Next Generation Partners

Tax in Philippines

Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw)

Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) is well-equipped to advise on litigious and tax-related matters, with frequent appearances before the Court of Tax Appeals. The team is jointly led by Ruby Rose J Yusi , Eric R. Recalde  , and Jacqueline Ann A. Tan. Yusi specialises in taxation and foreign investments and has represented clients before the Supreme Court, Recalde is proficient in advising on M&A transactions, as well as VAT-related issues, and Tan focuses on litigation and regularly appears before the Bureau of Internal Revenue and the Court of Tax Appeals, handling cases involving breach of contract, corporate restructuring, tax refunds, and estate tax concerns. Other key contacts include Fatima Faye E. Cordova, who frequently assists with tax assessments and local taxation matters, and Princess Rexille V. Liboon, who is also knowledgeable in these areas.

Praxisleiter:

Ruby Rose J. Yusi; Eric R. Recalde; Jacqueline Ann A. Tan


Weitere Kernanwälte:

Fatima Faye E. Cordova; Princess Rexille V. Liboon


Referenzen

‘ACCRA Law has good understanding on tax law in Philippines so they are able to assist clients facing tax litigation especially in court level.‘

‘ACCR Law’s team that was assigned to our company is very professional.’

Kernmandanten

Acquire Asia Pacific (Manila), Inc.


Ajanta Pharma Philippines, Inc.


Araneta Group of Companies


AREIT, Inc.


AstraZeneca Pharmaceutical (Philippines) Inc.


Australia New Zealand Banking Group Limited, Philippines Branch


Banco De Oro Unibank, Inc.


Bancnet Incorporated


Bangko Sentral ng Pilipinas


Bank of the Philippine Islands


Bankers Association of the Philippines


Campaigns and Grey, Inc.


Canon Marketing (Philippines), Inc.


China Banking Corporation


Citibank N.A.


Continental Autonomous Mobility Philippines, Inc.


CTBC Bank (Philippines) Corp.


Del Monte Phillipines, Inc.


Deutsche Bank AG Manila Branch


Deutsche Knowledge Services PTE. LTD


East West Banking Corporation


HC Consumer Finance Phils. Inc.


Hongkong and Shanghai Banking Corporation Limited- Philippine Branch


Hyundai Merchant Marine (Philippines) Co., Inc.


ING Bank N.V., Manila Branch


ING Foundation Philippines, Inc.


JPMorgan Chase Bank, N.A. – Manila Branch


Light Rail Manila Corporation


Maybank Philippines, Inc.


Mckinsey & Co. (Philippines)


Metropolitan Bank & Trust Company


Mitsubishi Motors Philippines Corporation


Nidec Precision Philippines Corporation


Nueva Ecija Electric Cooperative I


Pampanga Rural Electric Service Cooperative, Inc.


Pampanga Electric Cooperative I


Pampanga II Electric Cooperative, Inc.


Pampanga III Electric Cooperative, Inc.


Philippine National Bank


Pilipinas Shell Petroleum Corporation


Philippine Insurers and Reinsurers Association


PPD Pharmaceutical Development Philippines Corp.


Procter & Gamble Philippines, Inc.


Rappler Holdings Inc.


Rappler, Inc.


Rizal Commercial Banking Corporation


SEAOIL Philippines, Inc.


Security Bank Corporation


SM Prime Holdings, Inc.


Smartmatic Philippines


Standard Chartered Bank


Starr International Insurance Philippines Branch


Subic Water and Sewerage Co., Inc.


Sumisetsu Philippines, Inc.


Sumitomo Mitsui Banking Corporation


Tarlac II Electric Cooperative, Inc.


Tetra Pak (Philippines), Inc.


Trust Officers Association of the Philippines


Union Bank of the Philippines


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Gatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law)

Gatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law) maintains a broad client portfolio across the pharmaceutical, tobacco, food and beverage, energy, and infrastructure sectors. The firm is well-placed to advise leading conglomerates and multinational corporations and is regularly engaged in high-value transactions. Its offering encompasses representation in litigation, advice on commercial deals, and support with a wide range of non-litigious matters. Leading the practice, Anthony Mark A. Gutierrez is highly experienced in handling deficiency tax assessments and refunds, often appearing before the Court of Tax Appeals. Praised by clients for her ‘strategic instincts’, Roxanne B. Tadique-Fajardo brings expertise in joint ventures and VAT, while Sophia Inoturan is frequently engaged in energy-related matters.

Praxisleiter:

Anthony Mark A. Gutierrez


Weitere Kernanwälte:

Roxanne B. Tadique-Fajardo; Sophia Inoturan


Referenzen

‘The team provides practical, solution-oriented advice that balances efficiency with regulatory considerations.‘

‘Roxanne B. Tadique-Fajardo stands out for her strategic instincts and calm handling of complex matters.‘

Kernmandanten

Coca-Cola South Asia Holdings, Inc.


Coca-Cola Holdings (Overseas) Limited LLC


Metro Rail Transit Corporation


Sanofi Pasteur, Inc.


