We blend traditional legal expertise with modern technology to provide efficient, accessible, and tailored legal solutions for our clients. Siu Riñen Latras is a law firm that provides a wide range of legal support to its clients concerning diverse commercial, taxation, and corporate matters, as well as litigation disputes involving labor, civil, and criminal cases. The firm’s goal is to offer exc
eptional and personalized legal services by combining its specialty in the law with its in-depth knowledge of some of the emerging trends and technologies. Siu (CPA/Lawyer)
Admitted, Philippine Bar (2000)
Education:
Franciscan College of the Immaculate Conception (Paascu accredited)
o Elementary (1985), (Valedictorian)
o High School (1989), (Valedictorian)
University of San Carlos – Bachelor of Science in Commerce-Accounting (1993), (Cum laude)
University of San Jose Recoletos – Bachelor of Laws (1999)
- After passing the 1999 Bar Examination, which holds the record for the lowest passing rate of only 16.0%, Atty. Siu returned to his alma mater, USJR College of Law, to teach taxation and commercial law as a law professor. Prior to this, he had taught taxation and business law subjects at the College of Commerce of both USJR and the University of San Carlos. Siu gained extensive experience in litigation as a senior associate at Richard W. Before becoming a lawyer, he worked as a Revenue Officer in the Assessment Division of the Bureau of Internal Revenue (BIR), Revenue Region 13, covering the provinces of Cebu and Bohol. Prior to his time at the BIR, he worked in the Loans Department of Metropolitan Bank and Trust Co., Inc. (Metrobank) while pursuing his law studies. Siu is also a Certified Public Accountant, specializing in taxation. He passed the CPA Board Examinations in 1994, when only 13.0% of the examinees (another record low) successfully passed. He is the founding partner of Siu Migriño Sagarino & Co., CPAs (SMS & Co.), an accounting firm located at Unit 9F, 9th Floor, Avenir Building, Archbishop Reyes Ave., Cebu City. Johannes Lawrence C. Riñen (Lawyer)
Admitted, Philippine Bar (2005)
Born, raised, and educated in Cebu City, Atty. Riñen earned a Bachelor of Science in Commerce-Accounting from the University of San Carlos. After graduation, he worked in the accounting division of Metropolitan Bank and Trust Company, gaining valuable knowledge in banking, credit, and finance. While working as a banker, he attended Gullas Law School at the University of the Visayas in Cebu City and earned his law degree in 2004. Upon becoming a lawyer, he joined Escasinas Partners and Company Law Office, where he started practicing law. During his time at the firm, he represented numerous clients in civil, real estate, administrative, corporate, labor, and criminal justice cases, consistently providing exemplary representation before various courts and tribunals. After a year, he joined forces with his friend Alan Siu to establish Siu Riñen and Associates. With extensive knowledge and experience in real estate law and related transactions, he is a licensed Real Estate Broker and Real Estate Appraiser. He secured 6th place in the 2011 Real Estate Brokers Licensure Examination and 4th place in the 2013 Real Estate Appraisers Licensure Examination, both administered by the Professional Regulations Commission. He also holds a license as an Environmental Planner (2017) from the same commission. He is a former director of the IBP Cebu Chapter and a member of the Young Lawyers Association of Cebu (YLAC) Inc., an organization of dedicated and passionate young lawyers in Cebu promoting brotherhood and community service. Additionally, he served as a part-time professor of Business Law in the College of Commerce at the University of the Visayas. Latras (Lawyer)
Admitted, Philippine Bar (2002)
