Practice areas
Taxation; corporate & commercial; M&A; banking, finance & capital markets; legacy planning
Introduction
Virginia Viray is a senior partner at Puyat Jacinto and Santos Law Offices (PJS Law) and heads the firm’s tax practice. She advises on taxation and structuring of business enterprises and transactions across various industries, on wealth and legacy planning, and tax disputes. She co-heads PJS Law’s corporate and commercial law practice, where she leads significant M&A and financing transactions.
She is a senior lecturer of taxation law and corporation law at the University of the Philippines College of Law (UP) and a lecturer of taxation law at the UP Bar Review Institute and the Paralegal Training Programme.
Viray is a certified public accountant and a certified anti-money laundering specialist. She received her Juris Doctor degree from UP and bachelor of science in commerce major in accountancy from the University of Santo Tomas, and she had various trainings on international taxation and US business law.





