We are Dulay Law Co.
Your trusted and straightforward legal partner

Our
Values
Transparency
At DLC, we believe in complete transparency. Our clients deserve to understand every step of their legal journey, from initial consultation to resolution. We foster open communication, ensuring you are always informed and empowered in the decision-making process.
Practicality
We take a pragmatic approach to law. Instead of complex jargon and drawn-out processes, we focus on straightforward solutions that make sense for you. Our goal is to provide legal services that are not only effective but also realistic and applicable to your unique situation.
Innovation
Embracing modern technology is at the heart of our practice, where we leverage AI and digital platforms to deliver innovative solutions. Our youthful outlook keeps us ahead of trends and attuned to the needs of today’s clients. This same spirit fuels our collaborative, team-driven organization.
Collaboration
We see our clients as partners. Your insights and feedback are invaluable to us, and we prioritize collaboration throughout the legal process. Together, we’ll develop strategies that align with your goals, ensuring that you feel supported and involved every step of the way.
OUR PEOPLE
We believe in legal support that feels personal, approachable, and perfectly aligned with each client.
Angelica L. Tolentino
Associate
Kyle C. Delos Santos
Associate
Mary Ann A. Villa
Legal Support
Jarod Perez
Office and Compliance
Krizma B. Amgao
Associate
Emmanuel Benito C. Dulay, Esq.
Managing Partner
Vivian L. Punzalan
Finance
Marijo O. Villanueva
Firm Administrator
Our Founder
Mr. Dulay is a third-generation lawyer and a dual-licensed attorney in both the Philippines and the State of New York, USA.
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Managing PartnerA third-generation lawyer and a dual-licensed attorney in both the Philippines and the State of New York, USA. He graduated with honors from Ateneo de Manila University School of Law in 2017, where he was also a member of the Ateneo Law Journal. He was admitted to the Philippine Bar in 2018. During the 2021-2022 academic year, Mr. Dulay pursued advanced studies at the University of Pennsylvania Carey Law School, earning his Master of Laws (LL.M.) degree along with a certificate in Business and Law from UPenn’s Wharton School. He was admitted to the New York Bar in June 2023.
Before founding Dulay Law Co., Mr. Dulay served as a partner at Dulay, Pagunsan & Ty Law Offices, a well-regarded general practice firm with whom he continues to have strong personal and professional relationships with. He also worked as an associate at Angara Abello Concepcion Regala and Cruz (ACCRA) Law Offices, one of the leading law firms in the Philippines, and as legal counsel at the Bureau of Internal Revenue, where he handled tax matters on behalf of the Philippine government.
In his free time, Mr. Dulay enjoys playing golf and socializing with friends.
Mr. Dulay’s practice spans tax law, corporate law, contracts, and real estate law, leveraging both private sector expertise and government experience.
His broad legal background enables him to offer well-rounded solutions to clients across industries.
Our Home
contact@dulaylaw.com
Tel: +63.2.633.8722 to 24
Fax: +63.2.633.8725
Mobile: +63.917.520.4829
Strata 100 Building, Suite 1300, F. Ortigas Jr. Road Ortigas Center, Pasig City, Metro Manila, Philippines 1605
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