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The Lawyers of Our Firm

A&T Law was founded by reliable and dynamic attorneys who are passionate practitioners and scholars of the law. Our lawyers thrive in accomplishing great things as a team. As pioneers and agents of change, they concentrate on presenting our clients with modern and innovative strategies for their legal problems. We want our clients to focus on their business ventures, profession, and occupation and to entrust their legal concerns to us. Prior to setting up a Philippine law firm, our Filipino lawyers were able to handle a lot of legal matters when they were still working as associate lawyers of private law offices. They learned from the best lawyers in the Philippines.

 

Our attorneys in the Philippines have a solid understanding of the law, but they will never be self-satisfied. Thus, even with our attorneys’ training and education, our clients can expect that even the smallest details of their legal matters will be given sufficient attention. Our caring Philippine lawyers recognize each client's unique circumstances. They offer fair and flexible fees suited for a client's specific requirements. When clients visit our law office in Quezon City, Philippines, they meet not just our lawyers and attorneys, but also the people who defend and uphold their rights.

A&T Law’s legal counsels and advisers are efficient, hands-on, transparent, and responsive hard-workers who trailblaze excellence in the field of law.

  Meet Our Lawyers  

Atty. Reginald M. Arceo has provided legal services and counsel to growing and established businesses, individuals, and professionals. His practice areas focus mainly on corporate, real estate and property law, labor and employment lawforeign investmentstransactions, contracts, and legislative consultancy.

 

Atty. Arceo was a bar topnotcher, placing 4th in the Philippine Bar Examinations. He is a member of the Bulacan Chapter of the Integrated Bar of the Philippines. Before establishing his law office in Quezon City, Atty. Arceo was taught and trained by some of the best lawyers in the Philippines. 

 

Atty. Arceo was an associate attorney at Puyat Jacinto & Santos Law Offices (PJS Law) in Rockwell Center, Makati City, where he was involved in the firm’s corporate, banking and finance, foreign investments, competition law and anti-trust, energy, real estate, and labor practices. He then served as a court attorney at the Sandiganbayan, the special graft and corruption court of the Philippines. Furthermore, he was a legal apprentice at the Angara Abello Concepcion Regala & Cruz Law Offices (ACCRA Law) in Bonifacio Global City, Taguig City and the Sycip Salazar Hernandez & Gatmaitan Law Offices (Sycip Law) in Makati City. These law offices are some of the top law firms in the Philippines.

 

Atty. Arceo received his Juris Doctor degree, Second Honors, from the Ateneo de Manila University Law School in Rockwell Center, Makati City, and was part of the top six of his graduating class. While in law school, he was a scholar of the Ateneo Law Scholarship Foundation and the Roberto “Bobby” Gana Scholarship Foundation. He also volunteered as a paralegal for the Human Rights Victims’ Claims Board in Quezon City.

 

Prior to law school, Atty. Arceo obtained his bachelor of arts degree in Public Administration from the National College of Public Administration and Governance (NCPAG), University of the Philippines – Diliman, Quezon City, where he was a university and college scholar. He had his internship at the Land Registration Authority in Quezon City.

 

Atty. Arceo was awarded by the Provincial Government of Bulacan a Special Citation in the Field of Law during the 2016 Gintong Kabataan Awards. He also received the Gawad Bunying Abogadong Bulakenyo by the Integrated Bar of the Philippines – Bulacan Chapter.

Atty. Arceo is a law professor at the Tarlac State University School of Law. He teaches securities law, trusts, law on agency, join ventures, and partnership law. He also serves as a board director of Farmers Savings and Loan Bank, Inc. and Emerald Rural Bank, Inc., both under the Ropali Group of Companies.

 
 

Atty. Kyle D. Irasusta currently focuses on taxation lawcorporate and commercial lawmergers and acquisitions, special projects, immigration law, and land titles and deeds

 

Atty. Irasusta is a CPA lawyer, who obtained her degree in Accountancy from the University of Santo Tomas and her Juris Doctor degree from the Ateneo de Manila University School of Law with Honors.