Atty. Latras was born, raised, and educated in Cebu City, where he earned a Bachelor of Arts degree, majoring in Philosophy and English, from San Carlos Seminary College in Mabolo, Cebu City. After graduation, he worked as a college instructor at the Cebu Institute of Technology (CIT), now known as CIT-U, from 1993 to 2005. While working as a teacher, he attended Law School at the University of San Carlos in Cebu City and earned his law degree in 2000. He passed the Philippine Bar Examination in 2001 with an average grade of 85.45%, achieving an impressive score of 98% in Remedial Law. After becoming a lawyer, he joined Richard W. Sison Law Office & Associates, where he practiced law from 2002 to 2008. During his time at the firm, he acquired extensive knowledge and experience in various fields of legal practice, including civil, criminal, labor, real estate, administrative, and corporate law. As a legal practitioner, he developed exemplary litigation skills, representing clients before various courts and quasi-judicial bodies. In 2008, he co-founded Latras Heyrosa Alcazaren Reussora Law Offices with his friends Maryther Heyrosa-Budomo, Joel S. Alcazaren, and Alta Fe Gracia B. Reussora. In 2022, he joined Alan Siu and Johannes Lawrence C. Riñen as a partner. Mipps Mardie Semillano (CPA/Lawyer)
Admitted, Philippine Bar (2016)
Education:
University of San Carlos – Bachelor of Laws (2015),
o 8th Rank
University of San Carlos – Bachelor of Science in Accountancy (2010),
o Magna Cum Laude;
Don Bosco Technology Center (2005),
o 6th Academic Honors
Immaculate Conception College – La Salle (2001),
o Honorable Mention
After taking the 2015 Bar Examination, Atty. Mipps joined the Tax Division of SGV & Co. as a tax manager, where he gained over five years of extensive experience in tax and corporate-related engagements. His expertise includes:
• Registration, updates, and de-registration with various government agencies such as SEC, PEZA, BIR, DOLE, SSS, Pag-IBIG, and Philhealth;
• Tax assessments/audits by the BIR and Local Government units; • Corporate Reorganization and Restructuring Studies;
• Tax incentives, reliefs, refunds, and certifications processing;
• Serving as a resource speaker for tax seminars for clients and internal training sessions. Following his time at SGV, Atty. Mipps worked as a Comptroller at Profood International Corp. for over a year, managing both the accounting and compliance processes of the organization. Simultaneously, he handled engagements involving land, shares and other property transfers, estate taxation and planning, labor issues, contract drafting and review, and legal opinions. In September 2022, he joined Siu Rinen Latras law firm to expand his experience in the field of law. Mipps is also a Certified Public Accountant, having passed the CPA Board Examinations in 2010 with a 91.86% rating. While studying law, he worked as a Regional Accountant in the DOJ, specifically with the Parole and Probation Administration – Region VII. He also gained experience as an Internal Auditor in a private copra-trading company. Mipps is a Notary Public and authored the BusinessWorld article, "Being a top withholding agent: Boon or Bane?". Rexis Jun M. Maamo (Lawyer)
Admitted, Philippine Bar (2022)
Education:
University of San Jose - Recoletos – Juris Doctor (2020)
University of San Jose - Recoletos – AB International Studies (2014), Magna Cum Laude
Himayangan National High School (2010), Valedictorian
Himayangan Elementary School (2006), Valedictorian
Atty. Maamo passed the 2020-2021 Bar Examination with exemplary performance and joined the firm as an associate attorney shortly thereafter. Before passing the bar and while studying law, he served as a Senior Paralegal at ISVV Marks and Logos Consultancy, a legal process outsourcing company that assists clients worldwide, including law firms and private companies, with trademark and other intellectual property-related matters. Leveraging his extensive knowledge and experience from his paralegal practice, Atty. Maamo established a successful freelance career as an online trademark paralegal via Upwork, where he collaborated with foreign law firms, primarily on IP law matters. The growth of global virtual social interactions allowed Atty. Maamo to gain valuable experience in data privacy cases. This inspired him to delve deeper into data privacy laws, as well as freedom of speech and information. Consequently, he authored articles on these subjects, including "Understanding Data Privacy" and "Data Privacy: Posting of Photos on Social Media," both of which are published on the law firm's official LinkedIn page.
