Ms. Tan is the Monitor of the Firm’s Tax Department. She began her legal career in ACCRALAW’s Litigation and Dispute Resolution Department where she represented clients in civil, criminal, and commercial disputes before different levels of courts. She was also seconded by the firm to a client in the beauty and cosmetics industry, assisting in the review of its supplier and customer contracts. For a brief period, she also joined Rizal Commercial Banking Corporation and took on the role of Operations Lawyer catering to the different branches spread across Luzon, Visayas and Mindanao, and to other business units of the bank. With her background in dispute resolution and immersion in commercial transactions, she rejoined the firm in its Tax Department and contributed to its growing tax practice. Her training as a business lawyer eventually prepared her for the arduous task of managing and mitigating the risks in tax audits and assessment, tax issues in complex merger and acquisition deals, securing acquittals on alleged violations of tax laws which arise in commercial dealings, and successfully obtaining tax refunds for clients from different industries. She also handles various estate tax matters for complex and large estates.
Ms. Tan regularly appears before the trial courts, the Bureau of Internal Revenue and the Court of Tax Appeals. She also assists clients in their commercial transactions securing necessary clearances, amnesty applications and rulings from the Bureau of Internal Revenue.
Ms. Tan has handled significant matters, which 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 orders for the suspension of collection of taxes;
- 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;
- Assisted a REIT Corporation in securing clearances over properties by way of a tax-free exchange under CREATE Law;
- Assisted in securing a certificate of qualification as a reasonable retirement benefit plan before the Bureau of Internal Revenue; and
- Successfully secured refund awards before the Court of Tax Appeals.
Ms. Tan has 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)]
- “Reasonable criteria for tax deductibility in the Philippines” [Asia Business Law Journal (2025)]
Ms. Tan has been cited by the Legal 500 Asia Pacific in 2022, 2023, 2024 and 2025 under Tax. She has also been recognized in ITR World Tax in its 2024 and 2025 rankings under General Corporate Tax and Tax Controversy. She was also recognized as a Litigation Star for Tax in the 2026 Benchmark Litigation Asia-Pacific Guide for 2026.
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.