Practice areas
Corporate & commercial; M&A; Private equity, venture capital & funds; project finance; taxation
Introduction
Timothy Joseph “TJ” Lumauig stands out as one of the Philippines’ leading corporate lawyers, known for bringing strategic, business-savvy counsel to the most complex M&A, project finance and cross-border deals in the market. A bar topnotcher (9th place, 2009 Philippine bar exams) and graduate of Ateneo Law School, TJ began his career with SGV & Co (EY Philippines), specialising in international tax, before sharpening his corporate, M&A and project finance credentials at Puno Law.
In 2017, Lumauig co-founded VAL Law, after being actively pursued by dispute resolution partners, Ely Vasig and Paolo Abarquez, to complement their practice with his sought-after expertise in corporate law, taxation and transaction structuring. His entry marked a strategic turning point for the firm – propelling VAL Law into a dynamic, full-service, deal-capable legal powerhouse positioned to serve institutional and multinational corporate clients.
With his appointment as the CEO of VAL Law, alongside managing partner Gino Puno, Lumauig has continued to drive the firm’s growth. He leads its corporate law and taxation practice, which plays a central role in serving and advising global and regional players across various sectors such as private equity, logistics, energy, manufacturing and technology. Known for his hands-on approach and out-of-the-box thinking, Lumauig is frequently tapped to provide practical, solutions-oriented legal advice that aligns legal risk with commercial reality, earning the trust of clients and international counsel alike.
Under Lumauig’s leadership, VAL Law has earned numerous accolades, including Private Equity and Venture Capital Law Firm of the Year (Asian Legal Business) and Top Taxation Law Firm (Asia Business Law Journal). In 2024, he was awarded Philippine Dealmaker of the Year in addition to recognitions as the sole finalist from the Philippines for Southeast Asian Dealmaker of the Year – a testament to his deep experience and consistent success in structuring and closing complex, cross-border deals with speed and sophistication.
A strong advocate for legal mentorship and training, Lumauig is often invited as a speaker for client seminars and bar review programmes. He now proudly serves as a professor of law at the Ateneo de Manila University, helping shape the next generation of legal talent.





