Biography

Timothy Joseph N. Lumauig is a founding partner of VAL Law, and currently leads the firm’s tax and corporate practice areas. Representing domestic and foreign clients, TJ has extensive experience in international tax and cross-border transactions, corporate restructurings, estate planning, mergers and acquisitions, and strategic investment structuring, ranging from small-scale isolated transactions to hundred million dollar investments, acquisitions, and global restructuring activities. He is also active in acquisition finance, project development and finance, and has advised clients with respect to Philippine anti-trust issues and regulatory approvals.

After placing 9th overall in the 2009 Philippine Bar Examinations, TJ specialized exclusively in the tax and corporate fields. He served as an Associate Director in SyCip Gorres Velayo (SGV) & Co. / Ernst & Young Philippines, and subsequently as the most Senior Associate of the taxation / corporate practice group at Puno & Puno Law Offices, in which he was the lead associate in various key projects that garnered back- to-back Asian Legal Business’s Tax and Trusts Law Firm of the Year awards. Raised in the fast-paced commercial capital of New York City prior to relocating back to Manila, with international training programs along the way, TJ seeks to apply his growing expertise to the Philippine horizon to ultimately aid in the commercial success of individual and corporate clients, while furthering the economic development of the nation.

Bar Qualification

Ranked 9th Overall, 2010 Philippine National Bar Examinations

Education

• Ateneo de Manila University School of Law (Juris Doctor, 2009)
• Ateneo de Manila University (A.B. Economics, 2005)

Work Experiences

• Senior Associate – Puno & Puno Law Offices, 2012-2018
• Associate Director – International Tax Services, SyCip Gorres Velayo (SGV) & Co., [Ernst & Young (Philippines)], 2010-2012