Lew Earvin H. Manarin

Junior Associate II

Lew is an associate at Mata-Perez, Tamayo & Francisco (MTF Counsel). He is a CPA-lawyer who specializes in taxation, litigation, customs and international trade, and general corporate law.

Before joining MTF Counsel, Lew was a Tax Associate at SGV & Co., a member firm of Ernst & Young Global Limited. During his tenure at SGV, he focused on tax compliance, tax due diligence, and audit support services within the Global Compliance and Reporting group. He also served as a Control and Analysis Officer for Makati Development Corporation (MDC), where he performed thorough analyses of MDC’s and its subsidiaries’ financial data and provided relevant information necessary for the Management Committee’s decision-making process.

At MTF Counsel, Lew regularly represents clients in tax litigation, including tax assessments and refund claims, before regular courts and the Court of Tax Appeals. He also handles a wide range of transactions with administrative bodies such as the Bureau of Internal Revenue (BIR) and local government units. Lew brings to his legal practice a strong foundation in finance and accounting, which enhances his approach to complex tax and corporate matters.

Lew received his Juris Doctor degree from De La Salle University Tañada-Diokno College of Law. He also graduated as Second Honorable Mention from De La Salle University Manila with a Bachelor of Science degree in Accountancy. He was admitted to the Philippine Bar in May 2023.

Practice Areas

  • Taxation
  • Customs and International Trade
  • General Corporate Practice
  • General and Tax Litigation

Education

  • Bachelor of Science in Accountancy, De La Salle University (2015, Second Honorable Mention)
  • Juris Doctor, De La Salle University (2022)
  • Admitted to the Philippine Bar, 2023
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