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

Zambrano Gruba Caganda & Advincula stands out for its experience in contentious tax matters, frequently representing clients before the Court of Tax Appeals and the Supreme Court. In addition to acting for companies based in the Philippines, the team also acts for multinationals; its ability to do so is bolstered by its membership of the WPG Law Network. The team is also active in non-contentious matters. The practice is led by Lily Gruba, Antero Jose Caganda, Angelo Patrick Advincula, Jorge Alfonso Melo, and Juan Miguel Victor De La Fuente.

Philippines > Corporate and M&A

Zambrano Gruba Caganda & Advincula is instructed by international and local clients to advise on issues including the establishment of new entities, corporate acquisitions, and investment registration. The food and drink sector is an area of particular activity and in 2019 the team acted for multiple buyers on the acquisition of restaurant and fast food chains. Managing partner Lily Gruba specialises in structuring cross-border commercial transactions, and is also very experienced in tax-related matters having formerly sat on the board of directors of the Philippine Economic Zone Authority. Michael Stephen Lao  is notable for his work on foreign investments in the renewable energy and water sectors.

Philippines > Banking and finance

Zambrano Gruba Caganda & Advincula is known for its work advising banks on loan agreements, including regular and syndicated loans. Managing partner Lily Gruba recently advised a bank on the maiden issuance of bank bonds. Antero Jose Caganda is sought out to assist with transactions involving banks, while Jorge Alfonso Melo is currently serving as general counsel to a publicly listed bank alongside his position at the firm. Angelo Advincula is another name to note.