Lea Roque Principal, Tax Advisory and Compliance Makati +63 917 537 1746 +63 (2) 8988 2244


Lea Roque is the Principal of Tax Advisory and Compliance division. Lea has been in the tax practice for 22 years. Prior to joining P&A Grant Thornton in 2009, she was appointed Tax Director of Grant Thornton (Vietnam) Ltd., for two years.

Throughout her career, Lea has gained 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.


  • Former President and Ex-Officio Director, Tax Management Association of the Philippines, Inc.
  • 2018 Director, Tax Management Association of the Philippines
  • Member, Integrated Bar of the Philippines
  • Member, Financial Executives Institute of the Philippines (FINEX)


  • Lawyer
  • 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, units completed
  • Bachelor of Laws, San Beda College
  • Bachelor’s degree in Communications-Journalism, University of the Philippines – Diliman
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