Lily K. Gruba


Managing Partner

Practice Areas: Commercial Transactions, Banking & Finance, Tax, Mergers and Acquisitions.

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

Lily was the Undersecretary of the Department of Finance from 1998 to 2001. She was also a Philippine Bar examiner for Taxation Law in 2007 and for Commercial law in 2012.

Lily 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, a Professor on Taxation Law, Mergers & Acquisitions and Local Government Finance, and a bar reviewer at the Ateneo de Manila University School of Law. She is also a current Director of Asia United Bank.

In 2018, she was named as one of the 100 Top Lawyers in the Philippines by Asia Business Law Review.

Lily also authored the Taxation book titled “Guide Notes and Cases on the General Principles of Taxation and the Organization of the B.I.R” released in 2016. In 2019, she released her second book titled “Guide Notes and Cases on Tax Remedies”. Lily's second book moves away from the foundational principles and focuses on the rights and reliefs available to taxpayers under the Taxation laws.

As part of her sports advocacy, Lily is also the team manager of the volleyball team "Creamline Cool Smashers", a top professional women's volleyball team contending in the national Premier Volleyball League (PVL).

Philippines top lawyers a list 2

The Philippines' Top 100 Lawyers (2019)

Legal 20500

Leading Individual in Tax (2019, 2020)

Asia law profiles 1

      Notable Practitioner (2020) Recommended Lawyer (2013, 2014)

Ai 20acquisition 20international 20leading 20adviser 20awards 202019

 Leading M&A Transactions Lawyer of the Year, Philippines (2019)

“She provides relevant input to risk assessment and decision making." - Client Feedback, Asialaw Profiles 

Lily is "technically knowledgeable, has effective interpersonal skills and is highly regarded in the business sector." - Client Feedback, Asialaw Profiles 

Lily is "one of the best tax lawyers in the country." - Client Feedback, Asialaw Profiles 

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632 889 6060

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