Ronald V. Bernas


Ronald Bernas is a partner in Quisumbing Torres’ Tax Practice Group. He has 21 years of experience advising clients on various tax issues, including general tax planning, tax controversies, tax litigation, and customs issues and procedures.

Practice Focus

Ronald's practice focuses on general tax planning, protests of assessments, claims for refund and tax credits, and taxation of commercial transactions, mergers and acquisitions, and business reorganizations. His practice also covers trade and customs matters. He has represented and assisted clients in the power/energy/renewable energy, oil and gas, food and beverage, healthcare, and manufacturing industries on various tax issues including internal revenue deficiency tax assessments, and various claims for refund before the Bureau of Internal Revenue, the Court of Tax Appeals, and the Supreme Court.

Representative Legal Matters

  • Represent a global management consulting firm in its claim for refund of excess and unutilized creditable withholding taxes from taxable years 2007 to 2012.
  • Advise a global technology-based service company navigate on tax issues related to their operation in the Philippines. Represent client before the Bureau of Internal Revenue to discuss the impact of a Revenue Memorandum Circular specifically addressed to Transportation Network Corporations.
  • Advise a multinational chemicals company on the Philippine tax implications on Philippine entities, tax incentives for employees and other issues in relation to its global reorganization in preparation for a spin-off of certain of its business lines into a separate public company group.
  • Advise a wholly-owned subsidiary of a financial services company on a number of tax issues involving their shared services center in the Philippines.
  • Assist and represent the Philippine subsidiary of an American computer data storage company on its 2012 Bureau of Internal Revenue tax audit.
  • Advise and assist a British multinational consultancy, engineering and project management in connection with an ongoing tax audit being conducted by the Bureau of Internal Revenue.
  • Assist one of the largest product and service providers to the mining industry worldwide on various tax matters in relation to its completed divestment of an interest in a manufacturing plant in the Philippines.
  • Assist the Philippine subsidiary of a multinational industrial building materials company in connection with the case before the Bureau of Customs relating to importation of backpacks.
  • Represent a Philippines-based importer and wholesaler company in connection with the filing of a Petition for Review with the Court of Tax Appeals with respect to the assessment issued by the Bureau of Internal Revenue.

Professional Honors

  • Tax Controversy Leader, International Tax Review, 2014-2019
  • Indirect Tax Leader, International Tax Review, 2017-2019

Professional Associations and Memberships

  • Integrated Bar of the Philippines - Member
  • International Bar Association - Member
  • Australian-New Zealand Chamber of Commerce of the Philippines - Member


  • Philippines (1999)


  • Ateneo de Manila University (JD) (1998)
  • De La Salle University (BS Commerce Major in Legal Management) (1993)


  • English
  • Filipino


Co-author, "Client Alert: CTA abandons previous decisions requiring the existence of zero-rated sales in the same quarter for VAT refund claims," Quisumbing Torres, 2017

Co-author, "What to Expect: ASEAN 2025 -Forging Ahead Together," Asia Pacific Trade & Commerce - Baker McKenzie, 2016