Mr Angelo Patrick Advincula > Zambrano Gruba Caganda & Advincula > Manila, Philippines > Lawyer Profile

Zambrano Gruba Caganda & Advincula

Work Department



Commercial Law, Commercial Litigation and Arbitration, Government Policy, Taxation.


Atty. Advincula graduated with a degree of Bachelor of Laws from the University of the Philippines. Atty. Advincula is competent in Commercial Litigation and Arbitration in the fields of BOT infrastructure contracts and water concession contracts. He was engaged by the Office of the Government Corporate Counsel, the Department of Justice and the National Irrigation Authority in the following cases: 1) Successful defense of a Government agency against a USD 125 million claim for contractual default and non-performance filed by a power producer; 2) Successful defense of a government-owned corporation in an UNCITRAL arbitration filed by a water concessionaire, which charged the agency with contractual default and fraud in administering the BOT agreement, and which involved the amount of USD 108 million; 3) Defense of a partly government-owned private bank in a case involving the transfer of alleged ill-gotten funds in the amount of USD 634 million to the Philippine Government; and 4) Representation of a Philippine province in a USD 100 million damages claim against a Canadian mining company for pollution and environmental damage.

Atty. Advincula’s notable engagements in the practice of Mergers and Acquisitions include: 1) He represented a principal in a USD 78 million acquisition of a corporation engaged in the supply and importation of liquefied petroleum gas in the Philippines; 2) He represented a principal through several companies in a USD 132.8 million acquisition of a controlling stake in a publicly-listed domestic Commercial bank; 3) He represented the shareholders in the initial public offering, in domestic and international market, of a domestic retail corporation in the sum of USD 189 million; and 4) He advised a real estate developer on the acquisition of a USD 134 million property by structuring a deal featuring a cost-efficient and time-sensitive agreement beneficial to both the buyer and the seller.

In the field of Taxation, Atty. Advincula advises clients on the tax implications of domestic international transactions, including mergers, acquisitions, financings, investments, joint ventures and restructurings. He was instructed by a number of Fortune 500 companies in seeking favorable guidance and rulings from the Bureau of Internal Revenue, handling tax assessments and audits before the Court of Tax Appeals, as well as securing VAT refunds. Some highlights include: 1) Successful defense of a Fortune 500 Company against a USD 33 million tax assessment involving deficiency income taxes and the application of income tax holidays; 2) Successful claim for a USD 8.2 million tax refund for a multinational power producer involving VAT zero-rated power sales; and 3) Tax structuring advice to a US software company in preparation for a USD 120 million government bidding.

He was a Lecturer at the Ateneo School of Law in Taxation. He was also a Director of Asia United Bank, and served as Chairman of its Trust Committee. He is presently the Corporate Secretary of Philippine Bank of Communications.


English, Filipino.


Integrated Bar of the Philippines Tax Managers Association of the Philippines.


University of the Philippines – BA (Philosophy)
University of the Philippines College of Law – LLB (Laws).

Lawyer Rankings

Philippines > Banking and finance

(Leading individuals)

Angelo AdvinculaZambrano Gruba Caganda & Advincula

Philippines > Tax

(Hall of Fame)

Angelo AdvinculaZambrano 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.

Philippines > Dispute resolution

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.

Philippines > Corporate and M&A

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 > TMT

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