Carina C. Laforteza

cclaforteza@syciplaw.com



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

1993, Philippines

Education

University of the Philippines (B.S.B.A.A., cum laude; LL.B., cum laude and class valedictorian)

Publications

  • 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

Professional Activities

Member, Tax Management Association of the Philippines






























Add contact to Outlook
Download vCard

Related Links:

SyCipLaw Retains Top-Tier Rankings in The Legal 500 Asia Pacific 2025

SyCipLaw Maintains High Rankings in Chambers Asia Pacific 2025 Guide

SyCipLaw Achieves ‘Outstanding’ Recognition Across All Categories in 2024 asialaw Research

SyCipLaw Authors Philippine Chapter of Chambers Insurance & Reinsurance Global Practice Guide 2024

Taxation of AI and Cross-Border Services in the Philippines

SyCipLaw Remains Top Tier in The Legal 500 Asia Pacific 2024 Rankings

Tax Updates October 2023 (SyCipLaw Tax Issues and Practical Solutions (T.I.P.S.) Vol. 28)

SyCipLaw Remains Highly Ranked in Chambers Asia Pacific 2024 Guide

SyCipLaw Takes Top Honors at the asialaw Awards 2023/24

SyCipLaw Sweeps asialaw Profiles 2023/24 Rankings

Court of Tax Appeals rules in favour of holding party accused of violating tax law

SyCipLaw Contributes the Philippine Chapter of Chambers’ 2023 Global Practice Guide on Corporate Tax

Transfer Pricing in 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)

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

SyCipLaw Reception

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

Bangka sa Pagbangon Project

Employment & Immigration Update 2015 2-3Q

Inaugural Philippines Wealth Management Forum 2015

Balik Friday Club

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

Lexoterica