Tax in Philippines

Du-Baladad & Associates

The ‘professional’ team at Du-Baladad & Associates specialises in taxation matters, as well as M&A, transfer pricing and related corporate services. It has an excellent reputation for its handling of a wide spectrum of tax matters, in addition to its work on international deals and indirect tax issues. Founding partner Benedicta Du-Baladad handles a wide array of matters from tax planning through to tax compliance. Fulvio Dawilan has a wealth of experience in advising on compliance with tax rules and regulations, and has represented clients in tax cases before the tax authority, the Department of Finance, and the courts. Irwin Nidea heads the firm’s litigation and transfer pricing unit. Rodel Unciano; Mabel Buted and Jomel Manaig are among the other prominent members of the department.

Responsables de la pratique:

Benedicta Du-Baladad; Fulvio Dawilan; Irwin Nidea; Rodel Unciano; Mabel Buted; Jomel Manaig


Les références

‘Du-Baladad & Associates is the advocate and real practitioner of the field.’

‘The partners of Du-Baladad & Associates are approachable, reasonable and professional.’

‘The team has the ability to reasonably foresee issues that may arise in the course of the proceedings.’

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

Praised for its ‘extensive tax practice’ by a client, Gatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law) regularly advises several leading Philippine conglomerates and multinational corporations. It is skilled at advising on challenging assessments for various internal revenue taxes, and on other governmental impositions. Under the leadership of Anthony Gutierrez, it often helps clients with claiming tax refunds involving significant sums before various tax authorities, administrative tribunals, the Court of Tax Appeals, and the Supreme Court. The tax group also frequently advises on corporate and commercial transactions, and on large-scale projects, infrastructure, and energy matters. Advice on tax compliance matters is another core area of focus. Roxanne Tadique is also a key member of the Tax & Customs Practice Group and is a licensed accountant.

Responsables de la pratique:

Anthony Gutierrez


Autres avocats clés:

Roxanne Tadique


Les références

‘A technically strong team that provides practical advice with due consideration for commercial realities. Responsive and supportive.’

‘Anthony is very competent, responsive and well-versed in the area of tax whilst demonstrating the ability to apply this technical knowledge practically to our questions and situations.’

‘Anthony communicates clearly and well and is experienced and has a good grasp of the issues specific to our industry which is very much appreciated.’

Principaux clients

Metro


Rail Transit Corporation


SN Aboitiz Power-Magat, Inc.


A. Menarini Philippines Inc.


First Gen Corporation and FGEN LNG Corporation


Retail Energy Supply Association


SM Prime Holdings, Inc.


Robinsons Land Corporation


Ayala Group of Companies


TeaM Energy Corporation


Opella Healthcare Philippines Inc.


Webb Fontaine Asia, Inc.


Principaux dossiers


  • Advising a leading Philippine power generation group on tax-related issues on over $1bn LNG infrastructure development project with onshore and offshore components.
  • Acted and obtained a favourable judgment from the Court of Tax Appeals for Metro Rail Transit Corporation for the cancellation of one of the largest tax assessments in recent years.
  • Representing SN Aboitiz Power-Magat, Inc. to advocate the cancellation of a tax assessment relating to incentives granted to renewable energy developers which is the first of its kind.

Gruba Caganda Advincula Melo & de la Fuente

The experienced team at Gruba Caganda Advincula Melo & de la Fuente represents various local and foreign clients. It is well-regarded for its work on a wide array of contentious and advisory tax matters. Its impressive mix of clients includes an energy corporation, Fortune 500 companies and other financial institutions. Lily Gruba is a key figure who advises multinational companies on effective strategies for tax planning. Gruba also has considerable expertise in handling cases relating to deficiency tax assessments both at the administrative and judicial levels. Antero Caganda is another leading partner in the tax team; Angelo Advincula advises on a broad spectrum of tax matters such as tax assessments; whilst Jorge Alfonso Melo is skilled at advising on both contentious and non-contentious tax matters. Juan Miguel Victor Dela FuenteSalvador Andrew S. Tugade and Kimberly Joy L. Baraoidan are also recommended.

