The "Material Girl" hitmaker performed sold out shows in Manila on February 24 and 25 as part of her Rebel Heart Tour, and during her gigs, she wrapped the country's flag around her body, letting some of the fabric hit the floor.
Laws in the conservative country state the flag cannot be worn and is not allowed to touch the ground.
"She ridiculed our flag," Teodoro Atienza, chief of the heraldry section of the National Historical Commission of the Philippines, said.
"She also allowed the flag to touch the stage floor, which is another violation."
The controversy comes days after Singapore Archbishop William Goh urged Catholics not to attend her show because of her "disrespectful" use of religious symbols and props during her gigs, and her "blasphemous" music.
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