Practice Areas

  • Corporate and Commercial Law
  • Taxation

Admission to the Bar

  • Admitted, 2007


  • University of Michigan (Master of Laws in International Tax)
  • University of the Philippines (Bachelor of Laws)
  • University of the Philippines (Bachelor of Science in Economics, cum laude)

Professional Activities and Memberships

  • Member, IBP Makati Chapter 

Ms. Ma. Corazon D. Eleazar is a partner in Siguion Reyna, Montecillo & Ongsiako. She joined the firm in 2018.

Ms.Eleazar’s practice corporate and commercial law and taxation.

Ms. Eleazar has extensive experience in corporate and commercial law. She represented domestic and foreign clients in mergers and acquisitions, divestments, joint ventures, financing arrangements, credit and real property transactions. Ms. Eleazar acted as one of the senior lawyers in the team that handled the Philippine portion of a multinational food and drink conglomerate’s worldwide acquisition of the infant-nutrition business of a large biotechnology corporation. She assisted one of the leading manufacturers of aircraft passenger interior products in setting up its business in the Philippines, from the registration of its Philippine entity, to securing all necessary permits for its manufacturing plant, availing of incentives from the Philippine Economic Zone Authority (PEZA), reviewing its construction contracts, and advising on the legal aspects of its various commercial transactions.

Ms. Eleazar is also an expert in taxation. She advises foreign and domestic clients on the Philippine tax impact of cross-border and local corporate and commercial transactions. She has handled related cases involving Php4 billion in taxes, duties and penalties for a petroleum company at the Court of Tax Appeals (CTA) level, and successfully defended the company all the way to the Supreme Court against the Bureau of Customs’ attempt to have the cases dismissed.