top of page
REpresentative Matters
  • Acted as Buyer’s lead Philippine counsel in a cross-border acquisition of a Canadian business process outsourcing group, coordinating closely with foreign seller’s counsel and stakeholders across Canada, the United States, and the United Kingdom.

  • Acted as lead legal counsel to a Philippine investment company in its equity investment in a Philippine-based airline startup focused on regional cargo connectivity, advising on transaction structuring, negotiations, and closing while ensuring compliance with Philippine corporate and foreign investment laws and protecting the investor’s commercial and governance interests.

  • Acted as Seller’s lead counsel for the acquisition by a NYSE-listed company of a Florida-based business process outsourcing company.

  • Acted as Buyer’s Philippine counsel in connection with the global acquisition of a U.S.-based business process outsourcing group and its subsidiaries, representing the acquiring entity in the Philippine acquisition of a local business process outsourcing company.

  • Acted as Seller’s lead counsel for the cross-border acquisition of a global business process outsourcing group, with head office in the US and subsidiaries in Australia, Hong Kong, and the Philippines, and which required close collaboration with Buyer’s counsel, Dentons, and various stakeholders spread out across the Philippines, Hong Kong, Australia, UK, and California, New York, Florida, and Massachusetts in the US.

  • Represented a TSE-listed Japanese telecommunications company in its business restructuring of Philippine subsidiaries, which included tax treaty relief to secure Philippine tax savings.

  • Acted as Seller’s counsel in the acquisition of a Philippine business process outsourcing company by a U.S.-headquartered global support services group with operations across North America, Europe, Latin America, and Southeast Asia.

  • Acted as lead counsel in a series of 18 transactions involving equity acquisitions and capital infusions into a fast-growing Philippine technology company providing traffic enforcement and smart mobility solutions to local government units and national government agencies, representing Philippine corporate investors and foreign investors from the United Kingdom, Belgium, Argentina, France, and the United States.

  • Acted as Buyer’s counsel for the acquisition by a century-old Japanese company of interest in a Philippine construction company, which included a full due diligence review of the decades-old target company and drafting of transaction documents and other ancillary agreements.

  • Represented a Philippine insurtech startup and the country’s first insurance web aggregator licensed by the Insurance Commission, including advising on and closing an investment round involving strategic corporate investors, prominent Philippine business executives, and venture capital firms.

AWARDS & RECOGNITION
  • Top 100 Lawyers in the Philippines – Asia Business Law Journal 2025

  • Dealmaker of the Year, Finalist – Asian Legal Business Philippine Law Awards 2025

  • Dealmaker of the Year, Finalist – Asian Legal Business Philippine Law Awards 2024

  • Young Lawyer of the Year, Finalist – Asian Legal Business Philippine Law Awards 2023

  • Young Lawyer of the Year, Finalist – Asian Legal Business Philippine Law Awards 2022

Education
  • Ateneo de Manila University School of Law (Juris Doctor, 2009)

  • Ateneo de Manila University (A.B. Economics, 2005)

Bar Qualification
  • Ranked 9th Overall, Philippine National Bar Examinations (2009)

Timothy Joseph N. Lumauig

Founding Partner

Timothy Joseph N. Lumauig, known as TJ, co-heads the Firm’s Corporate Law, Taxation Law and Mergers and Acquisitions practice areas. Representing domestic and foreign clients, he has extensive experience in international tax and cross-border transactions, corporate restructurings, estate planning, mergers and acquisitions, and strategic investment structuring, ranging from small, isolated transactions to hundred-million-dollar investments, acquisitions, and global restructuring activities. He is also active in acquisition finance and project development and finance, and has advised clients on Philippine anti-trust issues and regulatory approvals.

 

After placing 9th overall in the 2009 Philippine Bar Examinations, TJ specialized exclusively in the tax and corporate fields. He served as an Associate Director at SyCip Gorres Velayo (SGV) & Co. / Ernst & Young Philippines, then as the most senior associate of the taxation and corporate practice group at Puno & Puno Law Offices, where he was lead associate on projects that earned back-to-back Tax and Trusts Law Firm of the Year awards from Asian Legal Business.

 

He went on to establish Vasig Abarquez Lumauig Abarquez Puno Law Offices in 2017, earning several recognitions along the way, including a place on the A-List of the Philippines' Top 100 Lawyers, a finalist nod for Dealmaker of the Year at the 2025 Asian Legal Business (ALB) Philippine Law Awards, and the Dealmaker of the Year (Boutique Firm) award at the 2024 ALB Philippine Law Awards.

 

Raised in New York City before relocating to Manila, with international training along the way, TJ applies that global grounding to the Philippine market, working to advance the commercial success of his individual and corporate clients while contributing to the country's economic development.

Codex Image Aug 26, 2026, 05_09_28 PM.png
Practice Areas
  • Banking and Finance

  • Corporate and Commercial Law

  • Corporate Reorganizations and Joint Ventures

  • Customs

  • Energy and Power-Supply Sector, Regulatory Approvals

  • Estate Planning

  • Government Contracts

  • Mergers and Acquisitions

  • PPP Projects

  • Project Development and Finance

  • Real Estate and Property Laws

  • Taxation Law

bottom of page