Lifetime Members of TMAP.
The following day, the 2024 TMAP Officers and Directors met with Senator Win Gatchalian who formally administered the Oath of Office and discussed in further detail the Senate’s tax agenda for 2024.
TMAP Holds Its March 2023 GMM and First Seminar for the Year
On March 30, 2023, TMAP held its March 2023 General Membership Meeting (GMM) at the Makati Diamond Residence. Guest speaker for the GMM was social media content creator and entrepreneur, Mr. Nico Bolzico, who discussed his anecdotes and experiences in dealing with accountants and lawyers. Mr. Bolzico’s talk provided a welcome respite from technical topics at the height of the busy season for a lot of members.
After the GMM, TMAP held its first technical seminar for 2023 on updates from the Bureau of Internal Revenue (BIR) and the Securities and Exchange Commission (SEC).
TMAP was very fortunate to have revenue officials from the Bureau of Internal Revenue (BIR) to give tax updates and important reminders. The following revenue officials provided the updates from the BIR: Ma. Rosario Charo Enriquez-Curiba, Deputy Commissioner for Information Systems Group (Topic: Electronic Invoicing, E-filing and other Related Updates); Mr. Primo Marasigan, Miscellaneous Operations Monitoring Division (Topic: Tax Updates); Ms. Ma. Amalia Dacumos, Section Chief, Taxpayer Service Programs and Monitoring Division (TSPMD) (Topic: Tax Filing Deadline Reminders); and Mr. Conrado Item, Chief, Miscellaneous Operations Monitoring Division (Q&A portion).
Thereafter, Atty. Ma. Pilar Pilares-Gutierrez, a Senior Partner from Castillo Laman Tan Pantaleon & San Jose Law Office provided relevant and timely updates from the SEC.
TMAP Holds Its March 2023 GMM and First Seminar for the Year
TMAP Signs MOA with BIR for Lingkod TMAP 2023
On March 20, 2023, a Memorandum of Agreement (MOA) was signed between the BIR, represented by the Commissioner of Internal Revenue, Romeo D. Lumagui, Jr., and TMAP, represented by its President, Atty. Suzette A. Celicious-Sy. The MOA governs the terms and conditions for the setting up of Lingkod TMAP 2023 Help Desks in specific areas in Revenue Region Nos. 7A, 7B, 8A, and 8B on April 13, 14, and 17, 2023.
Lingkod TMAP 2023 aims to provide assistance to taxpayers during the last few days of the tax filing season. Volunteers from various TMAP-member firms will provide taxpayers assistance for Lingkod TMAP 2023.
TMAP Signs MOA with BIR for Lingkod TMAP 2023
TMAP holds its February 2023 GMM with Senator Win Gatchalian as Guest Speaker
On February 23, 2023, TMAP held its February 2023 General Membership Meeting (GMM) through Zoom. Guest speaker for the second GMM for the year was the Honorable Senator Win Gatchalian, Chairman of the Senate Ways and Means Committee. Sen. Gatchalian discussed the Legislative Agenda of the Ways and Means Committee of the 19th Congress. Included in the legislative agenda are the Taxpayer’s Bill of Rights and Obligations Act, Ease of Paying Taxes Act, Real Property Valuation and Assessment Reform Act, Passive Income and Financial Intermediary Taxation Act, and Imposing Value-Added Tax on Digital Transactions in the Philippines Act.
TMAP Holds its February 2023 GMM with Senator Win Gatchalian as Guest Speaker
Induction of 2023 TMAP President, Officers & Directors & First General Membership Meeting
After three years of holding its activities on a virtual platform, TMAP held its very first face-to-face induction of its Officers and members of the Board of Directors for 2023 and General Membership Meeting on January 26, 2023 at the Makati Diamond Residences. The keynote speaker for this momentous event was the Presiding Justice of the Court of Tax Appeals (CTA), the Honorable Justice Roman G. del Rosario. Justice del Rosario spoke on the significant judicial reforms that have been undertaken and which will be embarked on by the CTA.
TMAP was also honored to have the Honorable Commissioner of Internal Revenue Romeo D. Lumagui, Jr. as the inducting officer for the 2023 Officers and Board of Directors. After the induction, Commissioner Lumagui discussed the thrust of the Bureau of Internal Revenue (BIR) during his administration which includes, recalibrating the technological transformation plans of the BIR, ensuring the just and equitable enforcement of tax laws, and providing excellent taxpayer service.
Incoming TMAP President, Atty. Suzette A. Celicious-Sy, gave her inaugural address and discussed the plans and programs for 2023. President Celicious-Sy also unveiled the theme for 2023, “Fostering Integrity and Awareness for Efficiency Tax Compliance and Enhanced Taxpayer Services,” or also to be known as “#TaxIntegrityComplianceEfficiency2023” or “#TICE2023.” TMAP was also honored with the presence of special guests, including TMAP Past Presidents and members, Revenue Officials from the BIR, and Partners and associates from law office of Layug Celicious-Sy & Villapando (LCV Tax Law).
The 2023 TMAP Officers are as follows:
Suzette A. Celicious-Sy
President
Layug Celicious-Sy & Villapando
Jacqueline M. Yu-Villar
VP-Internal Affairs
Yu Villar Tadeja & Co. - Mazars Philippines
Carina C. Laforteza
VP-External Affairs
SyCip Salazar Hernandez & Gatmaitan Law Offices
Ma. Victoria D. Sarmiento
Secretary
Castillo Laman Tan Pantaleon and San Jose
Karl Louie L. Larios
Treasurer
Alaska Milk Corporation
Martin Ignacio D. Mijares
Auditor
Salvador Llanillo & Bernardo
The Members of the 2023 TMAP Board of Directors are:
Rachelle Ann C. Baod-Montalvo
Individual Member
Roselle Y. Caraig
Isla Lipana & Co./PwC Phils.
Suzette A. Celicious-Sy
Layug Celicious-Sy & Villapando (LCV Tax Law)
Fulvio D. Dawilan
Du-Baladad & Associates
Michael Jude R. Dolot
Optum Global Solutions (Philippines), Inc.
Michael P. Garcia
Romulo Mabanta Buenaventura Sayoc & De Los Angeles Law Office
Carina C. Laforteza
SyCip Salazar Hernandez & Gatmaitan Law Offices
Karl Louie L. Larios
Alaska Milk Corporation
Adrian B. Mayuga
Sapalo Velez Bundang & Bulilan Law Office
Martin Ignacio D. Mijares
Salvador Llanillo & Bernardo
Maria Gracia L. Morfe
Morfe Ceneta & Co. CPAs
Irwin Jr. C. Nidea
Du-Baladad & Associates
Alvin Noel R. Saldana
Navarro Amper & Co./Deloitte Philippines
Marivic D. Sarmiento
Castillo Laman Tan Pantaleon & San Jose Law Offices
Jenalyn C. Suarez
Development Bank of the Philippines
Jacqueline M. Yu-Villar
Mazars - Yu Villar Tadeja & Co.
Induction of 2023 TMAP President, Officers & Directors & First General Membership Meeting
Courtesy Call by the 2023 TMAP Officers and Members of the BOD in January 2023
The 2023 TMAP Officers and Members of the Board of Directors (BOD), together with some TMAP Past Presidents, made a courtesy call on the Commissioner of Internal Revenue Romeo D. Lumagui, Jr. at the Bureau of Internal Revenue (BIR) National Office on January 12, 2023. During the courtesy visit, the Commissioner affirmed TMAP as the partner of the BIR in its tax administration and enforcement efforts. The Commissioner also presented his action plans during his administration.
On the same day, the 2023 TMAP Officers and Members of the BOD also made a courtesy call on the Presiding Justice of the Court of Tax Appeals (CTA), the Honorable Justice Roman G. del Rosario. Justice Del Rosario welcomed the 2023 TMAP Officers and Members of the BOD to the CTA and briefly discussed the status of some of the issues that were raised by TMAP in the past as well as some judicial reforms that the CTA plans to implement during the year.
