Atty. Micah Lorelle P. De Guzman is a recognized practitioner of Philippine tax law and the Founding & Co-Managing Partner of Go & De Guzman Law Offices (GD Law), a full-service law firm based in Quezon City. The firm specializes in Criminal and Civil Litigation, Corporate Law, Customs, Immigration, Tax, and Special Projects, offering tailored legal solutions to meet diverse client needs. Integrating experience in tax law, litigation, strategic corporate advisory, and regulatory compliance, Atty. De Guzman guides individuals and businesses through complex tax disputes, compliance matters, and commercial legal concerns.
Atty. De Guzman earned her Juris Doctor degree from Ateneo de Manila University School of Law and holds a Bachelor of Arts in Political Science from the University of the Philippines Manila.
Prior to establishing GD Law, she sharpened her legal expertise as an Associate at a top law firm based in Ortigas, where she handled complex cases involving energy law, due diligence, foreign investments, taxation, M&A and corporate restructuring, labor disputes, and regulatory compliance, showcasing her versatility across multiple legal disciplines.
Atty. De Guzman’s tax practice covers tax planning, tax compliance, tax litigation, audits and investigations, assessments, and strategic tax advice for corporate and individual clients.
Her tax practice focuses on helping clients manage tax risks, structure transactions efficiently, maintain compliance, and effectively address tax disputes before the Bureau of Internal Revenue (BIR), local government units, and the courts.
Atty. De Guzman’s practice is distinguished by a pragmatic approach that pairs technical tax analysis with litigation strategy and broader corporate and regulatory experience. Her emphasis is on understanding the legal and factual circumstances underlying a tax issue, developing appropriate documentation and compliance strategies, and pursuing effective remedies when disputes arise. Her experiences demonstrates her ability to handle tax concerns involving substantial financial and regulatory considerations.
The co-managing partnership at Go & De Guzman means Atty. De Guzman contributes to firm-wide systems for client intake, case management, and cross-practice collaboration, coordinating tax issues with corporate, customs, litigation, immigration, or regulatory teams when appropriate. This integrated model benefits clients facing multifaceted legal and regulatory challenges requiring depth in tax law as well as coordinated legal action.
Atty. De Guzman has handled significant matters involving taxation, corporate law, litigation, and regulatory concerns. Her tax experience includes serving as Lead Counsel in the ₱57 million obsolescent inventory matter, where the full amount was deducted from the company’s income tax for the year. She also assisted in settling a high-profile ₱2.5 billion estate before the BIR in under one year and was involved in securing an approximately ₱70 million VAT refund from the BIR for a leading Philippine power generation company.
Beyond tax matters, Atty. De Guzman has been publicly identified as counsel in high-profile constitutional and political litigation matters filed in 2026, demonstrating courtroom experience in complex petitions involving procedural and constitutional issues. She also serves as Lead Counsel for a high-ranking police officer in proceedings before the Sandiganbayan. In another significant litigation matter, she served as Lead Counsel for one of the country’s largest manning and shipping companies in a case involving charges of human trafficking and violations of Department of Migrant Workers policies, resulting in the dismissal of all charges.
Her involvement in public-facing and high-stakes matters underscores an ability to manage sensitive legal proceedings requiring detailed preparation, strategic advocacy, and careful consideration of complex legal issues.
Her leadership and commitment to advancing the legal profession are evident in her co-curricular achievements. Beyond client representation, Atty. De Guzman engages in public outreach, legal education, and professional leadership. Her earlier research work as an Assistant for the UP Center for Women’s and Gender Studies where she contributed to groundbreaking research on gender and law, conducted training workshops, and represented the Center in high-profile initiatives such as the French Embassy’s She For She Campaign. reflect her commitment to legal education, advocacy, and civic engagement.
In April 2026, she delivered a keynote address focused on leadership and civic responsibility, reflecting her continued involvement in educational and community initiatives. Such engagements complement her legal practice by strengthening her ability to communicate complex legal concepts and developments to both legal and non-lawyer audiences.
