Ma. Nicolai "Lai" M. Torres
Junior Associate
Lai is a Junior Associate at Du-Baladad and Associates (BDB Law). She is an economist-lawyer who specializes in taxation, litigation, and general corporate law.
Lai regularly represents clients in tax litigation before the Court of Tax Appeals and regular courts. At BDB Law, she manages tax assessments and claims for refunds with various administrative bodies such as the Bureau of Internal Revenue (BIR) and Local Government Units. Additionally, she handles requests for rulings, local taxation, and corporate services.
Lai graduated from the University of the Philippines Diliman Extension Program in Pampanga with a degree in Business Economics. She earned her Juris Doctor degree from San Beda College Alabang, was admitted to the bar in 2023, and joined the firm that same year.
In her free time, Lai enjoys traveling and playing video games. She is also a coffee enthusiast who loves exploring and trying brewed coffees at various cafes.
Areas of Practice
- Tax Consulting and Advisory
- Tax Planning
- Handling Tax Disputes, Protests, Requests for Rulings and Claims for Refunds
- Tax Treaty Availment
- Tax Litigation
- Corporate Services
- General Retainer
Sector Expertise
- Oil and Gas
- Power and Energy
- Communications and Technology
- Manufacturing
- Banking, Insurance and other financial institutions
Professional Certifications
- Lawyer
Education
- Juris Doctor, San Beda College Alabang (2023)
- Bachelor of Arts in Business Economics, University of the Philippines Diliman Extension Program in Pampanga (2018)
Professional Qualifications and Memberships
- Integrated Bar of the Philippines
Contact Information
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Landline: +63 2 403-2001 loc. 130