Courtesy Call by the 2023 TMAP Officers and Members of the BOD in January 2023
TMAP Collaborates with the UP Law Tax Cluster for a Webinar on Taxation in the Digital Age
TMAP Collaborates with the UP Law Tax Cluster for a Webinar on Taxation in the Digital Age
On March 17, 2023, the UP College of Law Tax Cluster, in collaboration with TMAP, held a webinar entitled “Taxation in the Digital Age: The BEPS Two-Pillar Solution.” Mr. Bruno da Silva, an international tax consultant and BEPS Specialist of the Asian Development Bank, known for his work on the taxation of the digital economy, was the guest speaker.
The opening remarks were given by the UP College of Law Dean Carlo L. Vistan II and by TMAP President, Atty. Suzette A. Celicious-Sy. TMAP Corporate Secretary and Director Atty. Marivic D. Sarmiento and TMAP Director Atty. Caren C. Laforteza provided their comments and insights to the lecture of Mr. da Silva
TMAP Holds Its April 2023 GMM
TMAP Holds Its April 2023 GMM
On April 27, 2023, TMAP held its April 2023 General Membership Meeting (GMM) virtually via Zoom. The guest speaker for the GMM was Director Johanna Hortinela of the Department of Finance who gave an overview and updates on the national economic policy. After the GMM, TMAP President Atty. Suzette A. Celicious-Sy Atty. Suzette A. Celicious-Sy administered the oath of membership to new members.
TMAP 2023 Officers and Members of the Board of Directors Visit Tulay ng Kabataan
TMAP 2023 Officers and Members of the Board of Directors Visit Tulay ng Kabataan
On May 30, 2023, the Officers and Directors of TMAP visited ANAK-Tulay ng Kabataan (ANAK-Tnk) Foundation in Quezon City and turned over TMAP’s donation to the foundation. ANAK-Tnk is a non-governmental organization founded in 1998 to support Metro Manila’s street children. The mission of the ANAK-Tnk is to bring back the smiles and dignity of Metro Manila’s most unfortunate children. TMAP Officers and Directors met ANAK-Tnk’s Executive Director, Father Matthieu Dauchez, its administrators, and the children under their care.
TMAP Holds Its May GMM with Talk on Cryptocurrency Basics
TMAP Holds Its May GMM with Talk on Cryptocurrency Basics
On May 25, 2023, TMAP held its May 2023 General Membership Meeting (GMM) at the Makati Diamond Residences. The guest speaker for the GMM was Atty. Nadaine Tongco-Edades, Associate General Counsel and Head of Tax and Finance of Enjin Pte. Ltd, who gave a talk on the fundamentals of cryptocurrencies. Atty. Tongco-Edades discussed the history, basic concepts, pros and cons, and regulatory landscape of cryptocurrencies.
TMAP Holds Its June GMM with a Talk in REITs
TMAP Holds Its June GMM with a Talk on REITs
On June 29, 2023, TMAP held its June 2023 General Membership Meeting (GMM) via Zoom. The guest speaker for the GMM was Atty. Roel A. Refran, Executive Vice President and Chief Operating Officer of the Philippine Stock Exchange, Inc. Atty. Refran gave a talk on the basic regulatory framework of Real Estate Investment Trusts (REITs) in the Philippines. He also provides updates and developments on REITs.
TMAP Holds Its 13th Annual Gold Tournament and Bingo Socials
TMAP Holds Its 13th Annual Golf Tournament and Bingo Socials
On July 21, 2023, TMAP held its 13th Annual Golf Tournament at the Ayala Greenfields Golf and Leisure Club in Calamba, Laguna. More than 50 golfers participated in the annual tournament with the top prize going to Mr. Louie Yupangco from PwC Philippines/Isla Lipana & Co. There was also a Bingo social and raffle event that took place for non-golfers. The proceeds of the tournament will be used for TMAP’s outreach and advocacy projects for the year.
TMAP Holds July GMM with Updates from the BLGF
TMAP Holds July GMM with Updates from the BLGF
On July 27, 2023, TMAP held its July 2023 General Membership Meeting (GMM) at the Makati Diamond Residence. The guest speakers from the GMM were Mr. Niño Raymond B. Alvina, the Executive Director of the Bureau of Local Government Finance (BLGF) and Ms. Brenda L. Miranda, OIC Director of Local Fiscal Policy Service of the BLGF. Mr. Alvina and Ms. Miranda provided updates on the relevant rulings and issuances of the BLGF and the Department of Finance.
TMAP Holds August GMM with Updates from the PCC
TMAP Holds August GMM with Updates from the PCC
On August 31, 2023, TMAP held its August 2023 General Membership Meeting (GMM) via Zoom. The guest speaker for the GMM was Atty. Lolibeth Ramit-Medrano, Commissioner of the Philippine Competition Commission. Commissioner Ramit-Medrano discussed the basic regulatory framework on competition in the Philippines and the significant provisions of the Philippine Competition Act and its implementing rules and regulations.
Lingkod TMAP 2023
Lingkod TMAP 2023
Volunteers from TMAP member firms provided assistance to taxpayers on April 13, 14, and 17, 2023 at Revenue Region (RR) Nos. 7A, 7B, 8A, and 8B. TMAP volunteers answered queries from various individual taxpayers on income tax return filing requirements and assisted some taxpayers in computing their income tax payable for the taxable year 2022.
TMAP President Atty. Suzette A. Celicious-Sy spearheaded Lingkod TMAP 2023 together with the help of Project Chairpersons for each Revenue Region, namely, Director Roselle Caraig (RR No. 7A), Director Mike Garcia (RR No. 7B), Director Kenny Mijares (RR No. 8A), and Vice-President for Internal Affairs Jacquie Yu-Villar (RR No. 8B)
TMAP wishes to thank the volunteers from the following member firms for their participation in Lingkod TMAP 2023: Layug, Celicious-Sy & Villapando Law Office; Isla Lipana & Co. – PWC; Salvador Llanillo & Bernardo (SLB); Romulo Mabanta Buenaventura Sayoc & de Los Angeles; Mazars Philippines – Yu Villar Tadeja & Co; SyCip Salazar Hernandez & Gatmaitan; Morfe, Ceneta & Co., CPAs; SM Investments Corporation, Suy Sing Commercial Corporation, and other member firms who supported the activity.
September 2023 TMAP Events
September 2023 TMAP Events
TMAP will hold its September 2023 General Membership Meeting (GMM) onsite at the Makati Diamond Residences on September 28, 2023. Guest speaker for the GMM will be ACIR Jethro Sabarriage who will lead a fireside chat on Large Taxpayer Service (LTS) updates. On the same day, TMAP will also hold its second tax seminar for the year with the following honored resource speakers:
Hon. Catherine T. Manahan
Associate Justice
Court of Tax Appeals
Topic: Recent Tax Jurisprudence
Hon. Rufino C. Cantaros, Jr.
Chief of Staff, Office of the Commissioner
Bureau of Internal Revenue
Topic: Updates on Run After Fake Transactions (RAFT) Task Force
Hon. James H. Roldan
Assistant Commissioner, Enforcement & Advocacy Service
Bureau of Internal Revenue
Topic: Updates on Run After Tax Evaders (RATE) Program
Atty. Carlo L. Navarro
Deloitte Southeast Asia Transfer Pricing Leader
Topic: Updates on Transfer Pricing
Please wait for the registration links which will be sent by the TMAP Secretariat through Glue Up. Hope to see you there!
TMAP Holds Its Second Tax Seminar for 2023
TMAP Holds its Second Tax Seminar in 2023
On September 28, 2023, TMAP held its second tax seminar for the year with the following honored resource speakers:
Hon. Catherine T. Manahan
Associate Justice
Court of Tax Appeals
Topic: Recent Tax Jurisprudence
Hon. Rufino C. Cantaros, Jr.
