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Jose Fernando G. Llave, CPA, MBA

Senior Counsel, Corporate, Tax, Construction and Special Projects


Jose Fernando G. Llave (JGL) is a Senior Counsel in the Corporate, Tax, Construction and Special Projects Group.

He advises Philippine and international companies on tax and corporate matters, such as tax advisory, tax advocacy, and corporate compliance.

Prior to joining Libra Law, JGL practiced tax and corporate law for more than nine years, working in KPMG, an international consultancy firm, as Tax Senior Manager for the Philippines. He handled due diligence reviews, tax compliance reviews, tax structuring, stock transfers, loan agreements, tax investigations, tax-related disputes, and claims for tax refunds.

Before his stint in KPMG, he worked as legal manager of a Makati-based real estate company, handling the company’s corporate and tax compliance, and as an associate in a Makati-based law firm handling corporate, tax and labor matters.

A Certified Public Accountant (CPA), JGL teaches Business Law and Taxation at San Beda University, where he was the chair of the Department of Accountancy from 2008 to 2010.  He also became a Certified Public Accountant Licensure Examination reviewer (2010 to 2012).

JGL obtained his Bachelor in Accountancy (2000) and Bachelor of Laws (2008) from the San Beda University. He finished his Master in Business Administration (2016) at the Ateneo De Manila University. He became a Certified Public Accountant in 2001 and gained admission to the Philippine Bar in 2010.


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