Effective Date: 30 July 2026

SheluAbapo.com (“Website”, “we”, “our”, or “us”) is committed to protecting your privacy and handling your personal information responsibly.

This Privacy & Cookie Policy explains how we collect, use, disclose, store, and protect your personal information when you visit our Website or engage with our professional services.

By using this Website, you acknowledge that you have read and understood this Policy.

1. Who We Are

SheluAbapo.com is the professional website of Atty. Shelumiel Ryan Abapo, a Philippine Lawyer and Certified Public Accountant, providing professional information and advisory services relating to:

• Corporate Law
• Philippine Taxation
• Accounting
• Regulatory Compliance
• Foreign Investment
• Business Structuring
• Corporate Governance
• Professional Consultation

2. Information We Collect

Information You Voluntarily Provide

Depending on your interaction with the Website, we may collect information including:

• Full name
• Company or organisation
• Job title
• Email address
• Telephone number
• Country of residence
• Information relating to your enquiry
• Documents you voluntarily submit
• Consultation requests
• Billing or payment information where applicable

Please do not submit confidential or highly sensitive information through the Website unless requested as part of an accepted professional engagement.

Information Collected Automatically

When you browse the Website, we may automatically collect technical information such as:

• IP address
• Browser type
• Device information
• Operating system
• Pages visited
• Date and time of visits
• Referring website
• Approximate geographic location
• Cookie identifiers
• Usage statistics

This information helps us improve the performance, functionality, and security of the Website.

3. How We Use Your Information

We may use personal information to:

• Respond to enquiries
• Arrange consultations
• Evaluate potential professional engagements
• Deliver requested professional services
• Prepare quotations or engagement proposals
• Improve our Website and services
• Monitor Website performance
• Prevent fraud and misuse
• Comply with legal and regulatory obligations
• Maintain business records
• Send legal updates, newsletters, or professional publications where you have chosen to receive them

We do not sell your personal information.

4. Legal Basis for Processing

Where applicable, we process personal information based on one or more of the following:

• your consent;
• performance of a contract or prospective engagement;
• compliance with legal obligations;
• our legitimate business interests; or
• other lawful grounds recognised under applicable privacy laws.

5. Professional Confidentiality

If we formally accept you as a client under a written engagement agreement, information relating to that engagement may be protected by applicable laws governing legal professional privilege, confidentiality, and professional ethics.

Communications submitted before an engagement is accepted may not be subject to the same protections.

6. Sharing Your Information

We may disclose personal information only where reasonably necessary to:

• professional advisers;
• accountants;
• payment processors;
• cloud hosting providers;
• IT service providers;
• website administrators;
• government authorities;
• regulators;
• courts; or
• other parties where required by law or with your consent.

We require service providers to protect personal information using appropriate safeguards.

7. International Transfers

Because we work with clients from multiple jurisdictions, personal information may be processed or stored outside your country of residence.

Where such transfers occur, we take reasonable steps to ensure that your information receives an appropriate level of protection consistent with applicable law.

8. Data Security

We implement reasonable administrative, organisational, physical, and technical safeguards to protect personal information against:

• unauthorised access;
• disclosure;
• misuse;
• alteration;
• accidental loss; and
• destruction.

However, no system can guarantee absolute security, and you transmit information at your own risk.

9. Data Retention

We retain personal information only for as long as reasonably necessary to:

• respond to enquiries;
• provide professional services;
• comply with legal obligations;
• maintain accounting and business records;
• resolve disputes; and
• protect our legal rights.

When information is no longer required, it will be securely deleted or anonymised where appropriate.

10. Your Privacy Rights

Subject to applicable law, you may have the right to:

• request access to your personal information;
• request correction of inaccurate information;
• request deletion of personal information where legally permissible;
• withdraw consent where processing relies upon consent;
• object to certain processing activities;
• request restriction of processing; and
• lodge a complaint with the appropriate data protection authority.

Requests may be submitted using the contact details below.

11. Cookies

Cookies are small text files stored on your device when you visit a website.

They help websites function efficiently, remember preferences, improve performance, and provide insights into how visitors use the site.

Types of Cookies We Use

Essential Cookies

These cookies are necessary for the Website to function properly and cannot generally be disabled.

Examples include cookies that:

• maintain website security;
• remember cookie preferences;
• support website functionality.

Analytics Cookies

These cookies help us understand how visitors use the Website by collecting anonymous statistical information.

Examples include:

• Google Analytics
• Google Tag Manager

These cookies allow us to improve the Website’s performance and user experience.

Functional Cookies

These cookies remember choices you make, such as language preferences or previously entered information, to enhance your browsing experience.

Marketing Cookies

Where enabled, these cookies help us understand the effectiveness of our marketing activities and may support personalised advertising.

Examples may include:

• Meta Pixel
• LinkedIn Insight Tag
• Google Ads Conversion Tracking

Marketing cookies will only be used where required by applicable law and with your consent.

12. Managing Cookies

Most web browsers allow you to:

• delete cookies;
• block cookies;
• receive notifications before cookies are stored; or
• disable specific categories of cookies.

Please note that disabling certain cookies may affect Website functionality.

Where legally required, a cookie banner will allow you to manage your cookie preferences.

13. Third-Party Websites

The Website may contain links to external websites.

We are not responsible for the privacy, security, or content of third-party websites.

Users should review the privacy policies of those websites separately.

14. Children’s Privacy

This Website is intended for business and professional users.

We do not knowingly collect personal information from individuals under the age of 18.

If such information is inadvertently collected, we will take reasonable steps to delete it.

15. Changes to This Policy

We may update this Privacy & Cookie Policy from time to time.

Any revisions become effective immediately upon publication on this Website.

Your continued use of the Website constitutes acceptance of the updated Policy.

16. Contact Us

If you have any questions regarding this Privacy & Cookie Policy or wish to exercise your privacy rights, please contact:

SheluAbapo.com

Email: info@sheluabapo.com

Davao City, Philippines

17. Compliance

SheluAbapo.com endeavours to process personal information in accordance with:

• the Philippine Data Privacy Act of 2012 (Republic Act No. 10173) and its implementing rules and regulations; and
• other applicable privacy and data protection laws where relevant to our visitors and clients.