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 practise focuses on general tax planning, protests of assessments, claims for refund and tax credits and the taxation of commercial transactions, M&A and business reorganisations. His practice also covers trade and customs matters. He has represented and assisted clients in the power/energy/renewable energy, oil and gas, food and beverage, healthcare, and manufacturing industries on various tax issues, including internal revenue deficiency tax assessments and various claims for refunds before the Bureau of Internal Revenue, the Court of Tax Appeals and the Supreme Court.
- Restructuring
- Transactions
- M&A
- Litigation
- Tax Consulting
- Consumer Goods and Services
- Energy
- Healthcare
- Oil and Gas
- Tech and Telecoms
- Represented a global management consulting firm in its claim for refund of the excess and unutilised creditable withholding taxes from taxable years 2007 to 2012.
- Helped a global technology-based service company to navigate on tax issues related to their operation in the Philippines. Represented the client before the Bureau of Internal Revenue to discuss the impact of a Revenue Memorandum Circular, specifically addressed to Transportation Network Corporations.
- Advised a multinational chemicals company on the Philippine tax implications of Philippine entities, tax incentives for employees and other issues in relation to its global reorganisation, in preparation for a spin-off of certain of its business lines into a separate public company group.
- Integrated Bar of the Philippines – Member
- International Bar Association – Member
- Australian-New Zealand Chamber of Commerce of the Philippines – Member
- Juris Doctor, Ateneo de Manila University, 1998
- Bachelor of Science in Commerce Major in Legal Management, De La Salle University, 1993
