Eric R. Recalde


Master of Corporate Law
University of Cambridge, 2014

Master of Laws
San Beda College, 2009

Bachelor of Laws
San Beda College, 2002

Bachelor of Science in Accountancy
San Beda College, 1996
With Academic Distinction

(632) 8-830-8133

Mr. Recalde provides counseling on taxation issues, including tax planning and structuring. Mr. Recalde also renders tax advice on employee benefits, tax treaty applications, as well as customs laws and international trade laws. He represents clients in tax litigation, involving administrative protests and claims for refund before the appropriate bodies and courts. He also advises on business and investment law, joint ventures, corporate restructuring, reorganizations, mergers, and acquisitions. Mr. Recalde has been involved in numerous projects, such as those relating to water and power, toll roads, hotels and resorts, property development, mergers and acquisitions, loan negotiations, and corporate restructuring.

He also published several books on taxation:

  • “A Treatise on Tax Principles and Remedies,” Rex Bookstore Publishing Company (2009), with its 2016 revised edition;
  • The Philippine Local Tax and Tariff and Customs Laws,” Rex Bookstore Publishing Company (2011);
  • The Philippine Internal Revenue Taxes,” Rex Bookstore Publishing Company (2014); and
  • “All the Taxpayers Need to Know About the TRAIN Law,” Rex Bookstore Publishing Company (2018).

He co-wrote the “Philippine Competition Act: Salient points and emerging issues” (2016) with Francisco Ed. Lim, and “The Revised Corporation Code of the Philippines (Its Theories and Applications)” (2019) with Chair Teresita J. Herbosa. He also contributes to the Firm’s column, Amicus Curiae in BusinessWorld.

He regularly lectures on various topics such as tax updates, TRAIN law, Philippine Competition Act, estate planning, and trade laws before clients, lawyers, and tax practitioners. He is a lecturer of the Jurists Bar Review Center for taxation.

Mr. Recalde was a recommended lawyer for the practice area of Tax by The Legal 500 Asia Pacific for 2020 and 2021.

Mr. Recalde is a licensed Certified Public Accountant. He ranked 11th in the September 1996 CPA Licensure Examinations. He also ranked 3rd in the 2002 Philippine Bar Examinations.

Mr. Recalde is a member of the Makati City Chapter of the Integrated Bar of the Philippines. He is also a member of the Eastern Metro Manila Chapter of the Philippine Institute of Certified Public Accountants (PICPA). He is currently the Chairman of PICPA’s Board of Ethics.

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