Photo of Kristine Anne Mercado-Tamayo

Kristine Anne V. Mercado-Tamayo


Kristine Anne Mercado-Tamayo is a partner and the head of Quisumbing Torres’ Tax Practice Group. She heads the Industrials, Manufacturing & Transportations Industry Group and is also a member of the Consumer Goods & Retail. She has 16 years of experience assisting and advising clients on tax issues relating to corporate restructuring and mergers and acquisitions. Kristine also handles customs and international trade matters, including border and post-clearance disputes. She advocates on clients' behalf in controversies involving disputed assessments, representing clients before the Bureau of Internal Revenue and the Bureau of Customs.

Kristine Anne obtained her Doctor of Law degree from the Ateneo de Manila in 2005. She is cited as a Next Generation Partner in Tax by the Legal 500 Asia Pacific for 2020 to 2023. More recently, she has been named highly regarded lawyer for General corporate tax, and Women in tax by ITR World Tax 2023.

Practice Focus

Kristine's practice focuses on general tax planning for commercial transactions, mergers and acquisitions, including pre-spin-off and post-acquisition restructuring.

She advises clients on customs and international trade matters, including border and post-clearance disputes and compliance with applicable government licensing, reporting and documentation requirements.

Kristine also handles wealth management, including the areas of succession, estates, and trusts. She advises wealth management institutions on tax considerations of offshore structures. She also advises high net-worth individuals and families on various wealth management solutions and tax planning tools.

Professional Honors

  • Leading Individual for Tax, The Legal 500 Asia Pacific, 2024
  • Band 3 for Tax, Chambers Asia Pacific, 2024
  • A-List Lawyer, The Philippines' Top 100 Lawyers, Asia Business Law Journal, 2023
  • Highly Regarded, General corporate tax, ITR World Tax, 2023
  • Highly Regarded, Women in tax, ITR World Tax, 2023
  • Next Generation Partner for Tax, The Legal 500 Asia Pacific, 2020 to 2023
  • Next Generation Lawyer for Tax, The Legal 500 Asia Pacific, 2017 to 2019

Professional Associations and Memberships

  • Integrated Bar of the Philippines
  • International Bar Association


  • Philippines (2007)


  • Ateneo de Manila University (JD) (2005)
  • Ateneo de Manila University (BS Legal Management) (2001)


  • English
  • Co-author, "Extension of deadline to avail of tax amnesty on delinquencies," Quisumbing Torres Client Alert, June 2020
  • Presenter, "Bureau of Internal Revenue and Bureau of Customs - Issuances," 7th Annual Tax Forum: Tax and Customs: Audit and Enforcement Issues and Policy Developments, September 2010
  • Presenter, "BIR Issuances," 6th Annual Tax Forum: Taxation and the Workforce - Tax and Employment Law Issues and Developments, September 2009