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Admitted to the Philippine Bar in 2001

Atty. De Lumen is a licensed Certified Public Accountant. He received his Bachelor of Laws (Ll.B.) degree from San Beda College-Manila in 2000.

He obtained his Bachelor of Science degree in Accountancy from San Beda College- Manila in 1995 and was the recipient of the Murillo, Dalupan, & Diaz Accounting Award for academic excellence. He passed the CPA Board Examination in October 1995.

Atty. De Lumen has extensive experience in taxation law practice. Previous career experiences include working at Citigroup-Philippines as Assistant Tax Counsel, and at Malayan Insurance Company Inc. as in-house counsel. He also previously worked as an associate at two (2) of the top and reputable accounting firms in the Philippines, namely Punongbayan and Araullo, and Sycip Gorres Velayo & Co.

Atty. De Lumen advises clients on taxation issues, tax planning, tax treaty applications, and compliance with customs and international trade laws. He also represents clients in tax assessment and investigation proceedings before government agencies, helps clients assess and revise their internal accounting and audit structure, conducts financial audit, prepares the reports and financial statements, and performs other functions related to the requirements of the Bureau of Internal Revenue, Securities and Exchange Commission, Board of Investments, Philippine Export Zone Authority, Local Government Units, and other related government offices and agencies. He also assists qualified expatriates secure special visas as allowed under Philippine laws.

Atty. De Lumen was a former professor on Business Law at the University of Santo Tomas College of Arts and Sciences.

In 2019, Atty. De Lumen was elected as councilor of Daraga City, Albay.

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Admitted to the Philippine Bar in 2001

Atty. Valdez is a licensed Certified Public Accountant. He received his Bachelor of Laws (Ll.B.) degree from San Beda College-Manila in 2000.

He obtained his Bachelor of Science degree in Accountancy from San Beda College- Manila in 1995 and graduated with honors (Cum Laude). He passed the CPA Board Examination in October 1995 and was ranked 18^th place.

Atty. Valdez was a tax lawyer at Sycip Gorres Velayo & Co. from 2001 to 2005 and later he worked as tax manager of Jollibee Group of Companies from 2005 to 2008. After resigning in 2008, Atty. Valdez joined our Law Firm and was engaged by Jollibee Group of Companies as tax consultant until 2012. The Jollibee Group of Companies includes Jollibee Foods Corporation, Chowking Foods Corporation, Greenwich Pizza Corporation, Bakerfresh Foods Phils.- Delifrance Brand, Red Ribbon Bakeshop, and the Jollibee Worldwide Services.

Atty. Valdez has extensive experience in tax management which includes tax advocacy, advisory, and compliance. He also handles interim and year-end financial audit and financial statement analysis.

Prior to joining our Law Firm, Atty. Valdez was a professor at San Beda College- Manila for almost a decade (1996-2005). He taught several subjects on financial management, accounting, corporate and commercial laws, and other business-related subjects in the Graduate School of Business and the College of Arts and Sciences.

His in-depth knowledge of tax and corporation laws has helped in providing our clients with suitable and practical advice on tax implications, assessments, refunds, exemptions, and incentives.

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Admitted to the Philippine Bar in 2001

Atty. Zamora has extensive experience in civil and criminal litigation, administrative cases, labor cases, family court and agrarian cases, and special proceedings. He has successfully handled the litigation of a variety of judicial, quasi-judicial, administrative, and appellate cases for individual and corporate clients of the Law Firm.

Atty. Zamora also performs contract reviews and renders legal advisories for different individual and institutional clients of the Law Firm.

Prior to the Law Firm, Atty. Zamora was an Associate Lawyer at Arcinas and Arcinas Law Office.

Atty. Zamora received his Bachelor of Laws (Ll.B.) degree from San Beda College-Manila in 2000. He obtained his Bachelor of Arts degree in Political Science from the Far Eastern University in 1993.

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Admitted to the Philippine Bar in 2001

Atty. Obiles-Baura is a licensed Certified Public Accountant. She was qualified by the U.S.-based Institute of Internal Auditors as a Certified Internal Auditor. She specializes in tax management.

Prior to joining our Law Firm, Atty. 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. She handled tax planning, advisory and advocacy at both local and national levels for the SM Group. She started her career at SMIC as Senior Manager in 2006. Atty. Obiles-Baura was promoted to Assistant Vice-President in 2007 and thereafter to Senior Assistant Vice-President in 2008 in recognition of her excellent performance and high degree of professionalism.

