Heat the cooking oil in a large pot over medium heat.
Sauté the minced garlic until fragrant, then add the beef cubes and cook until browned on all sides.
Stir in the soy sauce and tomato sauce, mixing well to coat the beef.
Add enough water or beef broth to cover the meat, then bring to a boil.
Reduce the heat, cover, and simmer for 1½–2 hours, or until the beef becomes tender.
Add the potatoes and carrots, then continue cooking for 20–25 minutes until the vegetables are soft and the sauce has thickened.
Taste and adjust the seasoning if needed. Serve hot with steamed white rice.