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Atty. Lea Roque

Atty. Lea Roque

Principal, Tax Advisory & Compliance


Atty. Lea Roque is a Principal at the Tax Advisory and Compliance division.

Atty. Lea has been in the tax practice for about 24 years. She was posted in Grant Thornton (Vietnam) Ltd., where she was the Tax Director for two years until she joined P&A Grant Thornton in 2009.

Atty. Lea has extensive experience in providing tax advisory services on direct international taxation, conducting studies on appropriate investment vehicles, and recommending the most tax efficient corporate structures for investments and acquisitions.

She has also been involved in tax due diligence work in connection with M&A activities; personal income tax advisory and planning; preparation of various opinions and analyses of tax issues; and dissemination of tax updates through the conduct of tax seminars.

Sector Experience

BPOs, real estate, media, banks, mining, and insurance


  • Past President and Ex-Officio Director, Tax Management Association of the Philippines, Inc.
  • Member, Integrated Bar of the Philippines
  • Member, Financial Executives Institute of the Philippines (FINEX)


  • Lawyer
  • Doctor of the Science of Law (J.S.D.), San Beda Graduate School of Law (ongoing)
  • GT International Senior Leadership Programme, Said Business Schoo, University of Oxford
  • Women in Tax Leaders, Grant Thornton International
  • Master of Laws, San Beda Graduate School of Law
  • Executive Master in Business Administration, Asian Institute of Management, ABT
  • Bachelor of Laws, San Beda College
  • Bachelor’s Degree in Communications-Journalism, University of the Philippines – Diliman
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