Responsables de la pratique:

Lily Gruba; Antero Caganda; Angelo Advincula; Jorge Alfonso Melo; Juan Miguel Victor  dela Fuente; Salvador Andrew S. Tugade; Kimberly Joy L. Baraoidan


Les références

‘All the senior partners are very hands-on and involved in the delivery of legal services to the clients. I like that the firm is very personalised.’

‘The senior partner is reachable and available and senior partners are always involved.’

Principaux clients

Westcon-Comstor


Armed Forces and Police Mutual Benefit Association Inc. (AFPMBAI)


Hotel Enterprises of the Philippines Inc.


The Keepers Holdings Inc.


Philippine Airlines


Principaux dossiers


  • Advised Westcon-Comstor, a leading global technology provider and distributor of business technology, in tax assessments valued at $3.15m and $1m through successfully navigating the intricacies and ambiguities regarding the taxation of software distribution and cloud-based subscriptions in the Philippines.
  • Secured a favourable settlement for the Armed Forces and Police Mutual Benefit Association Inc., the mutual benefit organisation of the armed forces, through navigating the application of percentage tax on other related revenues arising from insurance-related activities and reducing payments by 98.2%.
  • Acted as counsel to The Keepers Holdings Inc., a publicly-listed retail conglomerate, for the backdoor listing via a share-for-share swap transaction and secured a tax-free ruling from the Bureau of Internal Revenue in one of the largest transactions of this nature for the year worth $80.8m.

Quisumbing Torres

Quisumbing Torres fields a seasoned team, which regularly assists clients who are entering the local market, by designing and implementing their tax structures. It is also adept at advising on regulatory issues. The group is recommended for its work on cases before the various government agencies, local government units and the courts involving national taxes, local taxes and customs duties. In addition, the excellent team works closely with Baker McKenzie LLP, and tax specialists worldwide to deliver tax and customs planning advice. The senior key members of the department are Ronald Bernas and Kristine Anne Mercado-Tamayo. The practice is also recommended for its work on a myriad of other complex matters such as transfer pricing, indirect taxation and wealth management. Maria Ana Camila Jacinto-Lagustan was promoted to the partnership in July 2022.

Responsables de la pratique:

Ronald Bernas; Kristine Anne Mercado-Tamayo


Autres avocats clés:

Maria Ana Camila Jacinto-Lagustan


Les références

‘Extremely timely responses. The tax team is always ready to support and take the time to understand the client’s business and practical needs. Their legal advice is always practical and takes into consideration operational needs and business concerns.’

‘They are our go-to firm for customs tax advisory matters and are able to pool together the right team and resources to support our company.’

‘They are extremely collaborative and were open and willing to work with other third party service providers to ensure seamless solution-oriented advice was given to us.’

Principaux clients

Alphabet (Google Inc.)


Universal Entertainment Corporation


APG Asset Management


Allianz


Principaux dossiers


  • Assists a Fortune 500 company in (i) discussing with the Philippine Bureau of Customs to allow resumption of shipments (ii) preventing the suspension/ cancellation of the company’s importer accreditation/ registration and (iii) protesting the alleged deficiency duties and taxes.
  • Successfully handled the audit investigation of the Philippine branch of a Singapore-based wholly-owned subsidiary of a semiconductor company listed in NASDAQ involving taxable year 2019.
  • Successfully represented an American management consulting firm before the Court of Tax Appeals in connection with its claim for refund of Excess Creditable Withholding Tax from 2009 to 2016.

