INSIGHTSLAW & COMPANY - Key Persons

Job Titles:

• Certified Public Accountant

Francia A. Paor is a Certified Public Accountant and a senior para-legal of the law firm InsightsLaw & Company (formerly Tam-Yap & Ilao Law Offices) and the consulting firm, Asian Insights, providing consultancy services with utmost care and rigor, particularly in the area of accounting and tax compliance. She is also the audit partner of Tam-Yap Paor CPA's. Before joining Asian Insights in October of 2002, Ms. Paor worked at Sycip Gorres Velayo & Co. (SGV & Co.) and Uy Singson Abella & Co. (USA & Co). She also rendered accounting, auditing, taxation and management advisory services to enterprises in different fields, including associations, construction companies, leisure clubs, manufacturing, real estate, service and trade corporations. Ms. Paor also provides tax compliance reviews and tax-planning services on specific transactions, as well as assistance in tax and financial accounting and the contesting of tax assessments. She also conducts the review of accounting systems and procedures and assists clients in the preparation of the financial statements required by the client's external auditors. Ms. Paor ensures that audit engagements of the financial statements of the audit clients of the firm Tam-Yap Paor CPA's are conducted by the firm's accountants in accordance with the generally accepted auditing standards, from the planning, up to the review and preparation of audit working papers.

Job Titles:

• Senior Partner of the Firm, InisightsLaw & Company

Gina V. Ilao is a senior partner of the firm, InisightsLaw & Company (formerly Tam-Yap & Ilao Law Offices), with 20 years of practice in tax, corporate, and labor law. Prior to receiving her law degree, Ms. Ilao worked at the Internal Audit Unit of the Philippine Business for Social Progress (PBSP), an NGO formed by the top 100 Corporations of the Philippines. After taking the Bar Exams, Ms. Ilao joined the Tax Division of Ernst & Young International (EYI) (then locally affiliated with Punongbayan & Araullo). At EYI, Ms. Ilao specialized in international taxation, tax arbitrage and transfer pricing. She also had extensive practice in Philippine tax compliance, tax litigation, corporate structuring and in Philippine investment laws. She was also the Philippine contributor to the Ernst & Young Corporate and Executive Tax Guide. She has had significant involvement in corporate re-structuring as well as the establishment of Philippine branches and subsidiaries of multi-national companies in the infrastructure, technology, banking, power/energy, manufacturing, mining and service sectors. Ms. Ilao has assisted in collective-bargaining negotiations with labor unions and labor litigation, where she has had the experiential advantage of representing either management or labor. She organized the first micro-finance bank in Mindanao, a project of International Finance Corporation (IFC), the FMO and Döen Foundations, which are among the biggest NGOs in The Netherlands, and a local thrift bank. Ms. Ilao joined Asian Insights in 2010. At Asian Insights, she successfully handled precedent-setting tax cases, several at the Supreme Court. She continues to provide her clients with valuable insight on doing business in the Philippines and effective advice on corporate governance, regulatory compliance and corporate structuring and re-structuring. Her professional principles enable her to carry out her work with the highest degree of confidentiality and with unquestionable integrity.

Ma. Cristina C. Javaluyas Email Address: mcjavaluyas@abstamaria.com Ma. Cristina C. Javaluyas is in charge of the administration and client-relations requirements of Asian Insights. Her main responsibilities include the development and implementation of high professional standards for non-legal staff and in administrative procedures. She acts as the executive assistant to Mr. Andres B. Sta. Maria, preparing and updating forms, overseeing billing and collection, purchasing, settlement of expenses, and attending to the non-professional requirements of clients. Ms. Javaluyas was with SyCip Salazar Hernandez & Gatmaitan, the oldes… Read more Ma. Cristina C. Javaluyas is in charge of the administration and client-relations requirements of Asian Insights. Her main responsibilities include the development and implementation of high professional standards for non… Read more