Chief of Staff, Office of the Commissioner
Bureau of Internal Revenue
Topic: Updates on Run After Fake Transactions (RAFT) Task Force
Hon. James H. Roldan
Assistant Commissioner, Enforcement & Advocacy Service
Bureau of Internal Revenue
Topic: Updates on Run After Tax Evaders (RATE) Program
Atty. Carlo L. Navarro
Deloitte Southeast Asia Transfer Pricing Leader
Topic: Updates on Transfer Pricing
TMAP Holds Its September GMM with a Fireside Chat with ACIR Sabariaga of the LTS
TMAP Holds its September GMM with a Fireside Chat with ACIR Sabariaga of the LTS
On September 28, 2023, TMAP held its September 2023 General Membership Meeting (GMM) at the Makati Diamond Residences. The guest speaker for the GMM was Assistant Commissioner (ACIR) Jethro Sabariaga, ACIR for the Large Taxpayers Service (LTS) of the Bureau of Internal Revenue. ACIR Sabariaga led a fireside chat on the updates on the policies of the LTS as well as issues and challenges faced by the large taxpayers under the jurisdiction of the LTS.
TMAP Holds Its October GMM with a Discussion on Eat Bulaga IP Dispute
TMAP Holds its October GMM with a Discussion on Eat Bulaga IP Dispute
On October 26, 2023, TMAP held its October 2023 General Membership Meeting (GMM) via Zoom. The guest speaker for the GMM was Atty. Ray Anthony O. Pinoy, Senior Partner and Head of the Intellectual Property (IP) Practice at Castillo Laman Tan Pantaleon & San Jose Law Office. Atty. Pinoy discussed the issues that are involved in the ongoing Eat Bulaga IP dispute and provided his personal views and different perspectives on how this may be resolved.
TMAP Holds Its November GMM with a Discussion on ESG Matters
TMAP Holds its November GMM with a Discussion on ESG Matters
On November 29, 2023, TMAP held its November 2023 General Membership Meeting (GMM) via Zoom. The guest speaker for the GMM was Ms. Catherine H. Lipana-Gomez, the ESG and Sustainability Partner of the Deals and Corporate Finance Practice of Isla Lipana & Co. PwC Philippines. Ms. Lipana-Gomez discussed matters relating to Environment, Social, and Governance (ESG). She also discussed what sustainability is and what it means to businesses.
TMAP Holds Its Annual Christmas Party at Makati Diamond Residences
TMAP Holds its Annual Christmas Party at Makati Diamond Residences
On December 7, 2023, TMAP held its Annual Christmas Party at the Makati Diamond Residences. The theme for this year-end party was Barbie and Ken Christmas. TMAP’s Special Events Committee organized various games and activities for the event.
The incoming members of the 2024 Board of Directors of TMAP were also presented to the members during the event. The members of the 2024 TMAP Board of Directors are the following:
Jacqueline Villar – Yu-Villar Tadeja & Co./Mazars Philippines
Carina C. Laforteza – SyCip Salazar Hernandez & Gatmaitan
Martin Ignacio D. Mijares – Salvador Llanillo & Bernardo, Attorneys-at-Law
Irwin C. Nidea, Jr. – Du-Baladad & Associates/BDB Law
Rhea M. Mangubat – Gerodias Suchianco Estrella Law Firm
Maria Gracia L. Morfe – Morfe Ceneta & Co., CPAs
Roselle Y. Caraig – Isla Lipana & Co./ PwC Philippines
Cresencio T. Meneses I – SM Investments Corporation
Michael Jude R. Dolot – Optum Global Solutions (Philippines) Inc.
Rachelle Ann C. Baod-Montalvo – Individual Member
Madeline Z. Villapando – Layug Celicious-Sy and Villapando
Sarah Janine P. Davalos – Metro Pacific Investments Corporation
Mary Elizabeth M. Belmonte – Martinez Vergara & Gonzalez Sociedad
Alvin Noel R. Saldaña – Navarro Amper & Co./Deloitte Philippines
Michael P. Garcia – Romulo Mabanta Buenaventura Sayoc & de los Angeles
Suzette A. Celicious-Sy – Layug Celicious-Sy and Villapando
New TMAP Members Inducted During the January GMM
New TMAP Members During the January GMM
The Tax Management Association of the Philippines (TMAP) welcomed five new members of the organization who also took their oath during the induction ceremonies of new officers and directors and first General Membership Meeting held at the Makati Diamond Residences in Legaspi Village, Makati City last January 28, 2016.
Atty. Ramon Enrique B. Ramirez is presently the Legal Manager for Tax of the Global Corporate Legal Affairs Team of International Container Terminal Services, Inc. (ICTSI). He joined ICTSI in October 2014. ICTSI will now have two members, Atty. Ramirez and Mr. Benjamin Gorospe III. He graduated from the University of the Philippines (UP) College of Law in 2006. His undergraduate course was Bachelor of Arts in Public Administration also from UP. After graduation, he joined SGV where he held the positions of Tax Senior Associate and then Tax Manager from 2006 to 2014.
Mr. Christian Oliver M. Mataverde or Chris is the Managing Partner of SMF Accounting & Management Services Co. He’s a CPA. He graduated from Polytechnic University of the Philippines with a degree in Bachelor of Science in Accountancy. Before putting up his own accounting firm, he worked for consultancy firms in the Philippines. Then he worked for a Gaming Ship as Ship Head Accountant in the Palm Beach Casino Line. After that, he joined the Auditing Firm of A.F. Paredes & Co. in New Jersey, USA.
Atty. Charito R. Villena is presently the Head for Tax of Philex Mining Corporation. She’s a CPA-Lawyer. She finished Bachelor of Science in Business Administration (BSBA) and Law from UP Diliman in 2008. Her previous employers are SGV, Citibank Phil., and PLDT.
Atty. Jonathan J. Larga, a CPA Lawyer, is an additional representative of Smart Communications Inc. Atty. Larga joined Smart in September 2015. He is presently one of three Senior Managers for the Tax Department. Before Smart, he worked for the Investment & Capital Corporation of the Philippines (CCP) and was a TMAP member representing said firm. He finished his Bachelor of Laws from the University of Sto. Tomas.
Atty. Lyne L. Arnaldo Vega is an additional representative of Picazo Buyco Tan Fider & Santos. Atty. Vega finished BSBA and Law from UP Diliman. She went straight to Picazo after graduation and was promoted to Partner in 2014.
A Day with Press for TMAP
A Day with Press for TMAP
The Tax Management Association of the Philippines, Inc. (TMAP) hosted a Press Lunch held at the Tower Club which is located in Philamlife Tower along Paseo de Roxas in Makati City last February 4, 2016.
Atty. Benedict Tugonon, TMAP’s newly elected President, shared the various tax reforms that the Association will be pushing for this year in line with its theme – “Tax Reforms for Rapid Development of Philippine Economy”.
Specifically, under his stewardship, TMAP will be pushing for the adjustments of the income tax rates, institutionalization of the administrative process for claiming input VAT refunds, VAT exemption for Section 40(c) transfers, the simplification of tax compliance for professionals and SMEs, adoption of “deemed approved” policy for unacted applications and the reinstatement of the Preliminary Assessment Notice stage.
The members of the press who attended the said event are the following –
Bianca Cuaresma – Business Mirror
Keith Richard Mariano – Business World Publishing Corporation
Angela Celis – Malaya Business Insight
Madelaine Miraflor – Manila Bulletin
May Caraballo – Manila Times
Ben Arnold De Vera – Philippine Daily Inquirer
Joann Villanueva – Philippine News Agency
Priz Magtulis – Philippine Star
Gabrielle Marie Binaday – The Manila Standard
TMAP Welcomes New Officers and Directors
TMAP WELCOMES NEW OFFICERS AND DIRECTORS
The Tax Management Association of the Philippines, Inc. (TMAP) welcomed its new set of officers, directors and committee chairpersons who took their oath during the induction ceremonies and first General Membership Meeting held at the Makati Diamond Residences in Legaspi Village, Makati City last January 28, 2016.
TMAP’s 2016 Officers and Board of Directors were formally initiated into office by Rep. Romero “Miro” S. Quimbo, the Chairman of Committee on Ways and Means of the House of Representatives, who also delivered the Keynote Address centered on TMAP’s theme, “Tax Reforms for Rapid Development of Philippine Economy”. He likewise shared the various tax reform laws and bills that the 16th Congress was able to pass.
