Maria Teresa D. Mercado-Ferrer
John Christian Joy A. Regalado
Carina C. Laforteza
Carina C. Laforteza is a lawyer and a certified public accountant with extensive corporate and tax practice. Her specialization is in corporate work, specifically special projects, financing, tax and corporate services. She is also currently involved in tax litigation and administrative proceedings.
Ms. Laforteza does mergers, acquisitions, and divestments (including the corporate structuring and financing aspects). She has advised clients in the aviation, food manufacturing, advertising, mass media, telecommunications and money remittance industries. She has acted for the proponents of the MRT-3 project in connection with the implementation and financing of the project and securitization of the revenues. She assisted an international oil company in the establishment of gasoline stations in the Philippines.
Ms. Laforteza's tax work ranges from tax structuring for both corporations (including how investments are to be made into, and repatriated from, the Philippines) and individuals (including tax planning) to tax compliance (including assisting clients in audits by the Philippine Bureau of Internal Revenue) to tax litigation (including petitions questioning the legality of revenue issuances and local tax ordinances), and tax-related arbitration. She has handled the tax aspects of infrastructure and construction projects, including giving advice on tax efficient project structures.
She was part of the team that assisted the Republic of the Philippines in defending its excise taxation on distilled spirits before the World Trade Organization and the team that advised a number of Japanese companies in a safeguards case filed before the Philippine Department of Trade and Industry.
Ms. Laforteza has been a professorial lecturer in taxation at the University of the Philippines since 2009. She has also taught business law at the University of the Philippines School of Economics.
She placed third in the Philippine Bar Examinations and second in the Certified Public Accountancy Board Examinations.
Admission to the Bar
University of the Philippines (B.S.B.A.A., cum laude; LL.B., cum laude and class valedictorian)
- Editor, Tax Chapter, Doing Business in Asia
- Co-author, Philippine Chapter, The Tax Disputes and Litigation Review ed. 3, Law Business Research, 2015.
- Co-author, Philippine Chapter, The Tax Disputes and Litigation Review ed. 4, Law Business Research, 2016.
- Co-author, Philippine Chapter, The Tax Disputes and Litigation Review ed. 5, Law Business Research, 2017.
- Co-author, Philippine Chapter, Getting the Deal Through: Aviation Finance & Leasing 2017, Law Business Research, 2017.
- Co-author, Philippine Chapter, Lexology Aviation Navigator, Global Business Media Group, 2018
Member, Tax Management Association of the Philippines
• SyCipLaw Shortlisted for 16 Awards at The Legal 500 Southeast Awards 2023
• SyCipLaw Authors Philippine Chapter of 2023 Chambers Insurance & Reinsurance Global Practice Guide
• SyCipLaw Retains Top-Tier Rankings in The Legal 500 Asia Pacific 2023 Guide
• SyCipLaw Recognized in 2023 Chambers Asia Pacific Guide, Retains Outstanding Rankings
• How to take advantage of new tax incentives for renewable energy in the Philippines
• SyCipLaw Lawyers featured in the latest Who’s Who Legal Guides
• SyCipLaw shortlisted for ‘Regional Tax Law Firm’ and ‘Philippines Tax Firm’ of the Year in ITR Asia-Pacific Tax Awards 2022
• SyCipLaw Contributes Philippine Chapter of Latest Chambers Global Practice Guide on Corporate Tax
• SyCipLaw Authors Philippine Chapters of Latest Chambers Insurance Global Practice Guide
• Imposition of VAT on digital transactions
• Philippine Legislation in the Pipeline: Can They "De-contract" the Economy?
• Updated: The Return-To-Work Checklist for Philippine Companies (16 May 2020)
• COVID-19 updates (SyCipLaw Bulletin # 14): ECQ and GCQ Guidelines; Further Extension of Deadlines for Tax Payments
• COVID-19 updates (SyCipLaw Bulletin # 13): ECQ over Metro Manila Extended Until May 15; Other COVID-19 Issuances
• COVID-19 updates (SyCipLaw Bulletin # 12): Further extension to pay taxes; Other COVID-19 related issuances
• COVID-19 updates (SyCipLaw Bulletin # 11): Enhanced Community Quarantine Extended until April 30; Bayanihan Act IRRs
• COVID-19 updates (SyCipLaw Bulletin # 9): Issuances to Implement the Bayanihan To Heal As One Act (Bayanihan Act)
• COVID-19 updates (SyCipLaw Bulletin # 8): Extension of Deadlines to Pay National Taxes, Local Business Taxes, to Avail of Tax Amnesty, and to Submit Documents to the BIR
• COVID-19 updates (SyCipLaw Bulletin # 3): Bureau of Internal Revenue (BIR) Extends Deadlines for the Payment of Various Taxes and Filings and Securities and Exchange Commission (SEC) Allows the Filing of General Information Sheets (GIS) via Email
• COVID-19 updates (SyCipLaw Bulletin # 2): Philippine Government Declares an Enhanced Community Quarantine over Luzon from March 17, 2020 to April 12, 2020
• RR No. 4-2019: Revenue Regulations Implementing the Tax Amnesty on Delinquencies
• 2019 Chambers Asia-Pacific Rankings: SyCipLaw is Band 1 Firm
• Highlights: WSG 2018 Asia Pacific Regional Meeting
• Highlights: Multilaw Asia-Pacific Regional Meeting 2018
• Kapihan sa SyCip: “All Aboard the Train: A Kapihan on TRAIN”
• RR No. 7-2018: Restoring the Notice of Informal Conference as a Due Process Requirement in the Issuance of a Deficiency Tax Assessment
• RR No. 6-2018: Once Again, Payment of Withholding Tax at the Time of Audit Considered Compliant with Withholding Tax Requirements for Deductibility of Expenses
• Lexology Aviation Navigator: Philippines
• Chambers Asia-Pacific 2018 ranks SyCipLaw as Band 1 Firm
• World Bank Group: “Doing Business 2018: Reforming to Create Jobs”
• Getting the Deal Through: Aviation Finance & Leasing 2017
• BIR Guidelines on Credit/Debit/Prepaid Card Payment of Internal Revenue Taxes
• BIR Prescribes New Procedure for Claiming Tax Treaty Benefits for Dividend, Interest, and Royalty Income
• Philippines Chapter in The Tax Disputes and Litigation Review - Edition 5
• Tax Bulletin: BIR Rules on Proper Tax Treatment of Passed-on Gross Receipts Tax
• The Legal 500 Asia Pacific 2017 rankings released
• The Tax Disputes and Litigation Review - Edition 4
• SyCipLaw Ranked Band 1 by Chambers Asia Pacific 2016
• The Legal 500 Asia Pacific 2016 rankings released
• Employment & Immigration Update 2015 2-3Q
• Inaugural Philippines Wealth Management Forum 2015
• SyCipLaw BFS Group Hosts Kapihan on FATCA
• The Tax Disputes and Litigation Review edition 3
• Employment & Immigration Update 2014 4Q
• SyCipLaw Ranked Band 1 by Chambers Asia Pacific 2015
• UP Career Assistance Program’s Career Path Orientation
• SyCipLaw, Shearn Delamore and Makarim & Taira participate in HK In-House Legal Summit
• Philippine BIR adopts technological innovations
• SyCipLaw advises Coca-Cola FEMSA in its acquisition of controlling interest in Coca-Cola Bottlers Philippines, Inc.
• SyCipLaw advised KHI in the sale of its shares in KHI-ALI Manila, Inc. and KHI Manila Property, Inc.
• Client Alert: SEC requires tax identification number for foreign investors