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22/F-26/F ACCRALAW TOWER, 2ND AVENUE, CORNER 30TH STREET, CRESCENT PARK WEST, BONIFACIO GLOBAL CITY, 0399 TAGUIG, METRO MANILA, PHILIPPINES
Tel:
Work +63 2 830 8000
Fax:
Fax +63 2 403 7007/7009
Email:
Web:
www.accralaw.com
Cebu, Davao, Manila

Judy Hao

Tel:
Work (632) 830 8000
Email:
Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw)

Work Department

Corporate & Special Projects

Position

Partner Practice Areas: Banking Law | Capital Markets & Securities | Construction Law | Finance | Investment Law | Mergers & Acquisitions | Real Estate.

Career

Ms. Hao has advised on the entry of foreign investments to the Philippines including the establishment of branch offices, subsidiaries, representative offices and regional operating headquarters of foreign enterprises. She has advised counseled and assisted in the registration of incentives with the Board of Investments and the Philippine Economic Zone Authority, including Clark Special Economic Zone. Ms. Hao has provided advice on various business transactions of clients involving joint ventures, mergers and acquisitions, legal due diligence reviews, privatization, reorganization, build-operate-transfer projects, franchising and licensing agreements, construction contracts, and real estate transactions, among others. Ms. Hao has been involved in acquisitions covering, among others, a toll road project, an airport development project and metro railway construction and development project. Ms. Hao has provided banking advisory services to local and foreign banks and has assisted in the preparation and documentation of loans, other credit transactions and security documents. Ms. Hao is also actively involved in advising clients on projects involving the Real Estate Investment Trust Act and securities laws and has represented issuers and underwriters on equity and debt capital raising transactions, such as the offering of bonds, stock rights offering and private placements, among others.

Languages

English and Filipino

Member

Ms. Hao is a member of the Integrated Bar of the Philippines, the Philippine Bar Association, Federacion International de Abogadas and University of the Philippines Women Lawyers’ Circle

Education

Ms. Hao obtained her Bachelor of Laws degree from the University of the Philippines in 1996 where she graduated as a dean’s medalist. She completed her Bachelor of Arts degree in Psychology from the same university in 1992 where she graduated cum laude. Ms. Hao also has a Master of Laws degree from the University of Michigan which she obtained in 2002.

Leisure

AWARDS AND CITATIONS: Ms. Hao has been cited by IFLR 1000 as one of the leading lawyers in the field of corporate and mergers and acquisitions.


Philippines

Capital markets

Within: Capital markets

Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw)’s department is headed by Eusebio Tan and includes Judy Hao, who advised Ayala Land on a PHP16bn top-up placement. Other clients include BDO Capital & Investment Corporation and Cirtek Holdings Philippines Corporation.

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Corporate and M&A

Within: Leading individuals

Judy Hao - Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw)

Within: Corporate and M&A

Eusebio Tan heads the practice at Angara Abello Concepcion Regala & Cruz Law Offices (ACCRALaw), which also includes Judy Hao. Clients include Rizal Commercial Banking Corporation and GlaxoSmithKline. Elaine Reyes-Rodolfo made partner in April 2016.

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Legal Developments in Philippines

Legal Developments and updates from the leading lawyers in each jurisdiction. To contribute, send an email request to
  • IBA Taxes Committee: “Developments in Philippine Tax Laws and Regulations”

    The International Bar Association’s (IBA) Taxes Committee published its annual update on tax developments by jurisdiction for 2017. The 2017 update includes a Philippine report by SyCipLaw partner Hiyasmin H. Lapitan entitled “Developments in Philippine Tax Laws and Regulations”. The Philippine report summarizes recent updates related to tax treaty relief, passed-on gross receipts tax, alternative modes of paying taxes, reduction of real property tax on independent power producers, and case law, as well as upcoming tax reform developments.
  • ALB: “Enforcement Update: Philippine Competition Act”

    The August 2017 issue of the Asian Legal Business (ALB)  includes a Philippine regional update by SyCipLaw partner  Arlene M. Maneja entitled, “Enforcement Update: Philippine Competition Act”. The article summarizes the administrative, civil and criminal penalties that apply to companies that have yet to comply with the Philippine Competition Act (PCA). The transitional clause of the PCA to enable parties to renegotiate agreements or restructure their businesses to comply with the law expired on August 7, 2017.
  • CPO: “Philippines: To Be or Not To Be a Data Protection Officer (DPO)”

