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SyCip Salazar Hernandez & Gatmaitan

Carina C. Laforteza

Carina C. Laforteza


SyCip Salazar Hernandez & Gatmaitan

tel: +632 982 3500
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Local Time: Fri. 01:18


Bar Admissions

1993, Philippines


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

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 ...


Philippines: RR No. 7-2018: Restoring the Notice of Informal Conference as a Due Process Requirement in the Issuance of a Deficiency Tax Assessment
SyCip Salazar Hernandez & Gatmaitan, April 2018

On January 31, 2018, Finance Secretary Carlos G. Dominguez issued RR No. 7-2018 which restored the provision on Notice of Informal Conference as a due process requirement in the issuance of a deficiency tax assessment. RR No. 7- 2018 was published in the Manila Bulletin on February 1, 2018 and took effect on February 16, 2018...

Once Again, Payment of Withholding Tax at the Time of Audit Considered Compliant with Withholding Tax Requirements for Deductible of Expenses - Philippines
SyCip Salazar Hernandez & Gatmaitan, April 2018

Earlier this year, Department of Finance (“DOF”) Secretary Carlos G. Dominguez issued RR No. 6-2018 which revoked RR No. 12-2013 and reinstated Section 2.58.5 of RR No. 2-1998, as amended by RR Nos. 14-2002 and 17-2003. Section 2.58.5 of RR No. 2-1998 implements the requirement of withholding of income tax for deductibility of expenses. RR No. 6-2018 was published in the Manila Bulletin on January 23, 2018 and took effect on February 7, 2018. Prior to its amendment by RR No...

Lexology Aviation Navigator: Philippines
SyCip Salazar Hernandez & Gatmaitan, February 2018

Are there any notable recent developments or trends in the aviation sector in your jurisdiction? Air passenger traffic in the Philippines increased by approximately 10% during 2016. This passenger growth was caused mainly by the expansion of low-cost carriers and flights offered at minimal or affordable prices. However, growth could have been faster had it not been for infrastructure constraints at the country’s main airport, Ninoy Aquino International Airport, in Metro Manila...

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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