Know About Us

De Lumen, Valdez, Zamora & Associates
Law Offices

The Law Firm

Were established by dynamic lawyers who came from diverse backgrounds. The Firm consists of highly skilled lawyers, knowledgeable, and competent in the various areas of the profession. The Firm’s lawyers are graduates of prestigious law schools, exceptionally trained for the private practice of law and public service. The Firm’s policy is to render prompt and excellent legal services. The Firm is committed to identifying and anticipating the clients’ needs and working towards the fulfillment and realization of their objectives.

Its satellite office is housed at the Clark Special Economic Zone to cater to the needs of foreign investors who intend to conduct business in Clark Freeport Zone, and the needs of the Firm’s client in the northern part of Luzon.

Mission Statement

The Firm’s founding Partners envisioned a law firm, which will make the practice of law a means to serve specific private interests and the public in general.

The founding Partners formed a general professional partnership with lawyers who are dependable, dynamic, determined and driven, with the competence, courage and commitment to discharge the duties of their profession.

Fidelity and dedication to clients’ causes and best interests, personalized, quality, efficient service, and high standards of professionalism are the Firm’s commitment to its clients.


The Firm has wide experience in areas of corporate, litigation, labor and tax laws. The lawyers are exposed to various fields of the law. Legal work is not strictly categorized, making it possible for the lawyers to have a broader viewpoint on most issues confronting the clients.

Our Lawyers

Below is a list of our legal team with information about and specialty practice areas for your perusal.

Atty. Leonides Teofilo C. De Lumen II was born in 1975 in Legaspi City.

Atty. De Lumen II has extensive experience as a tax and corporate lawyer having been a former AVP –ROHQ Finance and Administrative Officer and Assistant Tax Counsel of Citigroup- Philippines.

He was also formerly connected with Malayan Insurance Company Inc., where he was an in house counsel, Punongbayan and Araullo and Sycip Gorres Velayo, the last two (2) being top accounting firms in the Philippines.

Atty. De Lumen II renders tax opinion and advice on all queries/matters reviews new and existing product programs to determine compliance with Philippine laws & International Tax Treaties for cross-border transactions and identified tax implications thereof, and when necessary under the circumstances, recommended alternative schemes which were be adopted by the clients to avoid or minimize the tax effect.

Atty. De Lumen, II, represents various clients with regard to tax investigation and deficiency tax assessment issued by the Bureau of Internal Revenue (BIR). He also assists clients in effecting an increase in capital stock and undertook the registration of various clients with the Securities and Exchange Commission, Philippine Export Zone Authority (PEZA), Local Government Units, and Board of Investments (BOI). He also assists qualified expatriates to secure a Special Visa under E.O. 226.

He reviews contract provisions to determine compliance with Philippine laws & International Tax Treaties and prepares a comprehensive report which includes, among others, a determination of the tax implication and alternative schemes which may be adopted by a company to avoid or minimize the tax effect.

He also undertakes the dissolution of a clients’ business with the Securities and Exchange Commission (SEC), BIR, Social Security System (SSS), and the Local Government Unit concerned.Atty. De Lumen, II also conducts extensive study of clients’ businesses and industry, government regulations affecting the interest of the clients, and identification of special audit procedures in verifying the fairness of the client’s financial statements.

He also performs preliminary evaluation of the clients’ internal accounting structure in order to identify weaknesses and other areas for improvement and management considerations and at the same time conducted financial audit for the purpose of expressing an opinion on whether the clients’ financial statements present fairly the financial position and operating results in the light of generally accepted accounting principles.

Atty. De Lumen II also performs audit processes using the most up-to-date professional techniques and procedures and provides technical accounting advice and assistance. He also takes part in the preparation of the auditor’s report, client’s audited financial statements, income tax returns and the related schedules required by the Securities and Exchange Commission, where applicable.

Atty. De Lumen was also an in-house counsel handling insurance claims while he was with Malayan Insurance. He is formerly an Associate Professor of University of Sto. Tomas, Faculty of Arts and Sciences where he taught Business Law to Accountancy and Economics students.

