Prof Lily Gruba > Zambrano Gruba Caganda & Advincula > Manila, Philippines > Lawyer Profile

Zambrano Gruba Caganda & Advincula
Lily Gruba photo

Work Department

Managing Partner.


Commercial Transactions, Banking, Tax, Mergers and Acquisitions.


Atty. Gruba is the managing partner of the Firm. She graduated with a Bachelor of Laws degree from Ateneo Law School in 1976 and was admitted to the Bar in 1977. Atty. Gruba finished her Masters of Laws in Georgetown University Law Center in Washington, D.C. in 1981.

Atty. Gruba was the Undersecretary of the Department of Finance from 1998 to 2001. She was also the Philippines Bar Examiner for Taxation Law on 2007 and for Commercial law on 2012.

Atty. Gruba was formerly the Associate Dean of Ateneo de Manila University School of Law. Presently, she is the Executive Director of Fr. Joaquin, SJ Institute for Continuing Legal Education and is likewise a Professor on Taxation Law, Mergers and Acquisitions and Local Government Finance and a bar reviewer at the Ateneo de Manila University School of Law. Atty. Gruba is currently a Director of Asia United Bank. On 2018, she was named as one of the 100 Top Lawyers by Asia Business Law Review.

Atty. Gruba also authored the Taxation book entitled “Guide Notes and Cases on the General Principles of Taxation and the Organization of the B.I.R,” released in 2016. She will be releasing her second book early next year entitled “Guide Notes and Cases on Tax Remedies”. Atty Gruba’s second book moves away from the foundational principles and focuses on the rights and reliefs available to taxpayers under the Taxation laws.


Fookien, Mandarin, English, Filipino.


University of Sto. Tomas – B.A. (Psychology)
Ateneo De Manila University College of Law – Juris Doctor
Georgetown University – Masters in International Business Transactions.

Lawyer Rankings

Philippines > Tax

(Leading individuals)

Lily GrubaZambrano Gruba Caganda & Advincula

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.