 

Atty. Irasusta started in SyCip Gorres Velayo & Co. (SGV & Co.), a member of Ernst & Young Global Limited, as a Certified Public Accountant (CPA) and Financial Assurance Associate in 2011, and later became Senior Associate in 2013. Prior to joining Arceo Balmoja & Irasusta Law Firm, she was a tax lawyer and corporate attorney at Gatmaytan Yap Patacsil Protacio & Gutierrez Law (C&G Law), a law office based in Makati City and a member firm of the Rajah & Tann Asia (Southeast Asia’s largest legal network).  During her tenure at C&G Law, she advised local and foreign clients on issues involving Philippine tax laws (i.e., The National Internal Revenue Code, as amended by the TRAIN Law).  In particular: regular tax compliancetax-efficient structuring of transactionsavailment of tax incentives and tax treaty reliefadministrative protest and judicial appeal (Court of Tax Appeals) of tax assessments issued by the Bureau of Internal Revenue (BIR), request for BIR ruling, estate tax (i.e., extrajudicial settlement of estate, estate planning), and tax exceptions of retirement plans.

 

As a corporate legal counsel, Atty. Irasusta assisted in the general corporate housekeeping of various companies, including serving as corporate secretary for a technology-driven business solutions provider, a publicly-listed foreign pharmaceutical company, and non-stock corporation or association of energy companies.  She also advised clients with foreign investments in setting-up business (branch office, representative office, subsidiary), incorporating, and registering in the Philippines, including tax implications and potential tax incentives (i.e., PEZA registration).  Furthermore, she drafted and reviewed different types of contracts, including share purchase agreements, lease agreements, retirement plan rules and regulations, trust agreements, labor contracts, land sale documents (i.e., deed of absolute sale) and other contracts involving real estate transactions.

 

Atty. Irasusta also assisted in various due diligence exercises, including cross-border transactions, pursuant to share transfer, asset sale, loan transactions, sales of real estate properties, public-private partnership projects, and energy-related projects.

 

With her extensive experience as a tax lawyer, Atty. Irasusta is able to provide legal business advice with tax considerations.

 

During her apprenticeship, she worked on various corporate law and immigration law matters at the top law firms in the Philippines.  She was a legal apprentice at Angara Abello Concepcion Regala & Cruz Law Offices (ACCRA Law) in Bonifacio Global City, Taguig City and Sycip Salazar Hernandez & Gatmaitan Law Offices (Sycip Law) in Makati City. 

 

Atty. Irasusta is a member of Philippine Institute of Certified Public Accountants and Integrated Bar of the Philippines, Makati Chapter.

 

Atty. Nel Vincent G. Balmoja is a partner of the firm whose practice focuses on litigation and dispute resolution and election law.

Atty. Balmoja is a seasoned litigator who has extensive experience in corporate, civil, family law, immigration, criminal, administrative, and labor matters before judicial, quasi-judicial, and administrative bodies such as the Supreme Court, Court of Appeals, trial courts, arbitral tribunals, Securities and Exchange Commission, Bureau of Immigration, Department of Trade and Industry, National Labor Relations Commission, Department of Justice, Insurance Commission, Housing and Land Use Regulatory Board, and Intellectual Property Office.

Atty. Balmoja is often invited to conduct various lectures and seminars to the Philippine National Police, Local Government Units, and educational institutions. He also acted as counsel for many politicians in the past local and national elections. 

 

After receiving his bachelor of science degree in Business Economics from the University of the Philippines, Atty. Balmoja worked at the Development Bank of the Philippines. He then acquired his Juris Doctor degree from the Bulacan State University in Malolos City, Bulacan, where he was a scholar and active student leader of several organizations.

