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Roberto Romalio G. Reyes

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Roberto Romalio G. Reyes is an associate in the Tax Practice Group of Quisumbing Torres. He is a member of the Firm's Consumer Goods & Retail Industry Group.

Roberto is a Certified Public Accountant (CPA) and a member of the Philippine Bar.

In 2014, he obtained his Bachelor of Science in Accountancy degree (Honorable Mention) from De La Salle University (DLSU). He took and passed the CPA licensure exam while in law school. In 2018, he received his Juris Doctor degree from Ateneo de Manila University. His Juris Doctor thesis was published in the Ateneo Law Journal (Volume 65, Issue No. 4). He was admitted to the Bar in 2019.

Roberto is also a part-time lecturer in DLSU.
In Tax

Philippines: BIR clarifies withholding tax imposed on the remittances by e-marketplace operators, digital financial services providers to merchants

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On 27 December 2023, the BIR published RR No. 16-2023 to amend RR No. 2-1998 and impose withholding tax on the gross remittances by e-marketplace operators and digital financial services providers to sellers/merchants. On 11 January 2024, the BIR issued RMC 8-2024 to provide guidance on the timeline and procedures to implement RR No. 16-2023. According to RR No. 16-2023, e-marketplace operators and digital financial services providers are allowed a transitory period of 90 days from the issuance of RMC 8-2024 to comply with the provisions of RR No. 16-2023.