Award-winning Philippine legal counsel driven by excellence and integrity.
Founded in 2017 on principles of excellence and integrity, VAL Law is an award-winning Philippine firm that combines traditional practice with modern, tech-enabled strategy. Following its July 2026 merger with Inicio Law, the Firm offers a full suite of multidisciplinary services — integrating expertise in litigation and dispute resolution, tax, corporate and commercial law, and regulatory compliance. Backed by a team with distinguished credentials and top-tier firm experience, VAL Law delivers innovative, commercially sound solutions tailored to local and international clients across diverse industries.
Founded in 2017 on principles of excellence and integrity, VAL Law is an award-winning Philippine firm that combines traditional practice with modern, tech-enabled strategy. Following its July 2026 merger with Inicio Law, the Firm offers a full suite of multidisciplinary services — integrating expertise in litigation and dispute resolution, tax, corporate and commercial law, and regulatory compliance. Backed by a team with distinguished credentials and top-tier firm experience, VAL Law delivers innovative, commercially sound solutions tailored to local and international clients across diverse industries.
Our Services
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Our People
Senior Partners
Senior Partners
Elyrhey Cesar R. Vasig, JD
Managing Partner, Founding Partner
Paolo E. Abarquez, JD
Founding Partner
Alexander O. Ner, JD
Junior Partners
Maria Pia Altea-Urgello, JD
Mary Aubbrey Leigh B. Lim-Barreras, CPA, JD, LLM
Junior Partners
Reeneth B. Santos, JD, LLM
Mitchel Q. Tuazon, JD
Glenn Albert M. Ocampo, LLB
VAL Manila
Associates
Basilio Gerardo B. Apolinario VIII, JD
Deriq M. David, JD
Aemel Janae C. De Leon, JD
Daniel Josh P. Gatus, JD
Jan-Derrick Royce A. Gomez, JD
Miguel Carlos P. Pangilinan, JD
Anna Rochelle D. Payongayong, CPA, JD
Jemimah Christian R. Solomon, JD
Lesley Ysabel B. Sumagpang, CPA, JD
Harve Christian A. Tan, JD
Associates
Special Counsels
Basilio Gerardo B. Apolinario VIII, JD
Deriq M. David, JD
Aemel Janae C. De Leon, JD
Daniel Josh P. Gatus, JD
Jan-Derrick Royce A. Gomez, JD
Ruben V. Abarquez, LL.B.
Kip Francis P. Villanueva, JD
Miguel Antonio S. Regal, JD
Kevin Dominic G. Dinsay, JD
Justin Andrew R. Yanez, JD
Arvin Eduard H. Cruz, JD
Miguel Carlos P. Pangilinan, JD
Anna Rochelle D. Payongayong, CPA, JD
Jemimah Christian R. Solomon, JD
Lesley Ysabel B. Sumagpang, CPA, JD
Harve Christian A. Tan, JD
Basilio Gerardo B. Apolinario VIII, JD
Deriq M. David, JD
Aemel Janae C. De Leon, JD
Daniel Josh P. Gatus
Jan-Derrick Royce A. Gomez, JD
Ruben V. Abarquez, LL.B.
Kip Francis P. Villanueva, JD
Miguel Antonio S. Regal, JD
Special Counsels
Kevin Dominic G. Dinsay, JD
Justin Andrew R. Yanez, JD
Arvin Eduard H. Cruz, JD
Our Locations
Makati City – Main Office
4F, Vernida I Building, 120 Amorsolo Street, Legazpi Village, Makati City 1229
Bonifacio Global City
Unit 1208, High Street South Corporate Plaza Tower 2, 11th Avenue corner 26th Street, Bonifacio Global City, Taguig City 1635
Manila City
Unit 18A, Marina Residential Suites MH Del Pilar Street, Malate, Manila 1004
Cebu City
Unit 3 & 4, S.R. Cortes Business Park, 219 A.S. Fortuna Street, Bakilid, Mandaue City, Cebu 6014
Davao City
101-3 Juan Luna Street, Davao City 8000
