Rowena L. Garcia-Flores
Senior Partner
Transactions/Cases Handled: 
Ms. Garcia-Flores has handled a wide range of cases involving different fields of law, with particular focus on those involving the Oil Deregulation Law and issues confronting telecommunications providers. Her practice in the field of civil law includes damage suits, rescission and specific performance of contractual provisions. Her litigation experience in criminal law includes defending the accused in complaints for violations of the anti-graft law, estafa, libel, grave coercion, illegal possession of firearms and qualified theft. Ms. Garcia-Flores has also been actively handling commercial cases, which include complaints for cartelization and combinations in restraint of trade, intra-corporate disputes and foreclosures. Ms. Garcia-Flores also has extensive experience in tax litigation, with particular focus on industry issues such as assessments for non-income taxes on FCDU, DST on special savings accounts, taxes on petroleum products, final withholding tax on government bonds, excise tax on gold. The Asia Pacific Legal 500 recommends her for tax problems on the contentious side.
Education/Academic Attainments: 
Ms. Garcia-Flores obtained her Bachelor of Laws degree from the San Beda College. She also holds a Bachelor of Arts degree from the University of the Philippines. She ranked 6th in the 1989 Bar Examinations and was admitted to the Philippine Bar in 1990.
Professional Membership & Affiliations: 
Ms. Garcia-Flores is a member of the Makati City Chapter of the Integrated Bar of the Philippines. She is also a member of the Philippine Bar Association, the Philippine Dispute Resolution Center, Inc. and the ASEAN Law Association.