ACCRALAW Partner Jacqueline Ann A. Tan was featured in Asia Business Law Journal for authoring “Reasonable criteria for tax deductibility in Philippines”.
In the article, Ms. Tan dissected the concepts of “ordinary” and “necessary” tax deductible expenses by expounding on the Supreme Court decisions cited in Revenue Memorandum Circular No. 81-2025.
Ms. Tan is a Partner and the Monitor of the Firm’s Tax Department. She specializes in tax advisory and litigation, attending to clients’ day-to-day commercial tax matters, managing and mitigating the risks of tax audits, securing acquittals on alleged criminal violations of tax laws arising from commercial dealings, and obtaining tax refunds for clients from different industries. Ms. Tan is well regarded for her specialized tax practice. She was cited in the practice area of Tax by The Legal 500 Asia Pacific Rankings and recognized under General Corporate Tax and Tax Controversy by the ITR World Tax Rankings. She is also the main litigator of the ACCRALAW team that successfully secured the acquittals for the first Filipina Nobel Peace Prize Laureate Maria A. Ressa from tax criminal charges.