Gruba Law

Firm Overview:
Zambrano Gruba Caganda & Advincula (“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 recognized by its peers and legal publications for its Tax practice, as well as its practice in Banking & Finance, Mergers & Acquisition, and Dispute Resolution.

ZGLaw was founded in 1993 by the late Daisy G. Zambrano and Lily K. Gruba, who is the Firm’s current Senior Partner. In 2002, Antero Jose M. Caganda, the Firm’s current Managing Partner, and Angelo Patrick F. Advincula were admitted to the partnership. In 2011, Jorge Alfonso C. Melo joined the Firm as its fourth partner, followed by Juan Miguel Victor C. de la Fuente. From 2019 to 2021, four new lawyers joined the partnership, namely: Michael Stephen H. Lao, Steven Michael S. De Guzman, Salvador Andrew S. Tugade, and Kimberly Joy L. Baraoidan.

ZGLaw has rendered service to companies in banking, telecommunication, power generation and supply, retail and manufacturing industries, and including restaurants, colleges and educational institutions, cooperatives, export enterprises, trade associations, and religious institutions. It boasts a stellar list of local clients, including BDO Unibank Inc., Asia United Bank Corporation, Philippine Bank of Communications, Philippine National Bank, Grand Plaza Hotel, Kepco Iljan (a consortium between the Korea Electric Power Corporation [KEPCO], Mitsubishi Corporation, Kyushu Electric and TeaM Energy Corporation [a joint venture between Tokyo Electric and Marubeni]), Philippine Airlines, Inc., Puregold Price Club, Inc., and Victoria Milling Company. Its team of lawyers also advised local government units and multinational corporations on capital raising and bond flotation issues. Noting the rapid growth of the Philippine economy resulting in foreign investment interest, ZGLaw has a specialist foreign investment practice that regularly advises on investment registration with the Philippine Central Bank as well as investment incentives by the Board of Investments and the Philippine Economic Zone Authority (PEZA).

The firm has an excellent reputation for handling tax cases. Its Tax practice is well acclaimed in the local and international legal community. In 2019, the firm has been recognized as the Tax and Trusts Law Firm of the Year by Asian Legal Business in the Philippine Law Awards 2019. In 2021, it was also ranked and recognized by esteemed international publications Chambers and Partners, Legal 500, and Asialaw Profiles.

In the field of tax, ZGLaw's team of lawyers advised Philippine Airlines in numerous instances: in 2015, on appeals for refunds and a dispute over taxation of aviation fuel; and in 2013, on a petition relating to excise duties on imported petroleum. The tax group also represented a national bank in civil, criminal, and administrative cases in connection with tax refunds worth hundreds of thousands of dollars. For a Fortune 500 company, ZGLaw has successfully handled a tax deficiency assessment case involving an amount of at least USD 40 Million and availed of Income Tax Holiday incentives worth USD 20 Million. In 2020, the firm also secured favourable decisions from the Supreme Court in favour of various clients, including the grant of claim for refund of erroneously paid capital gains tax amounting to USD 32.99 Million in a share swap transaction, and the cancellation of deficiency tax assessment amounting to USD 14 Million of a company engaged in architectural and construction services.

ZGLaw also worked with clients engaged in the financial technology business. Currently, it is assisting several companies in securing the necessary registrations, permits, and licenses to operate electronic payment systems as electronic money issuers. The firm was likewise engaged in assisting a company for its cybersecurity engagements, including review of vulnerability assessments and penetration testing, establishment of cybersecurity operations center, and technology service agreements, among many others.

Through ZGLaw's strategic alliance with WongPartnership LLP, a top law firm in Singapore, it became a member firm of the WPG regional law network, bringing together a group of five (5) prominent law firms across seven (7) countries in collaboration to provide clients with legal services in the Middle East, Malaysia, Indonesia, Philippines, and Singapore.

ZGLaw continues to grow in size and in its practice fields whilst keeping its core values of excellence, diligence, innovation, and service foremost.