The theme is aligned with the Association’s objectives of promoting the development of tax management, monitoring and evaluating proposed, pending and current tax legislation, recommending tax reforms, provide assistance to government in determining appropriate tax directions and instituting improvements in the tax system.
Atty. Benedict R. Tugonon, a Partner from Quiazon Makalintal Barot Torres Ibarra & Sison, accepted the duties and responsibilities of the Association’s highest post from outgoing President, Atty. Terence Conrado H. Bello of Baniqued & Baniqued.
Atty. Tugonon, during his inaugural speech, said that this year’s focus would be pushing for various tax reforms needed to sustain the country’s economic growth and improve its competitiveness. Specifically, under his stewardship, TMAP will be pushing for the adjustments of the income tax rates, institutionalization of the administrative process for claiming input VAT refunds, VAT exemption for Section 40(c) transfers, the simplification of tax compliance for professionals and SMEs, adoption of “deemed approved” policy for unacted applications and the reinstatement of the Preliminary Assessment Notice stage.
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TMAP and CSR Philippines sign MOA in February 2016 GMM
TMAP and CSR Philippines sign MOA in February 2016 GMM
In line with its 2016 theme of tax reforms for rapid development of the Philippine economy, the Tax Management Association of the Philippines (TMAP) partnered with Center for Strategic Reforms of the Philippines (CSR PH) to push for tax reforms for the micro, small and medium enterprise (MSME) sector.
CSR PH, a non-profit organization, was established in February 2013 to serve as a center for integrated efforts of the public and private sectors that empower the MSMEs towards inclusive growth.
During the February GMM, TMAP and CSR PH represented by its Founding President, Mr. Raymond A. Abrea and Jose Sixto Dantes, III, signed a memorandum of agreement to collaborate in empowering Filipino taxpayers, developing the MSMEs and advocating genuine tax reform through the promotion of the advocacy programs, services and other endeavors of both parties aimed to uplift the lives of Filipino entrepreneurs.
Prior to the MOA signing, Mr. Abrea, discussed the advocacy of CSR PH for genuine tax reform through public and private collaboration. He enlightened the members on the current tax issues such as narrow taxpayer base and non-competitive income tax rates. He also shared the recent projects of CSR PH, the tax handbook titled “Got a Question About Taxes? Ask the Tax Whiz!” and the Tax Komiks “ VAT Ganun? Bakit Ako May Tax?” which shall serve as easy guides for the faster registration of MSMEs and related tax requirements. Mr .Abrea, a TMAP member, is also the Chief Strategy Officer of the country’s first social consulting enterprise, the Abrea Consulting Group that offers strategic finance and tax advisory services to businesses, professionals and individuals.
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TMAP to Launch Lingkod TMAP in April 2016
TMAP to launch Lingkod TMAP in April 2016
Taxpayer education is the key to understanding taxpayer rights and responsibilities and one of the primary taxpayer’s responsibilities is the timely filing and correct payment of annual income tax returns.
To help ease the burden of taxpayers, TMAP will again establish Taxpayer Assistance Centers in Revenue Regions of Manila, Quezon City and Makati in April 2016. Lingkod TMAP is an annual project of the Association wherein TMAP, in partnership with the BIR, assists taxpayers in filing their annual income tax returns and in complying with their tax obligations. This year, volunteers from Far Eastern University will join TMAP.
TMAP calls on its members to volunteer in manning the helpdesks.
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TMAP Held First Tax Seminar For 2016
TMAP Held First Tax Seminar For 2016
The Tax Management Association of the Philippines (TMAP) held its First Tax Seminar for the year at the Legaspi 2 Ballroom of the Makati Diamond Residences in Legaspi Village, Makati City last March 31, 2016.
The first technical session was “Tax Filing Reminders” discussed by Ms. Rosita Meniano, Revenue District Officer of Revenue District Office No. 50 of the Bureau of Internal Revenue. Ms. Meniano talked about the different modes of filing the annual income tax returns and paying the tax due thereon, administrative requirements and procedures governing the filing of annual income tax returns, audited financial statements and other accompanying schedules and documents and applicable penalties in case of non-compliance.
In the second technical session, Atty. Charadine Bandon, Chief of the International Tax Affairs Division of the Bureau of Internal Revenue, gave a lecture on “Impact of FATCA and GATCA on the Philippines.” She discussed the international standards on Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI), Foreign Account Tax Compliance Act (FATCA), Common Reporting Standard (CRS) and the Philippines approach to its implementation.
For the last technical session, Atty. Terence Conrad H. Bello, 2015 TMAP President and Partner of Baniqued & Baniqued presented “Updates on Tax Jurisprudence”. He summarized and shared his views on recent court cases affecting the local tax environment.
Atty. Catherine T. Manahan (1999 TMAP Past President) and Ms. Lina Figueroa (Principal, Punongbayan & Araullo) participated in the Tax Seminar as members of the panel of reactors.
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TMAP Held March 2016 General Membership Meeting
TMAP Held March 2016 General Membership Meeting
The Tax Management Association of the Philippines (TMAP) held its March 2016 General Membership Meeting (GMM) at the Legaspi 2 Ballroom of the Makati Diamond Residences in Legaspi Village, Makati City last March 31, 2016 (Thursday).
The luncheon meeting’s highlight was the presentation prepared by Professor Solita “Mareng Winnie” C. Monsod (Professor Emeritus, University of the Philippines’ School of Economics) about corruption and its effect in the Philippine economy which was delivered by Dr. Milwida M. Guevara (Synergeia Foundation, Inc.’s Chief Executive Officer).
During the GMM, a Memorandum of Agreement with the Institute of Accounts, Business and Finance of the Far Eastern University (FEU-IABF) was also signed in connection with the establishment and manning of Lingkod TMAP and Lingkod Tamaraw, a taxpayers’ assistance center/help desk, this coming April 13, 14 and 15, 2016 to be located in Revenue Region No. 8 (Makati). FEU-IABF was represented by Dr. Alma Emerita V. Dela Cruz, Mr. Ramil N. Baldres and Mr. Vicente C. Gudani, its Dean, Program Head and Assistant Program Head, respectively.
Lastly, the Legislative Committee reported on the various tax reform proposals gathered from TMAP members who participated during the Tax Reform Kapihan last March 8, 2016. The presentations were delivered by Atty. Maria Lourdes P. Lim (Partner, Isla Lipana & Co.), Atty. Priscilla B. Valer (Partner, Romulo Mabanta Buenaventura Sayoc & De Los Angeles), and Atty. Romeo H. Duran (Partner, Sapalo Velez Bundang & Bulilan Law Offices).
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TMAP Holds April 2016 General Membership Meeting
TMAP Holds April 2016 General Membership Meeting
The Tax Management Association of the Philippines (TMAP) held its April 2016 General Membership Meeting (GMM) at the Legaspi 1 Ballroom of the Makati Diamond Residences in Legaspi Village, Makati City last April 29, 2016 (Friday).
The luncheon meeting was graced with the presentation of Mr. Joselito R. Armovit, Tax Policy and Tax Administration Advisor of Facilitating Public Investment, entitled “Judicious Management of Investment Tax Incentives as Part of Comprehensive Tax Reforms”.
According to Mr. Armovit, the Philippines has one of the most inefficient tax system in the region which can be validated by having the lowest tax to GDP ratio. He also shared that the Bureau of Internal Revenue (BIR) operates within an environment that limits rather than enables performance. Rather than meeting performance metrics as a tax advisor, the BIR tend to focus excessively on meeting tax collection target instead. He also observed the BIR’s limited resources and its inability to access banking transactions as one of the reasons hampering its tax collection goals.
Other highlights of this momentous event were the welcome remarks of Atty. Benedict R. Tugonon and his presentation for the President’s Report, the report on the 2016 Lingkod TMAP and the awarding of Certificates of Appreciation to the volunteers, the induction of new members and the presentation of token of appreciation to the guest speaker.
The GMM was hosted by Atty. Agnes L. Casabar Oxales, 2011 TMAP President.
