2021-11 Japan - Asset Recovery: Freezing and Seizing Assets (Specialty Programme)


Grace Lacerna

Bureau of Internal Revenue



Grace Evelyn A. Lacerna has over 25 years’ experience in tax audits, integrity checks, fraud investigation, enforcement operations, and project management. Grace leads the centralized arrears management reform initiatives which led to the creation of the Forfeited Assets Management Unit and Arrears Management Sections in all regional offices of the Philippines’ Bureau of Internal Revenue. She is responsible for leading the planning, supervision and implementation of collection enforcement actions for both civil and criminal tax cases. Grace has served in various enforcement capacities – as tax examiner to lead investigator, policy maker, process re-engineer, trainer, resource speaker, and change mover.