Building upon the founding principles that brought success to a partnership that spanned over 33 years

A group of 15 partners led by Avelino J. Cruz, Jr., former Secretary of National Defense and Simeon V. Marcelo, former Ombudsman and Solicitor General – exceptional lawyers with impeccable professional reputations – founded Cruz Marcelo & Tenefrancia. Read more→

News and Updates

On 13 June 2017, the Department of Labor and Employment (“DOLE”) issued Department Circular No. 01, Series of 2017 (“D.C. No. 1”) clarifying the scope and application of Department Order No. 174, Series of 2017 … Read more

Citing the need to promote the development of the Philippine capital market and encourage the widest participation of ownership in enterprises, the Securities and Exchange Commission (“SEC”) published on 31 May 2017 the proposed Rules … Read more

The Bureau of Internal Revenue issued Revenue Regulations No. 5-2017 prescribing the guidelines for the implementation of the tax privileges of persons with disability (“PWDs”) and their benefactor, and tax incentives for the establishments granting … Read more

The Intellectual Property Office of the Philippines (IPOPHL) was unanimously endorsed by the Working Group on Patent Cooperation Treaty (PCT) as an International Searching Authority and International Preliminary Examining Authority (ISA/IPEA) under the PCT. The … Read more

Cruz Marcelo & Tenefrancia (“CMT”) has once again emerged as a top firm for Intellectual Property. Asian Legal Business (“ALB”) ranked CMT as a Tier 1 Firm for Patents, Trademarks and Copyright in the Philippines … Read more

On 20 March 2017, the Securities and Exchange Commission (“SEC”) issued a Notice regarding modified requirements for lending and financing companies, pursuant to SEC Resolution No. 207, Series of 2017. In order to secure a … Read more

We are pleased to announce the promotion of the following lawyers:

Senior Partners


Effective 01 January 2016


Effective 01 January 2017



Effective 01 January 2017

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