OUR LAWYERS
Carlos G. Baniqued
cgbaniqued@baniquedlaw.com
Mr. Baniqued co-founded the firm in 1996. He is currently the firm's Of Counsel. Mr. Baniqued has been consistently cited through the years as one of the leading corporate and commercial lawyers in the Asia-Pacific Region, particularly in the field of Taxation, based on an extensive survey conducted among corporate in-house counsels and other legal professionals by the Chamber and Partners and by the Asia Law & Practice (A Euromoney Institutional Investor PLC Company).
EDUCATION
- University of Pennsylvania, LL.M. (With Concentration in Tax), 1985
- University of the Philippines, LL.B., 1981
- San Beda College, A.B. (Political Science), 1977
PROFESSIONAL EXPERIENCE
- Former Partner and Head of Tax Practice Group, Romulo Mabanta Buenaventura Sayoc & De los Angeles, Makati City, Philippines
- Former Consultant, Kaplan Russin Vecchi Eytan & Collins, San Francisco, CA
- Professor of Taxation, Ateneo de Manila University College of Law
- Professorial Lecturer, University of the Philippines College of Law
- Frequent Lecturer in Taxation, Mandatory Continuing Legal Education
AFFILIATIONS
- Former President, Tax Management Association of the Philippines
- Former Vice-President, Asia Oceania Tax Consultants Association
- Former President, Wharton-Penn Alumni Association (Philippines)
- Former President, Rotary Club of Makati Metro, R.I. District 3810
- Member, American Bar Association
- Member, Makati Business Club
- Member, Management Association of the Philippines
NOTABLE REPRESENTATION
- Represented the world’s second largest tobacco group in oral argument before the Supreme Court to challenge discriminatory provisions of the Philippine tobacco excise tax law, which eventually led Congress to repeal the said provisions to level the playing field.
- Represented an association of petroleum dealers in oral argument before the Supreme Court to challenge the constitutionality of some provisions of the Expanded Value-Added Tax Law.
- Represented before the Supreme Court a large mining company in a case involving sale of gold to the Central Bank, which prompted Congress to later amend the National Internal Revenue Code to treat such sale as subject to zero percent value-added tax.
- Represented before the Supreme Court a large mining company in a case involving exemption of its tailings dam from real property tax, which led Congress to later amend the real property tax laws to exempt machineries, equipment and infrastructures used for pollution control and environmental protection.
- Challenged before the Supreme Court, on behalf of the largest retailer of pharmaceutical products, an issuance by the Bureau of Internal Revenue that treated the 20% senior citizen discount as a mere deduction from gross income instead of a tax credit.
- Advised the largest land transport company in the Philippines and its shareholders on various tax planning issues and corporate reorganization.
- Represented the country’s four largest tollways operators in challenging the retroactive application by the Bureau of Internal Revenue of the value-added tax on tollways.
- Testified in Washington D.C., U.S.A. as an expert witness in an international arbitration case relating to taxation of foreign corporations in the Philippines.
- Assisted several high net worth individuals and families in their estate planning
- Advised and represented several business conglomerates in disputed assessment, refund/tax credit claims and other matters arising under the National Internal Revenue Code and other tax laws of the Philippines
- Advised several large domestic and foreign corporations on tax and commercial law issues relating to mergers and acquisitions, determination of best tax and legal structure for their investments in the Philippines, and pre-IPO tax planning
Terence Conrad H. Bello
thbello@baniquedlaw.com
Mr. Bello joined B&B in 1999 and became a partner in 2006. He is currently a senior partner of the firm. Mr. Bello was admitted to the Philippine Bar in 1998. He obtained the 17th highest ranking in the 1993 CPA Licensure Examinations. Chambers and Partners, in its 2019 edition, states that Mr. Bello “is known by sources for his work on tax disputes and for his teaching of tax at law university … [and] advises a range of local and international clients.”
