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SyCip Salazar Hernandez & Gatmaitan

Carina C. Laforteza

Carina C. Laforteza

Partner

Expertise

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

WSG Practice Industries

Activity

WSG Leadership

Aviation Group
Member
Profile

Bar Admissions

1993, Philippines

Education

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


Seminars

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
Articles

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

 1. What are the rules on the exclusion of land in the computation of the PhP100 million threshold on total assets in order to qualify for the reduced corporate income tax rate of 20% under the CREATE Law? The Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular No. 62-2021 dated April 30, 2021 (RMC No. 62-2021) to clarify certain provisions of Revenue Regulations No. 5-2021 relative to corporate income taxation under Republic Act No...

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

 The SyCipLaw T.I.P.S. for April covers the following tax issues: 1. What are the requirements to claim tax exemption for the procurement, importation, donation, storage, transportation, deployment, and administration of COVID-19 vaccines? 2. How are the amendments under the Corporate Recovery and Tax Incentives for Enterprises (CREATE) Act on certain final taxes implemented by the BIR? 3...

Tax Issues for Practical Solutions (T.I.P.S): International Edition
SyCip Salazar Hernandez & Gatmaitan, March 2021

The SyCipLaw T.I.P.S. International Edition covers the following tax issues: 1. What are the salient provisions on income tax under the Corporate Recovery and Tax Incentives for Enterprises Act, or CREATE Act? On March 26, 2021, President Rodrigo R. Duterte signed the “Corporate Recovery and Tax Incentives for Enterprises Act” (Republic Act No. 11534, the CREATE Act) into law...

Blogs

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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