Ms. Tan is the Monitor of the Firm’s Tax Department. She is an experienced litigation lawyer who also handles matters involving taxation.
Among the matters she litigated before different courts involved disputes on breach of contract, enforcement of non-compete clauses, product liability defense and foreclosures. She has also handled intra-corporate disputes, corporate rehabilitation, and insolvency cases. She has also either prosecuted for client or defended clients in criminal cases that involved white-collar crimes.
Ms. Tan is well-regarded for her specialized tax practice. She regularly appears before the trial courts, the Bureau of Internal Revenue and the Court of Tax Appeals. She handles various cases pertaining to assessment, refund, local taxation, estate tax, tax amnesty applications and violations of the tax laws. She also assists clients in their commercial transactions which involve securing clearances, amnesty applications and rulings from the Bureau of Internal Revenue.
Ms. Tan has handled significant matters, which recently include:
- Defending and securing the acquittal of corporate officers erroneously criminal charged for violations of the Tax Code;
- Successfully assisted a client charged with violations of the Tax Code to secure an order to exercise her constitutional right to travel;
- Assisted a public utility in securing a refund of erroneously collected local business taxes and securing a favorable opinion form the Bureau of Local Government and Finance;\
- Assisted in the settlement, negotiation and litigation of large and complex family estates;
- Secured an order for the suspension of collection of taxes involving an amount more than Php 50M;
- Successfully assisted clients in their settlement of tax liabilities under the Tax Amnesty and Estate Tax Amnesty Law;
- Assisted client in a sale share transaction in securing a favorable ruling of entitlement of Tax Treaty Relief from the International Tax Affairs Division of the Bureau of Internal Revenue; and
- Assisted a REIT Corporation in securing clearances over properties by way of a tax-free exchange under CREATE Law.
Other than her tax practice, Ms. Tan has a background in in-house counsel work managing contracts and advising clients on day-to-day operations. In 2014, she was seconded to one of the Firm’s clients in the beauty and cosmetics industry. In 2016, Ms. Tan held the position of Operations Lawyers for Rizal Commercial Banking.
Ms. Tan wrote several legal articles, including:
- “Philippine Real Property Appraisal: Legal Infirmities and Proposed Reforms” [55 ATENEO LJ. 370 (2010)];
- “International Consumer Protection for the Center for International Legal Studies”, co-authored with Atty. Leland R. Villadolid, Jr. and Atty. Zorayda Ruth Andam-Faustino [23 Philippines CPR32 (2015)]; and
- “The Power to Tax is not a Power to Destroy” [65 ATENEO LJ. 1069 (2021)]
Ms. Tan was listed by the Legal 500 Asia Pacific as a recommended lawyer for Tax in 2022.
Ms. Tan was admitted to the Philippine Bar in 2009 and is a member of the Makati City Chapter of the Integrated Bar of the Philippines.