Atty. Raymund Jorge A. Mercado
Managing & Senior Partner
Mercado & Partners Law Firm [Dumaguete City, Philippines] – 1995 – Present
Juris Doctor
Mr. Mercado is the founding partner and the Senior and Managing Partner of the law firm. He graduated from the Silliman University College of Law in 1988 with honors and passed the Bar Examinations in 1989.
Thereafter, Mr. Mercado taught Taxation and Remedial Law at the Silliman University College of Law. He also served as the Governor of the IBP representing the Western Visayas Region for the term 2007-2009.
Mr. Mercado is presently the corporate secretary of several corporate entities and while practicing corporate law, he handles the sensational cases of the law firm in several criminal and civil cases.
In an unprecedented ruling and becoming a landmark case, in DCCCO v. Commissioner of Internal Revenue, G.R. 182722, January 22, 2010, handled by Mr. Mercado, the Supreme Court granted tax exemption to cooperatives, ruling that cooperative are not liable for withholding taxes on deposits maintained by its’ members, which ruling to date has been enjoyed by all cooperatives all over the country.
Mr. Mercado has significant experience in civil, tax and criminal litigation and has been involved in several sensational cases before the trial courts and in the appellate courts as well as in several quasi-judicial agencies of government with 95% winning average. Over and above said vast experience, Mr. Mercado has been enmeshed in several special projects like corporate acquisition and as well as real and personal property registration.
Out of court, Mr. Mercado is actively involved with Couples for Christ Global Mission and is currently the Area Head of CFC Davao City. He also holds the rank of Lieutenant Colonel in the AFP Reserve Command, JAGS.
Thereafter, Mr. Mercado taught Taxation and Remedial Law at the Silliman University College of Law. He also served as the Governor of the IBP representing the Western Visayas Region for the term 2007-2009.
Mr. Mercado is presently the corporate secretary of several corporate entities and while practicing corporate law, he handles the sensational cases of the law firm in several criminal and civil cases.
In an unprecedented ruling and becoming a landmark case, in DCCCO v. Commissioner of Internal Revenue, G.R. 182722, January 22, 2010, handled by Mr. Mercado, the Supreme Court granted tax exemption to cooperatives, ruling that cooperative are not liable for withholding taxes on deposits maintained by its’ members, which ruling to date has been enjoyed by all cooperatives all over the country.
Mr. Mercado has significant experience in civil, tax and criminal litigation and has been involved in several sensational cases before the trial courts and in the appellate courts as well as in several quasi-judicial agencies of government with 95% winning average. Over and above said vast experience, Mr. Mercado has been enmeshed in several special projects like corporate acquisition and as well as real and personal property registration.
Out of court, Mr. Mercado is actively involved with Couples for Christ Global Mission and is currently the Area Head of CFC Davao City. He also holds the rank of Lieutenant Colonel in the AFP Reserve Command, JAGS.