Sanofi-Aventis Philippines, Inc.


A. Menarini Philippines, Inc.


EKPI


Del Monte Philippines, Inc.


Opella Healthcare Philippines Inc


SN Aboitiz Power-Benguet, Inc.


TeaM Energy Corporation


Metro Rail Transit Corporation


STEAG State Power, Inc.


SM Prime Holdings, Inc.


Robinsons Land Corporation


Ayala Group of Companies


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Quisumbing Torres

The team at Quisumbing Torres brings expertise in local and international law, often handling complex tax litigation, wealth management, and tax structuring issues. The practice’s broad client base spans the pharmaceutical, manufacturing, financial services, and technology industries. Leading the practice, Kristine Anne Mercado-Tamayo advises on tax planning, audits, and dispute resolution matters, and she has specialist knowledge in the industrial, manufacturing, and transportation sectors. Maria Ana Camila Jacinto-Lagustan's areas of expertise include corporate restructuring, tax deficiency assessments, and tax litigation.

Praxisleiter:

Kristine Anne Mercado-Tamayo


Weitere Kernanwälte:

Maria Ana Camila Jacinto-Lagustan


Referenzen

‘The team has excellent relationships and contact with the relevant tax authorities, an ability to solve cases at an administrative level, strong negotiating power, and handles cases with the necessary tact and sensitivity.’

‘Kristine Anne Mercado-Tamayo has strong and wide knowledge of Philippines tax matters and provides value-added advice to the point. Her refined negotiation skills in tax audits led to an excellent outcome, surpassing our expectations in terms of timing and settlement achieved.‘

 

Kernmandanten

Alphabet (Google Inc)


Universal Entertainment Corporation


Highlight-Mandate


  • Representing the Philippine subsidiary of one of the world’s largest pharmaceutical companies in an ongoing judicial protest with the CTA against deficiency tax assessments issued by the BIR for calendar year 2020.
  • Advised a leading local delivery platform on the tax implications of cross-border services, specifically digital services rendered to Philippine business customers, in light of a series of controversial circulars issued by the BIR which appear to deviate from clear statutory rules and settled jurisprudence.
  • Representing a global leading cloud computing and ad services provider in over 7 litigation matters across all its Philippine subsidiaries.

SyCip Salazar Hernandez & Gatmaitan

SyCip Salazar Hernandez & Gatmaitan's key services include advising on tax-related issues in relation to corporate transactions, as well as judicial litigation and tax refunds. Leading the practice, Carina Laforteza's broad caseload encompasses support with refunds, deficiency tax assessments, and tax-related litigation. Carlos Roberto Lopez is an experienced litigator, often appearing before the Supreme Court and the Court of Tax Appeals. Benedicto Panigbatan routinely handles tax assessments and income tax issues, while Russel Rodriguez is well-versed in matters relating to VAT and refunds. Maria Viola B. Vista specialises in commercial transactions, areas in which Maria Christina C. Ortua-Ang is also knowledgeable. John Christian Joy Regalado has in-depth knowledge of infrastructure projects, while Ma. Patricia B. Paz brings expertise in commercial arbitration. Joanna Marie Joson is experienced in property tax litigation, and Diana Elaine B. Bataller assists with a range of matters for clients active in financial services.

Praxisleiter:

Carina Laforteza; Hector M. de Leon, Jr.; Carlos Roberto Lopez; Benedicto Panigbatan; Russel Rodriguez; Ronald Mark C. Lleno; Hiyasmin H. Lapitan


Weitere Kernanwälte:

Maria Viola B. Vista; John Christian Joy Regalado; Ma. Patricia B. Paz; Joanna Marie Joson; Maria Christina C. Ortua-Ang; Diana Elaine B. Bataller


Referenzen

‚The team demonstrated an exceptional level of legal expertise, showcasing both depth and precision in their analysis.‘

‚They provided comprehensive legal advice that thoroughly identified all possible implications, ensuring no issue was overlooked. Their work went beyond the immediate scope of inquiry, offering added value and strategic insight. Overall, the team’s performance reflects a standard of excellence that surpasses expectations.‘

‚The team delivered comprehensive legal advice that not only addressed our specific concerns but also anticipated broader implications. They demonstrated a clear understanding of our business priorities, ensuring their guidance was both practical and strategically aligned.‘

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Villaraza & Angangco (V&A Law)

The team at Villaraza & Angangco (V&A Law) is well-equipped to advise on the tax aspects of M&A, joint ventures, and corporate restructurings, with its offering spanning the automotive, transportation, real estate, and manufacturing sectors. The team is co-led by Sylvette Tankiang and Juanito L. Sañosa, Jr.. Other key members of the team include Kristin Charisse Siao, who brings expertise in VAT and transfers, and Amber Shawn Gagajena and Fritz Julius Casama.

Praxisleiter:

Sylvette Tankiang; Juanito L. Sañosa, Jr.


