SyCipLaw's Tax Department has prepared the T.I.P.S. for July which covers the following tax issues: 1. May the Bureau of Internal Revenue validly serve an assessment notice through the central receiving station of an establishment where the taxpayer is a tenant without proof of authority of the person who allegedly received the mail as part of her functions? 2. Does a taxpayer need to prove the actual remittance of the withheld taxes by the withholding agent to be entitled to an excess or unutilized creditable withholding tax refund? 3...
SyCip Salazar Hernandez & Gatmaitan
Main Contacts

Hector M. De Leon
Managing Partner
Simeon Ken R. Ferrer
Head of Corporate Services Department
Ramon G. Songco
PartnerOffices
Overview
SyCip Salazar Hernandez & Gatmaitan (SyCipLaw) is one of the largest law firms in the Philippines with branch offices in Cebu City, Davao City, and the Subic Freeport Zone. It is a full-service law firm and was founded in 1945.
We offer a broad and integrated range of legal services, including those in the following fields:
* M&A and Special Projects
* Banking, finance and securities
* Corporate services and general commercial law
* Employment law and immigration
* Litigation and dispute resolution
* Tax
* Intellectual property
SyCipLaw has specialists in key practice areas such as anti-trust and competition, energy, infrastructure, real estate, data privacy, natural resources, government contracts, insurance, international arbitration, and TMT.
We represent clients from almost every industry and enterprise, and the firm’s client portfolio includes local and global business leaders. We also act for governmental agencies, international organizations, and non-profit institutions.
SyCipLaw is ranked as a top tier firm by Chambers Asia-Pacific, Chambers Global, Asia-Pacific Legal 500, Asialaw Profiles, IFLR1000, and the ALB M&A rankings.
We maintain links with established and leading firms based in other jurisdictions, including the United States, and countries in Europe and Asia.
Year this Office was Established: 1945
Lawyers Worldwide: 152
Languages: Chinese, English, Filipino, Japanese, Spanish, Korean
Notable
Areas of Practice
Professionals
Partners

Jan Celine C. Abano-Ranada
Partner
Melyjane G. Bertillo-Ancheta
Partner
Rodelle B. Bolante
Partner
Easter Princess U. Castro
Partners
Hector M. De Leon
Managing Partner
John Paul V. de Leon
Partner
Anthony W. Dee
Partner
Leslie C. Dy
Partner
Rafael L. Encarnacion
Partner
Simeon Ken R. Ferrer
Head of Corporate Services Department
Vicente D. Gerochi IV
Partner
Rose Marie M. King-Dominguez
Partner
Carina C. Laforteza
Partner
Hiyasmin H. Lapitan
Partner
Franco Aristotle G. Larcina
Partner
Ronald Mark C. Lleno
Partner
Emmanuel M. Lombos
Partner
Carlos Roberto Z. Lopez
Partner
Arlene M. Maneja
Partner
Imelda A. Manguiat
Partner
Enrique T. Manuel
Head, Intellectual Property Department
Rolando V. Medalla, Jr.
Head, Tax Department
Maria Teresa D. Mercado-Ferrer
Partner
Marianne M. Miguel
Partner
Ricardo Maria P.G. Ongkiko
Head of the Litigation Department
Jose Florante M. Pamfilo
Partner
Dante T. Pamintuan
Partner
Vida M. Panganiban-Alindogan
Partner
Benedicto P. Panigbatan
Partner
Ma. Patricia B. Paz-Jacoba
Partner
Marievic G. Ramos-Anonuevo
Partner
Rocky Alejandro L. Reyes
Head of Special Projects Department
Aaron Roi B. Riturban
Partner
Russel L. Rodriguez
Partner
Angel M. Salita, Jr.
Partner
Ramon G. Songco
Partner
Lozano A. Tan
Of Counsel
Marietta A. Tibayan
Partner
Philbert E. Varona
PartnerAssociates

