Senior Associate
aas@fmh.ph

AGNES B. ARANAS-SARCAOGA (aas@fmh.ph) is a member of the Philippine Bar, admitted in 2016.  She obtained her Juris Doctor degree from Centro Escolar University in 2015, graduating cum laude and as class salutatorian.  She also earned a Bachelor of Science in Accountancy, cum laude, from Xavier University – Ateneo de Cagayan in 2006 and passed the Certified Public Accountant Licensure Examination in the same year.

Ms. Aranas-Sarcaoga focuses her practice on tax, corporate and commercial law, and litigation. As both a lawyer and a Certified Public Accountant, she brings an integrated legal and financial perspective to client advisory.

Prior to joining the firm, she spent more than ten (10) years with a multinational corporation as a tax accountant, where she was responsible for the preparation of financial statements and tax returns and for ensuring compliance with applicable tax laws and regulations.

She advises multinational and domestic clients on corporate tax planning and structuring, including cross-border transactions, as well as on tax compliance and regulatory matters.  Her work is geared toward enhancing tax efficiency, strengthening internal controls, and mitigating audit risk.  She regularly assists clients in securing tax rulings from the Bureau of Internal Revenue, including tax treaty relief and tax sparing.

Ms. Aranas-Sarcaoga has extensive experience in tax controversy and litigation, representing clients in administrative and judicial protests of deficiency tax assessments and contributing to the favorable resolution of tax disputes.  She also handles claims for tax and value-added tax (VAT) refunds, supporting the recovery of excess taxes and input VAT through administrative and judicial proceedings.

Her experience includes tax due diligence for mergers and acquisitions across various industries, with a focus on identifying material tax exposures and supporting risk-informed transaction structuring.  She also advises on the drafting and review of commercial agreements, incorporating tax-efficient provisions and ensuring regulatory compliance.  In addition, she handles corporate secretarial and housekeeping matters, ensuring timely compliance with reportorial requirements, and maintaining clients’ good corporate standing.

Ms. Aranas-Sarcaoga co-authored updates to the Philippine section of the International Tax and Investment Service published by Bloomsbury Professional.