Weitere Kernanwälte:

Kristin Charisse Siao; Amber Shawn Gagajena ; Fritz Julius Casama


Referenzen

‘V&A Law has been our partner law firm for several years and they have been very consistent in terms of providing legal support.‘

‚Their opinions and legal assessments are on point, concise yet comprehensive.‘

Kernmandanten

Lotte Chilsung Beverage Co. Ltd.


 


Highlight-Mandate


  • Assisted major players in the food and beverage industry with the undertaking of their corporate restructuring at the parent company level offshore.

Gruba Caganda Advincula Melo & de la Fuente

Praised by clients for the team’s ‘professionalism’, Gruba Caganda Advincula Melo & de la Fuente routinely advises on tax-related matters for clients within the pharmaceutical, IT, and manufacturing industries. The practice is co-led by Lily Gruba, a specialist in taxation and M&A transactions, and Juan Miguel Victor De La Fuente, who frequently handles disputes before the Court of Tax Appeals. Antero Caganda and Angelo Advincula are seasoned practitioners with deep expertise in M&A and corporate restructurings.

Praxisleiter:

Lily Gruba; Juan Miguel Victor De La Fuente


Weitere Kernanwälte:

Antero Caganda; Angelo Advincula


Referenzen

‘We valued the team’s professionalism and competence. But what differentiates them is their sincerity to help us. They immerse themselves in our world and try to understand our business.

‚Trust is an important value in our company. We chose this firm because of its reputation of trustworthiness. We also like that they provide us with carefully studied options. In some difficult cases, they came up with out-of-the-box options and arguments which helped us greatly.‘

Kernmandanten

MEDCHOICE


NSPH, Inc.


Highlight-Mandate


  • Representing MEDCHOICE and its four affiliated entities in connection with a BIR assessment involving a total estimated value of PHP2bn.
  • Representing NSPH, Inc. in a tax case before the Court of Tax Appeals involving an assessment valued at approximately PHP300m.
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Martinez Vergara & Gonzalez Sociedad

Martinez Vergara & Gonzalez Sociedad’s practice strengths include tax litigation, due diligence reviews, and corporate reorganisations. Practice co-head Rosalia S. Bartolome-Alejo specialises in corporate M&A and joint ventures, while Mary Elizabeth Belmonte co-leads the team alongside her, bringing expertise in tax advisory and litigation matters. Another noteworthy team member is Jason Jimenez, who frequently provides support on a range of taxation and regulatory matters.

Praxisleiter:

Rosalia S. Bartolome-Alejo; Mary Elizabeth Belmonte


Weitere Kernanwälte:

Jason Jimenez


Referenzen

‘Senior partner Rosalia S. Bartolome-Alejo provides clear and practical solutions to issues which the company encountered. Her guidance allows the company to adapt quickly and avoid regulatory sanctions. Our company is able to operate efficiently within the tax framework.’

‚They are experts in the field of tax.‘

‚For consecutive years, the team at MVGS has provided consistent, thorough and commercial advisory to the company.‘

Kernmandanten

Organisational Support Services, Inc.


Guild Securities, Inc.


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Gulapa & Lim (Gulapa Law)

Gulapa & Lim (Gulapa Law)'s key services include regulatory and compliance advice, with its client roster encompassing companies that are active across the consumer goods, technology, financial services, and real estate sectors. Leading the practice, Marcley Augustus D. Natu-el focuses on financial services and technology-related work, with his expertise covering restructuring, VAT, and income tax issues. Other key contacts include Aris Gulapa and Charmaine Rose Haw-Lim, who frequently lead on an array of matters.

Praxisleiter:

Marcley Augustus D. Natu-el


Weitere Kernanwälte:

Aris Gulapa; Charmaine Rose Haw-Lim


Kernmandanten

CommVerge Solutions Philippines, Inc.


CCL Label Industries Philippines, Inc.


Heirs of Saturnina Amora


Stormgeo PH Inc.


Cebu Sealife Park, Inc.


Fiberhome Philippines, Inc.


Pivot International Regional Operating Headquarters


Millenium Cash Finance Company, Inc.


STMPI Corporation


Systra France SA


Highlight-Mandate


  • Defended a stock brokerage firm successfully from tax assessment issued against it by the taxing authority of the Philippines that would make it liable for $8.9m.
  • Advised a financing company operating multiple branches in the Philippines on the analysis of the applicable taxes to client and defenses against current and future tax audits.
  • Advised a client on the application for a reduced rate of 15% for intracorporate dividends remitted to its non-resident parent company in the British Virgin Islands.

Subido Pagente Certeza Mendoza & Binay (SPCMB Law Offices)

Subido Pagente Certeza Mendoza & Binay (SPCMB Law Offices) is well-equipped to handle tax litigation and deficiency tax matters, and the team is often involved in cases before the Court of Tax Appeals. The practice is jointly led by experienced litigators Ma. Joycelyn L. Guirnalda and Maria Patricia L. Alvarez.

Praxisleiter:

Ma. Joycelyn L. Guirnalda; Maria Patricia L. Alvarez


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