Senior Associate Justice Leonen Urges Tax Accountants to Lead Efforts Against Corruption

October 21, 2025

Senior Associate Justice Marvic M.V.F. Leonen delivers the keynote speech titled “Reimagining Tax Administration in the Digital Age: Policy, Compliance, and Innovation” during the 1^st Philippine Institute of Certified Public Accountants National Annual Tax Convention, held from October 8 to 9, 2025, at the Marquee Tent, EDSA Shangri-la Hotel, Mandaluyong City. (Photo courtesy of the Supreme Court Communications Office)

Senior Associate Justice (SAJ) Marvic M.V.F. Leonen encouraged tax accountants to fully embrace the potential of their profession and to take an active stand against corruption.

At the 1^st Philippine Institute of Certified Public Accountants (PICPA) National Annual Tax Convention held from October 8 to 9, 2025, at the Marquee Tent, EDSA Shangri-la Hotel, Mandaluyong City, SAJ Leonen delivered the keynote address on Reimagining Tax Administration in the Digital Age: Policy, Compliance, and Innovation.

“As tax and accountancy professionals, you play a vital role in ensuring that our system is fair and just…Taxation is a powerful tool for redistributing wealth, which is essential for social justice. Imposing taxes helps to internalize the costs of using property and ensures that the benefits of enterprise contributes to the common good. Taxation should serve a noble purpose. It is necessary, and your efforts bring this law to life.”

He called on tax professionals to lead the fight against corruption by adopting a more proactive, ethical, and community-centered approach. He emphasized the urgent need to empower individuals who are committed to confronting corruption at every level, noting that its persistence is rooted in flawed systems that allow it to thrive.

He warned that corruption is becoming more sophisticated and harder to detect. Because of their training and influence, accountants must help expose and correct these injustices. He encouraged them to respond with courage, innovation, and collaboration—to adapt strategies, adopt new technologies, and strengthen networks in order to stay ahead of corrupt practices.

He reminded them that meaningful reform will not come easily. It demands vigilance, ethical consistency, and the moral courage to challenge unfair systems and advocate for the marginalized. “The work you do involves much more than just taxes,” he said. “You are dedicated to creating a better and more equitable society, one where justice rules, inequality is addressed, and every Filipino has the chance to live with dignity and purpose.”

Senior Associate Justice Marvic M.V.F. Leonen is greeted warmly by the Philippine Institute of Certified Public Accountants (PICPA) officers and members during the 1^st PICPA National Annual Tax Convention, held from October 8 to 9, 2025, at the Marquee Tent, EDSA Shangri-la Hotel, Mandaluyong City. (Photo courtesy of the Supreme Court Communications Office)

In highlighting the Supreme Court’s (SC) Strategic Plan for Judicial Innovations 2022–2027 (SPJI), SAJ Leonen shared how digital transformation—through initiatives like eCourt PH and the shift toward fully electronic filing—is making the Judiciary more transparent, efficient, and accessible. He emphasized that these reforms are not just about modernization, but about restoring public trust and ensuring that justice is delivered fairly and promptly. The integration of digital platforms and automation, he explained, reduces inefficiencies and increases accountability, particularly in legal processes and tax-related matters.

He emphasized, however, that tax professionals, accountants, lawyers, and subject matter experts remain essential “because technology cannot replace the need for careful judgment, ethical standards, and accountability in interpreting and applying the law.”

Senior Associate Justice Marvic M.V.F. Leonen (center) with officials of the Philippine Institute of Certified Public Accountants (PICPA) at its 1^st National Annual Tax Convention, held from October 8 to 9, 2025, at the Marquee Tent, EDSA Shangri-la Hotel, Mandaluyong City. With him are (from left) PICPA Executive Director Geraldine H. Apostol, CPA; Jovito V. Gertes, CPA; PICPA Sectoral Director for Government Presiding Judge Christina C. Barroga, CPA, Municipal Trial Court, Bocaue, Bulacan; PICPA National President Gerard B. Sanvictores, CPA; George V. Villaruz, CPA; and Asser A. Tamayo, CPA. (Photo courtesy of the Supreme Court Communications Office)

While digitalization and artificial intelligence can significantly enhance the efficiency of tax systems by automating routine tasks and processing large amounts of data, he cautioned that they lack the human capacity to understand nuanced contexts, anticipate consequences, and navigate complex realities. He assured the audience that no machine can match human critical thinking, adaptability, and social awareness.

“[R]emember, digitalization can streamline processes and lighten overloaded systems so that we can focus on more meaningful issues. It cannot, however, be programmed for social justice. Technology is a tool, and our humanity plays a key role in how it is used. This is where the more crucial work begins.”

Other speakers at the event included Bureau of Internal Revenue Commissioner Romeo D. Lumagui, Jr., who delivered a speech on Closing the Gaps: Fighting Fraud in an Age of Digital Sophistication.

PICPA, accredited by the Professional Regulatory Commission, is the national professional organization for Certified Public Accountants (CPAs) in the Philippines. Established to uphold the highest standards of integrity, professionalism, and excellence in the accountancy profession, PICPA provides continuing professional development, advocacy, and networking opportunities for its members. It plays a vital role in shaping the future of the accounting industry and ensuring adherence to ethical and regulatory standards. (Press release courtesy of the SC Office of the Spokesperson)

Senior Associate Justice Marvic M.V.F. Leonen (seated, center) at the 1^st Philippine Institute of Certified Public Accountants (PICPA) National Annual Tax Convention, held from October 8 to 9, 2025, at the Marquee Tent, EDSA Shangri-la Hotel, Mandaluyong City. With him are (seated, from left) Professional Regulatory Board of Accountancy Member Consuelo O. Cadelina, CPA; PICPA National President Gerard B. Sanvictores, CPA; Atty. Maria Theresa San Pablo-Llamado, CPA; Atty. Fredieric B. Landicho, CPA; (standing, from left) Atty. Euney Marie J. Mata, CPA; and former PICPA National Presidents Zenaida P. Alcantara, CPA (2017-2018); Ma. Asuncion M. Golez, CPA (2018-2019); Marydith C. Miguel, CPA (2021-2022); and Evelyn S. Corpuz, CPA (2019-2020). (Photo courtesy of the Supreme Court Communications Office)