Ms Carina Laforteza > SyCip Salazar Hernandez & Gatmaitan > Manila, Philippines > Lawyer Profile

SyCip Salazar Hernandez & Gatmaitan
Carina Laforteza photo

Work Department

Special Projects; Banking, Finance & Securities; Tax; Corporate Services.


Carina C. Laforteza is a lawyer and a certified public accountant with extensive corporate and tax practice. She is a Partner of SyCip Salazar Hernandez & Gatmaitan, one of the largest law firms in the Philippines, and currently heads the firm’s Tax Practice Group.

Her specialization is in corporate work, specifically special projects, financing, tax and corporate services. She is also currently involved in tax litigation and administrative proceedings.

Ms. Laforteza does mergers, acquisitions, and divestments (including the corporate structuring and financing aspects). She has advised clients in the aviation, food manufacturing, advertising, mass media, telecommunications and money remittance industries.


Ms. Laforteza became a partner in SyCip Salazar Hernandez & Gatmaitan (SyCipLaw) in 2003. She joined the firm in 1993 as an associate and became a senior associate in 1998. Prior to joining SyCipLaw, she worked for SyCip Gorres Velayo & Co. as audit staff.

Ms. Laforteza has been a professorial lecturer in taxation at the University of the Philippines since 2009. She has also taught business law at the University of the Philippines School of Economics.


Ms. Laforteza received her Bachelor of Science in Business Administration and Accountancy (1986, cum laude) and Bachelor of Laws (1992, cum laude, class valedictorian) from the University of the Philippines.

She placed second in the 1987 Certified Public Accountant (CPA) Board Examinations and third in the 1992 Bar Examinations.

Lawyer Rankings

Philippines > Tax

SyCip Salazar Hernandez & Gatmaitan provides the full spectrum of tax services for clients, which range from major corporations to high-net-worth individuals and estates. Tax department lead Carina Laforteza, managing partner Hector de Leon, customs expert Russel Rodriguez and tax litigator Ronald Mark Lleno count amount the headline names, advising on everything from the tax aspects of corporate transactions to administrative and judicial litigation, in which clients are defended against assessments for national, local taxes and customs duties. Also providing key support in this area is Maria Christian Ortuan-Ang, who was promoted to partner in January 2021. Rolando V. Medalla, Jr. is now of counsel and remains a vastly experienced figure across tax issues.

Philippines > Aviation

The aviation group at SyCip Salazar Hernandez & Gatmaitan assists in registrations with the Civil Aviation Authority and provides advisory services covering the legal framework of doing business in the Philippines. Specifically, the team handles the tax treatment of international air carriers, business licenses, foreign permits and the drafting of finance and operating documents. In addition, clients can source pre-litigation advice (including remedial actions in the event of default) and expert representation in hearings before the Civil Aeronautics Board. Co-leads Carina Laforteza  and Marievic Ramos-Añonuevo lead the offering while Bhong Paulo Macasaet  is another key practitioner.