Roy Angelo A. Aruta
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(632) 8894-0377 to 79; (632) 8894-4931 to 32; (632) 8552-1977;

Roy’s practice areas include banking & finance, corporate services, disputes (litigation), and tax and customs.

Roy’s work experience pre-dates his joining the firm in 2022.  From 2014 to 2015, his work included being an Assurance Associate at SyCip Gorres Velayo & Co.


  • San Beda University College of Law, Juris Doctor (Class of 2021)
  • Saint Louis University, Bachelor of Science in Accountancy (Class of 2014) and Bachelor of Science in Management Accounting (Class of 2013, cum laude)
  • Certified public account since 2014
  • Admitted to the Philippine Bar in 2022 (Exemplary Passer)


Roy has participated in several matters.  His experience has included:

  • Assisting clients in administrative and judicial tax cases.
  • Assisting in the review of compliance with customs regulatory requirements.
  • Assisting in rendering legal opinions on taxation, tariff and customs and corporate matters.
  • Assisting in the general corporate housekeeping.
  • Conducting due diligence for corporate acquisitions.


  • Member, Integrated Bar of the Philippines (2022)
  • Member, Philippine Institute of Certified Public Accountants (2014 – Present)