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All 5 Presidentiables & Other Candidates Filled-Up the TMAP 2016 Elections Tax Policy Survey
ALL 5 PRESIDENTIABLES & OTHER CANDIDATES FILLED-UP
THE TMAP 2016 ELECTIONS TAX POLICY SURVEY
The Tax Management Association of the Philippines (TMAP) received the answers of all five (5) candidates for President, two (2) candidates for Vice-president, five (5) candidates for the Senate and a candidate for the Lower House.
We are inviting all taxpayers-voters to vote wisely and to consider the answers of our candidates to the TMAP tax survey in choosing the right person to vote for. With all five (5) candidates for President participating in the survey, we believe that we have successfully informed them about the important tax issues in our country. We have likewise gathered valuable information that may define the tax policy direction of the next administration.
Please click on the attached link for the summary of key takeaways for the TMAP 2016 Elections tax policy survey.
Let's pray for a peaceful and honest election.
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TMAP Conducts Outreach in Don Bosco Pugad Center
TMAP Conducts Outreach in Don Bosco Pugad Center
Last May 28, 2016, the Tax Management Association of the Philippines (TMAP) conducted its annual summer and outreach activity at the Don Bosco Pugad Center founded by the Salesian Missionaries.
Don Bosco Pugad Center is a shelter/halfway house operated by the Salesian Missionaries for poor and needy migrant youth between the ages of 17-24 years mostly rescued from circumstances of domestic violence, human trafficking, exploitation, crime and child labor. The advocacy of Don Bosco Pugad Center is to transform these young people’s lives not just by giving them education and technical, vocational and livelihood skills training but to empower them through wholistic character formation that will take care of their physical, social, moral and spiritual needs. The ultimate objective is for these transformed lives to leave the Pugad Center as responsible, productive and dignified citizens of the community. The shelter has slowly evolved into a social enterprise with sustainable bakery/restaurant, coffee shop, water refilling station and car wash/auto detailing shop embedded inside the St. John Bosco Parish community.
The activity started with a message from Fr. Dave Buenaventura, Pugad Center Director, who shared the history and advocacy of the Center. He introduced the current roster of students who are currently enrolled in the different technical and academic programs and graduates who now serve as mentors/teachers. The Pugad Center Boys also shared their talents in singing and dancing. The highlight of the visit was the baking demonstration by Pugad’s resident baking expert, who shared the recipe and process for making Pugad Pan de Sal, one type of bread they sell at the bakeshop fondly called “Manna from Heaven”.
As its way of giving back, TMAP turned over its contribution to help Pugad Center in sustaining its advocacy and improving the lives of more migrant youth.
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TMAP Pushes for Tax Reforms at the Davao Consultative Business Conference
TMAP Pushes For Tax Reforms at The Davao Consultative Business Conference
The Tax Management Association of the Philippines (TMAP) attended the consultative workshop called called “Sulong Pilipinas: Hakbang Tungo sa Kaunlaran” which was held last June 20 and 21, 2016 in Davao City. The workshop was co-organized by the Philippine Chamber of Commerce and Industry and the Mindanao Business Council.
TMAP would like to thank Philippine Chamber of Commerce and Industry (PCCI) and the economic team of President-Elect Rodrigo Duterte for inviting the association to the conference.
TMAP took advantage of the opportunity to discuss and recommend various tax reform proposals, which are geared towards the following objectives:
1. Remedy over-taxation resulting from inflation;
2. Adjustment of tax rates for regional and global competitiveness;
3. Adoption of a fair and just tax system that protects and uphold taxpayers rights;
4. Simplification of the tax system to promote tax compliance and broaden the tax base;
5. Remove or at least lessen graft and corruption;
6. Plug tax leaks in the current system; and
7. Customer-friendly and service-oriented tax collection agencies.
While some of the tax reform proposals would require congress to enact laws, there are much needed administrative reforms that the incoming DOF and BIR chiefs can implement at their level. TMAP recommended the withdrawal, reversal or amendment of a number of administrative issuances (Revenue Regulations, Revenue Memorandum Orders, Revenue Memorandum Circulars, and rulings) which are no longer consistent with the tax code provisions, unreasonable or difficult to comply, or would tend to over-regulate taxpayers. TMAP also took the opportunity to call the attention of the next administration to the barrage of last minute revenue circulars recently issued by the BIR, less than 30 days prior to the start of the new administration. The commissioner should have exercised restraint as a courtesy to the next administration. We commend President-Elect Duterte’s team for convening the consultative conference even before the start of the term of the new administration. The consultation meeting with the business sector and stakeholders is in stark contrast to the practice of the current BIR Commissioner of releasing revenue issuances without conducting consultation meetings or public hearings with the taxpayers and practitioners.
TMAP President Benedict Tugonon, together with some of the past presidents of the association attended the conference and shared their observations on the current tax system and their views and comments on the various tax reform proposals floated by various proponents.
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TMAP's Comments to Tax Reform Statement in 1st SONA of President Duterte
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TMAP to Hold 9th Golf Cup on September 21, 2016
TMAP to hold 9th Golf Cup on
September 21
TMAP will be holding its 9th TMAP Golf Cup 2016 on September 21, 2016, Wednesday, at the Tagaytay Midlands Golf Club located in Talisay, Batangas.
Registration and breakfast open at 6:30 A.M. and the tournament will officially start with shotgun tee-off at 7:30 A.M.
The TMAP golf cup is a traditional fund raising event of the association. Aside from its tax advocacy activities, where the association has become the premier and one of the most recognized champions of tax reform, and its corporate social responsibility projects, TMAP is gearing up to host the 2017 Asia-Oceana Consultant’s Association (AOTCA) Meeting and Tax Conference in Manila.
Ticket to the tournament entitles the holder to participate in the tournament (green fees), enjoy breakfast and lunch and join the raffle. All ticket holders will have a chance to win a major prize.
TMAP would like to appeal to its members and friends to become a sponsor of the tournament. Gold Sponsorship will entitle sponsor to have 2 company banners displayed prominently at the venue, company banner displayed at the 1st or 10th hold, and four (4) free golf tournament tickets. Silver sponsorship will entitle sponsor to 1 company banner displayed prominently at the venue, sole sponsorship of one hole (except 1 and 10), and three (3) free golf tournament tickets. Bronze sponsorship entitle sponsor to 1 company banner displayed prominently at the venue, joint sponsorship of one hole together with other bronze sponsors (except 1 and 10), and one (1) free golf tournament ticket. We are looking forward to raising a substantial amount of money from the tournament in preparation for our hosting of the AOTCA conference next year.
TMAP also invites peers and partners outside of the association to join the tournament. For details on tickets and sponsorship packages, kindly contact Benedict R. Tugonon at 631-0981, Raymund
S. Gallardo at 817-6493 and Cora Sta. Ana at 840-2325 or any of the TMAP Directors and officers.
Your generous support to TMAP would surely help the association in completing its projects and consequently fulfill its role in society as the taxpayers’ advocate and the government’s partner in nation building.
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TMAP Participates in Cebu Tax Forum in Cebu
TMAP Participates in Tax Reform Forum in Cebu
TMAP, in partnership with FINEX Cebu, Cebu Chamber of Commerce & Industry, Development Alternatives, Inc., and USAID conducted a Tax Reform Forum: "Change is Coming in Taxation: Do you want to be a part of it?" in Cebu on August 30, 2016 at Golden Prince Hotel. The forum presented and evaluated the various tax reform proposals now pending in Congress and those expected to be submitted by Department of Finance. The forum also enlightened the participants on how taxation may work under a federal system.
Resource speakers and topics were as follows:
Atty. Euney Mata-Perez
Chairman of FINEX Tax and Legal Committee
Topic: "Tax Rates Adjustments: Tax Reform Proposals"
Atty. Benedict R. Tugunon
President of Tax Management Association of the Philippines, Inc. (TMAP)
Topic: "Tax Reform Beyond Rates"
Mr. Jem Armovit
Tax Policy and Administration Advisor of Development Alternatives Incorporated
Topic: "Judicious Management of Investment Tax Incentives as Part of Comprehensive Tax Reforms"
Mr. Bruce Hutchins
Deputy Chief of Party USAID-FPI Project
Topic: "Tax System under a Federal System"
TMAP Past presidents Rina Manuel and Leny Casabar-Oxales also shared their insights. A total of 110 participants attended the forum.
