1. RESUME OF JUAN R. BERNARDINO, JR.
(CPA – Lawyer)
Work Experiences:
• SGV & Co. – EY Member Firm – August 2015 to Present (Tax Senior
Director)
 Handles various tax assessments issued by BIR or local
government unit concerned against multinational and local
companies;
 Handles applications for VAT refund filed with the BIR;
 Handles registrations with SEC, PEZA and BOI of foreign
companies;
 Prepares tax opinions relative to various tax issues/concerns of
the companies;
 Handles applications for tax treaty relief of foreign corporations
to be filed with the BIR;
 Handles various applications of PEZA-registered companies for
their compliance with PEZA registration requirements;
 Conducts tax lectures/updates to colleagues;
 Performs tax restructuring of certain companies;
 Handles the application for Certificate Authorizing Registration
relative to transfers/disposition of properties (real property or
stocks);
 Reviews tax returns;
 Mentors his assistants for their professional development in the
Firm
• Isla Lipana & Co. – PwC Member Firm – July 2011 to April 2015 (Tax
Senior Manager)
 Client-related work such as:
• Handled tax assessments issued to various companies
(multinational and local) by the BIR and local government
units (LGU) concerned;
• Performed tax compliance and due diligence reviews;

2. • Prepared tax opinions in reply to various queries or issues
raised;
• Prepared and handled of applications for tax treaty reliefs;
• Prepared and handled applications for tax refunds;
• Reviewed tax returns;
• Handled various applications of PEZA-registered companies
for their compliance with PEZA registration requirements;
• Handled registrations with SEC (including compliance with
reportorial requirements), PEZA, BIR, LGU, and other
government agencies;
• Handled applications for dissolution filed with SEC (including
securing of BIR tax clearance);
• Performed corporate secretarial work;
• Handled various permit applications filed with the Excise
Large Taxpayers and Regulatory Division
 Administrative work such as:
• Prepared and contributed articles for the Firm’s BusinessWorld
column “Taxwise or Otherwise”
• Supervised and reviewed of the work of the assistants
(Senior/Tax Consultants);
• Mentored his assistants with the end in view of enhancing their
professional growth in the Firm;
• Ensured that all engagements with clients are subjected to
the Firm’s risk management procedures;
• Conducted lectures/updates on tax matters to colleagues in
the Tax Department;
• Preparation of draft billings to the clients
• Filinvest Land, Inc. – March 2008 to June 2011 (AVP – Legal
Department; Assistant Corporate Secretary; Tax Lawyer)
 Handled various tax cases and assessments issued by the BIR and
local government units concerned issued against the Company
(FLI) and its subsidiaries or affiliates;
 Prepared various reportorial requirements (including Information
Statement for the Company’s annual stockholders’ meeting) of
the Securities and Exchange Commission for the Company and
its various subsidiaries/affiliates;
 Reported, on a regular basis, to the Company’s Tax Committee
status of various tax cases and assessments and suggested
possible tax planning opportunities;
 Prepared and handled request for rulings filed with the BIR;
 Prepared minutes of meetings of the Board of Directors of the
Company and its subsidiaries/affiliates;
 Provided tax updates/seminars to accounting personnel of the
Company, its subsidiaries and affiliates;

3.  Coordinated closely with the Company’s Finance head (i.e.,
SVP-Finance and Administration) relative to various tax and
accounting issues
 Reviewed various contracts entered into by the Company and
its affiliates and suggested amendments to protect their interests;
 Prepared necessary pleadings and attended hearings before
the HLURB relative to the complaints filed against the Company
by certain buyers vis-à-vis real estate projects of the Company;
 Handled the Company’s and its subsidiaries/affiliates’ various
trademark, trade name applications filed with the Intellectual
Property Office
• Sycip Gorres Velayo & Co (SGV & Co.) (Member Firm of Ernst &
Young) – January 2003 to March 2008 (Tax Director)
 Handled tax cases/assessments;
 Provided lectures in various tax seminars provided by the
Firm/group;
 Secured BIR rulings for various clients of the Firm;
 Performed tax compliance and due diligence reviews of various
clients of the Firm;
 Prepared tax opinions in reply to various queries of the clients;
 Represented clients before government agencies (e.g. BIR,
Bureau of Customs, PEZA, SEC, Department of Finance – One-
Stop Shop Center, etc.), and municipal or city governments
concerning legal and administrative matters;
 Performed corporate secretarial work for various clients of the
Firm.
• Reyes Francisco & Associates – January 2001 to December 2002
(Senior Associate and Tax Lawyer)
 Handled litigation work involving labor, civil and criminal cases
and prepared corresponding pleadings thereon;
 Prepared legal communications/correspondences including
demand letters; drafted replies to certain legal queries;
 Represented clients before government agencies (e.g. SEC)
concerning corporate matters.
• Joaquin Cunanan & Co. – now Isla Lipana and Company
(PriceWaterhouse-Coopers) – November 1997 to February 2000
(Senior Tax Consultant)
 Prepared replies to various tax queries;
 Handled tax assessments of various clients of the Firm;
 Secured BIR Rulings;
 Performed tax due diligence reviews;