Atty. De Lumen graduated from the San Beda College of Law in 2000 and from the San Beda College of Accountancy in 1995 and was the recipient of Murillo, Dalupan & Diaz Accounting Award for academic excellence. He was admitted to the Philippine Bar in 2001 and a member of the Integrated Bar of the Philippines, Albay Chapter and the Philippine Institute of Certified Public Accountants (PICPA) having passed the CPA Board Examination given by the Professional Regulations Commission in October 1995

Atty. Gerry E. Valdez was born in 1974 in Rosales, Pangasinan, Philippines.

Atty. Valdez currently handles the tax management of the Jollibee Group of Companies which includes Jollibee Foods Corporation, Chowking Food Corporation, Greenwich Pizza Corporation, Bakerfresh Foods Phils.-Delifrance brand, Red Ribbon and the Jollibee Worldwide Services – the shared services company of the group. Tax management includes tax advocacy, tax advisory and tax compliance.

He has extensive experience in tax advocacy and corporate advisory and an in-depth knowledge of tax and corporation laws, establishment of companies and strategies and techniques in minimizing taxes e.g. estate planning. He had handled tax assessment and refund cases at the Bureau of Internal Revenue and Court of Tax Appeals level and performed routine consultations and advisory opinions on tax matters affecting business operations in the Philippines.

He also has experience in contract review especially insofar as determining the tax consequences and/or implications thereof on the company and recommended optimum tax structures for transactions entered by companies, giving consideration to maximum availment of tax incentives and/or tax exemptions, and minimizing the over-all tax impact of the transaction.

Atty. Valdez has substantial experience in financial audit and financial statement analysis and knowledge in generally accepted auditing principles and in audit techniques and procedures. He also participated in the interim and year-end financial audit of various companies in diverse.

He also has teaching experience in the following subjects: (A) Graduate School of Business- (i) financial management (ii) managerial accounting and (iii) legal aspects of business (B) College of Arts & Sciences- (i) financial accounting (ii) negotiable instruments law (iii) partnership and corporation laws, (iv) laws on obligations and contracts and (v) sales, agency and credit transactions laws.

Atty. Valdez graduated from the San Beda College of Law in 2000 as a San Beda Alumni Association Scholar. He also graduated from the San Beda College of Accountancy (Cum Laude) in 1995.

He is a member of the Integrated Bar of the Philippines, Pangasinan Chapter. He is the Tax Chairman of the Philippine Institute of Certified Public Accountants (PICPA).

He is a Certified Public Accountant (CPA) and was 18th place in the October 1995 CPA Board Examinations administered by the Professional Regulations Commission in October 1995.

Atty. Stanley G. Zamora was born in 1974 in Paniqui, Tarlac.

He was admitted to the Philippine Bar in 2001. He is a member of the Integrated Bar of the Philippines, Tarlac Chapter.

Atty. Zamora has a wide array of practice in Philippine Laws which include among others, criminal and civil litigation, labor, family court and agrarian cases.

He handles different cases in various judicial, quasi-judicial and administrative agencies. He prosecutes and defends corporate and individual clients of the firm before various judicial and quasi-judicial courts.

He represents corporate and individual clients in civil cases before various courts. He also handles labor cases before the National Labor Relations Commission (NLRC) and appellate courts. He is also counsel for the laborers in some selected cases.

He also conducts intensive contract reviews and accordingly advises the clients the implications of particular provisions of the contracts vis-à-vis the Philippine laws.

He graduated from the San Beda College of Law in 2000. He received his Bachelor of Arts degree in October 1993 from the Far Eastern University (FEU), Institute of Arts and Sciences.

He is also a consultant of some private and government agencies. He is fluent in English and several Philippine languages.

Ms. Sherry Obiles-Baura has been engaged in the practice of law for more than ten (10) years. She is a Certified Public Accountant (“CPA”) and was qualified by the U.S.-based Institute of Internal Auditors as a Certified Internal Auditor (“CIA”) in 2006. She specializes in tax management.

Prior to joining the firm, Ms. Obiles-Baura was an executive at the Corporate Tax Division of SM Investments Corporation (“SMIC”), a holding company in the SM Group of Companies (“SM Group”) with interests in retail, mall development and management, real estate development, banking, and hotels and convention. She handled tax planning, advisory and advocacy at both local and national levels for the SM Group. Commencing her career at SMIC as Senior Manager in 2006, Ms. Obiles-Baura quickly advanced to Asst. Vice-President in 2007 and then to Senior Asst. Vice-President in 2008 in recognition of her excellent performance and high degree of professionalism.

