Philippines

June 27, 2017

Fredieric Landicho
	Deloitte Philippines 19th Floor Net Lima Plaza 5th Avenue cor. 26th Street Bonifacio Global City 1634 Taguig City Philippines Tel: +632 5819043 Fax: +632 869 3676 Email: flandicho@deloitte.com Website: www.deloitte.com Fredieric 'Eric' Landicho, Deloitte Philippines, is a tax leader, with more than 20 years of professional experience in rendering tax and corporate services. Eric leads the business tax group and specialises in tax compliance and tax due diligence audits. He has handled the tax due diligence audit in M&A for several multinational companies and local conglomerates. He has also been involved in the privatisation audits of several government-owned and controlled corporations. As a result, he is very familiar with major issues relating to compliance with existing tax laws, rules and regulations. He also provides litigation support services for companies in their claims for tax refund or tax assessment cases with the Court of Tax Appeals. He has assisted several regional headquarters and multinational companies in the refund of their unutilised indirect taxes. Aside from regular tax consultation work, Eric is also involved in tax advisory and tax structuring work focused on making recommendations for tax-efficient structures to international clients wishing to invest in the Philippines. He has conducted tax seminars locally and abroad. Eric is a certified public accountant and a lawyer. He has also had several years of experience in financial auditing, gaining in the process extensive experience in the audit of well-known local and multinational companies in various industries such as manufacturing, construction, real estate, security brokerage, finance, airlines and services. Eric earned a bachelor of science degree in accountancy from San Beda College and finished his bachelor of laws degree from Arellano University. He has also completed the management development programme at the Asian Institute of Management and attended the partner executive education programme at the International Institute of Management Development in Hong Kong. He is the vice-chair of the tax and legal committee of the Financial Executives Institute of the Philippines (FINEX) and is a former director of the Association of Certified Public Accountants in Public Practice (ACPAPP). He is also a member of the Integrated Bar of the Philippines (IBP), the Philippine Institute of Certified Public Accountants (PICPA) and the People Management Association of the Philippines (PMAP).

Fredieric Landicho

Deloitte Philippines

19th Floor Net Lima Plaza

5th Avenue cor. 26th Street

Bonifacio Global City

1634 Taguig City

Philippines

Tel: +632 5819043

Fax: +632 869 3676

Email: flandicho@deloitte.com

Website: www.deloitte.com

Fredieric 'Eric' Landicho, Deloitte Philippines, is a tax leader, with more than 20 years of professional experience in rendering tax and corporate services.

Eric leads the business tax group and specialises in tax compliance and tax due diligence audits. He has handled the tax due diligence audit in M&A for several multinational companies and local conglomerates. He has also been involved in the privatisation audits of several government-owned and controlled corporations. As a result, he is very familiar with major issues relating to compliance with existing tax laws, rules and regulations. He also provides litigation support services for companies in their claims for tax refund or tax assessment cases with the Court of Tax Appeals. He has assisted several regional headquarters and multinational companies in the refund of their unutilised indirect taxes.

Aside from regular tax consultation work, Eric is also involved in tax advisory and tax structuring work focused on making recommendations for tax-efficient structures to international clients wishing to invest in the Philippines. He has conducted tax seminars locally and abroad.

Eric is a certified public accountant and a lawyer. He has also had several years of experience in financial auditing, gaining in the process extensive experience in the audit of well-known local and multinational companies in various industries such as manufacturing, construction, real estate, security brokerage, finance, airlines and services.

Eric earned a bachelor of science degree in accountancy from San Beda College and finished his bachelor of laws degree from Arellano University. He has also completed the management development programme at the Asian Institute of Management and attended the partner executive education programme at the International Institute of Management Development in Hong Kong.

He is the vice-chair of the tax and legal committee of the Financial Executives Institute of the Philippines (FINEX) and is a former director of the Association of Certified Public Accountants in Public Practice (ACPAPP). He is also a member of the Integrated Bar of the Philippines (IBP), the Philippine Institute of Certified Public Accountants (PICPA) and the People Management Association of the Philippines (PMAP).

Richard Lapres
	Deloitte 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 Lapres, Deloitte Philippines, is a tax partner and has more than 20 years of professional experience in audit, tax and corporate services. Richard leads tax due diligence reviews for M&A 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-M&A. 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 leads the indirect tax and customs practice of Deloitte in the Philippines. Richard earned a bachelor's degree in accountancy from the University of St. La-Salle, Philippines, and placed 16th overall in the October 1994 CPA board examinations in the Philippines. He also completed the strategic business economics program (SBEP) of the University of Asia and the Pacific, School of Economics in the Philippines. He 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).

Richard Lapres

Deloitte 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 Lapres, Deloitte Philippines, is a tax partner and has more than 20 years of professional experience in audit, tax and corporate services.

Richard leads tax due diligence reviews for M&A 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-M&A. 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 leads the indirect tax and customs practice of Deloitte in the Philippines.

Richard earned a bachelor's degree in accountancy from the University of St. La-Salle, Philippines, and placed 16th overall in the October 1994 CPA board examinations in the Philippines. He also completed the strategic business economics program (SBEP) of the University of Asia and the Pacific, School of Economics in the Philippines.

He 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).