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TMAP Releases Tax Policy Survey for Presidentiables & Other Candidates
TMAP RELEASES TAX POLICY SURVEY FOR PRESIDENTIABLES & OTHER CANDIDATES
The Tax Management Association of the Philippines (TMAP) has issued a tax policy survey for the candidates for President, Vice-president, Senate and Lower House seats. The objectives of the questionnaire are twofold: a) to inform the candidates about the tax issues contained in various bills filed at both Houses of Congress and those discussed in various fora or dialogues among taxpayers, tax practitioners and stakeholders; and b) to know the tax policy direction of the next administration.
Candidates in the 2016 elections are urged to answer the survey to allow the voters to know and understand their stand on the various tax reform issues. TMAP believes that tax reform is an important election issue that the candidates should be prepared to tackle upon their assumption to office once elected. The voters are urged to vote wisely and consider the tax policies of the candidates in determining who to vote for. Tax policy directions will have a direct effect on the taxes that individuals will pay and on the growth of the Philippine economy.
TMAP will be sending copies of the short 24-question tax policy survey to all national candidates. Other candidates are urged to answer the survey. A copy of the blank survey will be made available for downloading at the TMAP website. The returned filled-up survey forms will then be posted at the TMAP website and made available to media.
DOWNLOAD Election 2016 Tax Policy Questionnaire
Invitation to Answer Survey
CANDIDATES' RESPONSE TO TMAP SURVEY
2016 PRESIDENTIAL CANDIDATES
Click the image to view candidate's response
JEJOMAR
BINAY
MIRIAM DEFENSOR
SANTIAGO
RODRIGO
DUTERTE
GRACE
POE
MAR
ROXAS
2016 VICE PRESIDENTIAL CANDIDATES
Click the image to view candidate's response
ALAN PETER
CAYETANO
FRANCIS
ESCUDERO
GRINGO
HONASAN
BONGBONG
MARCOS
LENI
ROBREDO
ANTONIO
TRILLANES
CLICK HERE TO VIEW RESPONSES FROM OTHER CANDIDATES
TAX POLICY SURVEY RESPONSES FROM OTHER CANDIDATES
- SENATORIAL CANDIDATES
LEILA DE LIMA
ROMAN ROMULO
TITO SOTTO III
RALPH G. RECTO
RICHARD GORDON
- CONGRESSIONAL CANDIDATES
MIRO QUIMBO
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New TMAP Members Inducted during the April 2016 GMM
NEW TMAP MEMBERS INDUCTED DURING THE APRIL 2016 GMM
The Tax Management Association of the Philippines (TMAP) welcomed three new members of the organization who took their oath during the General Membership Meeting for the month of April 2016 held at the Legaspi I Ballroom of the Makati Diamond Residences in Legaspi Village, Makati City last April 29, 2016 (Friday).
Mr. Senen Quizon is the Tax Director of Navarro Amper & Co (Deloitte Philippines). He joined Navarro in 2015. Navarro Amper & Co. is professional service firm providing audit, tax, risk, financial advisory and finance and accounting outsourcing services. Senen graduated from the Polytechnic University of the Philippines with a degree in Applied Economics. He also has a degree in Master in Business Administration from Letran College. Prior to joining Navarro, Senen was the Chief of the Direct Taxes Branch of the National Research Center from 1988 to 2005. Thereafter, he joined Punongbayan & Araullo’s Tax Department.
Atty. Alvin Noel Saldaña is a Director at the Tax & Corporate Services of Navarro Amper & Co (Deloitte Philippines). He joined Navarro in 2004. Noel graduated in 1994 from the University of Sto. Tomas with a degree in Bachelor of Science in Business Administration and his Bachelor of Laws from San Sebastian College – Recoletos. He also finished a Management Development Program from the Asian Institute of Management. Prior to joining Navarro, he was with Rufus Rodriguez & Associates, and was a Court Attorney at the Court of Tax Appeals.
Atty. Ma. Lourdes Gatmaytan is the Vice President of Bank of the Philippine Islands (BPI). She joined BPI last May 16, 2015. Mia finished law from the Ateneo de Manila University. Prior to joining BPI, she was an associate attorney at ACCRALAW from 1993 to 1997. She then joined SM Investments Corporation as Corporate Legal Counsel from February 1997 to August 1997. Later, she joined San Miguel Corporation (SMC) as Legal Counsel from September 1997 to March 2004. Thereafter, she joined Bahay Financial Services, Inc. as Head of Legal from February 2006 to August 2010. In September 2010 to June 2012, she was the Vice President/ Chief Legal Counsel of Splash Corporation. She was also a Certified Mediator from the National Center for Mediation.
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TMAP Welcomes New Officers and Directors
TMAP Welcomes New Officers and Directors
The Tax Management Association of the Philippines, Inc. (TMAP) welcomed its new set of officers, directors and committee chairpersons who took their oath during the induction ceremonies and first General Membership Meeting held at the Makati Diamond Residences in Legaspi Village, Makati City last January 26, 2017.
TMAP’s 2017 Officers and Board of Directors were formally initiated into office by Justice Catherine T. Manahan, Associate Justice of the Court of Tax Appeals, who also delivered the Keynote Address centered on TMAP’s theme, “Advocating Reforms for a Fair and Efficient Tax System”.
The theme is aligned with the Association’s objectives of promoting the development of tax management, monitoring and evaluating proposed, pending and current tax legislation, recommending tax reforms, provide assistance to government in determining appropriate tax directions and instituting improvements in the tax system.
Atty. Maria Lourdes “Malou” P. Lim, a Partner from Isla Lipana & Co., accepted the duties and responsibilities of the Association’s highest post from outgoing President, Atty. Benedict R. Tugonon of Quiason Makalintal Barot Torres Ibarra Sison & Damaso.
Atty. Lim, during her inaugural speech, said that for this year, TMAP lined up various projects and initiatives to bring this year’s theme into fruition. These projects include, among others, active participation in tax reform discussions particularly in Congress, Bureau of Internal Revenue and other public for a, TMAP tax updates and tax seminars for the professional development of our members and other tax practitioners, annual outreach program where we share our blessings and resources with our less fortunate members of our society, Lingkod TMAP 2017 where TMAP sets up taxpayers assistance help desks in key regional offices of the Bureau of Internal Revenue in Metro Manila during the income tax-filing season and the hosting of the 2017 Asia-Oceana Tax Consultants’ Association (AOTCA) international tax conference.
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The Road to Tax reform 2017
The Road to Tax Reform: 2017
July 26, 2017: TMAP attended the 11th public hearing conducted by Senate Ways and Means Committee on the TRAIN bill. The hearing tackled administrative provisions and touched on the VAT refund process and delinquency interest.
July 6, 2017: TMAP attended the Senate Ways and Means Committee hearing on estate Tax, donor's tax and 8% final income tax on self-employed & professionals.
June 9, 2017: TMAP conducted a Kapihan to solicit inputs from its members on the salient provisions of the revised tax reform bill (House Bill 5636)
May 17, 2017: TMAP participated in the dialogue on the proposed comprehensive tax reform organized by the Ateneo Graduate School of Business.
May 9, 2017: TMAP provided insights as resource persons during the Senate Committee on Ways and Means hearing on donor's tax amendments and reforms in real property valuation and assessment.
April 7 and 20, 2017: TMAP provided inputs on the review of the local government code and local government tax issues during the Technical Working Group meeting organized by Senate Committee on Ways & Means.
February 28, 2017: TMAP participated in the Senate Committee on Ways & Means hearing on tax reform and creation of taxpayer advocate office.
February 27, 2017: TMAP attended Senate Technical Working Group meeting (Feb 27) on Estate Tax Amnesty and Estate Tax Reduction bills.
February 24, 2017: TMAP participated in the tax reform roadshow conducted in Puerto Princesa, Palawan
February 22, 2017: TMAP attended hearing of the House Committee on Ways & Means on HB 4774 particularly on the personal income tax provisions.