    Chief Privacy Officer (CPO) Magazine, an online publication owned by Data Privacy Asia, featured an article by SyCipLaw partner Rose Marie M. King-Dominguez . Entitled “Philippines: To Be or Not To Be a Data Protection Officer (DPO) ”, the article discusses the qualifications and responsibilities of a DPO as outlined in the Philippine Data Privacy Act of 2012. It also outlines difficulties companies may experience in the appointment of a DPO.
  • ALB: “Guidelines on Related Party Transactions for Insurers in the Philippines”

    The July 2017 issue of the Asian Legal Business (ALB) includes a Philippine regional update by SyCipLaw partner Hiyasmin H. Lapitan and associate Jo Margarette W. Remollo entitled, “Guidelines on Related Party Transactions for Insurers in the Philippines ”. The article summarizes the Insurance Commission’s compliance guidelines on related party transactions, as set out in Insurance Circular Letter No. 2017-29. The Circular covers insurers, reinsurers, branch offices of foreign insurers, mutual benefit associations, pre-need companies, and health maintenance organizations and their intermediaries.
  • Philippines Chapter in The Tax Disputes and Litigation Review - Edition 5

    The Philippines section of The Tax Disputes and Litigation Review - Edition 5 contains information on commencing disputes, including national and local taxes; courts and tribunals; penalties and remedies; tax claims, including recovering overpaid taxes, challenging administrative decisions, and claimants; costs; alternative dispute resolution; anti-avoidance; double taxation treaties; areas of focus; and outlook and conclusions. The section was contributed by SyCipLaw partner  Carina C. Laforteza  with support from associate  Mark Xavier D. Oyales .
  • IFLR: “Philippines: Acquiring insurance brokers”

    The April issue of the International Financial Law Review (IFLR) includes an international briefing article by SyCipLaw partner  Hiyasmin H. Lapitan  entitled “Philippines: Acquiring insurance brokers”. The article discusses the new requirement by the Philippine Insurance Commission (IC) for advance approval to acquire a stake in a Philippine corporation that is licensed as an insurance broker or reinsurance broker. This requirement is noted in the IC’s circular letter number 2017-09 dated February 14, 2017, which prescribes guidelines on the documentation requirements for acquiring a domestic insurance or reinsurance broker.
  • SyCipLaw Tax Bulletin: Philippine BIR Rules on Proper Tax Treatment of Passed-on Gross Receipts Tax

    On June 13, 2016, the then Commissioner of Internal Revenue issued Revenue Memorandum Circular No. 62-2016 purporting to clarify the proper tax treatment of percentage tax or gross receipts tax (GRT) due on transactions covered by Sections 1211 and 1222 of the Tax Code which are shifted through contractual stipulations to borrowers/customers/clients (“passed-on” GRT). Banks, non-bank financial intermediaries performing quasi-banking functions are subject to GRT under Section 121 while financing companies and other financial intermediaries not performing quasi-banking functions are subject to GRT under Section 122. The effectivity of this circular was suspended on July 1, 2016 by the new Commissioner of Internal Revenue. However, on November 15, 2016, the suspension was lifted by RMC No. 127-2016 rendering RMC No. 62-2016 effective immediately.
  • Philippine Court of Appeals Denies Issuance of Environmental Protection Order Against Mining Company

    In a decision issued on March 8, 2017, the Philippine Court of Appeals (CA) denied the petition by NGO Ang Aroroy ay Alagaan, Inc. and certain individuals, for the issuance of a writ of kalikasan against Filminera Resources Corporation, and its directors and officers. The petitioners have claimed that Filminera, which operates in the Philippine province of Masbate, had been causing environmental damage in the conduct of its mining operations in violation of local law, and that a writ of kalikasan should be issued.
  • SyCipLaw TMT Bulletin: Philippine Central Bank Issues New FinTech Rules

    The Bangko Sentral ng Pilipinas (BSP) (the Philippine Central Bank) has issued two new circulars that will be of interest to companies engaged in remittance services, e-money, digital currency, and other fintech businesses. Both circulars amend portions of the BSP Manual of Regulations for Non-Bank Financial Institutions.
  • IFLR: “Philippines: Foreign equity ownership decision”

    The March issue of the International Financial Law Review ( IFLR ) includes an international briefing article by SyCipLaw partner  Jose Florante M. Pamfilo  entitled “Philippines: Foreign equity ownership decision”. The article discusses the Philippine Supreme Court decision on the case of Roy v. Herbosa (GR no. 207246) to invalidate the Securities and Exchange Commission (SEC) Memorandum Circular no. 8-2013 (MC 8-2013) on the guidelines on compliance with the Filipino-foreign ownership requirements prescribed in the Philippine Constitution and/or existing laws by corporations engaged in nationalized and partly nationalized activities.