Roberto Romalio Reyes

Roberto Romalio G. Reyes

Quisumbing Torres


Roberto Romalio G. Reyes is an associate in the Tax Practice Group of Quisumbing Torres. He is a member of the Firm's Consumer Goods & Retail Industry Group.

Roberto is a Certified Public Accountant (CPA) and a member of the Philippine Bar.

In 2014, he obtained his Bachelor of Science in Accountancy degree (Honorable Mention) from De La Salle University (DLSU). He took and passed the CPA licensure exam while in law school. In 2018, he received his Juris Doctor degree from Ateneo de Manila University. His Juris Doctor thesis was published in the Ateneo Law Journal (Volume 65, Issue No. 4). He was admitted to the Bar in 2019.

Roberto is also a part-time lecturer in DLSU.

Practice Focus

Roberto's practice focuses on tax matters. He advises clients on the tax implications of mergers and acquisitions, commercial arrangements and transactions, and other aspects of doing business in the Philippines.

Roberto also represents clients in controversies and disputes before the Bureau of Customs, Bureau of Internal Revenue and the Philippine Courts (i.e., Court of Tax Appeals and Supreme Court).

Professional Associations and Memberships

  • Member, Integrated Bar of the Philippines - Makati City Chapter
  • Member, International Bar Association
  • Certified Public Accountant, Professional Regulations Commission 
  • Member, Philippine Institute of Certified Public Accountants


  • Philippines (2019)


  • Ateneo de Manila University School of Law (Juris Doctor) (2018)
  • De La Salle University (Bachelor of Science in Accountancy) (2014)


  • English
  • Filipino
  • Author, "The Legality of Imposing Local Business Tax on a Holding Company's Dividend Income", Ateneo Law Journal (Volume 65, Issue No. 4)