EDUCATION
- Georgetown University Law Center, LL.M.-Tax, 2004
- Ateneo de Manila University, J.D., 1997, Scholastic Second Honors, Silver Medal
- De La Salle University, B.S.C., Major in Accounting, 1992
PROFESSIONAL EXPERIENCE
- Former Associate, Tax Practice Group, Quisumbing Torres (affiliated office of Baker & McKenzie)
- Co-Dean and Vising Professor in Taxation, Ateneo de Zamboanga School of Law
- Professor in Taxation, Ateneo College of Law
- Faculty Head, Tax Department, Ateneo College of Law
- Professor in Taxation, University of Makati School of Law
- Frequent Taxation Lecturer, Mandatory Continuing Legal Education
AFFILIATIONS
- Former President, Tax Management Association of the Philippines
- Former Vice-Chair, Tax Committee, Inter-Pacific Bar Association
- Member, American Bar Association
- Member, American Chamber of Commerce of the Philippines
NOTABLE REPRESENTATION
- Obtained favorable tax ruling confirming that a major oil and gas consortium operating a US$4.5 billion deep water gas-to-power project remains exempt from value-added tax.
- Advised two leading foreign banks in challenging tax deficiency assessments issued by the Bureau of Internal Revenue aggregating Php 12 billion.
- Structured acquisition via joint stock purchase of a Fortune 100 company’s trademarks in a deal valued at Php 12 billion.
- Successfully litigated a tax case on behalf of a major UK-based conglomerate, obtaining in the process a precedent setting decision to the effect that capital losses from stock transactions may be offset currently (as opposed to year-end) against capital gains from other stock transactions within the same taxable year. Successfully litigated a tax case on behalf of a leading petroleum company and obtained a precedent setting decision relating to M&As to the effect that no separate stamp tax is payable on the transfer by the absorbed corporation of its assets to the surviving corporation pursuant to the merger, which Congress later adopted by way of an amendment to the National Internal Revenue Code.
- Advised one of the world’s largest beverage manufacturers in the sale of its Philippine unit in a deal valued at $1.35 billion
- Represented an international shipping company in a disputed assessment involving the issue of whether demurrage and detention fees received by international shipping carriers are exempt from regular corporate income tax and/or the 2.5% Gross Philippine Billings Tax.
Emma Malou U. Lim
eulim@baniquedlaw.com
Ms. Lim joined Baniqued & Baniqued (now Baniqued & Bello) in 2011. She is currently a senior partner of the firm. Ms. Lim was admitted to the Philippine Bar in 2011.
EDUCATION
- De La Salle University and Far Eastern University Institute of Law, J.D., 2010, First Honors, Gold Medal
- De La Salle University and Far Eastern University Institute of Law, M.B.A., 2010, Second Honors, Silver Medal
- De La Salle University, B.S. in Accountancy, 2002, With Distinction
PROFESSIONAL EXPERIENCE
- Former Senior Associate in the Assurance and Business Advisory Services Group of Joaquin Cunanan & Co. (now Isla Lipana & Co., a member firm of PricewaterhouseCoopers)
- Certified Public Accountant since 2003
AFFILIATIONS
- Member, Integrated Bar of the Philippines
- Member, Tax Management Association of the Philippines
- Member, Makati Business Club
- Member, European Chamber of Commerce of the Philippines
NOTABLE REPRESENTATION
- Represented a major NGO before the Supreme Court on the tax implication of the Poverty Eradication and Alleviation Certificate (PEACe) Bonds
- Acted as counsel for a major oil and gas company on the validity of tax credit certificates issued by the Bureau of Customs
- Acted as counsel for and represented various clients before the Court of Tax Appeals in cases involving national internal revenue tax assessments and collection
- Successfully obtained refunds of unutilized value-added tax attributable to zero-rated sales for a mining corporation and various business process outsourcing or shared service companies amounting to over Php 500 Million
- Advised two of the largest cement companies in the Philippines in the sale and purchase of assets in connection with the global merger thereof
- Represented countless clients in diverse industries in planning for and managing tax audits and audit issues
- Developed tax efficient structures for corporate acquisitions, dispositions, spin-offs and reorganizations for Fortune 500 corporations and other large taxpayers
- Provided estate planning advice to various high net worth individuals and families
Mark Roland C. Domingo
mcdomingo@baniquedlaw.com
Mr. Domingo joined Baniqued & Bello in 2018. He is currently a junior partner of the firm. He became a Certified Public Accountant in 2012 and was admitted to the Philippine Bar in
2018.
EDUCATION
- Ateneo de Manila University, J.D., 2017, Corporate and Business Law Track, Scholastic Second Honors, Silver Medal
- University of Santo Tomas, B.S. Accountancy, 2012
PROFESSIONAL EXPERIENCE
- Former Internal Auditor in one of the then leading funeral homes in San Jose City, Nueva Ecija
AFFILIATIONS
- Member, Integrated Bar of the Philippines
- Member, Philippine Institute of Certified Public Accountants
- Member, Tax Management Association of the Philippines
NOTABLE REPRESENTATIONS
- Acted as counsel for various multinational companies before the Court of Tax Appeals and Supreme Court in cases involving internal revenue tax assessments, claims for excise tax refunds, and claims for input value-added tax refunds.