SyCip Salazar Hernandez & Gatmaitan

The superb team at SyCip Salazar Hernandez & Gatmaitan provides the entire range of tax services. It is expertly led by Carina LafortezaHector De LeonRussel Rodriguez and Ronald Mark Lleno. The group is skilled at structuring the tax aspects of corporate transactions. It is also adept at advising on administrative and judicial litigation in relation to tax refunds, and at defending clients against assessments for national and local taxes, as well as in regards to customs duties. The group also assists the firm’s corporate clients with their compliance requirements. In addition, the department is developing considerable expertise in ESG tax work. Rolando Medalla is well-regarded. Maria Viola B. Vista advises clients on the tax implications of corporate transactions and structures in addition to her handling of tax assessments and refunds both at the administrative and court levels.

Responsables de la pratique:

Carina Laforteza; Hector De Leon; Russel  Rodriguez; Ronald Mark Lleno


Autres avocats clés:

Maria Viola B. Vista; Diana Elaine Bataller; Rolando Medalla


Les références

‘The firm is top-notch in terms of expertise, negotiation strategy, output and follow through. Very bright, well-spoken and articulate.’

‘My team worked specifically with Maria Viola Vista and Diana Bataller. They helped us navigate a tricky matter with a regulatory agency. They gave clear strategic guidance on how to address the issue.’

‘I was very comfortable working with them and had a high-degree of confidence in my bargaining position because of the firm’s engagement with me and my team.’

Villaraza & Angangco (V&A Law)

Villaraza & Angangco (V&A Law) has demonstrable experience advising on corporate and international taxation mandates, in addition to tax planning for cross-border transactions. Counting domestic and multinational corporations among its key roster of clients, the team also assists families and individuals in estate planning, including the establishment of trusts, and preparation of last will and testament. Raoul Angangco, Sylvette Tankiang and Franchette Acosta collectively lead the practice.

Responsables de la pratique:

Raoul Angangco; Sylvette Tankiang; Franchette Acosta


Principaux clients

Lotte Chilsung Beverage Co. Ltd.; Lotte Corporation; Pepsi-Cola Products Philippines, Inc; Welcome Capital Worldwide Pte. Ltd.; Welcome Creditline Corporation through PricewaterhouseCoopers Korea


Fountel Corp. and Felicitas Antoinette, Inc.


EWP Philippines, Inc.


Infinitus Health Products (Philippines) Inc.


UC38, LLC


Principaux dossiers


  • Assisted Clients Lotte Chilsung Beverage Co. Ltd., Lotte Corporation, Pepsi-Cola Products Philippines, Inc, Welcome Capital Worldwide Pte. Ltd., Welcome Creditline Corporation through PricewaterhouseCoopers Korea in the preparation of transaction documents for the latter’s corporate restructuring while making sure that the parties can avail of the most tax efficient structures.
  • Engaged by DI, the Philippines’ largest liquor company and the world’s largest brandy producer, to provide various legal and tax advice on a wide range of topics tax implications of proposed amendments to agreements.
  • Acting as legal counsel for EWP Philippines, Inc. in its dissolution which required securing a tax clearance from the Philippine Bureau of Internal Revenue.

Gorriceta Africa Cauton & Saavedra

At Gorriceta Africa Cauton & Saavedra, member of the Tax Management Association of the Philippines Vincent Paul Saavedra has an established reputation for his work on estate and tax planning structures. Saavedra also excels in advising on tax audits, and continues to provide legal opinions to numerous local and international clients on various corporate and tax matters. Managing partner Mark Gorriceta is another leading member of the practice. Senior associate Dyan Angela de la Fuente covers a broad spectrum of issues, and frequently advises domestic and foreign companies on tax matters.

Responsables de la pratique:

Vincent Paul Saavedra; Mark Gorriceta


Autres avocats clés:

Dyan Angela de la Fuente


Gulapa & Lim (Gulapa Law)

Led by Al-Shwaid Ismael , the team at Gulapa & Lim (Gulapa Law) is best known for handling the range of tax and compliance matters for its roster of clients. It is adept at handling tax cases with the tax authorities, and in advising on related estate planning matters. The group often helps clients with their applications for tax relief, and on resolving issues with their tax assessments. At associate level, certified public accountant Marcley Augustus Natu-el frequently helps clients with their tax and financial matters.

