<![CDATA[Even at the time of pandemic, tax services rendered by accounting firms remain essential in every country as it facilitates business owners comply with the strict requirements set by tax regulatory agencies. While most studies involve large and complex business organizations in determining the prescribed factors that affect the quality of tax services (Dinh and Do, 2020), the perceptions of Micro, Small and Medium enterprises (MSMEs) are as equally important. With thirty-one (31) selected MSMEs in Angeles City, Central Luzon, Philippines as respondents, it was found out that effectiveness yielded the highest tax service quality component, followed by professionalism, tangibles and lastly, empathy. Further, annova tests revealed that there is no significant difference on the perceptions of MSMEs based on their profile except on the quality component of effectiveness (.05>.049) where there is a significant difference based on the form of business organization with higher level of perceptions coming from corporations compared to sole proprietors. Likewise, significant differences were found in terms of the number of years having tax engagement with an accounting firm. Those with more than five years of engagement have slightly lower perception on both professionalism (.05>.029) and effectiveness (.05>.012) compared to those having five years or less. Business owners who also perform administrative functions perceived both professionalism (.05>.002) and empathy (.05>.000) higher compared to those who are only owners. As suggested, effectiveness can be further demonstrated through establishing strategic busy season plans and maintaining clear and consistent communication lines with clients. Tax practitioners must also be able to empathize with their clients specially in difficult times such as the pandemic such that accounting firms must also invest in virtual platforms and latest software technology, while occupying a physical office fosters legitimacy of the firm.]]>
