
Associate
PENELOPE GERMAINE D. SERNANDE
- Specialization: Tax, Corporate, & Litigation
- Law School: San Sebastian College – Recoletos, Manila – College of Law
- University: University of Santo Tomas
Atty. Penelope Germaine “Pen” D. Sernande is a tax, corporate, and litigation lawyer of Carpo Law & Associates. She has been a member of the Integrated Bar of the Philippines since 2023.
Before joining the firm, Pen served as a Tax Advisory Manager at Punongbayan & Araullo (P&A) Grant Thornton. In this role, she provided comprehensive advisory services encompassing local and national tax assessments, tax opinions, tax retainers, tax rulings, tax assistance, and corporate organization and restructuring.
Pen was also an Associated Lawyer III at Roque Law Firm, where she handled assessment and refund cases pending before the Court of Tax Appeals and the Supreme Court, in addition to providing corporate secretarial services.
She earned her Juris Doctor degree from the San Sebastian College – Recoletos, Manila – College of Law and holds a Bachelor’s Degree in Legal Management from the University of Santo Tomas.

