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SyCip Salazar Hernandez & Gatmaitan

Carina C. Laforteza

Carina C. Laforteza



  • Advertising, Media & Entertainment
  • Banking, Finance & Securities
  • Construction & Infrastructure
  • Corporate Services & Business Transactions

WSG Practice Industries


WSG Leadership

Aviation Group

Bar Admissions

1993, Philippines


University of the Philippines (B.S.B.A.A., cum laude; LL.B., cum laude).
Areas of Practice

Advertising, Media & Entertainment | Banking, Finance & Securities | Construction & Infrastructure | Corporate Services & Business Transactions | Tax

Professional Career

Professional Associations

Certified Public Accountant

Ranked 3rd, 1993 Bar examinations
Ranked 2nd, 1987 Certified Public Accountancy Board examinations


Lecturer, Taxation, UP College of Law
Lecturer, Business Law, UP School of Economics

Professional Activities and Experience

SyCip Gorres Velayo & Co, Audit Staff 1, October 1987 to May 1988

Client Bulletin No. 27 (Updates on COVID-19 related PH Issuances): Recent Issuances by the IPOPHL and the BIR
SyCip Salazar Hernandez & Gatmaitan, July 2020

This is a briefing on the issuances as of July 22, 2020 on the following matters in relation to the COVID-19 pandemic: A. Intellectual Property Office (IPOPHL) Suspends Services at its Main Office from July 20 to 27, and Extends Deadlines B. BIR Amends Reportorial Requirements of Banks and Other Lenders that Granted a Grace Period on Loans that were due during the Enhanced Community Quarantine C. New Bureau of Internal Revenue (BIR) Form for Related Party Transactions   A...

Philippine Legislation in the Pipeline: Can They "De-contract" the Economy?
SyCip Salazar Hernandez & Gatmaitan, June 2020

Analysts predict that the Philippine economy may contract by as high as 9% in the second quarter of 2020...

Metro Manila under GCQ from June 1; Courts Nationwide Resume Full Operations on June 1
SyCip Salazar Hernandez & Gatmaitan, May 2020

Metro Manila, Regions II, III, and IV-A, and the provinces of Pangasinan and Albay (which are currently under [MECQ]) will be placed under General Community Quarantine (GCQ) from June 1. This is based on the announcement made on May 28, 2020 by the President. Many other areas of the country which are now under GCQ will transition to Modified General Community Quarantine starting June 1...


Lexology Aviation Navigator: Philippines
Posted on March 1, 2018
Practice Group: Aviation - Asia Pacific

With the continued increase of Air passenger traffic, new developments in the Aviation Industry occur quite often.

In the Philippines, there have been notable recent developments in the Aviation and Transportation sectors.

Some of the key issues to consider in the Philippines ...

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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