Designation: Associates

ALVIN S. SIAPIAN II

Associate Practice Areas Taxation   Admission to the Bar January 24, 2025   Education Far Eastern University – Manila – BS Accountancy San Sebastian College – Recoletos Manila – Juris Doctor (Class Salutatorian)   Professional Activities and Memberships Member, IBP CALMANA Chapter Member, Philippine Institute of CPAs   Atty. Alvin S. Siapian II, CPA is an Associate of the Siguion Reyna Montecillo and Ongsiako Law Offices. Atty. Siapian earned his degree in BS in Accountancy from Far Eastern University Manila in 2016, and passed the CPA Licensure Exam the following year, May 2017. Before joining the firm, he worked as a self-employed tax practitioner; handling tax compliance and tax reporting, estate tax planning, and tax assessments for his own personal clients, which are mostly, Small and Medium Sized Entities (SMEs). He also worked as a reviewer in taxation subject in Professional Review and Training Center (PRTC) and a professor in Far Eastern University Manila, teaching basic accounting and taxation subjects. He was also invited as a resource person in Philippine Institute of Certified Public Accountant and in the Department of Trade and Industry SME Roving Academe for various taxation topics. He was also appointed by the Professional Regulatory Commission in 2018-2019 as an Accredited CPD Monitor. In 2024, he obtained his Juris Doctor Degree from San Sebastian College-Recoletos Manila, and passed the Philippine Bar Exam that same year. During his law school, he gained practical legal experience through internships at San Sebastian Office of the Legal Aid.

ABIMELECH H. RIGODON

  Associate Practice Areas Taxation   Admission to the Bar January 24, 2025   Education DLSU – Manila – BS Accountancy (Honorable Mention) UP Diliman – Juris Doctor (Order of the Purple Feather; Dean’s Medal for Academic Excellence)   Professional Activities and Memberships Member, IBP Makati City Chapter Member, Philippine Institute of CPAs   Atty. Abimelech H. Rigodon, CPA is an Associate of the Siguion Reyna Montecillo and Ongsiako Law Offices. Atty. Rigodon earned his degree in BS in Accountancy from De La Salle University – Manila in 2018, and passed the CPA Licensure Exam that same year. Before joining the firm, he worked as a Tax Associate at Sycip Gorres Velayo & Co (SGV & Co), where he handled tax compliance and reporting, tax assessments, tax refund applications, and tax due diligence. He also provided support for tax audits, particularly for real estate companies. In 2024, he obtained his Juris Doctor Degree from the University of the Philippines – Diliman, and passed the Philippine Bar Exam that same year. During his law school, he gained practical legal experience through internships at the UP Office of the Legal Aid, and Human Settlements Adjudication Commission RAB – NCR. He was also part of the team that drafted the Bangsamoro Revenue Code.

ANA BETTINA D. CARONOÑGAN

Associate Practice Areas Litigation and Dispute Resolution Corporate and Commercial Law Labor and Employment Law Immigration Law Family Law   Admission to the Bar 2022 Education Ateneo de Manila University (A.B. Development Studies, Honorable Mention) Ateneo de Manila University (Juris Doctor, Second Honors)   Professional Activities and Memberships Member, IBP Makati City Chapter    Atty. Ana Bettina D. Caronongan is an associate of Siguion Reyna Montecillo & Ongsiako Law Offices. She joined the Firm in January 2025. Bettina started her legal career as an associate of Villaraza & Angangco Law where she handled civil, criminal, and commercial litigation and arbitration cases. She briefly left private law practice to join government service where she served as the Chief-of-Staff to a high-ranking official of a national government agency. Bettina also lectures in various law schools where she is able to share her passion and knowledge of the law to aspiring lawyers. She was previously a lecturer at the Centro Escolar University, University of Makati, and Universidad de Manila. Bettina graduated with honors from the Ateneo de Manila University where she obtained both her Juris Doctor degree and Bachelor of Arts degree.

SHIKYNA JOY CASTILLO

Associate Practice Areas: Civil & Criminal Litigation Labor and Employment Law   Education: De La Salle University Manila – AB Development Studies, Honorable Mention Ateneo de Manila University School of Law – Juris Doctor, Second Honors & Evelio Javier Leadership Awardee   Professional Membership: Member, IBP Quezon City Chapter   Atty. Shikyna Joy Castillo is an Associate at Siguion Reyna Montecillo & Ongsiako Law Offices, focusing on Labor and Employment Law as well as Litigation and Dispute Resolution. She was admitted to the Philippine Bar in May 2023 and joined the firm in September 2024. Prior to this, she gained valuable experience as an Associate at a leading law firm based in Taguig City. She provides legal support on a wide range of labor and employment issues faced by businesses and organizations. Her work includes advising clients on compliance with Philippine labor laws, assisting with day-to-day human resource concerns, and drafting and reviewing employment contracts, company policies, and other labor-related documents. She also represents clients in labor disputes involving employee termination, disciplinary actions, and union-related matters. Atty. Castillo appears before key labor agencies such as the National Labor Relations Commission, National Conciliation and Mediation Board, and the Department of Labor and Employment, where she handles both preventive and remedial aspects of labor conflicts. In addition, Atty. Castillo is actively involved in civil and criminal litigation, representing clients in a broad range of cases before trial courts and administrative bodies. She handles matters such as breach of contract, property disputes, claims for damages, and other civil actions, as well as criminal cases ranging from preliminary investigations to trial proceedings. She regularly appears before First Level Courts, Offices of City Prosecutors, and various quasi-judicial bodies, ensuring that clients receive thorough representation at all stages of the legal process. Her litigation work involves preparing pleadings, attending hearings, and developing case strategies tailored to each client’s specific needs and objectives.