February 17, 2017: TMAP participated in the Tax Reform Roadshow - Deepening Understanding of House bills nos. 4774 (TRAIN) and 4888 (TARA) in Davao City, organized by TMAP's Advocacy Partners, Philippine Chamber of Commerce & Industry and Development Alternatives, Inc. in cooperation with the Department of Finance.
February 15, 2017: TMAP attended the hearing of the House Committee on Ways & Means re HB 4774 particularly on its administrative provisions.
February 13, 2017: TMAP attended the House of Representatives Committee on Ways and Means hearing on excise tax on automobiles.
February 1, 2017: TMAP attended House of Representatives Committee on Ways and Means hearing on removal of VAT exemptions and other VAT Reforms.
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AOTCA Website Now Open for Registration
AOTCA Website Now Open for Registration
The AOTCA 2017 conference website is now open for registration!!! The theme for this year is “Towards a Fair and Efficient Tax System.” The conference will focus on how taxpayers and tax administrators around the Asia-Oceania jurisdictions are coping with the challenges posed by the implementation of the BEPS action plans and various tax reforms both at the legislative and administrative levels.
Participants of the conference will have an opportunity to learn about the latest local and international tax developments and share insights with tax professionals from other jurisdictions.
Please click on the link below to register:
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TMAP Hosts 2017 AOTCA Conference
Save the Date: July 20, 2018 – TMAP’s 11th Golf Cup
TMAP Inducts New Officers and Directors
TMAP January 2018 Activities
TMAP Elects 2018 Officers & Board of Directors
TMAP Hosts 2017 AOTCA Conference
On October 19-20, TMAP hosted the 2017 International Tax Conference of the Asia-Oceania Tax Consultants’ Association (AOTCA) at the Makati Shangri-La. AOTCA President Toshihiro Ikeda and TMAP President Maria Lourdes Lim welcomed over 200 international delegates from China, Japan, South Korea, Mongolia, Indonesia, Hong Kong, Taiwan, Vietnam and other neighboring countries, together with almost 200 Philippine delegates. The theme for 2017 was “Towards a Fair and Efficient Tax System” with the discussions focused on how taxpayers and tax administrators around Asia-Oceania jurisdictions are coping with challenges posed by the implementation of BEPS action plans, and tax reforms at the legislative and administrative levels. On October 19, topics presented included special presentation of Base Erosion and Profit Shifting (BEPS), transfer pricing and post-BEPS implementation, US tax development and reforms and impact to the ASEAN. On October 20, BIR Commissioner Caesar Dulay shared his insights on the Philippine tax administration system. Afterwards, country panels presented tax dispute resolution and refund process, tax reform updates, tax and technology, and best practices on tax administration. The conference not only provided a forum for the sharing of tax insights and best practices, but also showcased the talents of country-representatives during the gala night. For more details on the conference and to access the gallery of pictures, please visit www.aotca2017manila.com
Save the Date: July 20, 2018 - TMAP's 11th Golf Cup
The Tax Management Association of the Philippines (TMAP) will hold its 11th TMAP Golf Cup on July 20, 2018, at Mt. Malarayat Golf and Country Club in Lipa City, Batangas. The tournament is open to the public and will help fund the association’s projects and activities for the year, which will revolve around the theme, “Towards a Meaningful Advocacy for Progress.” Now on its 36th year, TMAP is a non-stock, non-profit organization that promotes professionalism and responsibility in the practice of taxation, and actively monitors tax developments in the country. Interested participants or sponsors may contact Atty. Raymund S. Gallardo (817-6493; 771-1229 or rsg@rsgallardolaw.com), Mr. Richard R. Lapres (581-9044 or rlapres@deloitte.com) or Ms. Cora L. Sta. Ana (346-8104; 840-2325 or tax_map@yahoo.com)
TMAP Inducts New Officers and Dirctors
The Tax Management Association of the Philippines, Inc. (TMAP) welcomed its new set of officers, directors and committee chairpersons who took their oath during the induction ceremonies and first General Membership Meeting held at the Makati Diamond Residences in Legaspi Village, Makati City on January 25, 2018.
TMAP’s 2018 Officers and Board of Directors were formally initiated into office by Commissioner of Internal Revenue Caesar R. Dulay, who also delivered the Keynote Address centered on the BIR’s 2018 Programs.
Atty. Raymund Gallardo, Managing Partner of RSGallardo Law Office, accepted the duties and responsibilities of the Association’s highest post from outgoing President, Atty. Malou Lim of Isla Lipana & Co.
Atty. Gallardo presented the 2018 theme of the organization: “Towards a Meaningful Advocacy for Progress”. The theme is aligned with the Association’s objectives of monitoring proposed and pending legislation, evaluation and review implementation of tax laws, issuances and jurisprudence to initiate necessary tax reform, assisting government planners in determining tax policy direction and recommending institutional reforms, recommending tax reforms in general for nation building and fostering affiliation with other organizations to achieve objectives.
For 2018, TMAP shall continue to be actively involved in tax reform efforts through participation in legislative and administrative activities. The organization shall hold its regular Kapihan sessions and utilize the social media platform to solicit ideas and comments from members, co-practitioners on current tax issues. TMAP shall closely coordinate with other professional organizations to ensure stronger representation in promoting tax advocacies.
TMAP January 2018 Activities
Courtesy Call to BIR Commissioner Caesar Dulay at the BIR National Office
On January 9, 2018, the newly elected TMAP Officers and Board of Directors paid a courtesy call to CIR Caesar Dulay to formally invite him as the inducting officer for the ceremony to be held on January 25, 2018.
Courtesy call to Deputy Commissioner for Info System Lanee David, Deputy Commissioner for the Operations Group Atty. Arnel Guballa, Atty. Mape Cantilep and Atty. Elenita Quimosing at BIR National Office
On January 17, 2018, TMAP Officers and Board of Directors discussed with the Deputy Commissioners the impact of the TRAIN Law on the forms and the programs of the BIR for 2018. TMAP also shared its inputs on the drafting of the implementing rules and regulations for income tax and VAT under the TRAIN law.
TV/radio appearance on Serbisyong Kasambahay at UNTV
On January 17, 2018, Atty. Raymund Gallardo and Atty. Lea Roque joined Ms. Jacqui Aquino in her radio/TV program, Serbisyong Kasambahay to share with her listeners and viewers the salient features of the TRAIN LAW and views on the growing anecdotal experiences of the public on the inflationary impact of the TRAIN law on the prices of consumer commodities.
TMAP Elects 2018 Officers & Board of Directors
On December 4, 2017, TMAP elected its 15-member board of directors for 2017 during its monthly general membership meeting. The newly elected board of directors are as follows:
· Leilah Yasmin E. Alpad - Calenergy International Services, Inc. - ROHQ
· Jewel M. Baga - Development Bank Of The Philippines
· Sherry Obiles-Baura – De Lumen Valdez Zamora and Associates
· Cynthia L. De La Paz - Picazo Buyco Tan Fider & Santos
· Edward M. De Leon - Manila Oslo Renewable Enterprise
· Romeo H. Duran - Sapalo Velez Bundang & Bulilan
· Raymund S. Gallardo - Gallardo Songco & Associates
· Richard R. Lapres – Navarro Amper & Co.
· Gay Christine Lopez – Buñag and Associates Law Office
· Maria Nora N. Manalo – Procter &Gamble Philippines Inc.
· Eleanor L. Roque - Punongbayan & Araullo
· Ester R. Punongbayan - E. Punongbayan Global Outsourcing, Inc.
· Ma. Victoria D. Sarmiento - Castillo Laman Pantaleon Tan & San Jose
· Suzette A. Celicious-Sy- Baniqued & Baniqued
· Priscilla B. Valer - Romulo Mabanta Buenaventura Sayoc & Delos Angeles
The Board convened on January 5, 2018 to elect the officers for 2018, as follows:
· Raymund S. Gallardo - President
· Eleanor L. Roque - Vice President – Internal Affairs
· Romeo H. Duran - Vice President – External Affairs
· Ma. Victoria D. Sarmiento - Secretary
· Richard R. Lapres - Treasurer
· Ms. Ester R. Punongbayan – Auditor
The induction of the 2018 officers and board of directors will be held on January 25, 2018, 11:00 am at the Legaspi 1 Ballroom of the Makati Diamond Residences, Legaspi Village, Makati City. BIR Commissioner Caesar R. Dulay will serve as inducting officer and keynote speaker.
