Search for:

Marc Christian M. Lopez

Marc Christian M. Lopez is an associate in Quisumbing Torres' Tax Practice Group. Prior to joining the firm, he was an associate in a tax-specialized law firm where he primarily handled tax advocacy and litigation, commercial law and tax advisory, estate planning and settlement, and corporate restructuring matters. Marc obtained his Juris Doctor degree from the University of the Philippines Diliman College of Law in 2020 and was admitted to the Philippine bar in 2022.

On 8 January 2024, Commissioner of Internal Revenue Romeo D. Lumagui Jr. issued an advisory regarding the cessation of the Bureau of Internal Revenue (BIR)’s collection of the Annual Registration Fee (ARF), in compliance with Republic Act (RA) No. 11976 or the “Ease of Paying Taxes Act.”

The Bureau of Internal Revenue recently issued Revenue Regulations No. 16-2023, which sets out the guidelines on the imposition of withholding tax on gross remittances by electronic marketplace operators and digital financial services providers to online sellers/merchants, in connection with goods and services sold or paid through the former’s platform.
The Regulations took effect on 12 January 2024.