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2026 Edition
General corporate tax
Tier 3
16 firms ranked
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Tier 1

Deloitte Philippines
6 practice areas
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Isla Lipana & Co
4 practice areas
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RG Manabat & Co
3 practice areas
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SyCip Gorres Velayo & Co - EY
4 practice areas
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Tier 2

Baniqued Layug & Bello
3 practice areas
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Du-Baladad & Associates
4 practice areas
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Gruba Caganda Advincula Melo & de la Fuente
3 practice areas
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Quisumbing Torres
4 practice areas
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Salvador Llanillo & Mijares
4 practice areas
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Tier 3

Gorriceta Africa Cauton & Saavedra
4 practice areas
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Gulapa Law
3 practice areas
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Punongbayan & Araullo
3 practice areas
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SyCip Salazar Hernandez & Gatmaitan
3 practice areas
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Villaraza & Angangco
3 practice areas
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Other notable

Tax controversy
Tier 3
11 firms ranked
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Tier 1

Baniqued Layug & Bello
3 practice areas
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Quisumbing Torres
4 practice areas
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SyCip Salazar Hernandez & Gatmaitan
3 practice areas
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Tier 2

Du-Baladad & Associates
4 practice areas
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Gruba Caganda Advincula Melo & de la Fuente
3 practice areas
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Tier 3

Gulapa Law
3 practice areas
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Villaraza & Angangco
3 practice areas
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Other notable

Punongbayan & Araullo
3 practice areas
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Salvador Llanillo & Mijares
4 practice areas
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Linked Reviews
Tax

Gulapa Law’s tax practice provides tax advisory services regarding the present tax laws and regulations to clients. It also assists clients with tax cases with tax authorities and mediates in resolving tax assessments and other pertinent issues. Key clients include the Asian Development Bank, Cebu Sealife Park and the Goldrich Corporation. Al-Shwaid Ismael and Aris Gulapa are the key partners in the team.

One case study saw the team recently serve as lead counsel to a client in a multi-jurisdictional corporate restructuring project. The work included reorganising its structure and operations across multiple jurisdictions such as the Philippines, Indonesia, Singapore and the Netherlands to achieve tax efficiency.

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