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SyCip Salazar Hernandez & Gatmaitan
Law Practice
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SyCip Salazar Hernandez & Gatmaitan (SyCipLaw), founded in 1945, is one of the largest law firms in the Philippines.
We offer a broad and integrated range of legal services, with departments in the following fields:
•	Banking, finance and securities
•	Special projects
•	Corporate services
•	General business law
•	Tax
•	Intellectual property
•	Employment law and immigration
•	Dispute resolution
Within this structure, we have specialists in key practice areas such as mergers and acquisitions, energy, power, infrastructure, natural resources, government contracts, real estate, insurance, international arbitration, mediation, media, business process outsourcing, and technology.
We represent clients from almost every industry and enterprise, and the firm’s client portfolio includes local and global business leaders. We also act for governmental agencies, international organizations, and non-profit institutions.
We are ranked as a top-tier firm by Chambers Asia Pacific, Chambers Global, The Legal 500, asialaw, Benchmark Litigation, IFLR1000, ITR World Tax, Who's Who Legal, and the ALB M&A rankings.
Website
http://www.syciplaw.com/
External na link para sa SyCip Salazar Hernandez & Gatmaitan
Industriya
Law Practice
Laki ng kompanya
201-500 empleyado
Headquarters
Makati City
Uri
Partnership
Itinatag
1945
Mga Specialty
Banking, Finance & Securities, Corporate Services, Intellectual Property, Employment & Immigration, Litigation, Special Projects, Tax, Corporate and M&A
Mga Lokasyon
Pangunahin
SyCipLaw Center
105 Paseo de Roxas
Makati City, 1226, PH
Kunin ang direksyon
406 Keppel Center
Cardinal Rosales Ave. cor. Samar Loop Street, Cebu Business Park
Cebu City, 6000, PH
Kunin ang direksyon
Unit 144, 14/F Landco Corporate Centre
J.P. Laurel Avenue, Bajada
Davao City, 8000, PH
Kunin ang direksyon
Rms. 134-136 Alpha Bldg. (888), Subic International Hotel
Central Business District, Subic Bay Freeport Zone
Olongapo City, 2222, PH
Kunin ang direksyon
Mga empleyado sa SyCip Salazar Hernandez & Gatmaitan
Rodelle Bolante
Leslie Dy
Loubelle Razon-Bagagnan
Rosevee Paylip-Guiang
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Mga update
SyCip Salazar Hernandez & Gatmaitan
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The latest edition of our Banking Bulletin is out now!
The Bangko Sentral ng Pilipinas (#BSP) recently issued Memorandum No. M-2026-025 and BSP Circular No. 1238, lifting the moratorium on increases in InstaPay and PESONet transaction fees and introducing amendments to ensure payment charges are fair, transparent, and aligned with the cost of delivery of operations.
The reforms seek to promote responsible market practices and advance the BSP’s digital finance and financial inclusion objectives, while maintaining strong safeguards for regulatory oversight and consumer protection.
Continue reading on our website: https://lnkd.in/g-sZPnZN
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At present, the Philippines faces critical transmission infrastructure backlogs that delay the integration and commercial operation of new power projects. While generation companies may construct dedicated point-to-point transmission facilities with the approval of the Energy Regulatory Commission, this narrow exception has not addressed broader grid capacity and infrastructure constraints.
To help meet the country's energy transition and economic growth objectives, regulators have introduced measures to liberalize the financing and construction of critical grid infrastructure.
Learn more about these developments in the latest edition of our Special Projects Bulletin: https://lnkd.in/gK2MHJdn
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SyCipLaw has contributed the Philippine chapter to the latest edition of the Chambers Corporate Immigration Global Practice Guide. The chapter was authored by Senior Partner and Head of the Employment and Immigration Department Leslie Dy, and Senior Partner Rodelle Bolante.
The chapter offers a comprehensive overview of Philippine #immigration policies, covering visa categories and requirements, immigration processes and enforcement, and rules governing accompanying family members.
Read the Philippine chapter here: https://lnkd.in/gMbAsmZC
For more of SyCipLaw's publications, visit: https://lnkd.in/gWDA_WQg
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Following a series of public consultations, the Securities and Exchange Commission (SEC) has issued SEC Memorandum Circular No. 20, Series of 2026, entitled “Guidelines Prescribing Prudential, Disclosure, and Market Conduct Requirements for Financing and Lending Companies and Lifting the Moratorium on Online Lending Platforms” (Circular). The Circular formally lifts the moratorium on the establishment of new Online Lending Platforms (OLPs), effective 1 August 2026, after almost five years.
The Circular establishes a comprehensive regulatory framework governing the establishment and operation of OLPs and also confirms the prudential, disclosure, operational, and consumer protection requirements applicable to financing companies (FCs) and lending companies (LCs).
Delve into the details in our Banking & Finance and Special Projects Bulletin: https://lnkd.in/gXdW2usq
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The latest edition of our Tax Issues and Practical Solutions (T.I.P.S.) provides insights into key tax questions, including:
1. Can a local government unit (#LGU) refuse to accept a taxpayer’s tender of local business #tax payments on the ground that the taxpayer has not yet paid its real property taxes?
2. Does the CTA have jurisdiction over a case challenging an LGU imposition if it is in the nature of a regulatory fee, and not in the nature of a tax?
3. How may a taxpayer avail of fiscal incentives under Section 38 of the Philippine Natural Gas Industry Development Act or Republic Act No. 12120?