The Philippines’ tax landscape is characterized by evolving regulations, frequent administrative guidance from revenue authorities, and significant compliance burdens for businesses operating across sectors. Key challenges include interpretation of tax codes, transfer pricing enforcement, and the handling of tax assessments and penalties. For businesses and individuals, specialist counsel is essential to navigate audits, negotiate with tax authorities, and litigate contested assessments. Atty. De Guzman combines procedural know-how with substantive tax expertise to materially reduce financial exposure and protect reputational interests in the Philippines.
Atty. De Guzman advises clients across a range of industries, with experience in corporate entities, closely held businesses, professional service providers, energy companies, foreign investors, and businesses operating in regulated sectors. Her transactional and advisory work includes tax considerations in corporate matters, due diligence, foreign investments, regulatory compliance, and complex projects.
She also serves as Co-Lead Counsel for an incoming Singapore-based fintech company utilizing artificial intelligence, providing comprehensive legal support on Philippine regulatory frameworks, licensing considerations, data governance, and labor and employment compliance. Her experience with energy-related matters also includes work involving major power and renewable energy projects, including regulatory compliance frameworks and environmental impact assessments for a major wind power project spearheaded by a leading renewable energy company in the Philippines.
The firm’s broader capabilities in corporate law, customs, immigration, litigation, and regulatory practice allow Atty. De Guzman to offer multidisciplinary solutions where tax questions overlap with commercial and compliance concerns. This breadth helps clients anticipate legal and tax consequences and develop more resilient transaction and compliance structures.
Clients choose Atty. De Guzman for clear legal reasoning, disciplined case preparation, and a results-oriented style that aims for early resolution where possible and vigorous defense when necessary. Go & De Guzman provides institutional support, combining boutique attention with firm resources. For businesses and individuals seeking a tax lawyer in philippines, Atty. De Guzman’s blend of litigation readiness, advisory discipline, and public-facing experience makes her well-suited to high-pressure disputes and compliance programs alike.
Atty. De Guzman stands out as a contemporary practitioner of Philippine tax law who balances strategic advisory work with litigation experience and public engagement. Atty. De Guzman and Go & De Guzman are positioned to assist clients navigating audits, assessments, transactional tax planning, and complex administrative or constitutional challenges that touch on tax issues. Businesses and individuals seeking a tax lawyer in philippines will find in Atty. De Guzman a pragmatic, detail-oriented advocate who prioritizes compliance, risk management, and commercially sensible outcomes. This profile demonstrates how Atty. De Guzman delivers measurable value for clients.
Atty. Micah Lorelle P. De Guzman is a recognized authority in Philippine tax law and the Founding Co-Managing Partner of Go & De Guzman Law Offices. She combines courtroom experience, corporate advisory work, and public-interest litigation to assist businesses and individuals with complex tax disputes and compliance matters. She earned her Juris Doctor degree from Ateneo de Manila University School of Law, a Bachelor of Arts in Political Science from the University of the Philippines, and is admitted to the Philippine Bar, with tax as a core specialization at her firm.
Her practice covers tax litigation before trial and appellate courts, administrative controversies with revenue authorities, tax audits and investigations, and strategic tax structuring, including corporate income tax, withholding tax compliance, value-added tax, transfer pricing, and defense against assessments and penalties.
She is also the Founding & Co-Managing Partner of Go & De Guzman Law Offices (GD Law), a full-service boutique law firm which specializes in Criminal and Civil Litigation, Corporate Law, Customs, Immigration, Tax, and Special Projects, offering tailored legal solutions to meet diverse client needs. Integrating experience in tax law, litigation, strategic corporate advisory, regulatory compliance, and public-interest advocacy.
She pairs technical tax analysis with litigation strategy, emphasizes preventive compliance and documentation to reduce audit exposure, and coordinates firm-wide systems and cross-practice collaboration to deliver integrated solutions for multi-faceted regulatory challenges.
She advises small and medium enterprises, family-owned businesses, professional service providers, corporate entities and closely held businesses on matters such as tax structuring for reorganizations, cross-border tax implications, and defenses in audits and administrative disputes.
Atty. De Guzman engages in public outreach, legal education, and professional leadership. She contributed to groundbreaking research on gender and law, conducted training workshops, and represented the Center in high-profile initiatives which reflect her commitment to legal education, advocacy, and civic engagement.
She also delivered a keynote address focused on leadership and civic responsibility, reflecting her continued involvement in educational and community initiatives
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