Partner; Head, Tax Practice Group; Co-Head, M&A Practice Group

Makati City


Highly regarded


Bar admissions:




Practice areas:

Capital markets

Atty. Virginia B. Viray heads PJS Law’s Tax Practice Group, which advises on structuring and tax aspects of PJS Law’s various transactions across industries and practice areas; and she co-heads its M&A Group, where she leads significant M&A and financing transactions. She is a certified public accountant, and had various trainings on international taxation, securitization, and US business law. She is a professor of Taxation Law and Corporation Law at the University of the Philippines (UP) College of Law. 

  • Philippines lead counsel to Hinduja Global Solutions (HGS) in its sale of its healthcare division to Barings PE Asia. HGS is one of India’s premier diversified and transnational conglomerates. The transaction spans four jurisdictions: India, Philippines, USA, and Jamaica, and has a transaction value of US$1.2Billion. Work includes transfer of all client contracts, employees, and assets including infrastructure related to the healthcare services business. (2021)
  • Philippines lead counsel to a consortium of international lenders in financing the acquisition by Metro Pacific Investments Corp. and Keppel Infrastructure Trust of the largest independent petroleum products import terminal and storage facility in the Philippines, with a storage capacity of approximately 6.0 million barrels. (2021)
  • Legal adviser to a joint venture of design, engineering and construction consultants and contractors to the ADB supported Bataan-Cavite Interlink Bridge Project, in their US$59Million contract with the Department of Public Works and Highways (DPWH). (2021)
  • Advised the Bureau of Treasury (BoTr), as part of the PJS Law BoTr team, on the first-of-its-kind retail dollar bonds offering to small investors, where the BoTr hopes to raise at least US400Million to add to the Philippines’ Covid19 war chest. (2021)

  • Banking
  • Capital Markets
  • M&A
  • Private equity
  • Taxation

  • Banking
  • Financial services
  • Industrials
  • Real estate
  • Tech and telecoms

  • Integrated Bar of the Philippines
  • Philippine Institute of Certified Public Accountants
  • Tax Management Association of the Philippines

  • LLB, University of the Philippines College of Law (1997)
  • BSC Accountancy, University of Santo Tomas (1991)