Taxation

Recognized by Asia Pacific Legal 500 and AsiaLaw, our tax specialists have done far-reaching work in tax consultancy and advocacy involving national, local tax and applicable foreign laws.

We have extensive experience in the handling of tax audits and assessments, administrative and judicial tax refunds and protests of tax assessments before the Bureau of Internal Revenue, the Regional Trial Court, Court of Tax Appeals and the Supreme Court.

We are often tasked to render tax opinions relating to financial instruments, international double taxation, transfers of shares, corporate restructuring and reorganization, and estate planning.

We also counsel on structuring of inbound and outbound investments, branch profit tax and the tax implications of the establishment of foreign-controlled entities.

We secure rulings from the Bureau of Internal Revenue on various areas of taxation including tax-free transactions and the availment of exemption or preferential international tax treaty provisions. We also assist clients in complying with the recently implemented guidelines on submission of Certificate of Residence for Tax Treaty Relief forms and requirements.

Our Firm has likewise represented clients before the Bureau of Customs involving customs duties as well as in seizure and forfeiture proceedings.

Our Tax practice is headed by Hector A. Martinez, consistently ranked as one of Philippines’ Top 100 Lawyers by Asia Business Law, and Mia Carissa C. Martin. The practice also includes Maria Karrissa A. Tanhueco, Angelica A. Chua-Mandanas (on official leave), Ralph Samuel T. Yu, and Ranell John V. Nuñez.