HAPPY new year everyone! Time flies so fast, and we are now in 2024. It has been four years that our law firm, Mata-Perez, Tamayo & Francisco, has been contributing weekly to this column, More to Follow Column of The Manila Times. It has been and continues to be an enriching experience for us, including our lawyers and associates, to write for The Manila Times, since writing for this column impels us to study and be updated on recent tax and other laws and jurisprudence.

In any case, as start for 2024, we look back at the tax laws passed in 2023 and look forward to what shall be in store in 2024.