Sycip Gorres Velayo & Co. (“SGV”) was Atty. 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 her exceptional performance. She handled general tax advisory, corporate organization and reorganizations, individual and corporate tax planning, tax advocacy, transfer-pricing and business registration for fiscal incentives on behalf of local and multinational companies.

Atty. Obiles-Baura also has extensive experience in accounting and audit. She worked as an accountant at the Nedila King Yu Accounting Firm in 1995, and the Peñaloza Foreign Exchange in 1994. While in college, she worked as an Accounting Clerk at the Grand Progressive Manufacturing Inc. from 1990 to 1991.

She finished her Bachelor of Laws (Ll.B.) studies as Gold Medalist at the San Beda College of Law in 2000 and placed 19^th in the 2000 Bar Examinations. She was a consistent Dean’s Lister at the University of Santo Tomas where she obtained her Bachelor of Science in Commerce, with a Major in Accounting.

Atty. Obiles-Baura serves as a member of the Board of Directors of the Tax Management Association of the Philippines, a non-stock, non-profit corporation organized to, among others, promote the development of tax management as a field of study, specialization, and practice.

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Admitted to the Philippine Bar in 2009

Atty. Lacson received his Bachelor of Laws (Ll.B.) degree from San Beda College-Manila in 2008. In 2007, he was included in the Dean’s list of academic awardees.

He obtained his Bachelor of Arts degree in Political Science from the University of the Philippines in 2004 and graduated with honors (Cum Laude). During his undergraduate years, he was included in the Chancellor’s List of University Scholars and the Dean’s List of College Scholars.

Prior to joining the Law Firm, Atty. Lacson was the Head of the Litigation Department of Sterling Bank of Asia Inc. (A Savings Bank) with a rank of Assistant Vice President. He was part of Sterling Bank’s Legal Department for almost ten (10) years.

Previous career experiences include work engagement as an Associate Lawyer at Suarez and Narvasa Law Firm, and as a Legal Officer at Ama Rural Bank of Mandaluyong, Inc.

Atty. Lacson handles court litigation and labor cases. He also handles collection of loans, disputes involving real estate, judicial and extrajudicial foreclosures, corporate bankruptcy and rehabilitation, insolvency and liquidation proceedings, administrative proceedings, and government regulations.

He was appointed in 2020 as the President of the Alpha Phi Omega- University of the Philippines Manila Alumni Association.

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Admitted to the Philippine Bar in 2022

Atty. Sulte received his Juris Doctor degree from Lyceum of the Philippines University in 2021. He was among the more than 8,000 successful bar candidates who hurdled the first ever online and computerized bar exams held in February 2022.

He is also a licensed Certified Public Accountant. He obtained his Bachelor of Science degree in Accountancy from University of Santo Tomas in 2005 and passed the CPA Board Examination in October 2005.

Prior to joining the Law Firm, Atty. Sulte was the Senior Asst. Tax Manager of Global Business Power Corporation, the leading energy company in the Visayas region and Mindoro Island. He led the handling of the Company’s tax assessments from 2018-2021.

Other career experiences include work engagements as Internal Auditor of Bank of Makati and BDO Unibank, Inc. He was also the Tax Accountant of Isla Petroleum & Gas Corporation, a leading LPG solutions company, from 2012 to 2018.

Atty. Sulte handles tax cases, advocacies, planning and compliance, whether local or national. He is also involved in handling collection cases, labor, litigation, corporate housekeeping and providing legal assistance in government procurement and grants.

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Admitted to the Philippine Bar in 2023

Atty. Ronald E. Remollena is a distinguished legal professional with over 22 years of experience in collection, remedial, and asset recovery management, credit investigation, and appraisal services. He is known for his academic excellence and robust expertise in both legal and financial fields. Graduated as Top 1 in his class at Adamson College of Law in 2021, Atty. Remollena also earned the Dean’s Lister distinction and the prestigious Presidential Merit Award. His exceptional academic record was complemented by his success in passing the 2023 Bar Exam on his first attempt.

In addition to his legal qualifications, Atty. Remollena is a Licensed Real Estate Broker and Licensed Real Estate Appraiser, broadening his professional capabilities in real estate transactions and property valuations. His academic and professional qualifications are further bolstered by an MBA, equipping him with a deep understanding of business management and financial analysis.

With 14 years of experience in the collection, remedial, and asset recovery areas for banks and financial institutions, Atty. Remollena has built a strong track record in the financial industry. His expertise also spans credit investigation and appraisal services, where he has made significant contributions to banking institutions over the past 8 years. This unique combination of legal, financial, and business acumen allows Atty. Remollena to provide comprehensive and strategic solutions, making him a trusted legal professional and consultant in his field.