4.  Handled registrations of various companies with SEC, PEZA, BIR,
and BOI;
 Represented clients before government agencies (i.e., BIR, SEC &
PEZA); conducted training / seminars concerning tax matters.
• Philippine Economic Zone Authority – August 1996 to November
1997 (Lawyer)
 Reviewed contracts entered into by the Authority with interested
companies;
 Prepared memoranda, correspondences, legal opinions, position
papers and pleadings for various court cases involving the
Authority;
 Chaired the Pre-Qualification, Bids and Awards Committee.
• Jose P. Laurel Memorial Foundation – April 1992 to July 1996 (Chief
Accountant)
 Prepared financial statements (e.g. balance sheets and income
statements) and other financial reports for management
purposes including reportorial requirements of BIR and SEC;
 Handled the bookkeeping/general accounting of the
Foundation;
 Prepared income and other tax returns (e.g. VAT, Withholding);
looked for ways to improve internal control system of the
Foundation.
• Lyceum of the Philippines – November 1989 to March 1992 (Internal
Auditor and Records Section Chief)
 Conducted special audits on the school records of the students;
 Issued clearances to students relative to their accounts with the
school;
 Reviewed the school’s internal control system and provided
recommendations to the management to improve such system.
• Sycip Gorres Velayo & Co. (Arthur Andersen) – January 1987 to
November 1989 (Auditor-In-Charge)
 Performed interim and annual financial audits on various clients;
 Reviewed and evaluated internal control procedures of the
Firm’s clients to determine the extent of audit procedures to be
performed;
 Prepared audit programs, audit reports, tax returns and made
recommendations to improve existing internal control
procedures of the clients (companies);
 Reviewed the work of assigned assistants (i.e., staff auditors);

5.  Participated in proper planning, scheduling, and time control of
work
Educational Background:
• Bachelor of Laws
Lyceum of the Philippines (1990 – 1995)
Graduated Top 5
• Bachelor in Accountancy
Polytechnic University of the Philippines (1982 – 1986)
Graduated Magna cum Laude; Top 3 in the Overall Top Ten
Scholars for S/Y 1984-1985; Consistent Academic Scholar from 1983
to 1986
Other Personal Information:
Date of Birth: January 19, 1966
Place of Birth: Manila
Nationality: Filipino
Civil Status: Married
Spouse: Maria Rowena D. Bernardino
Parents: Juan D. Bernardino (Deceased)
Dolores Lolita R. Bernardino
TIN: 118-062-259
SSS No.: 03-8151264-4
Mobile No.: (+63917)878-7959
(+63998)989-0084
I hereby attest to the truth and accuracy of the foregoing information.

6.  Participated in proper planning, scheduling, and time control of
work
Educational Background:
• Bachelor of Laws
Lyceum of the Philippines (1990 – 1995)
Graduated Top 5
• Bachelor in Accountancy
Polytechnic University of the Philippines (1982 – 1986)
Graduated Magna cum Laude; Top 3 in the Overall Top Ten
Scholars for S/Y 1984-1985; Consistent Academic Scholar from 1983
to 1986
Other Personal Information:
Date of Birth: January 19, 1966
Place of Birth: Manila
Nationality: Filipino
Civil Status: Married
Spouse: Maria Rowena D. Bernardino
Parents: Juan D. Bernardino (Deceased)
Dolores Lolita R. Bernardino
TIN: 118-062-259
SSS No.: 03-8151264-4
Mobile No.: (+63917)878-7959
(+63998)989-0084
I hereby attest to the truth and accuracy of the foregoing information.