Mr. Cruz earned both his undergraduate and law degrees from the University of the Philippines in Diliman.
He has been a practicing corporate lawyer since 2002, and began his legal career in one of the world’s largest tax and audit firms, where he rose to the position of tax manager. Much of his work experience is in tax and corporate services, where he worked with corporate entities with various concerns, including multinational companies, publicly listed corporations, as well as government-owned and controlled corporations (GOCCs). He has also provided legal and tax advice to investors seeking assistance on market entry into the Philippines.
His practice is focused on the myriad corporate and tax related concerns that a corporate entity may be subject of, including rendering opinions on various issues affecting the investments of corporate clients, specifically the tax and other legal incidences of specific contracts and transactions; applying provisions of international tax treaties as they relate to cross-border transactions; reviewing and providing advice on contracts such as joint-ventures, turn-key contracts and other corporate actions. He also provides evaluation and advice for corporations wishing to avail of government tax compromise of internal revenue taxes, abatement of penalties, as well as voluntary assessment and abatement programs and tax efficient corporate structures and tax advantaged investments.
Mr. Cruz also renders advice and assists clients in implementing the most tax efficient manner by which corporate reorganizations and quasi-reorganizations may be effected. He provides assistance in securing endorsements, rulings and opinions from various government agencies, (i.e. DOF, BIR, SEC, etc.) with regard to various tax and corporate issues such as tax-free exchanges, tax exemptions and tax relief, handling of protests of tax assessments, as well as administrative claims for refund or credit. He also has extensive experience in securing tax clearances on transfers of real property and shares of stock, as well as closures.
Prior to formally joining JLP-Law, Mr. Cruz ran his own law office as a solo practitioner.