Atty. Nelson S. Gargoles is a lawyer and certified public accountant with more than three decades of experience in taxation, audit, revenue administration, and tax assessments. He began his professional career in 1991 with Punongbayan & Araullo in the Audit and Assurance Division, where he handled engagements involving local and multinational companies across various industries. He later transferred to the firm’s Tax Advisory and Compliance Division, where he worked on business registrations, tax compliance, and refund applications.
In 1993, he entered the private sector, first serving as an internal auditor for an airline and shipping company and later as an audit supervisor for a banking institution. During this period, he also served as a professor at the Lyceum of the Philippines University and the University of the East, where he taught accounting and taxation.
From 1996 to 2011, for nearly fifteen years, he served as a Revenue Examiner of the Bureau of Internal Revenue, where he conducted field audit investigations, processed transfer tax dockets, and lectured on newly issued tax regulations and rulings. In 2004, he was awarded a Certificate of Recognition for garnering the highest score (First Place) in the Makati Regional Search for the BIR Centennial Tax Wizard.
In 2011, he returned to Punongbayan & Araullo as a Senior Tax Manager, where he handled complex tax matters, including resolving tax assessments and preparing formal tax opinions and advisory memoranda.
In 2013, he established Gargoles Law Office, specializing in BIR tax assessments and other revenue-related controversies. He later founded Gargoles Training and Consultancy Services, OPC, which conducts in-house and public seminars on taxation and legal compliance and publishes his professional works. He is a regular speaker in continuing professional development programs, MCLE-accredited seminars, and industry briefings. He also serves as a tax and legal consultant on a retainer basis for the local governments of Quezon City and Parañaque City, as well as several private enterprises.
From 2023 to 2025, he served as the Senior Project Evaluation Officer for the Department of Finance’s Revenue Operations Group, where he evaluated tax administration initiatives and the implementation of revenue-related policies.
He is the author of three taxation books: Decoding Tax Enforcement: Assessment and Collection, Decoding Property Transfers and Taxes, and Decoding Employee Taxes and Compliance.