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DENNIS VALDEZ NIÑO

Attorney-at-Law
Unit G, 17th Floor, Athens Building, The Capital
Towers, 222 E. Rodriguez Avenue
Quezon City

PROFILE

PRESENT WORK • Law practice with office at Quezon City since February
2002 and Camiling, Tarlac since February 2015;

• Lawyer of private companies in Metro Manila;

• Resident agent of a foreign corporation.

WORK EXPERIENCES • Tax consultant of the international auditing firm KPMG,

Makati City from October 1995 to May 1996.

• Corporate Attorney, Securities and Exchange Commission,

Mandaluyong City from June 1996 to November 1998.

• Corporate Attorney, Splash Holdings Inc., December 1998

to January 2001.

• Consultant on local business tax and real property tax

collections of the three municipalities of Pangasinan where
the giant electricity power plants and transmission stations
are established.

EDUCATIONAL • Bachelor of Laws. Saint Louis University, Baguio City,

BACKGROUND 1995;

• Passed the Bar exam given in 1995;

• Basic Management Course, year 2001, Ateneo Graduate

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School, Rockwell, Makati City.

FIELDS OF EXPERTISE • Local business tax and real property tax collection;
• Corporate;
• Trademark;
• Litigation;
• With substantial experiences in cases or matters involving
collection of money, recovery of property, real estate, labor
disputes for employees and management and immigration
laws.

LITIGATIONS • Gentle Supreme Philippines, Inc. vs. Ricardo F. Consulta where the
HANDLED IN THE decision of the Court of Appeals was reversed for the client
petitioner and we seized the house and lot of the opposing
SUPREME COURT party.

• Angelita Valdez vs. Republic of the Philippines where the decision

of the RTC was reversed in favor of the client petitioner.

• National Grid Corporation of the Philippines vs. Municipality of

Labrador, Land Bank of the Philippines. (Minute Resolution
affirming en toto the Decision of the Court of Appeals on
matters of local tax lien).

• Bagayas vs. Bagayas where the SC reversed the ruling of the

RTC on the matter of “res judicata” but denied our petition
on another ground not raised by the parties which to me is
tantamount to denial of procedural due process.

• National Transmission Corporation (Transco) vs. Municipality of

Labrador where we were affirmed by the Supreme Court in a
minute resolution involving Php126Million local business
tax.

COURT OF APPEALS • All cases involving the many cases between the
Municipalities of Labrador, Pangasinan and San Manuel,
Pangasinan and opposing parties National Transmission
Corporation and National Grid Corporation of the
Philippines, except for one case.

• We obtained the body of a minor in a habeas corpus case in

just THREE DAYS in the Court of Appeals.

• Bia Tenefrancia vs. Florina Esnara where we obtained favorable

decision of the Court of Appeals reversing the decision of
RTC La Trinidad, Benguet involving five hectares of
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subdivision land near Baguio City on matters of delivery of
certificate of title of land.

• Felita Maliwat vs. Rogelio Bagayas where the decision of the

Regional Trial Court was reversed.

• Treasure of Hope International, Inc. vs NLRC and Kristine Joy

Rodriguez where the Decision of the NLRC was reversed in
favor of the client petitioner and reinstated the Decision of
the Labor Arbiter.

• Gentle Supreme Philippines, Inc. vs. PRO-ACT Marketing Services,

Inc. where the decision of the RTC was reversed on matters
of agency and sale.

• Tangonan vs. Dinalo where the decisions of the first and

second level courts were reversed.

COURT OF TAX • In September 2014, we obtained favorable decision reversing

APPEALS the decision of the Regional Trial Court directing the client
to refund the collected Php101Million local business tax.

• All cases involving the Municipalities of Labrador and Sual,

Pangasinan and opposing parties National Transmission
Corporation and National Power Corporation where the
clients won a total of Php160M local business tax except for
one as of December 16, 2015.

• In May 2014, we obtained a favorable Decision against

National Transmission Corporation for an amount of
Php63million.

• In September 2015, we obtained a favorable ruling (with

three dissenting opinions including that of the Presiding
Justice of the CTA) against National Power Corporation
represented by the Office of the Solicitor General involving
50M of local business tax.

LOCAL BUSINESS TAX • In 2009, we seized and delivered Php101Million local

COLLECTION THROUGH business tax to a client municipality from Land Bank
ADMINISTRATIVE ACTION (Php76M), Development Bank (Php22M) and PNB
OF DISTRAINT AND
(Php3M) when the taxpayer’s TRO and PI were denied.
SEIZURE OF BANK
DEPOSITS
• In April 2010, Metrobank was constrained to deliver
another Php30M to same client municipality.
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• In 2011, the giant San Miguel Energy Corporation

voluntarily delivered Php86M local business tax to another
client municipality without court litigation after it received a
forceful letter of demand.

• In 2013, we defeated top law firms Puno and Puno Law

Offices, Ortigas Center and Romulo Mabanta Law Offices,
Makati City right in their home courts in Makati City
Regional Trial Courts for a client municipality.

• In 2014, the giant TeaM Energy Corporation (operator of

the Sual Power Plant and Pagbilao Power Plant) finally
settled with a municipality client for Php30,000,000.00 local
business tax on the issue of “situs of taxation” and ended
the court litigation.

TRADEMARKS • Registered many trademarks including Wings Activeguard

detergent, and other brands.

• Successfully defended against the criminal suit of “Green

Cross” against me and others being directors of a company.

• Secured search warrant in Iligan City court against

counterfeiter.

• Defended the marks Fres vs Fres (candy) and Extrajoss vs

Enerjoss (energy drink).

CORPORATE • Client took over a company on the mistake of the opponent

on the determination of quorum.

LABOR • Successfully defended the management in the case of Gary

Sereno II vs. Gentle Supreme Philippines Inc.

• Reversed the decision of labor arbiter finding for the

employees in the NLRC (Pangiligan v Aqua Gem).

• Reversed the decision of the labor arbiter on the effects of

“piercing the corporate veil” in the NLRC. (Credo v Salido).

• Secured favorable decision of the labor arbiter for two times

litigation by the same complainants against the same client
rendered by the same labor arbiter (Mofan and Lagrosa vs.
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Gentle Supreme Philippines, Inc.) up to the Supreme Court.

• Obtained favorable ruling of the DOLE Regional Office

for underpayment of wages amounting to Php1.3 million
and another Php2.4million by the same set of laborers
against the same employer with just a four page position
papers for the employees.

CRIMINAL LAW • We obtained acquittal of an accused charged with possession

of “ecstacy” in the case of People v Tan in Mandaluyong
City.

• We obtained acquittal of an accused charged with large scale

illegal recruitment.

• We obtained the dismissal of an estafa case at the stage

preliminary investigation in Makati City.

• We obtained acquittal in a case of qualified trespass to

dwelling.

ADMINISTRATIVE LAW • Successfully secured a TRO and writ of preliminary

injunction against the Governor and Board Members of
Tarlac during the 2007 local elections in favor of an
incumbent client mayor of Camiling, Tarlac.

OTHERS • Just this May 10, 2021, upon receipt of our forceful demand
letter warning an official of a province that we shall file a
criminal case of carnapping unless he shall release the trucks
of our client without 24 hours, that official of a province
immediately released the trucks of our client after seizing
these trucks for 28 days.