Philippines

Partner, Tax Practice Group
Quisumbing Torres

Manila
+63 2 819 4995
ronald.bernas@quisumbingtorres.com

Languages: English, Filipino

Bar admissions: Philippines (1999)

Biography

Ronald Bernas is a partner in Quisumbing Torres' Tax Practice Group. He has 18 years of experience advising clients on various tax issues, including general tax planning, tax controversies, tax litigation, and customs issues and procedures.

Ronald's practice focuses on general tax planning, protests of assessments, claims for refund and tax credit.

Recent matter highlights

• Advised a global technology-based service company on navigating the tax issues related to their operation in the Philippines.
• Represented a client before the Bureau of Internal Revenue to discuss the impact of a Revenue Memorandum Circular specifically addressed to Transportation Network Corporations.
• Assisted and advised the Philippine headquarters of an Australia-based mechanical engineering company in relation to the tax audit conducted by the Bureau of Internal Revenue ("BIR") for taxable year 2013.

Practice areas

Restructuring, Transactions, M&A, Litigation, Tax consulting

Sector specialisations

Consumer goods and services, Energy, Healthcare, Oil and gas, Tech and telecoms

Association memberships

Integrated Bar of the Philippines – Member

International Bar Association – Member

Australian-New Zealand Chamber of Commerce of the Philippines – Member

Academic qualifications

Juris Doctor, Ateneo de Manila University, 1998

Bachelor of Science in Commerce Major in Legal Management, De La Salle University, 1993

Partner and Head, Tax Practice Group
Quisumbing Torres

Manila
+63 2 819 4912
dennis.dimagiba@quisumbingtorres.com

Languages: English, Filipino

Bar admissions: Philippines (1985); Certified Public Accountant, Philippines (1980)

Biography

Dennis Dimagiba heads Quisumbing Torres's Tax Practice Group. He advises multinational companies with Philippine operations on general tax planning, and represents clients in tax and customs controversies. He also advises private banks on tax and legal issues pertaining to high net worth individuals.

Recent matter highlights

• Advised one of the largest US-based electronic commerce retail companies on the following matters: (a) Philippine tax implications and entitlement to incentives of a new entity that will provide certain services to Philippine customers, and (b) Philippine tax implications of new product offerings.
• Advised and assisted one of the largest multinational pharmaceutical companies in contesting a tax assessment relating to the sale of the shares of stock of a subsidiary, involving the difficult issue of valuation of shares.
• Advised and represented an industry-leading manufacturer of water systems equipment and machinery in connection with the deficiency tax assessments issued by the Bureau of Internal Revenue for taxable year 2004.

Practice areas

Restructuring, Audit Defence, Audit Support, Litigation, Customs

Sector specialisations

Consumer goods and services, Healthcare, Industrials, Pharma and life sciences, Tech and telecoms

Association memberships

• Canadian Chamber of Commerce of the Philippines
• International Bar Association
• Integrated Bar of the Philippines
• Philippine Chamber of Commerce and Industry
• Tax Management Association of The Philippines

Academic qualifications

LL.B., Ateneo de Manila University, 1984

B.Sc. Accounting, De La Salle University, 1979