- Successfully obtained refunds of unutilized input value-added tax attributable to zero-rated sales for various taxable periods for one of the world’s largest producers of fruits and vegetables, for one of the country’s leading producer of gold and copper, and for a business process outsourcing/shared service company, in both administrative and judicial levels.
- Successfully invalidated a deficiency tax assessment issued against one of the
country’s oldest operational sugar mill before the Court of Tax Appeals due to violation of taxpayer’s right to due process.
- Successfully negotiated offers for compromise settlement of deficiency tax
assessments for various corporate clients in both administrative and judicial levels.
- Advised and represented clients in Run After Fake Transactions (RAFT) audits.
- Represented one of the largest packaging corporations in the country before a local government unit involving local transfer taxes pursuant to a merger.
- Represented one of the largest snack companies in the world before various local government units involving assessments for local business tax and real property tax.
- Advised and represented one of the world’s leading providers of out-sourced services and solutions in its mergers and acquisitions transactions involving internal restructuring before the Philippine Competition Commission, Securities and Exchange Commission, Bureau of Internal Revenue, and Investment Promotion Agencies.
- Headed the implementation of a tax-free exchange transaction between corporate entities.
- Represented various clients in effectively reducing both internal revenue tax and local tax assessments through applications for internal revenue and local tax amnesty.
Carla Patrice S. Cucueco
cscucueco@baniquedlaw.com
Ms. Cucueco joined B&B in 2019. She is currently an associate of the firm. She was admitted to the Philippine Bar in 2019, and finished her LL.M. specializing in International Business Law in Madrid, Spain in 2022.
EDUCATION
IE University, LL.M. International Business Law, 2022
University of the Philippines, J.D., 2018
University of the Philippines, B.A. Communication Research, 2014, magna cum laude
AFFILIATIONS
Member, Integrated Bar of the Philippines
Member, Tulong sa Kapwa Kapatid Foundation
Excelsis V. Antolin
Ms. Antolin joined Baniqued & Bello in 2006 and became a partner in 2014. She is currently the Firm's Special Counsel. Ms. Antolin was admitted to the Philippine Bar in 2002.
EDUCATION
- Ateneo de Manila University, J.D., 2001
- University of the Philippines - Diliman, B.S. Business Economics, 1992, Cum Laude
PROFESSIONAL EXPERIENCE
- Part-time Professor, University of Makati School of Law
- In-house counsel for a leading engineering and construction firm with extensive experience in civil works
- Independent Director, LUDB Bank, Inc (A Rural Bank)
- Part-time Instructor in Taxation, Ateneo de Manila University JG School of Management
- Part-time Instructor in Taxation, University of Santo Tomas - College of Commerce
- Former Associate, Alampay Gatchalian Mawis & Alampay (Litigation)
AFFILIATIONS
- Member, Integrated Bar of the Philippines - RSM Chapter
NOTABLE REPRESENTATION
- Counsel for major oil gas company in its judicial refund of excise tax on petroleum products sold to international air carriers
- Counsel for a major oil and gas company on its judicial refund of excise tax on importation of alkylate
- Counsel for a major airline company on its judicial refund of excise tax on supplies for in-flight consumption
- Counsel for the largest Filipino fast-food chain on the illegality of tourism tax imposed by the Province of Rizal
Kryztelle Pearl V. Gabay
kvgabay@baniquedlaw.com
Ms. Gabay joined B&B in 2020. She is currently an associate of the firm. She was admitted to the Philippine Bar in 2022. She is included in the List of Successful Examinees with Exemplary Performance in the 2020/2021 Bar Examinations. Ms. Gabay became a Certified Public Accountant in 2013.
EDUCATION
University of the Philippines, J.D., 2020
University of the Philippines, Bachelor of Science in Business Administration and Accountancy, 2013
PROFESSIONAL EXPERIENCE
Lecturer, University of the Philippines Virata School of Business
AFFILIATIONS
Member, Integrated Bar of the Philippines
Member, Philippine Institute of Certified Public Accountants
Jenica B. Eva
jbeva@baniquedlaw.com
Ms. Eva joined Baniqued & Bello in 2023. She is a CPA-Lawyer and is currently an associate of the firm. She was admitted to the Philippine Bar in 2023 and became a Certified Public Accountant in 2016.
