In a small bowl, mix together soy sauce, vinegar, minced garlic, black pepper, and salt to create a marinade.
Pat the mackerel fish dry with paper towels and place them in a shallow dish. Pour the marinade over the fish, making sure they are coated well. Marinate for at least 30 minutes.
Heat cooking oil in a frying pan over medium-high heat.
Fry the marinated mackerel fish in batches, about 4-5 minutes per side or until golden brown and crispy.
Once cooked, remove the fish from the oil and place them on a plate lined with paper towels to drain excess oil.
Serve the Fried Tulingan hot with steamed rice, vegetables and a side of vinegar dipping sauce.
Enjoy!