Sycip Gorres Velayo & Co. (“SGV & Co.”) was Ms. Obiles-Baura’s first training ground in taxation. She started as Senior Associate in the Ernst & Young affiliate firm in 2000 and was promoted to Associate Director in 2002. In 2005, she received the SGV Special Award for demonstrating exceptional interpersonal skills, confidence and patience in dealing with government offices and for exceptionally written and researched position papers and other representative documents for clients. She handled general tax advisory, corporate organizations and reorganizations, individual and corporate tax planning, tax advocacy, transfer-pricing and business registration for fiscal incentives on behalf of Philippine and multinational companies. With the synergy of her accounting and audit background, she has successfully managed tax assessments, refund claims and tax planning, among others, for clients operating in various industries.

Ms. Obiles-Baura also has extensive experience in accounting and audit, having worked as Accountant at the Nedila King Yu Accounting Firm in 1995 and the Penalosa Foreign Exchange in 1994. While at school, she worked as an Accounting Clerk at the Grand Progressive Manufacturing Inc. from 1990 to 1991.

She finished her Bachelor of Laws studies as Gold Medalist at the San Beda College of Law in 1999 and placed 19th in the 2000 Bar Examinations. She was a consistent Dean’s Lister at the University of Sto. Tomas where she obtained her Bachelor of Science in Commerce, with a Major in Accounting. She finished her primary and secondary education as Salutatorian at the Tabaco Pei Ching High School.

Currently a member of the Integrated Bar of the Philippines, Ms. Obiles-Baura also serves as member of the Board of Directors of the Tax Management Association of the Philippines, a non-stock non-profitcorporation organized to, among others, promote the development of tax management as a field of study, specialization and practice.

Ms. Obiles-Baura was born in 1972 in Tabaco, City, Albay, Philippines.

Atty. Ireneo M. De Lumen was born in 1946 in Daraga, Albay, Philippines. He was admitted to the Philippine Bar in 1971. He has extensive experience in various areas of litigation, labor, real, estate, tax, banking and corporate practice since 1971.

As a lawyer, Atty. De Lumen had prosecuted and defended cases in various judicial and quasi judicial courts of all levels all over the Philippines.

He also served as consultant for several government and private firms including but not limited to foreign businessmen who want to do business in the Philippines.

He also has extensive involvement in the banking industry serving as lawyer for some banks for many years.

Atty. De Lumen is also a businessman engaged in diverse businesses. He had at present or at some point in the past engaged in among others, agri-business, trucking and hauling, construction and real estate development. His experience in business had given him a wider perspective in understanding clients’ needs.

He is the founding partner of De Lumen and Associates with offices in Makati City and Legazpi City.

He graduated from San Beda College of Law in 1970 and is a member of the Integrated Bar of the Philippines, Albay Chapter.

Our Expertise

The Firm’s litigation, tax and corporate practice involves but are not limited to the following:


Tax law is the codified system of laws that describes government levies on economic transactions, commonly called taxes.


Labour law (or “labor”, or “employment” law) is the body of laws, administrative rulings, and precedents which address the legal rights of, and restrictions on, working people and their organizations.


Immigration law refers to national government policies which control the phenomenon of immigration to their country.


Corporate law (also “company” or “corporations” law) is the law of the most dominant kind of business enterprise in the modern world. Corporate law is the study of how shareholders, directors, employees, creditors, and other stakeholders such as consumers, the community and the environment interact with one another under the internal rules of the firm.

Contact Us

Main Office:

Unit 304 UC Building Molave Loop, The Gardenville Condominium, Sta. Mesa Manila 1016 Philippines

Phone: +63.2.715.9838, +63.2.497.8487, +63.2.497.9663

Fax: +63.2.715.9838

Angeles City Office:

1082 Unit-G, 2nd Floor, Lifegiver Bldg., Henson St., Angeles City, Pampanga, Philippines

Phone: +63.45.322.6535

Fax: +63.45.888.3195

Quezon City Office:

Unit 401 CRM II Bldg., No. 116 Kamias Road, Quezon City 1102 Philippines

Phone: +63.02.802.4474

Fax: +63.02.434.7005

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