EDUCATION
University of Makati, J.D., 2022
Bicol University, Bachelor of Science in Accountancy, 2016
AFFILIATION
Member, Integrated Bar of the Philippines
Al Christian Q. Medalla
aqmedalla@baniquedlaw.com
Mr. Medalla joined Baniqued and Bello in 2023. He is a CPA-Lawyer and is currently an associate of the firm. He became a Certified Public Accountant in 2017 and was admitted to the Philippine Bar in 2023.
EDUCATION
University of the Philippines, J.D. 2023
University of the Philippines Tacloban College, Bachelor of Science in Accountancy, 2017
PROFESSIONAL EXPERIENCE
Former Tax Associate, SyCip, Gorres, Velayo & Co. (SGV)
AFFILIATION
Member, Integrated Bar of the Philippines
Member, Philippine Institute of Certified Public Accountants
Iana Patricia Dula T. Nicolas
itnicolas@baniquedlaw.com
Ms. Nicolas joined Baniqued & Bello in 2023. She is currently an associate of the firm. She was admitted to the Philippine Bar in 2023.
EDUCATION
University of Santo Tomas, J.D. 2023
Chiang Kai Shek College, Bachelor of Science in Accountancy - Bridging Program, 2018
University of Santo Tomas, Bachelor of Science in Management Accounting, 2017
AFFILIATION
Member, Integrated Bar of the Philippines
Mary Elyssa Jo L. Lindo
mllindo@baniquedlaw.com
Ms. Lindo joined Baniqued and Bello in 2024. She is a CPA-Lawyer and is currently an associate of the firm. She became a Certified Public Accountant in 2017 and was admitted to the Philippine Bar in 2023.
EDUCATION
University of the Philippines, J.D. 2023
De La Salle University, Bachelor of Science in Accountancy, 2017
PROFESSIONAL EXPERIENCE
Former Tax Associate, SyCip, Gorres, Velayo & Co. (SGV)
AFFILIATION
Member, Integrated Bar of the Philippines
Member, Philippine Institute of Certified Public Accountants
Ian Jerald J. Serrano
ijserrano@baniquedlaw.com
Mr. Serrano joined Baniqued & Bello in 2024. He is currently an associate of the firm. He was admitted to the Philippine Bar in 2023.
EDUCATION
University of the Philippines DIliman, J.D. 2023
University of the Philippines DIliman, Bachelor of Science in Economics, 2019
Angelica O. Pinga
aopinga@baniquedlaw.com
Ms. Pinga joined B&B in 2024 and is currently an associate of the firm. She became a Certified Public Accountant in 2016 and was admitted to the Philippine Bar in 2025.
EDUCATION
University of the Philippines, J.D., 2024
De La Salle Lipa, Bachelor of Science in Accountancy, 2016, With Academic Distinction
PROFESSIONAL EXPERIENCE
Former Tax Consultant, Isla Lipana & Co., the Philippine member firm of PricewaterhouseCoopers network (PwC Philippines)
Former Internal Auditor, Splash Corporation
AFFILIATION
Member, Integrated Bar of the Philippines
Mikhael Edrich S. Eubanas
mseubanas@baniquedlaw.com
Mr. Eubanas joined B&B in 2024 and is currently an associate of the firm. He was admitted to the Philippine Bar in 2025.
EDUCATION
University of the Philippines, J.D., 2024
University of the Philippines, Bachelor of Public Administration, 2020, cum laude
AFFILIATION
Member, Integrated Bar of the Philippines
John L. Joves
jljoves@baniquedlaw.com
Mr. Joves joined B&B in 2025 and is currently an Associate of the firm. He was admitted to the Philippine Bar in 2023.
EDUCATION
Ateneo De Manila, J.D., 2023.
De La Salle University, Bachelor of Science in Business Management, 2019.
PROFESSIONAL EXPERIENCE
Former Junior Associate, Bello Valdez and Esguerra Law.
AFFILIATION
Member, Integrated Bar of the Philippines
CONNECT with US
Address:
8/F Jollibee Centre, San Miguel Avenue 1605 Pasig City, Philippines
Telephone:
(632) 8633-9418
Fax:
(632) 8633-1911
Email:
mail@baniquedlaw.com