CARLOS NICOLE J. RECTO

Associate Practice Areas Civil and Criminal Litigation Labor Disputes Taxation Commercial Law Admission to the Bar Admitted, 2023 Education Ateneo de Manila University School of Law – Juris Doctor De La Salle University – Manila – Bachelor of Arts Major in Political Science, Cum Laude Atty. Carlos Nicole J. Recto is an associate at Siguion Reyna Montecillo & Ongsiako Law Offices. His practice area includes civil and criminal litigation, labor disputes, taxation, and commercial law. Prior to joining the Firm, Atty. Recto was an associate in another law firm where he was heavily involved in civil and criminal litigation, as well as labor disputes. Atty. Recto received his Juris Doctor Degree from the Ateneo De Manila University School of Law in 2022 with specialized track in Litigation and Dispute Resolution. He was also the recipient of the distinguished Justice Relova Leadership Award. In law school, he handled civil and criminal cases while he was an associate at the Ateneo Legal Services Center. Atty. Recto also served in different positions of the Ateneo Law Student Council, including being elected as President for the Academic Year 2021 to 2022.

GABRIEL B. ESGUERRA

Associate Practice Areas Commercial Arbitration and Dispute Resolution Taxation Practice Criminal and Civil Law Labor Law Admission to the Bar 2023 Education Juris Doctor, The Ateneo De Manila University School of Law B.A. in Philosophy, Loyola Marymount University, Los Angeles, California B.A. in Political Science, Loyola Marymount University, Los Angeles, California Gabriel B. Esguerra is an associate of Siguion Reyna & Ongsiako Law Offices and a graduate of the Ateneo Law School, where he completed his J.D in 2023. Gabriel was admitted to the Philippine Bar in December of the same year, and subsequently joined the firm in April 2024. Prior to joining Siguion Reyna & Ongsiako, Gabriel joined the Stetson International Environmental Moot Court in January 2020, worked at the International Justice Mission in Washington D.C, and worked for two Philippine Supreme Court Justices. Gabriel also serves as a Director of a domestic petroleum shipping company. Gabriel has litigation practice before trial courts, quasi-judicial agencies and mediation proceedings before the Intellectual Property Office of the Philippines. His areas of practice include Commercial Arbitration and Dispute Resolution, Taxation Practice with the BIR and Bureau of Customs, and Criminal and Civil Law. Gabriel also has experience in appellate remedies before the Supreme Court. Gabriel holds a B.A. in Philosophy and a B.A. in Political Science from Loyola Marymount University, Los Angeles, California. In his free time, Gabriel is an avid follower of the Philadelphia Phillies, his favorite baseball team, and remains hopeful that they will win the World Series one day.

RAYMOND H. LIM

Associate Practice Areas Corporate and Commercial Law Labor and Employment Litigation and Dispute Resolution Taxation Education Ateneo de Manila University School of Law – Juris Doctor Ateneo de Manila University Loyola Schools – Bachelor of Science in Management Engineering Raymond H. Lim is a junior associate of Siguion Reyna Montecillo & Ongsiako Law Offices. He joined the firm in February 2024. His practice primarily involves corporate and commercial law particularly mergers and acquisition, banking, and project finance. He has extensive experience in corporate housekeeping, contract review and drafting, due diligence, and corporate reorganization. Since joining the firm, he is expanding his practice into the fields of Labor and Employment, Litigation and Dispute Resolution, and Taxation.

LAINE MARIE J. BRINGUELO

Associate Practice Areas Civil and Criminal Litigation Corporate & Commercial Law Family Law Labor Law Admission to the Bar 2023 Education De La Salle University Tañada-Diokno School of Law, Juris Doctor University of the Philippines-Diliman, Bachelor of Arts in Journalism Laine Marie J. Bringuelo is an associate at Siguion-Reyna Montecillo & Ongsiako Law Offices. She joined the firm in January 2024, shortly after being admitted to the Philippine Bar in December 2023. Atty. Bringuelo represents a diverse clientele in litigation before trial and appellate courts, as well as quasi-judicial and administrative bodies. Her civil litigation practice covers contract disputes, property and land title issues, family law, estate proceedings, claims for damages, and local taxation matters. In criminal litigation, she has defended clients in cases involving fraud, estafa, qualified theft, grave coercion, and reckless imprudence, including high-profile and sensational cases. She has also handled administrative proceedings involving medical malpractice, environmental issues, and other regulatory matters. Her litigation practice further extends to complex matters, including representing clients in constitutional cases before the Supreme Court. In labor law, Atty. Bringuelo has successfully represented and defended clients in proceedings before the Department of Labor and Employment, the National Labor Relations Commission, and even in higher courts, including the Court of Appeals and the Supreme Court. She has also assisted in collective bargaining negotiations and facilitated labor dispute settlements. Her corporate practice includes assisting and advising clients on business incorporation, corporate compliance, conducting due diligence for various transactions, and drafting and reviewing contracts. She has also guided both local and foreign corporations on regulatory filings and licensing requirements. Atty. Bringuelo earned her Juris Doctor degree from the De La Salle University Tañada-Diokno School of Law, where she graduated in the top 10% of her class. She was also a scholar of the Foundation for Liberty and Prosperity, established by former Chief Justice Artemio C. Panganiban.