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Richard LapresDeloitte Philippines 19th Floor Net Lima Plaza 5th Ave. corner 26th St. Bonifacio Global City, 1634 Taguig Philippines Tel: +63 (2) 581 9044 Fax: +63 (2) 869 3676 Email: rlapres@deloitte.com Website: www.deloitte.com Richard, Deloitte Philippines, is a tax partner with 20 years of professional experience in audit, tax, and corporate services. Richard leads tax due diligence reviews for merger and acquisitions and advises on the Philippines tax consequences of acquisition structures. He handles tax compliance reviews for audit and non-audit clients. He also advises clients on tax planning and restructuring post-merger and acquisition. He represents clients with the tax authorities in contesting tax assessments and claiming tax refunds. He also advises and supervises registration and entities investing in the Philippines with the Philippine Securities and Exchange Commission (SEC), Bureau of Internal Revenue (BIR) and those entities availing of tax and fiscal incentives with the Philippine Economic Zone Authority (PEZA), Board of Investments (BOI), and other government agencies. He also heads the indirect tax and customs practice of Deloitte in the Philippines. Richard earned a bachelor of science degree in accountancy from the University of St La-Salle, Philippines, and was placed 16th overall in the October 1994 CPA board examinations in the Philippines. He also completed the strategic business economics programme (SBEP) at the University of Asia and the Pacific, School of Economics in the Philippines. Richard is a member of the Philippine Institute of Certified Public Accountant (PICPA), Association of CPAs in Public Practice (ACPAPP) and the Tax Management Association of the Philippines (TMAP). 
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Walter Abela, JrDeloitte Philippines 19th Floor Net Lima Plaza 5th Ave. corner 26th St. Bonifacio Global City, 1634 Taguig Philippines Tel: +63 (2) 581 9034 Fax: +63 (2) 869 3676 Email: wabela@deloitte.com Website: www.deloitte.com Walter Abela, Jr, Deloitte Philippines, is a tax and corporate services partner with over 19 years of tax and professional services experience. His experience covers tax assessments, due diligence, tax rulings, and government regulatory consulting for multinational enterprises engaged in the consumer business and transportation, energy and resources, manufacturing, services, and technology, and media and telecommunications industries. He addresses queries on tax and other corporate concerns, and provides regular tax consultation work. Walter also handles registration matters and other requirements for doing business in the Philippines, and participates in tax planning work and tax restructuring focused on tax-saving measures to international clients. Walter heads the Japanese service group (JSG) and the merger and acquisitions (M&A) group of the firm's tax and corporate services. He is a member of the young leaders advisory council (YLAC) of Deloitte Southeast Asia for the fiscal year 2014–15. Walter is a lawyer and a certified public accountant. He is also an accredited tax practitioner of the Bureau of Internal Revenue and is a member of the Philippine Institute of CPAs, Association of CPAs in Public Practice, Association of CPAs in Commerce and Industry, Integrated Bar of the Philippines, and Tax Management Association of the Philippines. Walter received his Bachelor of Laws from the School of Law of Arellano University and Bachelor of Science in accountancy from San Beda College. He has also completed the strategic business economics program at the University of Asia and the Pacific, Philippines.
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Carlos Baniqued
Baniqued & Baniqued
Terence Conrad H Bello
Baniqued & Baniqued
Mario Rosario L Bernardo
Salvador & Associates
Ronald Bernas
Baker & McKenzie/Quisumbing Torres
Dennis Dimagiba
Baker & McKenzie/Quisumbing Torres
Fidela T Isip-Reyes
EY (SGV & Co)
Herminigildo Murakami
KPMG
Cirilo P Noel
EY
Mary Karen Quizon
KPMG
Wilfredo U Villanueva
EY
