Received her Bachelor of Laws (Ll.B.) degree from the University of the Philippines in 1997. She received her license as a Certified Public Accountant in 1991 and was admitted to the Philippine Bar in 1998. Formerly an associate lawyer with Castillo Laman Tan Pantaleon and San Jose Law Offices, she also served as Legislative Assistant to the Secretary of Finance from January to March 2001, and as a Revenue Officer of the Bureau of Internal Revenue from 1992 to 1997. She is a Professor of Taxation Law at the Far Eastern University Institute of Law.

• Acted as local lead counsel for a multinational investment company in its successful acquisition from a Philippine commercial bank of non-performing assets estimated at US$156-Million. Work included assistance in structuring the transaction, drafting and finalizing transaction documents, coordination with various government agencies for approval, and establishment of a special purpose vehicle under the Special Purpose Asset Vehicle Act ("SPV Act").

• Acted as counsel for the purchase and sale by an international bank of a Philippine commercial bank. Work involved negotiations with the local and foreign counsels of the sellers and investors, as well as drafting of the transaction documents.

• Acted as lead counsel for a multinational company in its purchase of one of the largest Philippine call centers.

• Advised a local savings bank in the transfer of non-performing assets and in the application for certificates of eligibility under the SPV Act.

• Acts as primary tax counsel to numerous companies, including banks, insurance companies, real estate developers, property managers, hotels and restaurants, manufacturers, information technology (IT) and business process outsourcing (BPO) companies.

• Renders technical assistance in relation to legislative initiatives, such as the Securitization Law, amendments to the Documentary Stamp Tax and Value Added Tax provisions of the National Internal Revenue Code.

• Handles tax structuring for local and foreign investments, including advice on possible incentives under EO 226, Foreign Investments Act and PEZA Law.

• Assists clients in the registration of subsidiaries and branches, including representative offices of foreign corporations, as well as the registration of Regional Headquarters and Regional Operating Headquarters.

• Acts as counsel in various tax litigation matters, including protests of tax assessments and claims for refund in the Court of Tax Appeals.

• Serves as tax agent for various companies in their application for tax treaty relief, tax-free exchange of assets for shares of stock, and other requests for ruling from the Bureau of Internal Revenue.

• Serves as counsel for taxpayers in relation to criminal cases filed by the Commissioner of Internal Revenue for alleged Tax Code violations.