Our Reviewers

Our guides are written by the Better Practice team and checked by qualified professionals, so the details you rely on are accurate and current. Our tax and BIR guides are reviewed by a Certified Public Accountant, and our medical, training, and career guides are reviewed by a practicing physician.

Cyril Planas, CPA, CTT

Certified Public Accountant and Certified Tax Technician, tax and BIR guides

Cyril is a Certified Public Accountant (CPA) and Certified Tax Technician (CTT) with over four years of experience specializing in Philippine income taxation, bookkeeping, business management, and regulatory compliance. She has led accounting teams, managed BIR audits and tax compliance, overseen billing and accounts receivable, and implemented process improvements, and she is recognized for improving operational efficiency, ensuring regulatory compliance, and delivering exceptional client service.

She is a graduate of BS Accountancy from San Beda University and passed the CPA Licensure Examination in May 2025. She reviews our tax and BIR guides, covering registration, filing, deadlines, receipts, penalties, and related compliance. Connect with Cyril on LinkedIn.

Gary Viray, MD

Founder and internal medicine specialist, medical, training, and career guides

Dr. Gary Viray is the founder of Better Practice and an internal medicine specialist. He built Better Practice to help doctors in the Philippines manage tax compliance, licensing, and practice setup with less stress and fewer costly mistakes, and has grown it into a niche accounting and compliance firm serving thousands of doctors nationwide, from BIR registration through ongoing tax filing and remittance. He led the design of end-to-end systems covering income tax, VAT or percentage tax, PRC and PhilHealth compliance, and annual renewals, and introduced technology-driven workflows that cut processing time, reduced compliance errors, and improved on-time filing. He also launched the Start Smart Program, which helps new doctors open their practice while saving up to ₱30,000 in setup and registration costs.

Dr. Viray earned his BS Biology from the University of Santo Tomas in 2003 and his Doctor of Medicine from the University of the East Ramon Magsaysay Memorial Medical Center in 2007, and was licensed in 2008. He completed his internal medicine training at Capitol Medical Center in 2013 and passed the diplomate board examination in 2014. He reviews our medical, training, specialty, career, and wellbeing guides. Connect with Dr. Viray on LinkedIn.