ALVIN S. SIAPIAN II
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.
CHRISTIAN C. AYSON
ABIMELECH H. RIGODON
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
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. Previously, she was an associate of Villaraza & Angangco Law where she handled civil, criminal, and commercial litigation and arbitration cases. Bettina briefly left private law practice to join government service. She served as the Chief-of-Staff to the Undersecretary for Legal and Legislative Affairs of the Department of Education where she assisted in providing legal services to the various strands of the Department. 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 the Universidad de Manila. Bettina is a graduate of the Ateneo de Manila University where she obtained both her Juris Doctor degree (Second Honors) and Bachelor of Arts degree in Development Studies (Honorable Mention).
SHYKNA JOY CASTILLO
CARLOS NICOLE J. RECTO
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
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
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
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, having joined the firm in January 2024 after being admitted to the Bar in December 2023. Since then, she has assisted with a diverse portfolio of cases and legal matters in civil and criminal litigation, corporate law, family law, and labor law. 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. During law school, she was active in both local and international moot court competitions and participated in various legal internships.
FERNANDO FELIX L. IMPERIAL
Practice Areas Litigation and Dispute Resolution Family Law Labor Law Commercial and Corporate Law Admission to the Bar 2022, Excellent Bar Topnotcher (Individual rankings were not released that year) Education Arellano University School of Law (Juris Doctor, Order of the Flaming Arrows Honor Society) De La Salle University – Manila (Bachelor of Science, Major in Psychology) Professional Activities and Memberships Professor, Arellano University School of Law, Corporation Law and Constitutional Law Barangay Captain, Barangay Dasmariñas, Makati City (Elected October 2023) Atty. Fernando Felix L. Imperial is an Associate of Siguion Reyna Montecillo & Ongsiako Law Offices. After his admission to the Bar, he joined the Firm for a brief period in 2022 and returned as an Associate in January of 2024. His practice areas include Litigation and Dispute Resolution covering Civil, Criminal, and Administrative actions, both at the Trial and Appellate level. Atty. Imperial has extensive experience in handling Labor Matters dealing with illegal dismissal cases, union matters, and other Labor Relations issues faced by employers. He is likewise well versed in Family Law matters, including Estate Settlement Proceedings, Estate Planning, Annulment and Nullity of Marriage, and Violence Against Women and Children cases. His practice areas also include General Corporate Housekeeping, as he acts as Corporate Secretary and Director for various Corporations in the Construction, Realty Development, and Heavy Machinery industries. Atty. Imperial is also an active member of the Arellano University School of Law faculty, where he is a member of the Commercial Law and Constitutional Law Department. As a way to further his advocacy of good governance and active citizen participation, Atty. Imperial ran and was elected as Barangay Captain of Barangay Dasmariñas, Makati City.