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SyCip Salazar Hernandez & Gatmaitan

Maria Viola B. Vista

Maria Viola B. Vista

Senior Associate


  • Corporate Services & Business Transactions

WSG Practice Industries



Bar Admissions

2010, Philippines


University of the Philippines (A.B., magna cum laude; J.D., Dean's Medal)
Areas of Practice

Corporate Services & Business Transactions


SyCipLaw Employment & Immigration Update 2017 Q1
SyCip Salazar Hernandez & Gatmaitan, July 2017

SyCipLaw''s Employment & Immigration Update (Volume XV, Issue 1) features updates and articles on issuances from the Department of Labor & Employment (DOLE), including the new guidelines on contracting and subcontracting, and the implementing rules and regulations of theAnti-Age Discrimination in Employment Act,the Data Privacy Act of 2012, and those governingthe employment and working conditions of collectors in the debt collection industry...

Philippines: BIR Prescribes New Procedure for Claiming Tax Treaty Benefits for Dividend, Interest, and Royalty Income
SyCip Salazar Hernandez & Gatmaitan, June 2017

RMO 8-2017 amends Revenue Memorandum Order No. (“RMO 72-2010”) by providing for new procedures in claiming preferential tax treaty benefits on dividend, interest, and royalty income of nonresidents, following a system of self-assessment and automatic withholding of taxes subject to post-reporting validation. In lieu of obtaining a tax treaty relief application (“TTRA”) ruling under RMO 72-2010...

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