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Subido Pagente Certeza Mendoza & Binay (SPCMB Law Offices)‘ practice is co-led by Ma. Joycelyn L. Guirnalda and Maria Patricia L. Alvarez, and is well-placed to represent its list of clients on a range of contentious matters, such as high-value disputes brought before the Bureau of Internal Revenue regarding tax assessments. It is also experienced handling complex cases before the Court of Tax Appeals.

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