Welcome to the Official Website of

Gruba Caganda Advincula Melo & de la Fuente (GRUBA LAW)

Gruba Caganda Advincula Melo & de la Fuente (“GrubaLaw” formerly ZGLaw) is a mid-sized, full-service law firm representing and advising various local and foreign clients in the Philippines. We are highly regarded for our expertise on contentious and advisory tax. In the past years, we have been consistently recognized by our peers and legal publications for our Tax practice, as well as our practice in Banking & Finance, Mergers & Acquisitions, and Dispute Resolution.

Gruba Law was founded in 1993 by the late Daisy G. Zambrano and Lily K. Gruba. Starting out as the legal department of a commercial bank, the practice quickly grew into litigation and labor. Lily served in government as Undersecretary for the Department of Finance in 1998. The tax and corporate practice was then established and continued to grow, with the Firm handling many landmark cases for local airlines, banks and real estate companies. Recently the Firm has been recognized for its M&A and transactional advisory work.

Through our strategic alliance with WongPartnership LLP, a top law firm in Singapore, we are a member firm of the WPG regional law network comprising of firms from the Middle East, Malaysia, Indonesia, Philippines and Singapore.

Gruba Law continue to grow in size and in our practice fields whilst keeping our core values of excellence, diligence, innovation and service foremost.

Law Firm Ratings

“Zambrano Gruba Caganda Advincula Law Offices’ corporate practice is underpinned by the expertise of its superb tax group.”

“Zambrano Gruba Caganda & Advincula Law office has an excellent reputation in the market.”

“The expert tax lawyers attend to queries quickly”

“Zambrano & Gruba Law Offices is strong in M&A, and assisted P.G. Holdings with Acquiring a controlling stake in Philippine Bank of Communication for 4133 M.”

“Zambrano Gruba Caganda & Advincula’s banking and finance team is headed by Lily Gruba and has particular strength in advising banks on multibillion dollar loans in project financing matters.”

“Lily Gruba advised Asia United Bank on regular loan operations including preparing, reviewing and finalizing loan and collateral documentation.”

“Zambrano Gruba Caganda & Advincula is very competent in handling tax issues,’ says a client”

“Zambrano Gruba Caganda & Advincula offers responsive and offer solutions that are pragmatic.’ as per their client.”

“Zambrano Gruba Caganda & Advincula Law Offices is recommended for tax advice and litigation. Recent highlights include assisting a top Philippine bank in the recover of $3M in tax refund claims.”

“Zambrano Gruba Caganda & Advincula Law Offices has an excellent litigation practice, which regularly represents its domestic and international clients before the Bureau of Internal Revenue and the Court of Tax Appeals.”

“Zambrano Gruba Caganda & Advincula Law Offices has a strong reputation across the board for tax matters.”

Zambrano Gruba Caganda & Advincula have “demonstrated a complete and detailed understanding of our case, and have been able to explain the process we would be going through in the coming years.”

“Outstanding quality of service.”

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