Anthony Mark A. Gutierrez > Gatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law) > Manila, Philippines > Lawyer Profile

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

Work Department

Taxation and Dispute Resolution




Mark is a founding partner of C&G Law.

Mark specializes in taxation as well as general and commercial litigation. 

Mark’s experience in taxation includes consultancy and advisory in tax. He also represents and acts for clients in challenging assessments, questioning tax regulations and ordinances and claiming refunds of various internal revenue, customs duties, local taxes and other government levies in forums such as the Supreme Court, Court of Tax Appeals, Regional Trial Courts and quasi-judicial bodies such as the Central Board of Assessment Appeals and various Local Boards of Assessment Appeals. He also regularly assists clients secure rulings and opinions from tax authorities.

Mark’s taxation work earned him citations as a leading Philippine lawyer in the taxation field by Chambers & Partners in its 2010 to 2016 Asia-Pacific publications.  Legal 500 Asia Pacific has also recognized him as a leading lawyer in tax in its 2016 publication.

Mark has also acquired a diverse experience in general and commercial litigation.  He has appeared and argued before various Philippine courts, quasi-judicial bodies and regulatory agencies.  He has handled and tried a broad range of cases involving intra-corporate disputes, rehabilitation and liquidation of distressed companies, debt recovery, claims of indigenous peoples, letters of credit, anti-competitive behavior, receivership, property ownership and possession, right of way, oil and marine pollution liability, contractual disputes, product liability, torts, negligence, libel and defamation, medical malpractice, employment disputes, probate, and annulment as well as criminal proceedings such as embezzlement, wash sales, bouncing checks, defamation, perjury, falsification, theft, physical injuries, homicide, rape, graft and corruption and anti-dummy cases.

Mark’s litigation work has earned him citations as a leading Philippine lawyer in the dispute resolution field by Chambers & Partners in its 2015 and 2016 Asia-Pacific publications.

He started his legal career in 2002 at Quisumbing Torres and SyCip Salazar Hernandez & Gatmaitan.  In 2007, he was one of the partners who founded C&G Law.  

Mark was admitted to the Philippine Bar in 2002, after placing third in the 2001 Bar examinations. 


English, Filipino


Integrated Bar of the Philippines


Ateneo de Manila University School of Law, Juris Doctor (Class of 2001, class salutatorian); University of the Philippines College of Business Administration and Accountancy (Class of 1996)

Lawyer Rankings

Philippines > Tax

(Leading individuals)

Anthony GutierrezGatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law)

Gatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law) advises multinationals and domestic companies on tax matters, including providing assistance with the tax implications of transactions as well as representing clients in disputing tax assessments. The practice is led by Anthony Gutierrez, who acts in both contentious and non-contentious taxation matters. Roxanne Tadique is another key contact in the team, and also has a broad practice.