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SyCip Salazar Hernandez & Gatmaitan

Work +63 2 982 3700
Fax +63 2 817 3896
Cebu, Davao, Manila, Subic Bay Freeport Zone

Hector de Leon

Work +63 2 9823500
SyCip Salazar Hernandez & Gatmaitan

Work Department

Corporate Services; Banking, Finance and Securities; Special Projects; Tax.


Hector M. de Leon, Jr. handles corporate work (particularly mergers and acquisitions, foreign investments, project finance and similar commercial transactions).

While he handles commercial transactions for various types of industries, a significant amount of his work relates to mining, oil and gas, and energy work.

In the field of natural resource law, he has acted as counsel to the world’s biggest natural resource companies as well as junior companies, financial institutions and other participants in the natural resource sector. He has done work relating to, among others, the Didipio gold and copper project, the Far Southeast gold project, the Kingking gold and copper project, the Masbate gold project, the Rapu-rapu poly-metallic project and the Siana gold project. He provides advice to clients on all aspects of mining projects, including project structuring, joint ventures, acquisitions, corporate and project financing, legal due diligence review, land acquisition, and permitting. He also assists clients in the drafting and review of contracts entered into by mining companies, including ore supply agreements, EPC contracts, operating agreements, royalty agreements, and similar agreements.

In the field of oil and gas law, he has acted as counsel to various oil and gas companies, including global leaders in oil and gas exploration and development. He provides advice to clients on all aspects of oil and gas projects, including project structuring, establishment of a presence in the Philippines, acquisition of project companies, corporate and project financing, legal due diligence review, farm-in and farm-out transactions, sale and purchase of an interest in a service contract, and drafting and review of contracts related to oil and gas projects. He also represents financial institutions who lend to oil and gas companies.

With respect to the energy sector, Mr. de Leon has done work relating to, among others, the Caliraya-Botocan-Kalayaan hydroelectric project, the Casecnan hydroelectric project, the Mahanagdong geothermal power project, the Malitbog geothermal power project and the Upper Mahiao geothermal power project. Together with other lawyers of the firm, Mr. de Leon worked on some of the biggest transactions in the Philippine energy sector, such as the following:

  • the acquisition by Sumitomo Corporation and Japan Power in 2005 of an interest in CBK Power Company Limited. This transaction was awarded 2005 Deal-of-the-Year by the international publication Asian-Counsel and was shortlisted for Deal-of-the-Year by the International Financial Law Review;
  • the acquisition by Marubeni Corporation and Tokyo Electric Power in 2007 of the Philippine assets of Mirant through a share purchase transaction. At that time, the transaction was one of the biggest sale and purchase transactions in the Philippines. The transaction was named as one of Asian-Counsel's 2007 Deal of the Year.
Mr. de Leon also advises on a wide array of tax issues, including those relating to transaction structuring, joint ventures, acquisitions, financing, and tax treaty relief applications.

Mr. de Leon also sits as director and corporate secretary in several Philippine companies.


Chambers Global Guide 2012 named Mr. de Leon as one of the leading lawyers in the Philippines in the field of energy and natural resources. Chambers Global Guide 2007 has also named him as one of the leading lawyers in the Philippines in the field of general business law.

He is mentioned in The Legal 500: Asia Pacific Guide to Asia’s Commercial Law Firms (2007, 2008, 2009, 2010, 2011 and 2012) and in Chambers Asia’s Leading Lawyers for Business (2009, 2010, 2011 and 2012).

Mr. de Leon was a lecturer at the University of the Philippines College of Law for several years, and prior to that, he taught at the University of the Philippines College of Business Administration. He also worked as legal officer at the United Nations Compensation Commission in Geneva, Switzerland.

He co-authored the Corporation Code of the Philippines Annotated, Comments and Cases on Obligations and Contracts, and Comments and Cases on Credit Transactions. He also contributed the Philippine chapters of several international publications, including Digest of Commercial Laws of the World, CCH Doing Business in Asia, Getting the Deal Through - Mining, Remedies for International Seller of Goods, Product Liability in the Asia Pacific, and Warranties and Disclaimers: Limitations of Liability in Consumer-Related Transactions.


English, Filipino.


He is a member of the Integrated Bar of the Philippines, Inter-Pacific Bar Association, and Tax Management Association of the Philippines.


Mr. de Leon obtained his Bachelor of Arts (1984, cum laude) and Bachelor of Laws (1988) from the University of the Philippines. He was admitted to the Philippine Bar in 1989.

He received his Master of Laws (1993) from the University of Michigan.


Projects and energy

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Hector de Leon - SyCip Salazar Hernandez & Gatmaitan

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SyCip Salazar Hernandez & Gatmaitan

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  • SyCipLaw TMT Bulletin: “More Philippine Data Privacy Act: Are you Ready for Phase II?”

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  • IBA Taxes Committee: “Developments in Philippine Tax Laws and Regulations”

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  • 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.
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    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.