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Richard LapresDeloitte Philippines 19th Floor Net Lima Plaza, 5th Avenue corner 26th Street Bonifacio Global City Taguig City 1634 Philippines Tel: +63 2 581 9000 Email: rlapres@deloitte.com Website: www.deloitte.com Richard Lapres is a tax partner at Deloitte Philippines (Navarro Amper & Co, formerly Manabat Delgado Amper & Co) with more than 19 years of professional experience in audit, tax and corporate services. He leads tax due diligence reviews for mergers and acquisitions and advises on the Philippine tax consequences of acquisition structures. He handles tax compliance reviews for audit and non-audit clients. Richard 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 of 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. Richard heads the indirect tax and customs practice of Deloitte Philippines. He earned a bachelor of science 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 Programme (SBEP) of the University of Asia and the Pacific's School of Economics in the Philippines. Presently, he is a member of the Philippine Institute of Certified Public Accountants (PICPA), Association of CPAs in Public Practice (ACPAPP) and Tax Management Association of the Philippines (TMAP). 
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