Jaye Marie C. Martinez
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(632) 8894-0377 to 79; (632) 8894-4931 to 32;

Jaye’s practice areas include corporate services and tax and customs.

Jaye’s work experience pre-dates her joining the firm in 2024. From 2017 to 2019, she was a Tax Associate in Sycip Gorres Velayo & Co. Her work included tax return preparation and filing, tax research, tax compliance reviews, and audit support of companies in the entertainment, energy, real estate, and agriculture industries.

While in law school, Jaye was one of the topic heads of the academic committee of the Ateneo Central Bar Operations 2022. On the other hand, while in college, Jaye was a features writer in the Junior Philippine Institute of Accountants – DLSU Chapter’s Double Rule Magazine.


  • Ateneo de Manila University School of Law, Juris Doctor (Class of 2023, ranked 19th in graduating class, Second Honors, Dean’s Award for Best Graduation Thesis)
  • De La Salle University, Bachelor of Science in Accountancy (Class of 2017)
  • Certified Public Accountant since 2017
  • Admitted to the Philippine Bar in 2023


Jaye has participated in several matters.  Her experience has included:

  • Assisting on tax advisory and tax assessment matters
  • Assisting on customs related matters
  • Assisting with contract drafting for various corporate and commercial transactions
  • Assisting with the completion of various regulatory requirements
  • Conducting due diligence involving corporate acquisitions
  • Assisting in civil, criminal, labor and administrative cases before various Philippine courts and quasi-judicial bodies


  • Member, Integrated Bar of the Philippines (2024 – Present)


  • Taxation in Transport of Passengers: Re-examining the Business Taxation of Transport Network Companies (TNCs) and Transportation Network Vehicle Service (TNVS) vis-à-vis the Certificate of Public Convenience requirement imposed by RMC No. 070-15, Juris Doctor Thesis, Ateneo de Manila University School of Law (2023)