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  - > Our History
    
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    Meet the Firm's accomplished
    accountant-economist lawyers who
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  - Partners
    
    > Benedicta Du-Baladad
    
    > Fulvio D. Dawilan
    
    > Irwin C. Nidea Jr.
    
    > Rodel C. Unciano
    
    > Mabel L. Buted
    
    > Jomel N. Manaig
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  - Senior Associates
    
    > Donato U. Vergara III
    
    > Sunshine S. Red
    
    > Phoebe Kim S. Beluang-Aldeza
    
    > Ernesto N. Dayao, Jr.
    
    > Angelo S. Macaranas
    
    Junior Associates
    
    > Ruby Patricia R. Maronilla
    
    > Pinky Antoinette A. Mallari
    
    > Ma. Nicolai M. Torres
    
    > Antonio Luis C. Duran
    
    > Bianca Joyce S. Sebollena
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  - Tax Specialists
    
    > Wilfredo L. Codillo
    
    > Donabel J. Pilapil
    
    > Nicole Frances Marie Dela Cruz
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    > Handling Assessments, Disputes
    and Tax Claims
    
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Title	Created Date
CWT Refund or Carry-Over?	16 April 2024

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Firm Overview

Our History
Vision & Mission
Our Practice
Our Philosophy
Our Perspective
Our Clients
Our International Network
Our Associations

Knowledge

Insights
Advisories
Tax Case Digest
Book Publications
Presentations
Recent Laws

Newsroom

Tax Law for Business
BDB Law-FINEX
Awards & Rankings
Company & Partner Events
Seminar & Conferences

Our Experts

Partners
Associates
Tax Specialists

Practice Areas

Tax Services
Legal Services
Consulting Services

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in the Philippines