Gatmaytan Yap Patacsil Gutierrez & Protacio (C&G Law)

Taxation & Customs; Dispute Resolution

Partner

Anthony Mark A. Gutierrez is a founding partner of C&G Law. He heads the firm’s Tax & Customs Practice Group, and is also key member of its Disputes Practice Group.

Mark has been cited as a leading Philippine lawyer in Tax by Chambers Asia-Pacific in its 2010 to 2024 editions. The Legal 500 Asia Pacific also recognises him as a leading lawyer in Tax in its 2016 to 2024 publications. He has also been cited as a leading Philippine lawyer in the field of dispute resolution by Chambers Asia-Pacific in its 2015 to 2017 Asia-Pacific publications. The Asia Business Law Journal also listed him as one of the Philippines’ top 100 lawyers from 2018 to 2020.

Mark’s experience in taxation includes consultancy and advisory in tax. He also represents and acts for clients in challenging assessments, questioning tax regulations and ordinances and claiming refunds of various internal revenue, customs duties, local taxes and other government levies in forums such as the Supreme Court, Court of Tax Appeals, Regional Trial Courts and quasi-judicial bodies such as the Central Board of Assessment Appeals and various Local Boards of Assessment Appeals. He also regularly assists clients secure rulings and opinions from tax authorities.

Mark has also acquired a diverse experience in general and commercial litigation. He has appeared and argued before various Philippine courts, quasi-judicial bodies and regulatory agencies. He has handled and tried a broad range of cases involving intra-corporate disputes, rehabilitation and liquidation of distressed companies, debt recovery, claims of indigenous peoples, letters of credit, anti-competitive behaviour, receivership, property ownership and possession, right of way, oil and marine pollution liability, contractual disputes, product liability, torts, negligence, libel and defamation, medical malpractice, employment disputes, probate, and annulment as well as criminal proceedings such as embezzlement, wash sales, bouncing checks, defamation, perjury, falsification, theft, physical injuries, homicide, rape, graft and corruption and anti-dummy cases.

Mark’s impressed clients have praised him for being “very competent, responsive and well-versed in the area of tax whilst demonstrating the ability to apply this technical knowledge practically to our questions and situations”, consistently “giv[es] timely and well-considered legal advice that is relevant to business” and “provides clients with a balanced approach between caution and guidance. Discussions with him are solution-driven and we appreciate the substance he brings to meetings.” One particularly impressed client also observed that he “has the depth and breadth of knowledge and wisdom that belies his lack of grey hairs. [He] is able to scan through balance sheets and ledgers alongside legal pleadings and attachments with equal facility and expertise. In my experience, he makes sure to understand the business case AND THEN gives the legal recommendation.”

English, Filipino

JD, Ateneo de Manila University School of Law BS BAA, University of the Philippines Diliman Admitted to the Philippine Bar in 2002 (Third Place, 2001 Philippine Bar Examinations)

Ateneo de Manila University School of Law, Juris Doctor (Class of 2001, class salutatorian); University of the Philippines College of Business Administration and Accountancy (Class of 1996)