Firm Profile > Zambrano Gruba Caganda & Advincula > Manila, Philippines

Zambrano Gruba Caganda & Advincula

Philippines > Tax Tier 1

A member of the WPG Law Network, Zambrano Gruba Caganda & Advincula is particularly adept at disputing Bureau of Internal Revenue assessments, often appearing before the Supreme Court and the Court of Tax Appeals in high-value matters. On top of this longstanding strength, Lily Gruba  is noted for her wide-ranging expertise in tax planning and deficiency tax assessments; Angelo Patrick Advincula  specialises in assisting MNCs; Jorge Alfonso Melo  regularly represents Philippines Airlines in major tax issues; Juan Miguel Victor De La Fuente  is well-versed in the tax audit process and tax compliance; while Antero Jose Caganda  handles a broad spectrum of tax issues.

Key clients

Philippine Airlines, Inc.

G & W Architects, Engineers and Project Consultants, Co.

Island Quarry and Aggregates Corporation

Asia United Leasing and Finance Corporation

Philippines > Banking and finance Tier 2

Recognised for its expertise in tax matters, Zambrano Gruba Caganda & Advincula is equally adept on issues linked to capital markets, foreign investment and dispute resolution. In particular, it covers the documentation of regular and syndicated loans, the formulation of collateral packages and assisting with legal clearances for loan release. Rendering services to companies in infrastructure, power generation and manufacturing, its client base extends to restaurants, educational institutions, cooperatives and trade associations. Five leads oversee the offering: Lily Gruba , Antero Jose Caganda , Angelo Patrick Advincula , Jorge Alfonso Melo  and Michael Stephen Lao.

Practice head(s):

Lily Gruba; Antero Jose Caganda; Angelo Patrick Advincula; Jorge Alfonso Melo; Michael Stephen Lao


The firm is thorough in conducting due diligence and documenting commercial transactions for our Bank in terms of methodology, scope of coverage, and turn around time.’

I closely work with the senior partner, Lily Gruba, who always thinks outside of the box. Ms. Gruba is a lawyer who has business acumen aligned to the business objectives of the bank.’


Key clients

Asia United Bank Corporation

Philippine Bank of Communications

Bank of the Philippine Islands – Capital Corporation

BDO Unibank, Inc.

Philippines > Corporate and M&A Tier 3

Zambrano Gruba Caganda & Advincula advises both domestic and international clients on a wide range of corporate and M&A matters, including due diligence, preparation and review of shareholders’ agreements, negotiations, and securing relevant approvals. Lily Gruba is an expert in cross-border transactions, while Angelo Patrick Advincula advises Fortune 500 companies on the tax implications of corporate transactions. Michael Stephen Lao assists local and foreign clients with mergers and collaborative agreements with government-owned corporations.

Philippines > Dispute resolution Tier 3

Zambrano Gruba Caganda & Advincula has extensive experience in all facets of litigation, with a strong focus on tax disputes. It offers advice on every step of the litigation process, including preparation of pleadings, representation, negotiation, trial, appeals, and enforcement of judgments. The team also has experience in arbitration, where it represents clients before the International Arbitration Centers in Singapore and Hong Kong. Antero Jose Caganda is experienced in representing clients before the Supreme Court and the Central Board of Assessment Appeals. Juan Miguel Victor Dela Fuente specialises in contentious and non-contentious taxation matters. Angelo Patrick Advincula and Jorge Alfonso Melo  are also recommended.

Key clients

Philippine Airlines, Inc.

G & W Architects, Engineers and Project Consultants, Co.

Island Quarry and Aggregates Corporation

Asia United Leasing and Finance Corporation

Philippines > TMT Tier 3

A member of the Wong Partnership Group, Zambrano Gruba Caganda & Advincula has earned a strong reputation for advising digital banking and fintech companies such as Jazzypay and Railspay. The firm is experienced in assisting companies in securing the necessary registrations, permits, and licenses to operate electronic payment systems and as electronic money issuers. It also provides services relating to cybersecurity, including reviews of vulnerability assessments, the establishment of cybersecurity operations centers, and technology service agreements. Angelo Patrick Advincula leads the practice and serves as corporate secretary to several fintech companies in the Philippines

Practice head(s):

Other key lawyers:


‘ZGLaw is professional and efficient in terms of securing bank licenses and giving legal advice to local companies related to finance/fintech.’

‘I value their efficient and professional work ethic.’

‘Having experienced working with other law firms, ZGLaw is above the others in terms of promptness and appropriateness in responding to legal issues brought before them. Knowledge of the industry sector where our company belongs is another capability of the firm which augurs well in the light of changing economic environment brought about by the pandemic.’

‘Our company has been working well with the team of Angelo Advincula and John Godinez.’