Leah C. Abutan
Senior Associate
Ruben P. Acebedo
Senior Associate
Austin Claude S. Alcantara
Senior Associate
Roshni V. Balani
Senior Associate
Leah Zilpah A. Calderon
Associate
Efren Dominique M. Chatto
Associate
Il Young Choi
Associate
Joyce Dianne D de Guzman
Associate
Mark Kevin U Dellosa
Associate
Camille Angela M. Espeleta
Associate
Mary Antonette A Estoperes
Associate
Kristina Paola P Frias
Associate
Norberto P Geraldez
Associate
Carlo Miguel Romeo S Go
Associate
Bennet A. Gubat
Associate
Ricardo Jesus E. Gutierrez
Associate
Azyleah V Ignacio
Associate
Mary Grace L Javier
Associate
Joanna Marie O. Joson
Senior Associate
Martin Alfredo Benjamin T Lagmay
Associate
Katherine C Lee
Associate
Josef DS Legaspi
IT Manager
Aaron Jeric M Legaspi
Associate
Eugenio M Leynes
Associate
Bhong Paulo A. Macasaet
Senior Associate
Ma. Luisa D. Manalaysay-Sabornay
Associate
Lito Paolo T Martin
Associate
Anna Loraine M. Mendoza
Associate
Romegio D Mora
Associate
Anne Katherine P. Navarrete
Associate
Danielle Mae D. Navarro
Associate
Michael Trance Joseph M Nuñez
Associate
Maria Christina C. Ortua
Senior Associate
Mark Xavier D. Oyales
Associate
Emmar Benjoe B. Panahon
Senior Associate
Javierose M Ramirez
Associate
Loubelle L Razon
Associate
John Christian Joy A. Regalado
Senior Associate
Ramon I Rocha IV
Associate
Renz Jeffrey A Ruiz
Associate
Hans Cedric I Santos
Associate
Nikko Emmanuel D Silva
Associate
April Gayle U. Soller
Associate
Donna S Talledo
Associate
Tania Stephanie T Telow
Associate
Jericho R Tiu
Associate
Joan Mae S. To Conejos
Senior Associate
Nathaniel Andrew Y Uy
Associate
Paola Marie B Vargas
Associate
Maria Viola B. Vista
Senior AssociateOf Counsel
Other

Araceli Bundoc
Human Resources
Cecile Margaret E. Caro-Selvaggio
Special Counsel
Marie Ingcoco
Business Development ManagerArticles
Philippines: Updates on PCC Issuances
PCC Issues Motu Proprio Merger Review Guidelines for Digital Markets On 21 August 2023, the Philippine Competition Commission (“PCC”) issued the Guidelines for the motu proprio review of Mergers and Acquisitions in Digital Markets (the “Guidelines”) to provide greater transparency and predictability over the PCC’s power of motu proprio review of mergers and acquisitions (M&As) within the digital market...
Press
SyCipLaw Shortlisted in the 2023 International Tax Review Asia Pacific Tax Awards
SyCipLaw has been shortlisted in two key categories in the 2023 International Tax Review (ITR) Asia Pacific Tax Awards, namely "Philippine Tax Firm of the Year" and "Philippine Tax Disputes Firm of the Year". SyCipLaw has been named "Philippine Tax Firm of the Year" for three consecutive years since 2020, and "Philippine Tax Disputes Firm of the Year" in 2022, reaffirming the Firm's position as a leader in the Philippine tax market...
SyCipLaw Shortlisted for Regional Awards, Philippine Law Firm of the Year, at the asialaw Awards 2023
SyCipLaw has been shortlisted for four regional awards at this year's asialaw Awards. These are for: Banking and Finance Firm of the Year (other nominees are Albar & Partners, Anderson Mori & Tomotsune, AZB & Partners, TT&A, Lee & Ko, Weerawong, Chinnavat & Partners, and JunHe) Competition/Antitrust Firm of the Year (other nominees are Anant Law, Trilegal, Anjie Board Law Firm, Fangda Partners, and TMI Associates) Tax Firm of the Year (other nominees are Economic Laws Practice, Kim & Chang, LawAlliance, and Lee Hishammuddin Allen & Gledhill) For regional individual awards, SyCipLaw Partner and Tax department Head Carina C. Laforteza has been nominated as Tax Lawyer of the Year...