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2024 TMAP Christmas Party
2024 TMAP Christmas Party
On December 6, 2024, TMAP held its Annual Christmas Party at the Makati Diamond Residences.
Introduced during this gathering were the incoming members of the 2025 TMAP Board of Directors of TMAP, namely:
RACHELLE ANN BAOD-MONTALVO
COCA COLA BEVERAGES PHILIPPINES, INC.
ALVIN NOEL SALDANA
NAVARRO AMPER & CO-DELOITTE PHILIPPINES
MICHAEL JUDE DOLOT
OPTUM GLOBAL SOLUTIONS (PHILIPPINES), INC.
CARINA LAFORTEZA
SYCIP SALAZAR HERNANDEZ & GATMAITAN LAW OFFICES
MADELINE VILLAPANDO
LAYUG CELICIOUS-SY AND VILLAPANDO
MARTIN IGNACIO MIJARES
SALVADOR LLANILLO & MIJARES, ATTORNEYS-AT-LAW
ROSELLE CARAIG
ISLA LIPANA & COMPANY
SARAH JANINE DAVALOS
METRO PACIFIC INVESTMENTS CORPORATION
MICHAEL GARCIA
ROMULO MABANTA BUENAVENTURA SAYOC & DE LOS ANGELES
CRESENCIO MENESES I
SM INVESTMENTS CORPORATION
RHEA MANGUBAT
GERODIAS SUCHIANCO ESTRELLA LAW FIRM
IRWIN NIDEA JR.
DU-BALADAD & ASSOCIATES
MARY ELIZABETH BELMONTE
MARTINEZ VERGARA & GONZALEZ SOCIEDAD
MA. CATHERINE BACHOCO
FORT BONIFACIO DEVELOPMENT CORPORATION
MA. LOURDES POLITADO-ACLAN
PUNONGBAYAN & ARAULLO
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Organizational Meeting of TMAP's BOD January 11, 2025
Organizational Meeting of TMAP’s Board of Directors Held on January 11, 2025
TMAP’s Board of Directors held its organizational meeting on January 11, 2025 and elected the following directors as officers for the year 2025:
• President: Carina C. Laforteza, SyCip Salazar Hernandez & Gatmaitan
• VP for Internal Affairs: Martin Ignacio D. Mijares, Salvador Llanillo & Mijares
• VP for External Affairs: Roselle Y. Caraig, Isla Lipana & Co. (PwC Philippines)
• Corporate Secretary: Irwin C. Nidea, Jr., Du-Baladad & Associates
• Assistant Corporate Secretary: Rhea M. Mangubat, Gerodias Suchianco Estrella Law Firm
• Treasurer: Michael Jude R. Dolot, Optum Global Solutions Philippines, Inc.
• Auditor: Michael P. Garcia, Romulo Mabanta Buenaventura Sayoc & De Los Angeles
The other members of the Board of Directors are:
• Rachelle Ann C. Baod-Montalvo, Coca-Cola Beverages Philippines, Inc.
• Cresencio T. Meneses I, SM Investments Corporation
• Madeline L. Zialcita-Villapando, Layug Celicious-Sy & Villapando
• Sarah Janine P. Davalos, Metro Pacific Investments Corporation
• Mary Elizabeth M. Belmonte, Martinez Vergara & Gonzalez Sociedad
• Alvin Noel R. Saldaña, Landicho Abela & Co. (Deloitte Philippines)
• Ma. Lourdes A. Politado-Aclan, Punongbayan & Araullo (Grant Thornton Philippines)
• Ma. Catherine C. Bachoco, Fort Bonifacio Development Corporation
• Jacqueline M. Yu-Villar (ex officio), Yu-Villar Tadeja & Co. (Forvis Mazars Philippines)
The Board of Directors and Officers will be inducted during TMAP’s 1st General Membership Meeting on February 6, 2025 (11:00 am to 2:30 pm) at the Makati Diamond Residences.
2025 TMAP Induction Ceremony and Inaugaural GMM
2025 TMAP Induction Ceremony and Inaugural General Membership Meeting
On February 6, 2025, TMAP members gathered at the Makati Diamond Residences for its Inaugural General Membership Meeting (GMM) and the induction of its incoming officers and directors, led by 2025 TMAP President Atty. Carina C. Laforteza.
Among the distinguished guests were the event’s keynote speaker, Supreme Court Senior Associate Justice Marvic M.V.F. Leonen, and the inducting officer, BIR Commissioner Romeo D. Lumagui Jr.
In her Valedictory Address, outgoing 2024 TMAP President Atty. Jacqueline Yu-Villar walked the audience through the TMAP activities and events from the previous year – highlighted by the successful staging of the 1st TMAP International Tax Summit.
Atty. Laforteza, in her inaugural address, introduced this year’s logo and slogan – “Expertise in Tax, Excellence in Practice” – and discussed her program and plans for coming months.
New Members and Additional Lifetime Members (former TMAP Presidents) were also inducted during the GMM.
TMAP 2nd GMM
TMAP 2nd General Membership Meeting
TMAP held its 2nd General Membership Meeting (GMM) on 20 February 2025.
Guest speakers for the GMM were the following:
• Ms. Ma. Jesusa A. Bato, representing Hon. Karlo Fermin S. Adriano, Assistant Secretary of Department of Finance, Fiscal Policy and Monitoring Group. She discussed updates relating to the 2025 Fiscal Legislative Agenda of the Department of Finance.
• Mr. Michael L. Ricafort, Chief Economist Treasury Group of the Rizal Commercial Banking Corporation, who gave an overview of the Philippine Economic Outlook: 2025 & Beyond.
15th TMAP Golf Club and BINGO
The 15th TMAP Golf Cup and BINGO Event
The 15th TMAP Golf Cup and BINGO Event will be held on 9 May 2025 (Friday) at the Valley Golf and Country Club, Don Celso S. Tuason Avenue, Antipolo City.
Registration opens at 6:00 A.M. and the tournament will officially start at 7:00 A.M.
📞 For inquiries and registration, please contact the TMAP Secretariat –
Email: tax.map@tmap.org.ph
Phone: (02) 8287 4338 / 09562852923
3rd TMAP GMM and Tax Seminar
3rd TMAP General Membership Meeting (GMM) and 1st Tax Seminar
TMAP held its 3rd General Membership Meeting (GMM), immediately followed by its 1st Tax Seminar for the year, on 28 March 2025 at Makati Diamond Residence.
Tirso Raymond S. Gutierrez (Chief-of-Staff of the Department of Information and Communications Technology (DICT)), the GMM guest speaker, provided updates on the plans and progress of the various DICT digitalization projects.
During the Tax Seminar, the following topics were discussed by our distinguished resource persons:
CREATE MORE
Speakers: Jun-Jun B. Andallo (Chief, BIR Tax Audit Review Division) and Atty. Brianna Kay T. De los Santos (Assistant Chief, BIR Legal and Legislative Division)
Recent Cases from the Court of Tax Appeals and Supreme Court
Speaker: Associate Justice Catherine T. Manahan
4th GMM
4th General Membership Meeting
TMAP held its 4th General Membership Meeting (GMM) on 28 April 2025 at Makati Diamond Residence.
Gracing the GMM were the following guest speakers:
• Hon. Marian Ivy F. Reyes-Fajardo (Associate Justice of the Court of Tax Appeals) who provided an overview of the Anti-Agricultural Sabotage Act (Republic Act No. 12022) and discussed its practical and procedural implications.
• Dr. Cielo Diaz Magno-Gatmaytan (Associate Professor of the University of the Philippines – School of Economics) who shared her views on governance, economic, and social development, including the considerations for government appropriations and its impact on the general public.
TMAP Tree Planting Activity 2025
TMAP Tree Planting Activity 2025
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