4. How may taxpayers prove that a cross-border service is not subject to income tax?
5. What is the local tax treatment of Registered Business Enterprises enjoying incentives under the Tax Code as amended by the CREATE Act and CREATE MORE Act?
Continue reading on our website: https://lnkd.in/ggKTFTVb
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SyCipLaw was recognized as the Philippine Firm of the Year as well as the Client Choice Awardee at the Benchmark Litigation Asia Pacific Awards 2026 (inaugural live awards) ceremony held on July 2, 2026, in Beijing, China.
The Philippine Firm of the Year recognition marks SyCipLaw’s fourth win in the category, the Firm having previously received the award in 2021, 2023, and 2024.
Senior Partner Ramon G. Songco was named Philippine Lawyer of the Year.
Partner 𝐑𝐮𝐬𝐬𝐞𝐥 𝐋. 𝐑𝐨𝐝𝐫𝐢𝐠𝐮𝐞𝐳 received the Client Choice Award, in recognition of his outstanding client service and excellence in litigation practice.
In addition, SyCipLaw Senior Partner and Employment and Immigration Department Head Leslie Dy was cited among the region’s leading women litigators in Benchmark Litigation’s Asia Pacific Top 100 Women in Litigation 2026 list.
Continue reading on our website: https://lnkd.in/gUUUK7jX
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On July 7, 1977, #SyCipLaw relocated its offices from the Comfoods Building on Sen. Gil J. Puyat Avenue to the SyCipLaw Center, situated in the heart of the country's central business district on Paseo de Roxas, Makati City. Prior to this move, the Firm operated in Manila, starting with its first office on Reina Regente in Binondo, Manila, in 1945.
As we celebrate the 49th anniversary of our move to #SyCipLawCenter, we look back with gratitude for the trust and confidence of our clients and the dedication of our lawyers and staff throughout the years. We look forward to many more years of being of service to our clients and the country, always with integrity, excellence, solidarity, and stewardship.
Mabuhay!
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The latest international edition of our #Tax Issues and Practical Solutions (T.I.P.S.) is now live!
This edition covers important tax topics, including:
1. The Office of the Solicitor General’s entitlement to a share in compromise amounts paid by the taxpayer.
2. Deficiency branch profits remittance tax and the issue of unaccounted retained earnings.
3. Documentary stamp tax implications for cross-border loan transactions.
4. #VAT treatment of purchases from Registered Business Enterprises in ecozones and freeports.
5. Key dates under the transition to the Single-Instance Audit Framework.
6. Treatment of assessed and paid tax liabilities before the issuance of a Replacement eLA.
Read more on our website: https://lnkd.in/gfiMzRMf
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SyCipLaw has contributed the Philippine chapter to the latest edition of Lexology In-Depth: Lending and Secured Finance. The chapter was co-authored by Senior Partner and Head of the Banking, Finance and Securities Department 𝐏𝐡𝐢𝐥𝐛𝐞𝐫𝐭 𝐄. 𝐕𝐚𝐫𝐨𝐧𝐚, Partner Camille Espeleta-Castillo, and Associate Ma. Carina Theresa Guanio.
The chapter examines the legal and regulatory developments shaping the corporate lending and secured finance landscape in the Philippines, including tax considerations, credit support and subordination arrangements, and loan trading practices. It also discusses key legislations affecting lending and finance transactions, including the Personal Property Security Act, which governs the creation and registration of security interests over personal property, and the Capital Markets Efficiency Promotion Act which introduced significant tax reforms relevant to these transactions.
The chapter also highlights emerging developments in the lending sector, including the implications of the Securities and Exchange Commission’s draft memorandum circular proposing to lift the moratorium on online lending platforms and to allow financing and lending companies to operate such platforms subject to enhanced regulatory safeguards.
Read the full chapter here: https://lnkd.in/ekVd9GdB
For more of SyCipLaw’s publications, visit https://lnkd.in/gWDA_WQg
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Chambers and Partners published the latest edition of its Corporate M&A Global Practice Guide. SyCipLaw Senior Partner and Head of Special Projects Department 𝐑𝐨𝐬𝐞 𝐌𝐚𝐫𝐢𝐞 𝐌. 𝐊𝐢𝐧𝐠-𝐃𝐨𝐦𝐢𝐧𝐠𝐮𝐞𝐳 authored the Philippine chapter together with Partners 𝐌𝐞𝐥𝐲𝐣𝐚𝐧𝐞 𝐆. 𝐁𝐞𝐫𝐭𝐢𝐥𝐥𝐨-𝐀𝐧𝐜𝐡𝐞𝐭𝐚 and 𝐅𝐫𝐚𝐧𝐜𝐨 𝐀𝐫𝐢𝐬𝐭𝐨𝐭𝐥𝐞 𝐆. 𝐋𝐚𝐫𝐜𝐢𝐧𝐚.
The chapter provides the latest legal information on acquiring a company, antitrust regulations, restrictions on foreign investments, stakebuilding, mandatory offer threshold, and other essential aspects of corporate M&A transactions. The authors also discuss the current landscape and emerging trends in M&A deals across key industries in the Philippines such as telecommunication and digital infrastructure, technology and energy.
Read the full chapter here: https://lnkd.in/gi68h4pX
For more of SyCipLaw’s publications, visit https://lnkd.in/gWDA_WQg
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