Key clients

Lulu Financial Services



Next Generation Technologies Global

Doconchain PH

The firm: ZGLaw was founded in 1993 by the late Atty Daisy G Zambrano and Atty Lily K Gruba, who is the firm’s managing partner. In 2002, Atty Antero Jose M Caganda and Atty Angelo Patrick F Advincula were admitted to the partnership. In 2011, Atty Jorge Alfonso C Melo joined the firm as its fourth partner, followed by Atty Juan Miguel Victor C dela Fuente in 2013.

In 2016, the firm name was changed to Zambrano Gruba Caganda & Advincula. The firm continues to grow in size and in its practice fields while keeping its core values of excellence, diligence, innovation and service foremost.

Recently in 2017, ZGLaw agreed to collaborate and enter into a strategic alliance with WongPartnership LLP, one of the top law firms in Singapore and the region, with practices in China, Malaysia, Indonesia, Vietnam, Myanmar and the Middle East.

Areas of practice: ZGLaw is a mid-sized, full-service law firm representing and advising various local and foreign clients in the Philippines. In the past years ZGLaw has been consistently recognised by its peers and legal publications as a recommended firm in the following practice areas: taxation, banking and finance, corporate and M&A, dispute resolution.

Taxation: the firm specialises in both litigious and non-litigious matters in taxation. For litigious matters, the firm handles claims for tax refunds or issuance of tax credit certificates, and cases for cancellation of deficiency tax assessments. For non-litigious matters, the firm handles the tax audit process, tax compliance, and reconciliation for and settlement of deficiency tax assessments.

Banking and finance: the firm is regularly consulted by domestic universal and commercial banking institutions on tax, operations, compliance and other related matters. As external counsel, the firm is regularly engaged by its client-banks to document multimillion-dollar loan transactions.

Corporate and M&A: the firm acts as adviser and counsel for businesses setting up offices in the Philippines. It is likewise on retainer by hundreds of companies for corporate housekeeping and regular corporate matters. In M&A, the firm acts as adviser and transaction counsel for multimillion-dollar asset and share acquisition deals.

Dispute resolution: the firm handles civil and criminal litigation before the lower courts, the Court of Appeals, and the Supreme Court for its various clients. It likewise participates in arbitration proceedings in local and foreign arbitration tribunals. The firm currently handles numerous tax cases before the Court of Tax Appeals and the Supreme Court.

Department Name Email Telephone
Arbitration Jorge Alfonso C Melo
Arbitration Angelo Patrick F Advincula
Banks, banking and finance Lily K Gruba
Banks, banking and finance Antero Jose M Caganda
Business and company formation Antero Jose M Caganda
Business and company formation Jorge Alfonso C Melo
Constitutional Joaquin G Bernas
Corporate Lily K Gruba
Corporate Antero Jose M Caganda
Energy Angelo Patrick F Advincula
Foreign investment Antero Jose M Caganda
Foreign investment Angelo Patrick F Advincula
Government bidding and tenders Angelo Patrick F Advincula
Intellectual property Antero Jose M Caganda
Joint ventures Antero Jose M Caganda
Joint ventures Angelo Patrick F Advincula
Labour Juan Miguel Victor C dela Fuente
Labour Artemio P Calumpong
Litigation Jorge Alfonso C Melo
Litigation Artemio P Calumpong
Mergers, acquisitions and divestitures Lily K Gruba
Mergers, acquisitions and divestitures Antero Jose M Caganda
Tax Lily K Gruba
Tax Angelo Patrick F Advincula
Tax Juan Miguel Victor C dela Fuente
Photo Name Position Profile
Mr Angelo Patrick Advincula  photo Mr Angelo Patrick Advincula Commercial Law, Commercial Litigation and Arbitration, Government Policy, Taxation.
Mr Antero Jose Caganda  photo Mr Antero Jose Caganda Corporate Law, Tax Advisory, Banking.
 Juan Miguel Victor De La Fuente  photo Juan Miguel Victor De La Fuente Taxation, Corporate Practice.
Prof Lily Gruba  photo Prof Lily Gruba Commercial Transactions, Banking, Tax, Mergers and Acquisitions.
Mr Jorge Alfonso Melo  photo Mr Jorge Alfonso Melo Court Litigation, Dispute Resolution, Special Projects.
Number of lawyers : 24
Contacts : Antero Jose M Caganda
Contacts : Angelo Patrick F Advincula

As part of the Firm’s Corporate Social Responsibility, the Firm renders legal services to several non-stock non-profit religious institutions. The Firm’s legal services generally comprise legal advisory in all aspects of their day-to-day operations, which includes tax advisory, assistance in securing Certificate of Tax Exemption Rulings from the Philippine Bureau of Internal Revenue, and general corporate work and compliance. Notably, the Firm has been assisting these organizations in successfully defending them in various tax audits conducted by the Philippine Bureau of Internal Revenue.

  • Tax