Responsables de la pratique:

Al-Shwaid Ismael


Autres avocats clés:

Marcley Augustus Natu-el


Principaux clients

Asian Development Bank


APO-UGEC Security Printing Joint Venture


Pivot International Regional Operating Headquarters Manila


Zenorex Marketing Corporation


Goldrich Corporation


Cebu Sealife Park, Inc.


Watermatic Philippines Corporation


Cebu Industrial Park Developers Inc.


Eagle Corp.


Elena Lim


Principaux dossiers


  • Assisted the Asia Development Bank in structuring the project and drafting the bidding documentation, and in advising the Department of Transportation and the Philippine National Railways on the procurement of the operation and maintenance of the North-South Commuter Railway project particularly on various tax liabilities involved in the transaction.
  • Advised a multinational group of companies on how to reorganise their structure and operations across multiple jurisdictions including the Philippines, Indonesia, Singapore, and Japan, to achieve tax efficiency.
  • Advised and assisted a client to (a) establish a business vehicle in the Philippines, which will hire, train, and compensate workers for US based clients; (b) transfer the employees and assets of their existing Philippine contractor; (c) send some of the client’s personnel to the Philippines.

Martinez Vergara & Gonzalez Sociedad

At Martinez Vergara & Gonzalez Sociedad the 'experienced' team is jointly led by Rosalia Bartolome-Alejo and Mary Elizabeth Belmonte. The agile team provides a wide-range of services from providing business advice on key deals, to helping with international taxation issues on cross-border transactions. It is also experienced in advising on the enforcement of tax treaties, and excels in helping individual clients with estate planning matters. The group is skilled too at advising on tax remedies, and on assisting clients with their tax compliance reviews. Reynaldo Dizon is recognised for his work on a range of contentious tax issues.

Responsables de la pratique:

Rosalia Bartolome-Alejo; Mary Elizabeth Belmonte


Autres avocats clés:

Reynaldo Dizon


Les références

‘Martinez Vergara Gonzalez & Serrano has helped us tremendously with our concerns and cases. They extend help and cover all professional aspects of your needs.’

‘They are innovative with their solutions and truthful with their practice. They give us confidence.’

‘Huge shoutout to Reynaldo Dizon and Mary Elizabeth Belmonte. 5 stars! They are nothing but the best. We receive their services with extreme confidence.’

Principaux clients

Guild Securities, Inc.


Organisational Support Services Inc.


Sarmiento Loriega Law Firm

The versatile team at Sarmiento Loriega Law Firm advises on a broad-range of issues, from handling cross-border deals and other international tax matters to advising on transfer pricing, joint ventures and capital raising. Under the direction of Maria Elizabeth E. Peralta-Loriega and Recolito Ferdinand N. Cantre Jr, it also has a solid reputation for its work with individuals and families on their wealth management and estate planning matters. In addition, it is well-equipped to handle a variety of contentious tax matters.

Responsables de la pratique:

Maria Elizabeth E. Peralta-Loriega; Recolito Ferdinand N. Cantre Jr.


Les références

‘Elizabeth Peralta-Loriega seems to understand the law in a very difficult environment to navigate and follow the law.’

Subido Pagente Certeza Mendoza & Binay (SPCMB Law Offices)

At Subido Pagente Certeza Mendoza & Binay (SPCMB Law Offices), Ma. Joycelyn L. Guirnalda and Maria Patricia Alvarez co-lead the agile team, which handles a variety of complex tax cases at the administrative levels and in the courts. Of note too, is the fact that several of its lawyers are certified public accountants. The practice is well-placed to advise clients on challenging tax assessments, and is experience in taking cases all the way to the Court of Tax Appeals.

Responsables de la pratique:

Ma. Joycelyn L. Guirnalda; Maria Patricia Alvarez