With our knowledge of tax laws and audit procedures, we help safeguard the substantive and procedural rights of taxpayers and prevent unwarranted assessments.

Assistance during tax audit/contesting an assessment

We assist clients in handling audits by the Bureau of Internal Revenue (BIR), Bureau of Customs (BOC) and local government units (LGUs) in a systematic and efficient manner. We help evaluate the validity of assessments, determine the appropriate documents and reconciliations to be submitted, prepare protests, and represent clients in meetings and discussions with government agencies. With our knowledge of tax laws and audit procedures, we help safeguard the substantive and procedural rights of taxpayers and prevent unwarranted assessments.

Tax opinion and studies

We conduct tax studies and provide advice to clients on the tax implications of specific transactions based on relevant laws, regulations, court decisions, rulings, and other relevant issuances. We likewise provide recommendations to address or mitigate tax issues arising from said transactions.

Application for tax refund/credit

We help clients recover taxes that have been erroneously or excessively paid or withheld through applications for refund or tax credit certificates (TCCs). Applications for refunds or TCCs are recommended for companies that have excess income taxes paid or unutilized creditable withholding taxes as reflected in the final income tax return (ITR), excess unutilized VAT input taxes arising from zero-rated transactions or change in VAT status, unutilized advanced VAT, excise taxes paid on petroleum products sold to tax-exempt entities and international carriers, other national or local taxes erroneously or excessively paid, or penalties imposed without authority.

Retainer services as tax advisor

As tax advisor, our tax professionals are available at all times to render consultation and advice on tax issues that do not require the conduct of extensive research and studies. The consultation and advice may be sought from, and rendered by, our tax professionals through telephone, e-mail, or face-to-face meeting.

Request for tax rulings

We prepare and file, for and on behalf of our clients, requests for rulings to confirm the proper tax treatment of certain business structures and transactions. Requests for rulings are generally required in the case of tax-free exchange of assets for shares of stock; application of preferential rates of withholding taxes on income payments to nonresident aliens and foreign corporations pursuant to tax treaties; entitlement to tax exemption under Section 30 of the Tax Code; and other transactions whose tax treatment is not clearly provided in the Tax Code, implementing regulations, or other issuances of the BIR or the Department of Finance (DOF).

Tax planning

We help clients identify opportunities for tax efficiency in their business operations and in the way they organize their business structure or transactions to maximize potential tax benefits.

Transfer pricing

We provide comprehensive transfer pricing solutions suited to the needs of the client. We handle transfer pricing audit defense on behalf of the client, and conduct transfer pricing risk assessment, planning, and benchmark analysis. We can assist a company in selecting the appropriate transfer pricing method, and defending transfer pricing policies with the tax authorities.

Estate/wealth planning

We help clients establish tax plans to manage their personal wealth. We make available to clients a variety of tax strategies that would allow them to preserve and/or transfer their wealth to future generations or other intended beneficiaries in accordance with their desired results and in a manner that would entail the least tax cost.

Local tax assessment and refund

We assist clients in any assessment, or proposed assessment, for deficiency local taxes and/or real property taxes issued by the LGU. Our assistance includes refuting findings of tax deficiencies, holding meetings/discussions with local government officials with respect to such findings, and submitting reports, position papers or memoranda as may be necessary to refute or dispel such assessments or proposed assessments. In case clients overpay or erroneously pay their local business taxes, we offer assistance in filing an application for credit/refund, and represent such clients before the LGU in the processing of tax credit/refund applications.

Principal, Head of Tax Advisory & Compliance Lea Roque Find out more