Managing Partner - Santiago and Ababa Law Office
(2017-07)
Manage litigation and clients' cases and legal requirements involving civil cases, criminal cases, tax cases, labor cases, immigration cases, special proceedings, and administrative proceedings.
- Manage litigation and attends to clients' cases and legal requirements involving civil cases, criminal cases, tax cases, labor cases, immigration cases, special proceedings, and administrative proceedings.
- Prepares pleadings for submission to courts, collection letters, letter requests, business communication letters, other legal documents, office memorandum and such other documents as requested by the clients or required by the courts.
- Review, proofread and edit, pleadings and written documents prepared by associate lawyers.
- Assists clients in negotiations during discussions on compromise to resolve a dispute, including preparation of compromise agreements.
- Attend client meetings to address business matters involving its operations and personnel, discusses its legal repercussions and provide preemptive, preventive, or remedial measures to address the same.
- Renders written legal advisory on retained corporate clients on transactions which has financial, tax, and legal incidence and recommend efficient measures to minimize potential risks.
- Handles BIR assessments, VCRC customs valuation and classification cases, protest cases in various port collection districts of the BOC, including preparations of position papers, motions for reconsideration or motion for reinvestigation, from the initial stage up to appeals in the CTA.
- Assists corporate clients in SEC, PEZA, BIR, LGU, SSS, PHILHEALTH, HDMF registrations, including preparation of documentary requirements, securing of required clearances and permits, PCAB accreditation and accreditation as importer with BOC-AMO.
- Ensure that clients adhere to their reportorial requirements before the government regulatory agencies.
- Assists clients in their immigration requirements including but not limited to securing its BIR TIN, DOLE Alien Employment Permits, securing of required visa, cancellation, downgrading, extensions of visa.
- Represents clients in their legal cases including compliance and administrative issues with various national government agencies, such as but not limited to SEC, PEZA, BOI, BIR, BOC, DTI, DHSUD, DOF, BPS, BI, DOLE, PNP, LRA, RD, CSC, DAR, including local government units.
- Comprehensive review of business contracts, company handbooks, policies, and procedures.
- Extensive research and study of jurisprudence and legal bases to support client's position in a court case or in administrative proceedings.
- Ensure timely updates on issuances by the SEC, BIR, BOC, SC, DOLE and attends seminars to keep abreast with recent developments and sound off relevant portions to clients.
- Communicates with clients, local and abroad, via phone calls and apps and provides email updates and status of their respective cases or special engagements.
- Handles corporate secretary functions for corporate clients including the issuance of notices of meetings to board of directors and stockholders, preparation of agenda for meetings, minutes, board resolutions, secretary's certificate, submission of annual General Information Sheet (GIS) before the SEC and communication with external auditors for required documentations and confirmations.
- Manages the law office and supervises administrative works, office finances, billings, accounting of client funds, payroll schedules, filing of monthly, quarterly, and annual tax returns, and compliance with monthly regulatory contributions including compliance with DOLE and LGU requirements imposed on workplaces.
Partner - Santiago Timajo Ababa Law Firm
(2012-04 - 2017-06)
Assistant Professorial Lecturer I - San Beda College Alabang
(2012-06 - 2014-10)
- Lectures on the following subjects: Basic Finance, Income and Business Taxation for non-accountants, Management Accounting and Business Transfer Taxes for accountants, Integrated Review IV (Business Law & Income and Business & Transfer Taxation), Law on Business Organizations, Sales Agency, Labor and Other Commercial Laws, Taxation for Accountants, Obligations and Contracts, Negotiable Instruments Law
Assistant Division Manager - Sumisetsu Philippines, Inc.
(2009-04 - 2012-03)
Finance & Accounting Division, Subsidiary of Sumitomo Densetsu Co. Ltd.
- Mainly responsible in documentation and review of company records vis-à-vis source documents pertinent to filing of the administrative and judicial claim of tax refunds arising from the Companies sales mix (PEZA and non-PEZA clients) before the BIR and CTA.
- Responsible in handling BIR audits and deficiency assessments including preparation of position papers to raise arguments on findings that can be supported with legal bases and reconciliation schedules to address findings which can be supported with factual bases.
- Ensure compliance with tax-related filings, such as, but not limited to: (a) TTRA under the RP-Japan Tax Treaty; (b) VAT Returns (BIR Form 2250-M & 2550-Q) for e-filing via VAT Relief System including the Summary List of Sales, Purchases and Importations; (c) data entries for e-filing of monthly withholding taxes (BIR Form 1601-E and 1601-F) with Alphalist of Semestral List of Regular Suppliers.
