Tax Law Lawyer in Laguna
We advise Laguna locators and businesses on incentive-linked tax treatment, BIR audits and assessments, VAT on export and local sales, importation and duty-related questions, transfer pricing with foreign parents, and local business tax.
The recurring Laguna tax issue is the boundary between the registered activity and everything else. Income earned outside the registered scope, expenses allocated to the wrong activity, and local sales made from an export-oriented registration all attract adjustment on audit. Add related-party pricing with a foreign parent, which requires contemporaneous transfer pricing support, and the two together account for the majority of assessments we see in the corridor.
Services
- Transaction tax planning (M&A, restructuring, transfers)
- BIR audit and assessment defense
- Protests, requests for reconsideration, and reinvestigation
- Court of Tax Appeals litigation
- VAT refund claims
- Tax treaty relief applications
- Estate, donor's, and capital gains tax
Frequently asked questions
How do we allocate expenses between registered and unregistered activities?
On a reasonable, consistently applied and documented basis, ideally set out in writing before the period rather than reconstructed during an audit. Arbitrary allocation is the first thing an examiner tests.
Can an export enterprise sell into the domestic market?
Usually only within limits and subject to duties and taxes on those sales. Exceeding the permitted proportion affects both the tax treatment and the registration.
What transfer pricing documentation is expected?
Support showing that related-party pricing is at arm's length, prepared contemporaneously and consistent with the functions and risks each entity actually bears. Documentation created after an audit begins carries much less weight.
Contact Eleazar Bangi & Associates Law Firm
Office: 511 Bell Mansion, Bagong Pag-asa, Quezon City, Metro Manila 1105, Philippines. Hours: Monday to Friday, 9:00 AM to 6:00 PM. Email: rjbangi@reblegal.com. WhatsApp and Viber available. Contact us.