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

Cruz Marcelo & Tenefrancia (“CMT”), in partnership with King & Spalding (“K&S”), hosted a seminar on Arbitration on 26 July 2019 entitled “Protecting the Interests of Philippine Companies Through Arbitration”.  The seminar was held at … Read more

The Securities and Exchange Commission (“SEC”) issued on 31 July 2019 its Memorandum Circular No. 17, Series of 2019 (the “Revised Guidelines”) entitled “Revised Guidelines on Securities Deposit of Branch Offices of Foreign Corporations,” superseding … Read more

The Department of Finance (“DOF”) has issued Revenue Regulations No. 06-2019 (“RR 06-2019”), implementing the provisions of Estate Tax Amnesty under Title II of Republic Act No. 11213, otherwise known as the “Tax Amnesty Act”. … Read more

The Securities and Exchange Commission (“SEC”) issued on 22 July 2019 Memorandum Circular No. 15, Series of 2019 (“MC No. 15-19”), amending SEC Memorandum Circular No. 17, Series of 2018, on the Revision of the … Read more

The Securities and Exchange Commission (“SEC”) issued on 30 July 2019 Memorandum Circular No. 16, Series of 2019 (“MC No. 16-19”), promulgating the Guidelines on the Number and Qualifications of Incorporators under the Revised Corporation … Read more

On 14 May 2019, the Philippines’ accession to the Hague Convention Abolishing the Requirement of Legalization for Foreign Public Documents (the “Apostille Convention”) took effect. The Apostille Convention was created to abolish the requirement for … Read more

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