Maria Graciela B. Suratos-Alpad Email Addresses: insights@insightslaw.com / magracielabs@gmail.com Maria Graciela Suratos-Alpad is a partner of the firm, InsightsLaw & Company (formerly Tam-Yap & Ilao Law Offices), with 11 years of practice in tax, corporate, and labor law. After taking the Bar Exams in 2006, Ms. Suratos joined the law firm, Balmeo & Go Law Offices as an associate from May 2007 to December 2007. She joined the firm as an associate in February 1, 2008. Ms. Suratos has an extensive practice in labor, particularly CBA negotiations, corporate services, taxation, and in renewable energy and right o… Read more

Job Titles:

• Partner

Andres B. Sta. Maria Email Address: abstamaria@abstamaria.com Mr. Andres B. Sta. Maria is a consultant of Asian Insights, Inc. and of counsel to InsightsLaw & Company (formerly Tam-Yap & Ilao). Until his retirement in September 2013, Mr. Sta. Maria was Senior Partner of the law firm of SyCip Salazar Hernandez &Gatmaitan. For 25 years prior to his retirement, he headed the firm's Special Projects Group and was responsible for the firm's project and transactional work, including mergers & acquisitions, energy, infrastructure, construction, mining, telecommunications, and transportation. His area of practice includes acquisitions, ene… Read more

Job Titles:

• Associate

In April 2, 2018, Ms. Perez joined the firm as a legal assistant and became an associate after passing the 2017 Bar Examinations. Ms. Perez is involved in various corporate housekeeping work, taxation and in renewable energy, and land and right of way projects. Prior to joining the Firm, Ms. Perez worked as a legal assistant at the Public Attorney's Office at Taguig City from May to July 2016 and as a researcher at the GMA Network Inc. - News and Public Affairs Department from April to May 2010.

Job Titles:

• Director and Corporate Secretary of CBK Power Corporation

Teresa R. Tam-Yap has been practicing in the field of law since 1989,and is the founder and president of Asian Insights (1996), managing partner of InsightsLaw & Company (formerly Tam-Yap & Ilao Law Offices (2004)), as well as Tam-Yap Paor CPAs (2007). With her various roles as such, Ms. Tam-Yap spearheads most, if not all, of the major projects handled by the aforementioned firms. Ms. Tam-Yap also specializes in corporation law, taxation, land acquisitions and real estate, including property development, industrial projects, plant construction, estate planning, tax planning and regulatory and tax compliance. Before founding Asian Insights Inc. in 1996, Ms. Tam-Yap was an associate from 1989-1993 and senior associate from 1994-1996 with SyCip Salazar, Hernandez and Gatmaitman, a leading law firm in the Philippines. She was also a consultant of the law firm PECABAR in 1997, and a taxation professor at the De La Salle University (1992) and Assumption College (1986), both major educational institutions in Metro Manila. Ms. Tam-Yap has established her name in the field of law in the Philippines, being on the Board of Directors, as well as the counsel, of various local and international corporations that have entrusted her with the legal and financial direction of their companies here in the Philippines. Ms. Tam-Yap is a Director and Corporate Secretary of CBK Power Corporation, Egis Projects Philippines, Inc., Egis Road Operation Philippines Inc., Egis Investment Partners Philippines, Inc., IMPSA Construction Corporation, Kalayaan Power Management Corporation, Shimizu Philippine Contractors, Inc., SKF Philippines, Inc., and a Corporate Secretary of Easytrip Services Corporation, Metro Parking Management (Philippines) Corp., Marubeni Scholarship Foundation Inc., and Stockton Agrimor Philippines, Inc. and director of ACT Tower Condominium Corporation, among others. Ms. Tam-Yap is also the counsel of Johor Corporation, state-owned company of Johor Bahru. Metro Parking Management (Philippines) Corporation, which was affiliated with Johor Corporation, was organized by her as well. Ms. Tam-Yap is also the counsel of SKF AB of Sweden and SKF Far East Co., Ltd. Ms. Tam-Yap is also the counsel of Egis Projects SA of France and handled the investment of Egis in the Manila North Tollways Corporation, the owner and operator of the North Luzon Expressway.