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SyCip Salazar Hernandez & Gatmaitan

Camille Angela M. Espeleta

Camille Angela M. Espeleta

Associate

Expertise

  • Corporate Services & Business Transactions

WSG Practice Industries

Activity

Profile
Camille Angela M. Espeleta is an associate in SyCip Salazar Hernandez & Gatmaitan.

Bar Admissions

2015, Philippines

Education

De La Salle University-Manila (B.S.)
Ateneo Law School (J.D., Class Salutatorian)
Areas of Practice

Corporate Services & Business Transactions

Articles

SyCipLaw Tax Bulletin: Philippine BIR Rules on Proper Tax Treatment of Passed-on Gross Receipts Tax
SyCip Salazar Hernandez & Gatmaitan, April 2017

On June 13, 2016, the then Commissioner of Internal Revenue issued Revenue Memorandum Circular No. 62-2016 purporting to clarify the proper tax treatment of percentage tax or gross receipts tax (GRT) due on transactions covered by Sections 1211 and 1222 of the Tax Code which are shifted through contractual stipulations to borrowers/customers/clients(“passed-on” GRT)...

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