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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

Tax Issues and Practical Solutions (T.I.P.S.) for August 2021
SyCip Salazar Hernandez & Gatmaitan, September 2021

1. May the Bureau of Internal Revenue issue assessments against a taxpayer based on third-party information? Yes, provided that such third-party information is verified or confirmed with the relevant customers or suppliers. In Commissioner of Internal Revenue v. Mercury Group of Companies, Inc. (CTA EB No. 2215 (CTA Case No...

Tax Issues and Practical Solutions (T.I.P.S.) for July 2021
SyCip Salazar Hernandez & Gatmaitan, August 2021

1. What is the extended period for availing yourself of the Estate Tax Amnesty? Taxpayers now have until June 14, 2023, to avail themselves of the Estate Tax Amnesty. Republic Act No. 11569, titled “An Act Extending the Estate Tax Amnesty and for Other Purposes, Amending Section 6 of Republic Act No. 11213, otherwise known as the ‘Tax Amnesty Act’” was signed into law by President Rodrigo Duterte on June 30, 2021...

Tax Issues and Practical Solutions (T.I.P.S.) for June
SyCip Salazar Hernandez & Gatmaitan, June 2021

1. What are the new procedures for availing of tax treaty benefits? The Bureau of Internal Revenue (BIR) issued Revenue Memorandum Order (RMO) No. 14-2021, as amended by Revenue Memorandum Circular (RMC) No...


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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