Tax in Philippines

Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw) services a well-established client base of local conglomerates, multinational corporations, professional associations and high-net-worth individuals. In litigation, Eric Recalde and Francisco Ed Lim are representing Metropolitan Bank & Trust Company in its intervention in a petition for declaratory relief questioning the regulation issued by the Bureau of Internal Revenue which limits the manner with which financial institutions can allocate expenses between units and income streams. In addition to her strong tax practice, Ruby Rose Yusi also advises on trusts and estates, foreign investments and wills and probate. Oliver Pantaleon is another key contact in the team, which recently expanded at the associate level following several hires.

Gatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law) covers the gamut of taxation, advising its clients on transaction-related tax, non-transactional tax matters and tax litigation. The team is a popular choice for leading multinational and domestic companies across the real estate, financial services, life sciences and food and beverage sectors, among others. In a recent success, the team acted for major pharma company Sanofi Pasteur in proceedings before the Bureau of Internal Revenue (BIR); the assessment involved various issues around income tax, VAT and withholding tax, and the team succeeded in significantly reducing the assessment. Anthony Gutierrez heads the practice, which includes key associates Roxanne Tadique and Cler Thea Gonzales.

The highly experienced tax outfit at SyCip Salazar Hernandez & Gatmaitan advises on the tax aspects of large corporate transactions and energy projects, and also advises its clients on diverse issues spanning customs duties, local tax and national tax. Its tax disputes practice is also of note, and clients include major power, utilities, TMT and financial services companies. Practice head Rolando Medalla Jr has experience in tax planning, tax compliance, refund claims and estate planning, as well as administrative and judicial litigation.

Noted for its 'high level of professionalism', Villaraza & Angangco (V&A Law) provides contentious and non-contentious tax services to its clients, which range from multinational and domestic companies to high-net-worth individuals. This includes advising on the tax elements of corporate transactions. In recent work, Franchette Acosta and a team have been advising China Telecommunications Corporation with the tax consequences of various transactions and structures, including on the tax treatment of entities operating within Freeport Zones, the determination of customs duties and taxes on imported goods. Sylvette Tankiang has experience representing clients in tax litigation before the Court of Tax Appeals and the Supreme Court.

The 'expert tax lawyers' at Zambrano Gruba Caganda & Advincula have significant experience before the Court of Tax Appeals and Supreme Court in tax litigation, acting for companies in various industries. The team also advises on non-contentious tax matters. Since 2017, the firm has benefited from a strategic alliance with Singapore-based law firm WongPartnership, as well as the WPG Law Network. Lily Gruba represents companies in deficiency tax assessments at the administrative and judicial levels, and is also an expert in tax planning. Antero Jose Caganda is 'attentive and quick to revert', and Angelo Patrick Advincula is another leading practitioner in the department.

Quiason Makalintal Barot Torres Ibarra Sison & Damaso handles all legal aspects of income, business, estate and transfer taxes imposed by the national government, as well as business taxes imposed by local governments. The team is led by Wilfrido Sanchez.