Lily Gruba

Practice Areas

Atty. Gruba is the Firm’s Senior Partner. Atty. Gruba was appointed Undersecretary of the Department of Finance from 1998 to 2001. She also served as an examiner for the Philippines Bar for Taxation Law in 2007 & 2020 and Commercial Law in 2012. Atty. Gruba was formerly the Associate Dean of Ateneo de Manila University School of Law and is currently the Executive Director of Fr. Joaquin, SJ Institute for Continuing Legal Education. She is likewise a Professor of Taxation Law, Mergers and Acquisitions, and Local Government Finance and a bar reviewer at the Ateneo de Manila University School of Law. To add to her extensive résumé, Atty. Gruba is currently a Director of Asia United Bank. Recently, Atty. Gruba was nominated by the esteemed Legal500 as Tax Lawyer of the Year of Southeast Asia. In addition, for 5 years straight and counting, she was named one of the 100 Top Lawyers by Asia Business Law Review and has also been ranked as a Leading Individual in Tax for the years 2019 and 2020.

In addition to being a well-recognized lawyer and educator, Atty. Gruba is also a successful author. She wrote “Guide Notes and Cases on the General Principles of Taxation and the Organization of the B.I.R.” and “Guide Notes and Cases on Tax Remedies”. These two books, used by practicing lawyers and students alike, explain the fundamental principles and the rights and reliefs available to taxpayers under the Taxation Laws.

Atty. Gruba further expounds on the amendments introduced by the TRAIN Law to the National Internal Revenue Code of 1997 in her next book entitled “A Survey of the Amendments Introduced by TRAIN Law (R.A. 10963) to the National Internal Revenue Code of 1997.”