ACCRALAW Partner and Head of the Tax Department Eric R. Recalde recently authored an article on prescriptive periods under the National Internal Revenue Code of the Philippines, various fraud penalties, and the concept of false returns.

His article, entitled A Case of False Returns, will be published in the Ateneo Law Journal’s 2021 issue on Taxation Law and Policy.

Mr. Recalde is a respected scholar on taxation in the Philippines. He is known for his mastery of taxation laws and is updated on the changing rules and regulations. He obtained his Bachelor of Science in Accountancy, Bachelor of Laws, and Master of Laws from San Beda College and Master of Corporate Law from the University of Cambridge.
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