- Provides weekly status update to Japan International Headquarter (Sumitomo Densetsu) on the progress of existing audits and CTA cases on claim for tax refunds.
- Handles local business tax matters: (a) preparation of income revenue allocation for LBT payments to various municipalities and cities where the company projects are located; (b) preparation of documentary requirements to support the allocation; (c) oversees preparation of check payments to respective LGU City Treasurers; (d) coordination and provide instructions to engineers-in-charge in processing the same.
- Coordinates, liaises, and attends meetings to represent the company on matters which involve BIR, BOC, PEZA, PCAB, and respective LGU.
- Attends company Board of Directors meetings.
- Deals with third party service providers, i.e., ACCRA, CTA appointed auditors and external auditors.
Tax Supervisor, Tax & Corporate Services - KPMG Manabat Sanagustin and Co.
(2006-04 - 2008-08)
Formerly Laya Mananghaya and Co., Affiliate of KPMG International
- Renders advice on various issues for individual and corporate clients on the tax and legal incidence on specific transactions and recommends tax efficient alternatives and options.
- Applies provisions of international tax treaties as they relate to services rendered by foreign nationals in the Philippines including those relating to transactions entered by and between domestic and foreign corporation.
- Represents clients in various government offices such as but not limited to DOF including BIR, BOC, BLGF; DTI, PEZA, Tariff Commission, and SEC.
- Assists various clients in handling BIR assessment cases, including preparation of proper documentation for submission before the BIR LTS to support client's position and drafts position paper and protest letters on outstanding issues.
- Supervises the conduct of independent product verification of a manufacturing company for purposes of applying the US-Generalized System of Preferences (US-GSP) and drafted the report for submission the US Border Protection Authorities.
- Assists and monitors the conduct of vouching of importation documents of a manufacturing company for purposes of determining the 40% ASEAN content for the availment of the AFTA-CEPT rates.
- Renders advice on PEZA-registered entities specifically on MFN or CEPT rates, dutiable or transaction value, duty refunds and exportation procedures.
Associate Lawyer - David Leabres Uvero Gaticales Mosquerra Samson Law Office
(2004-01 - 2005-12)
- Handles customs compliances and risk assessment cases for multinational companies' actual field work in client's premises.
- Preparation and drafting of compliance reports together with the supporting schedules and working papers for review by the partner-in-charge.
- Represents various clients in government agencies such as but not limited to DOF including BIR and BOC, and the Tariff Commission.
- Preparation and drafting of position papers for clients on customs issues, primarily on classification and valuation issues under the TV system, protest letters, letter requests for lifting of abandonment and warrant of seizure and detention.
- Represents various clients in different BOC collection district ports with respect to VCRC hearings.
- Assists other associate lawyers in client consultation meetings regarding taxations and customs matters including litigation of cases which involves such matters.
- Handles several insurance cases in its initial case development and assists clients in their compromise and settlement.
- Assists partner-in-charge in the research and study for purposes drafting of letters to secure tariff ruling for correct classification of product for import to the Philippines.
- Reconciliation of the classification of commodities under Harmonized System versus the ASEAN Harmonized Tariff Nomenclature (AHTN) to support client's position on the correct classification of its commodities.
Audit Examiner III - Fareast Bank & Trust Co.
(1997-04 - 1998-12)
Merged with Bank of the Philippine Islands
- Conducts branch units audit under the Retail Banking Audit Group and head office units audit under the Wholesale Banking Audit Group.
- Prepares working papers for the finalization of examiner's findings.
- Assists in preparation of audit materials for presentation during audit supervisors' meetings.
- Reviews prior year's audit examination findings in relation to bank fraud cases, branch accounting processes vis-à-vis updating of existing audit procedures to improve branch account process control points.
- Responsible in verification of bank accounts with the Bank Reconciliation Group.
Project Staff, Audit and Business Advisory Division - Sycip Gorres Velayo & Co.
(1996-11 - 1997-03)
- Conducts various field audits which include reconciliation of records for some audit clients, verification of accuracy and completeness of company records and status of accounts.
Student Assistant - UST Testing Center
(1994 - 1996)
SY 1994 to 1996
- Assists in the administration of university entrance examinations, checking and encoding of examination results.
- Receives payments for testing fees and remits the same daily before the University Cashier's Office.
Researcher - Municipal Agrarian Reform Office
(1993-04 - 1991-03)
- Conducts research on various real property tax declaration of registered owners.
- Determines the accuracy of municipal records versus the real property tax declaration and reconcile/update the municipal records.
