The team at Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) is well-regarded for its ‘expertise’ in tax matters. The team’s workload spans the remit of tax issues, including advising its sector-spanning clientele on the tax aspects of significant transactions, from corporate restructuring, to joint venture structuring, to M&A cases. Leading the team are Ruby Rose J. Yusi, who has experience representing clients before the Bureau of Internal Revenue, Eric R. Recalde who handles taxation elements of corporate and special projects, and experienced litigator Jacqueline Ann Tan. Another name to note is Fatima Faye E. Cordova, who has experience handling compliance and administrative cases in particular.

The practice at Gatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law) has experience advising multinational corporations and Philippines-based conglomerates in a broad range of matters, including internal tax assessments and handling governmental impositions. Further, the group has expertise assisting in tax refund claims brought before various tax authorities, as well as the Court of Tax Appeals and the Supreme Court. Advising on tax aspects of various high-value transactions such as sales and joint ventures in projects, energy and infrastructure contexts is also an area of specialism. Disputes, tax and customs expert Anthony Mark Gutierrez leads the team, a key practitioner in which is Roxanne Tadique who has a focus on high-stakes tax litigation matters in particular, as does Sophia Inoturan.

The ‘excellent tax practice’ at Gruba Caganda Advincula Melo & de la Fuente has a strong reputation for its capabilities assisting its roster of clients on the broad range of complex taxation matters. Securing tax clearance, and advising on the tax aspects of high-value transactions such as corporate restructurings, form a significant portion of the team’s workload. Further, it assists its clients in the closure and settlement of tax assessments. It also has capabilities handling related disputes. M&A and local government finance matters are the area of expertise of Lily Gruba who leads the team alongside client-recommended Juan Miguel Victor De La Fuente. Salvador Andrew S. Tugade and Kimberly Joy L. Baraoidan are also key to the practice, as are experienced practitioners Angelo Advincula and Antero Caganda.

Quisumbing Torres‘ cohort is well-placed to assist its client portfolio on complex taxation matters in both domestic and international contexts. The team has a broad range of capabilities, including assisting with tax planning and transactions; tax policy; indirect taxation matters; and international and commercial trade matters. In addition, it is well-placed to advise on general wealth management, as well as on high-value disputes. Kristine Anne Mercado-Tamayo heads up the practice and specialises in industrials, manufacturing, and transportation-related cases. Maria Ana Camila Jacinto-Lagustan‘s ‘energetic approach never fails to amaze’, and she is experienced handling tariff rates-related issues amongst others. Ronald Bernas departed in July 2023.

The group at SyCip Salazar Hernandez & Gatmaitan has noteworthy abilities to provide its clients with assistance with the range of taxation issues, including disputes regarding tax assessments, and complex issues regarding the processing, transmission, and netting of digital payment transactions. It also provides ongoing tax advice to its clientele, the list of which spans sectors from telecoms, to banking and finance, to tech. Carina Laforteza is noteworthy for her expertise in tax structuring, corporation matters and safeguard measures investigations. Hector De Leon, Jr. has a corporate specialism; Russel Rodriguez and Ronald Mark Lleno both harness experience in employment-related cases; while Hiyasmin Lapitan is equipped to advise foreign residents on tax issues. The five co-lead the team, in which Maria Viola B. Vista is also a key member.

The group at Villaraza & Angangco (V&A Law) advises a broad range of clients, which features both domestic and international entities, on the plethora of tax matters, both contentious and non-contentious. The team’s workload includes advising in complex corporate rehabilitation cases, on the tax aspects of the structuring of transactions and investments, and on the remit of business transactions, from joint ventures and corporate restructurings to M&A and large-scale infrastructure projects. Corporate and M&A specialist Raoul R. Angangco oversees the practice alongside Sylvette Y. Tankiang and Juanito L. Sañosa who joined the practice in April 2024, following the January 2024 departure of former co-head Franchette Acosta. Kristin Charisse C. Siao is regarded as ‘standout’ by clients.

Experienced practitioners Maria Elizabeth Peralta-Loriega and Recolito Ferdinand N. Cantre jointly lead the practice at Sarmiento Loriega Law Firm. Advising on tax structuring in relation to the array of consistently high-profile corporate transactions is a key area of focus for the practice. The team has capabilities handling such matters in cross-jurisdictional contexts. Assisting with tax audits, assessments and applications for refunds is also a key area of work, as are disputes.

Subido Pagente Certeza Mendoza & Binay (SPCMB Law Offices)‘ practice is co-led by Ma. Joycelyn L. Guirnalda and Maria Patricia L. Alvarez, and is well-placed to represent its list of clients on a range of contentious matters, such as high-value disputes brought before the Bureau of Internal Revenue regarding tax assessments. It is also experienced handling complex cases before the Court of Tax Appeals.