 

Atty. Balmoja previously worked as an associate at the Rivera and Rivera Law Offices in Angeles City, Pampanga, where he was exposed to diverse areas of law practice. He also had a stint as the General Corporate Counsel of MVP Asia Pacific, Inc. in Clark Freeport Zone.

Atty. Balmoja is an active member of the Bulacan Chapter of the Integrated Bar of the Philippines. 

 

Atty. Balmoja is a member of the Pulo ng Iilan Masonic Lodge : : 439, MWGLP. He is also a law professor at the Tarlac State University School of Law.

 

Atty. Mark Haddison P. Tandoc’s practice areas focus on litigation and dispute resolution, labor, corporate, criminal law, property law, election law, and administrative law.

 

Atty. Tandoc has represented clients involved in administrative, criminal, civil, labor, and commercial cases. He has appeared before the different quasi-judicial agencies and regular courts in the Philippine judicial system.

 

He regularly provides legal advice to various companies, individuals, and politicians. Aside from his success in litigating numerous cases, he was able to enter into out-of-court compromise agreements and settlements that benefitted the Firm’s clients.

 

Atty. Tandoc is committed to providing A&T Law Firm’s clients with efficient, responsive, transparent, and hands-on representation and counselling.

Atty. Tandoc is a member of the Pangasinan Chapter of the Integrated Bar of the Philippines.

 

Before having his own law office in Quezon City, Atty. Tandoc worked at the Pasiliao Law Office in Lingayen, Pangasinan. He was a college professor at the University of Luzon in Dagupan City, Pangasinan and an instructor at the Hilkan Montessori School, also in Pangasinan.

 

Atty. Tandoc obtained his Juris Doctor degree from the Ateneo de Manila University Law School in Rockwell Center, Makati City, where he was taught by some of the best lawyers in the Philippines. In law school, he was a Dean’s Lister and a scholarship grantee of the Ateneo Law Scholarship Foundation. An environmental advocate, he was a former vice-president of the Environmental Law Society of Ateneo de Manila Law School.

 

Previous to law school, Atty. Tandoc completed his bachelor of arts degree, major in Philosophy (Pre-divinity) at the Ateneo de Manila University Loyola Schools in Quezon City.

Atty. Ricardo A. Sunga III is a litigation of counsel of A&T Law who handles special cases. He has extensive criminal, civil, and administrative litigation experience. For over 25 years, he has practiced as a trial lawyer, not only before Philippine courts, but also before international tribunals such as the United Nations (UN) Human Rights Committee.

 

Atty. Sunga has a Master of Laws from University of New South Wales, Sydney Australia, Bachelor of Laws from University of the Philippines (UP), and Bachelor of Science in Management Engineering from the Ateneo De Manila University. He is a recipient of an Australian Leadership Award Scholarship

 

As a law professor, Atty. Sunga has taught international human rights law, international humanitarian law, international refugee law, international criminal law, and constitutional law, at the UP College of Law and De La Salle University (DLSU) College of law. He has lectured at the Mandatory Continuing Legal Education (MCLE) program of the UP Institute for the Administration of Justice. At the DLSU, he has served as the Chair of Political Law and as Director of the Developmental Legal Advocacy Clinic, which is the clinical legal education program of the DLSU. 

 

Atty. Sunga is a special procedures mandate holder appointed by the UN Human Rights Council. He is a member and former chair-rapporteur of the UN Working Group of Experts on People of African Descent. He has formed part of UN country fact-finding missions to Italy, United States, Canada, Germany, Spain, Argentina, and Ecuador to investigate the human rights situation of people of African descent and the racial discrimination they face. He has co-written allegation letters, urgent appeals and press-releases. He has presented the Working Group’s reports to the UN Human Rights Council in Geneva and Third Committee of the UN General Assembly in New York.   

 

With Atty. Sunga’s wealth of experience as a litigation lawyer before all kinds of courts and tribunals, not just in the Philippines but also abroad, he can competently advocate for the rights and causes of the firm’s clients.