Practice Areas

  • Tax Litigation

Admission to the Bar

  • Admitted, 1998


  • San Sebastian College-Recoletos Institute of Law
  • Lyceum of the Philippines

Professional Activities and Memberships

  • Junior Chamber of the Philippines
  • Juris Organization of San Sebastian College-Recoletos
  • Alfonso ‘Siklab’ Jaycees
  • People’s Law Enforcement Board

Mr. Raniel L. Dimayuga is one of the tax lawyers in the firm. He has extensive experience in handling tax litigation cases both in the administrative level at the Bureau of Internal Revenue, and the judicial level before the Court of Tax Appeals.

He deals with queries of clients regarding Philippine taxation in relation to their trade and business, and also conducts researches and due diligence studies for multinational clients with regard to the tax and legal consequences of their business dealings in the Philippines.

In 2002, Mr. Dimayuga was an Assistant Manager with the Tax and Corporate Services of C.L. Manabat and Company, an affiliate of Deloitte Touche Tomatsu. He served as Court Attorney with the Court of Tax Appeals from 1998 to 2002, and assisted Justices Vitug and Acosta in the revision of their book titled, “Tax Law and Jurisprudence.”

He was a faculty member of the San Sebastian College-Recoletos Institute of Law from 1998 to 2005, where he taught Taxation, Introduction to Law, Legal Research, and Election Law. In 1998, he worked as an information aide, drafting resolutions and orders for the Regional Director of the Department of Labor and Employment – Region IV.

He earned his Bachelor Laws from San Sebastian College-Recoletos Institute of Law in 1997, where he landed in the top ten of his class. He was subsequently admitted to the Philippine Bar in 1998. He took up Political Science at the Lyceum of the Philippines and graduated in 1989.

He is a member of the Junior Chamber of the Philippines and the Juris Organization of San Sebastian College-Recoletos, and the legal counsel of Alfonso ‘Siklab’ Jaycees and People’s Law Enforcement Board.

Mr. Dimayuga is also a professional photographer. He likes to travel with his family, play tennis and basketball, and take pictures.